National Benefit Authority Corp. – Federal Court of Appeal finds that it lacked jurisdiction to hear an appeal of a Tax Court determination denying access to a non-lawyer

A corporation in the business of assisting individuals with claims for disability tax credits (DTCs) appealed a Tax Court decision finding that it (through one of its non-lawyer employees) could not be recognized as the representative of individuals in their Tax Court appeal of the CRA denial of their DTCs. It and the Crown agreed that the Federal Court of Appeal had jurisdiction pursuant to s. 27(1.2) of the Federal Courts Act to hear this appeal from a “final judgment” of the Tax Court. Woods JA disagreed, and instead found that this appeal was regarding an “interlocutory matter,” so that the Court of Appeal lacked jurisdiction. She stated (at para. 11):

The subject matter of the DTC appeals is the DTC appellants’ entitlement to DTCs. The motion did not determine this substantive right. It determined a collateral, procedural right.

Neal Armstrong. Summary of The National Benefit Authority Corporation v. Canada, 2022 FCA 17 under Federal Courts Act, s. 2(1) – “final judgment”.