Subsection 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.”
In White Star Copper Mines Limited v. The Queen, 2007 TCC 669, the corporate appellant tried to argue that it should be represented by an officer and director of the corporation. The Tax Court dismissed the corporation’s motion. The Court wrote that
there are really four factors relevant to the determination of whether special circumstances exist:
1. whether the Corporation can pay for a lawyer;
2. whether the proposed representative will be required to appear as advocate and as witness;
3. the complexity of the legal issues to be determined (and therefore whether it appears that the representative will be able to handle the legal issues); and
4. whether the action can proceed in an expeditious manner.
The Court added two other factors to consider, namely whether the officer who would represent the corporation is also one of its shareholders and whether the appeal is proceeding under the informal procedure.
In light of these factors, the Court concluded “The Appellant has not adduced evidence sufficient to convince me that special circumstances have been established, necessary to justify the Court in exercising its discretion, to permit to [the officer and director of the corporation] to represent the Appellant.”
