The appellant brought a motion to strike the respondent's reply in an Informal Procedure tax appeal, arguing that the reply was invalid because it was authored and signed by a Canada Revenue Agency (CRA) litigation officer rather than a lawyer from the Department of Justice (DOJ).
The appellant contended that the Department of Justice Act grants exclusive authority to the Attorney General of Canada to conduct Crown litigation.
The Tax Court of Canada dismissed the motion, holding that section 18.14 of the Tax Court of Canada Act and the Informal Procedure rules explicitly permit parties, including the Minister of National Revenue, to be represented by an agent.
The court found no prohibition against a CRA official acting as an agent to prepare and file a reply under these procedures.
