Location
Chicago, IL
Start Date
14-12-2012 1:00 PM
End Date
14-12-2012 2:00 PM
Description
In many jurisdictions in Canada, Alberta being one, tax agents appear before tax tribunals. In many instances they are not regulated. In other instances, they are regulated by the Law Society and must be accredited paralegals. However, for clients represented by agents, for lawyers appearing against agents and for tribunals before whom these parties appear, ethical dilemmas may present themselves as follows: 1. Are agents practising law and should they therefore be regulated by the local Law Society? 2. What do you do when there is a lack of a meaningful oversight agency; lawyers are bound by ethical rules whereas tax agents are not. 3. Contingency arrangements have to be filed in court in this jurisdiction. The same arrangement is not so for tax agents. Should these arrangements be made public as public funds are at stake? 4. There are instances where lawyers opt to act as agents before tribunals and not lawyers, thereby avoiding the ethical requirements of lawyers. Or does it? 5. What is the tribunal to do when an agent makes representations about the law? 6. Ought the agent be able to retain counsel in a superior court or should there be a clearer distinction made such that the taxpayer should retain a lawyer directly?
Recommended Citation
Trylinski, Susan, "Unlawful practice of law by tax agents" (2012). IAAO Annual Legal Seminar. 12.
https://researchexchange.iaao.org/legal/legal12/sessions/12
Unlawful practice of law by tax agents
Chicago, IL
In many jurisdictions in Canada, Alberta being one, tax agents appear before tax tribunals. In many instances they are not regulated. In other instances, they are regulated by the Law Society and must be accredited paralegals. However, for clients represented by agents, for lawyers appearing against agents and for tribunals before whom these parties appear, ethical dilemmas may present themselves as follows: 1. Are agents practising law and should they therefore be regulated by the local Law Society? 2. What do you do when there is a lack of a meaningful oversight agency; lawyers are bound by ethical rules whereas tax agents are not. 3. Contingency arrangements have to be filed in court in this jurisdiction. The same arrangement is not so for tax agents. Should these arrangements be made public as public funds are at stake? 4. There are instances where lawyers opt to act as agents before tribunals and not lawyers, thereby avoiding the ethical requirements of lawyers. Or does it? 5. What is the tribunal to do when an agent makes representations about the law? 6. Ought the agent be able to retain counsel in a superior court or should there be a clearer distinction made such that the taxpayer should retain a lawyer directly?