Resolution on Taxpayer’s Right to Self-Represent

The Whitby Chamber of Commerce hits another home run with the success of their resolution regarding the right of the owner of a small corporation to represent their case against CRA in the Tax Court of Canada.

The Whitby Chamber’s resolution to make this change was authored and presented on the floor of the Annual General Meeting (AGM) at the Canadian Chamber of Commerce, (CCC) by Dan White.

The Issue:

Corporations need the right to self-representation in the Tax Court of Canada.

Currently Tax Court of Canada (TCC) rules do not allow any corporation to be represented in court without a lawyer.

Small Canadian Controlled Private Corporations (CCPC) need the right, for them or their accountant, to defend the corporation in the Tax Court of Canada

The Resolution:

  1. Have section 17.1 of the Tax Court of Canada Act and Rule 30 of the Tax Court Rules (General Procedure) be amended to permit a Corporation be represented by a non-lawyer, with leave of the court.


  1. Have a low bar test for leave, where the corporation is a closely held corporation (e.g. the shares are owned by a single or relatively limited number of shareholders, where shares are sold infrequently).


The Result of the Resolution

It was presented on the floor, no opposition to the motion which passed with 90+% of the votes.

The Canadian Chamber of Commerce SME Committee strongly supports this resolution and will take it to the Government of Canada to urge adaptation of our resolution.

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