Motions to remove counsel, allow corporate representation by an officer, and adjourn the hearing granted.
The appellants' counsel brought a motion to be removed from the record just before the scheduled hearing on the merits.
The appellants also sought leave for a corporate appellant to be represented by its officer (a non-lawyer) for the motions, and requested an adjournment to retain new counsel.
The Tax Court of Canada granted the motion to remove counsel.
The Court also granted leave for the corporate appellant to be represented by its officer for the motions, interpreting section 30(2) of the Tax Court of Canada Rules (General Procedure) as compatible with the right to appear in person under section 17.1 of the Tax Court of Canada Act.
Finally, the Court granted the adjournment, awarding costs to the respondent and the removed counsel.
