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Tax Court of Canada Rules (General Procedure)

Version of section 30 from 2007-06-14 to 2008-11-19:

  •  (1) Subject to subsection (3), a party to a proceeding who is an individual may act in person or be represented by counsel.

  • (2) Where a party to a proceeding is not an individual, that party shall be represented by counsel except with leave of the Court and on any conditions that it may determine.

  • (3) Unless the Court orders otherwise, a party to a proceeding who is under disability or acts in a representative capacity shall be represented by counsel.

  • SOR/93-96, s. 7
  • SOR/2007-142, s. 7
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