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Taxpayer with severe bipolar disorder found to be under legal disability; ordered to retain counsel.
The appellant, who suffers from bipolar affective disorder, had multiple appeals pending before the Tax Court of Canada that had been adjourned for years due to his mental health.
Following a status hearing where the appellant's psychiatrist testified under subpoena, the Court determined that the appellant has a mental disorder that requires treatment and seriously impairs his ability to react appropriately to his environment.
The Court concluded that the appellant is under a legal disability and ordered that he must be represented by counsel to continue his appeals.
Court ordered respondent to notify Public Guardian and Trustee to assess self-represented appellant's legal capacity.
The appellant, who suffers from bipolar affective disorder, represented himself in multiple income tax appeals.
After numerous adjournments due to his mental health, the Court held a status hearing to determine if he was under a legal disability pursuant to section 29.1 of the Tax Court of Canada Rules.
Finding that it lacked sufficient medical evidence to make a final determination but had implied jurisdiction to manage its process, the Court ordered the respondent's counsel to notify the Public Guardian and Trustee of British Columbia to initiate a formal capability assessment.
