Nouvelles récentes

• 

  Suchocki Accounting Ltd. v. R. – TCC: A corporation must be represented by counsel in a general procedure matter, not by a non-lawyer agent, in the Tax Court

  4 juin 2018 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Corporate Tax
  • Federal Income Tax

  Précis: The owner and director of the appellant corporation, Michael Suchocki, moved to act as agent for the corporation. In this decision Justice Boyle affirms the well-understood rule that in the Tax Court a corporation must be represented by counsel in a general procedure matter, not by a non-lawyer agent. He also found that even if he had discretion to permit the appointment of an agent he would not exercise that discretion on the facts in front of him. Thus Mr. Suchocki’s motion was denied with costs in any event of the cause.
  Suchocki Accounting Ltd. v. R. – TCC: A corporation must be represented by counsel in a general procedure matter, not by a non-lawyer agent, in the Tax CourtPlus >
• 

  6356532 Canada Ltd. v. R. – TCC: Corporate taxpayer failed to retain counsel after being directed to do so – appeal dismissed

  21 novembre 2014 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Corporate Tax
  • Federal Income Tax

  
  6356532 Canada Ltd. v. R. – TCC: Corporate taxpayer failed to retain counsel after being directed to do so – appeal dismissedPlus >