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 CourtREAD MORE »