Case information

Taxation — Income tax — Goods and services tax — Director of applicant corporation seeking to represent applicant in Federal Court of Appeal but is not a lawyer — Federal Court of Appeal dismissing motion for representation by director of applicant — Whether director can represent applicant in proceedings in this Court and the federal courts.

Case summaries are prepared by the Office of the Registrar of the Supreme Court of Canada (Law Branch). Please note that summaries are not provided to the Judges of the Court. They are placed on the Court file and website for information purposes only.

Trojan Roofing & Exteriors Inc. (“Trojan”) is a corporation and Joseph Alain Theriault is the Director of Trojan.

The Tax Court of Canada issued various decisions relating to Mr. Theriault’s objections to the Canada Revenue Agency’s assessments of GST and income tax liabilities.

The Federal Court dismissed Trojan’s motion to overturn the Tax Court decision, noting that a right of appeal from a final judgment of the Tax Court lies with the Federal Court of Appeal.

The Federal Court of Appeal dismissed the motion to allow Trojan to be represented by Mr. Theriault, holding that Trojan had not demonstrated the existence of special circumstances necessary for Mr. Theriault to act as its counsel — that it cannot afford a solicitor or that the appeal would be able to move forward expeditiously with Mr. Theriault as Trojan’s representative.