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  1532099 Ontario Ltd. v. R.- TCC: Sole director and officer not allowed to represent taxpayer in appeal

  Apr 22, 2020 By Bill Innes

  Categories:

  • Bill Innes on Current Tax Cases
  • Commodity Tax
  • Federal Income Tax

  Précis: This was a decision on a motion in writing to permit the sole director and officer of the taxpayer corporation to represent it on this appeal. The appeal was a general procedure GST/HST appeal. The taxpayer corporation (which had previously been represented by counsel) sought leave to have its sole director and officer, Mr. Motlagh Shirazi, represent it on the appeal. The Court found that it was not an appropriate case to permit a non-lawyer to act and directed that the taxpayer retain counsel. Costs were ordered in the cause.
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  Masa Sushi v. R. – TCC: Corporations not entitled to have directors/officers represent them in general procedure appeals

  Jul 10, 2018 By Bill Innes

  Categories:

  • Bill Innes on Current Tax Cases
  • Corporate Tax

  Précis: This was a motion by Masa Sushi Japanese Restaurant Inc. and 2075957 Ontario Inc. for an order to permit their respective president and director, Hai-Guang Liu and Ka Leung Lo, (both non-lawyers) to represent them in general procedure appeals. Boyle J. denied the motion, with costs.
  Masa Sushi v. R. – TCC: Corporations not entitled to have directors/officers represent them in general procedure appealsREAD MORE »