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         Tax Court of Canada Act
            PROCEEDINGS BEFORE THE COURT
               General Procedure

17.1 (1) A party to a proceeding in respect of which this section applies may appear in person or be represented by counsel, but where the party wishes to be represented by counsel, only a person who is referred to in subsection (2) shall represent the party.

Officers of the Court

(2) Every person who may practise as a barrister, advocate, attorney or solicitor in any of the provinces may so practise in the Court and is an officer of the Court.

R.S., 1985, c. 51 (4th Supp.), s. 5.