Words and Phrases - "in person"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

Canada v. BCS Group Business Services Inc., 2020 FCA 205

Summary Under
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Act - Section 17.1 - Subsection 17.1(1)
a corporation must be represented by counsel in General Procedure appeals

The sole issue was the interpretation of the words “in person” in the expression “may appear in person”. In finding that the Tax Court...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
in person
Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 30 - Subsection 30(2) Rule 30(2) accorded unauthorized discretion re corporate representation to Tax Court judges 468

BCS Group Business Services Inc. v. The Queen, 2018 TCC 120

Summary Under
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 30 - Subsection 30(2)
corporation can appear “in person” without counsel

The appellant brought a motion pursuant to Rule 30(2) of the Tax Court of Canada (General Procedure) Rules (the “Rules”) to have its sole...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
in person
Locations of other summaries Wordcount
Tax Topics - General Concepts - Stare Decisis prior decision not followed 54