Issue link: https://digital.canadianlawyermag.com/i/642579
"The Tax Court of Canada hears thousands of appeals every year," says Timothy Fitzsimmons, a tax partner at Dentons in Toronto. "When you think of the total caseload, the vast majority of cases are heard under the Court's informal procedure, and far too frequently the taxpayers are self-represented. Many taxpayers may not know anything about how the Court operates." That has caused some big issues in the informal procedure - akin to small claims tax court - where most litigants appeal. Up until five years ago, there was no help for those who couldn't afford it. At times, the Court was required to spend an inordinate amount of time explaining matters of procedure and evidence. This led to challenges and delays in the hearings. The matter was directly addressed by the then-Chief Justice of the Tax Court of Canada, Gerald Rip, in his reasons in Pytel v. The Queen. "It was a call to action," Fitzsimmons says. "The judge said it would be helpful if pro bono organizations could collaborate with law firms and law schools to provide assistance to unrepresented taxpayers who were coming before the Court." And so they did. Dentons, in partnership with Pro Bono Students Canada, implemented the Tax Advocacy Project, the first of its kind in the country, with lawyers mentoring and advising law students who then work with taxpayers on their appeals. As the project's coordinator for Dentons in Toronto and other cities, Fitzsimmons devotes some fifty hours each year to making the project successful. Participating lawyers contribute anywhere from ten to twenty hours of their time, which has led to a substantially positive impact on the Court, on the unrepresented litigants, and their legal representatives. "We're not working with the taxpayers directly but we're teaching the students about litigation and tax dispute resolution," he says. What started out as a pilot project is now up and running in several cities, including Halifax, Ottawa, Montreal and Edmonton. Fitzsimmons' hope is that projects will eventually be established wherever there is a PBSC Chapter and law firm eager to help. "The students are always incredibly complimentary about what a great experience it is," he says. "So hopefully not only will the taxpayers be helped, but PBSC will instill this commitment to pro bono work in the students as they go through the program. This project provides a genuine 'win-win' scenario for everyone." Timothy Fitzsimmons FLIP YOUR WIG 11