Précis: Mr. Shannon had appeared as agent in six appeals before the Tax Court, including two before Justice Graham. He repeatedly engaged in disruptive conduct and making the type of pseudo-legal commercial arguments that have become all too common of late, e.g., “ the Income Tax Act fails to describe a taxpayer as a person who gains his or her livelihood in the private sector and thus people who do are not subject to tax” [para. 56(a)]. The Court of its own motion invited submissions on why he should not be barred from acting as an agent before the Tax Court without the prior permission of the Court.
Shannon v. R. - TCC: Agent repeatedly making pseudo-legal arguments banned from Tax CourtREAD MORE »