Tax Forum
The Best Defence
FROM:
NOVEMBER 1998 ISSUE | BY
DON GOODISON
In
Her Majesty the Queen (applicant) v. Linda Munro (respondent) [A-570-97], the original appeal judge awarded counsel costs for Munro's accountant's representation in court. Revenue Canada successfully challenged the judge's decision on the basis that the
Tax Court of Canada Rules permit reimbursement for counsel costs for a lawyer or advocate, not an accountant. This case shows why it's a good idea to have a lawyer who specializes in income tax represent a taxpayer in court. Accountants can appear as witnesses, but they don't have the training in court procedures that lawyers do. Lawyers always represent Revenue Canada; it's in a client's best interest to have one in the courtroom.
Don Goodison, CFP, FCGA, is a partner of Kemp Harvey Goodison, Certified General Accountants, in Burnaby, B.C. E-mail
goodison@axionet.com.