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.

Prepared by: Leonard Gilbert , Morgan Watchorn

Leonard graduated from the University of Toronto, Faculty of Law (J.D. 2015) and is currently an associate practicing in the firm’s Toronto office. He previously performed extensively as a concert pianist and attended the Jacobs School of Music at Indiana… more »

During law school, Morgan worked as a teaching assistant in the Faculty of Law and served as a representative on the Faculty of Law Equity Committee. Morgan also competed in the Bowman National Tax Moot. Prior to law school, Morgan… more »

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