Tax Court of Canada Rules (General Procedure)

30 (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.