Tax Court of Canada Act

Marginal note:Constitution of Court

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

  • (a) a chief judge called the Chief Judge of the Tax Court of Canada;

  • (b) an associate chief judge called the Associate Chief Judge 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, county or district 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 Judge or Associate Chief Judge to be from Quebec

  (4) Either the Chief Judge or the Associate Chief Judge shall be or have been a judge of the Superior Court of Quebec or a member of the bar of that province.