Sutlej Foods – Tax Court of Canada finds that corporations but not individuals potentially can be represented in a general procedure case by their accountant

In Masa Sushi, Graham J found that a corporation could not appear “in person” in a General Procedure matter and had to appear through counsel, so that a Rule purporting to permit a corporation to appear in person with the Court’s consent would be ultra vires. Russell J has sided with the opposite conclusion reached by C Miller J in BCS Group (under appeal), stating that “meaning must be given to the clear subsection 17.1(1) Parliamentary language that a party, a term encompassing both corporate and non-corporate parties, may appear in person in a general procedure appeal.” However, Russell J went on to find that he had concerns about the corporate applicant before him being represented by its accountant rather than by counsel, and refused that application.

He also declined the application of the individual applicants to be represented by the same accountant, on the ground that, in a general procedure case, an individual must be represented by counsel, full stop. This of course illustrates a curious aspect of the Miller/Russell view, namely, that corporations, but not individuals, potentially can avoid the requirement for representation by a lawyer.

Neal Armstrong. Summary of Sutlej Foods Inc. v. The Queen, 2019 TCC 20 under Rule 30(2).