Collier,
J
[ORALLY]:—The
motion
to
strike
out
the
statement
of
claim
is
refused.
The
president
of
the
plaintiff
company
filed
the
statement
of
claim
on
August
25,
1983.
This
was
just
within
the
120-day
period
for
an
appeal
to
this
Court
from
the
decision
of
the
Tax
Review
Board.
The
plaintiff
did
not
commence
the
action
through
an
attorney
or
solicitor
as
provided
by
Rule
300(2).
There
was,
in
that
sense,
non-compliance
with
the
rules
of
court.
In
the
circumstances,
I
exercise
my
discretion
in
favour
of
the
plaintiff
and
apply
the
curative
and
beneficial
provisions
of
Rule
302(b):
Rule
302.
The
following
provisions
apply
with
reference
to
formal
objections
and
failures
to
comply
with
the
requirements
of
these
Rules:
(b)
Non-compliance
with
any
of
these
rules
or
with
any
rule
of
practice
for
the
time
being
in
force,
shall
not
render
any
proceedings
void
unless
the
court
shall
so
direct,
but
such
proceedings
may
be
set
aside
either
wholly
or
in
part
as
irregular,
or
amended,
or
otherwise
dealt
with
in
such
manner
and
upon
such
terms
as
the
court
shall
think
fit.
The
defendant
contends
the
statement
of
claim
is
a
nullity;
it
is
not
a
“proceeding”,
because
it
was
not
launched
in
accordance
with
Rule
300(2).
I
cannot
accept
that
submission.
The
filing
of
the
statement
of
claim
was,
to
my
mind,
unquestionably
a
proceeding.
There
was
a
mere
irregularity,
or
non-compliance,
in
that
the
proceeding
was
not
commenced
by
a
solicitor
or
attorney.
The
same
argument
could
be
made
in
respect
of
misnomers
where
the
courts
have
allowed
amendment.
Nowhere,
has
it
ever
been
held,
in
those
cases,
that
the
failure
to
commence
the
action
with
the
proper
plaintiff
was
not
a
“proceeding”.
In
these
circumstances,
I
decline
to
direct
that
the
proceedings
are
void.
The
action
will
be
stayed
until
the
plaintiff
has
filed
a
notice
appointing
a
solicitor
to
represent
it,
and
to
carry
on
this
action.
That
notice
must
be
filed
within
30
days
of
the
date
of
this
order.
Once
that
is
done
the
stay
will
be
vacated.
The
defendant
will
have
30
days
from
the
date
of
service
of
the
notice
appointing
a
solicitor
within
which
to
file
a
defence.
There
are
no
costs
of
this
motion.