Nadine Taylor Pickering

The Court, on its own motion, considered whether to issue a confidentiality order to protect the self-represented appellant's medical information.

The Court found that the appellant might be under a legal disability and that his medical information had been disclosed to support adjournment requests.

Applying the Sherman Estate test, the Court concluded that court openness posed a serious risk to the appellant's dignity and privacy.

The Court ordered that the files be sealed, with the exception of redacted versions of the confidentiality order and a previous order, until the issue of legal disability is resolved.

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.