Masa Sushi – Tax Court of Canada finds that a corporation can only be represented in a General Procedure action by counsel (no CPAs or officers)

Rule 30(2) of the Tax Court of Canada Rules (General Procedure) provides that:

Where a party to a proceeding is not an individual, that party shall be represented by counsel except with leave of the Court and on any conditions that it may determine.

Graham J found that this rule would be ultra vires (as being beyond the scope of what was contemplated by s. 17.1(1) of the Tax Court Act), if it were interpreted as permitting a corporation, with the Court’s leave, to be represented by a non-lawyer (in this case, a CPA). Accordingly, he found that Rule 30(2) should be “read down” to provide that a corporation may only be represented by counsel.

He also indicated that the concept of a corporation appearing “in person” was nonsensical, stating:

A human can be physically present in court. A corporation, being a creation of law with no physical substance, cannot.

Accordingly, corporations cannot appear in Court through an officer. Again, representation by counsel is required.

Neal Armstrong. Summary of Masa Sushi Japanese Restaurant Inc. v. The Queen, 2017 TCC 239 under Rule 30(2).