Can You Represent Yourself in the Tax Court of Canada?

This answer covers Canadian federal tax law, which applies in every province.

Yes, an individual can represent themselves in the Tax Court of Canada. In the general procedure, an individual may appear in person or be represented by counsel. In the informal procedure, all parties may appear in person or be represented by counsel or an agent, and the Court is not bound by legal or technical rules of evidence.

The general procedure is harder because it runs on formal Rules. You start by filing an originating document in the Registry. The Crown has 60 days after service of your notice of appeal to reply, and facts you allege that the reply does not deny are deemed admitted. Each party must then file and serve a list of documents within thirty days following the closing of the pleadings. Anyone examined for discovery must answer proper questions relevant to a matter in issue.

Costs are another risk, since the Court can order either party to pay some of the other's legal costs. Filings must redact SINs, business numbers and full birth dates. Whether you can use the informal procedure depends on the amounts, so a lawyer or accountant can help you decide.