Federal Court of Appeal finds that a corporation must be represented by counsel in tax appeals
In Canada v. BCS Group Business Services Inc., 2020 FCA 205, the Federal Court of Appeal held that a corporation cannot not appear “in person” and must be represented by counsel in appeals under the Tax Court’s General Procedure. The Court therefore overturned the decision of the Tax Court of Canada which had allowed the corporation’s sole shareholder, director and officer to appear on the corporation’s behalf.