Tax Court of Canada Rules (General Procedure)

30 (1) A party to a proceeding who is under disability or acts in a representative capacity shall be represented by counsel.

(2) A corporation shall be represented by counsel in all proceedings in the Court, unless the Court, in special circumstances, grants leave to the corporation to be represented by an officer of the corporation.

(3) Any other party to a proceeding may act in person or be represented by counsel.