Woessner - Tax Court of Canada orders the removal of taxpayer’s counsel since a law partner of the firm likely would be called as a witness

Campbell J granted the Crown’s motion to remove the Shea Nerland firm as counsel of record on the taxpayer’s appeal of the denial of his losses from a software “investment” since it appeared likely that a current Shea Nerland partner and a former associate at the firm would be called as witnesses by the Crown and/or the taxpayer’s counsel. She stated:

The degree to which Shea Nerland appears to be immersed in the promotion and management of the alleged tax shelter scheme and the likely importance of the testimony of Mr. Nerland and Mr. Mamdani, necessitate an order for the removal of Appellant counsel and the law firm in order to maintain the reputation of the administration of the judicial system and to avoid the appearance of impropriety to the public.

Neal Armstrong. Summary of Woessner v. The Queen, 2017 TCC 124 under Tax Court of Canada Rules (General Procedure), s. 31(2).