Can an applicant seek a re-hearing or reopening of his Tax case under Canadian Tax Laws?

Question

In a Tax Court of Canada appeal the Applicant elected to proceed under the informal procedure. He did not think it worthwhile to retain counsel. His appeal was dismissed.

Can he now seek a re-hearing or reopening of the case?

Answer 1

Sorry,  both the propositions are untenable.

Litigants who elect to act as their own counsel do so at their own risk.

To use the words of Pelletier J.A. in Wagg v. Canada (Attorney General), 2003 FCA 303, at paragraph 25, "litigants who choose to represent themselves must accept the consequences of their choice."If a judge is free to refuse a request for adjournment (see Schurman v. The Queen, 2003 FCA 393), it only stands to reason that he himself is not bound to offer a litigant the opportunity for a adjournment to enable the litigant to "start over" again with the case.