Marginal note:Tax Court of Canada continued

3. The Tax Court of Canada is continued under the name of the Tax Court of Canada as a superior court of record.

Marginal note:Constitution of Court

• 4. (1) The Tax Court of Canada shall consist of the following judges:

  • (a) a chief justice called the Chief Justice of the Tax Court of Canada;

  • (b) an associate chief justice called the Associate Chief Justice of the Tax Court of Canada; and

  • (c) not more than twenty other judges.

• Marginal note:Appointment of judges

  (2) The judges of the Court shall be appointed by the Governor in Council by commission under the Great Seal.

• Marginal note:Who may be appointed judge

  (3) Subject to subsection (4), any person may be appointed a judge of the Court who

  • (a) is or has been a judge of a superior court in Canada;

  • (b) is or has been a barrister or advocate of at least ten years standing at the bar of any province, or

  • (c) has, for an aggregate of at least ten years,

    • (i) been a barrister or advocate at the bar of any province, and

    • (ii) after becoming a barrister or advocate at the bar of any province, exercised powers and performed duties and functions of a judicial nature on a full-time basis in respect of a position held pursuant to a law of Canada or a province.

• Marginal note:Chief Justice or Associate Chief Justice to be from Quebec

  (4) Either the Chief Justice or the Associate Chief Justice shall be a person who is or was a member of the bar of the Province of Quebec.

Marginal note:Chief Justice and Associate Chief Justice to have rank and precedence over all judges

• 5. (1) The Chief Justice, and after the Chief Justice the Associate Chief Justice, has rank and precedence over all the other judges.

• Marginal note:Rank and precedence among other judges

  (2) The other judges have rank and precedence after the Chief Justice and the Associate Chief Justice and among themselves according to seniority determined by reference to the respective times when they became judges of the Court or members of the Tax Review Board.

• Marginal note:Incapacity of Chief Justice, etc.

  (3) If the office of Chief Justice is vacant, or the Chief Justice is for any reason unable to act, the powers of the Chief Justice shall be exercised and the duties of the Chief Justice shall be performed

  • (a) by the Associate Chief Justice;

  • (b) in the event of the incapacity of the Associate Chief Justice or if the office of Associate Chief Justice is vacant, by a judge designated by the Chief Justice for that purpose; or

  • (c) in the event of the incapacity of the judge referred to in paragraph (b), or if the Chief Justice has not designated a judge under that paragraph, by the senior judge who is in Canada and is able and willing to act and who has not elected to hold office as a supernumerary judge under section 28 of the Judges Act.