Précis: This was a decision on a motion in writing to permit the sole director and officer of the taxpayer corporation to represent it on this appeal. The appeal was a general procedure GST/HST appeal. The taxpayer corporation (which had previously been represented by counsel) sought leave to have its sole director and officer, Mr. Motlagh Shirazi, represent it on the appeal. The Court found that it was not an appropriate case to permit a non-lawyer to act and directed that the taxpayer retain counsel. Costs were ordered in the cause.
1532099 Ontario Ltd. v. R.- TCC: Sole director and officer not allowed to represent taxpayer in appealREAD MORE »