Organization Profile - Tax Court of Canada-Judges

The Tax Court of Canada is composed of the Chief Justice, the Associate Chief Justice, and up to twenty other judges, all of whom are appointed by GiC by commission under the Great Seal to hold office during good behaviour, but may be removed at any time by GiC on address of the Senate and House of Commons; maximum age 75 years.

Any person may be appointed a judge of the Court who is or has been a judge of a superior court in Canada.

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.

The Chief Justice, and after him the Associate Chief Justice has rank and precedence over all the other judges.

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.

Provision exists for appointment of deputy judges.

For each office of judge shall be the additional office of supernumerary judge that a judge of the Court may elect under the Judges Act to hold.

For each of the offices of Chief Justice and Associate Chief Justice, there shall be an additional office of judge that the Chief Justice or Associate Chief Justice, respectively, may elect under the Judges Act to hold.

If the office of the Chief Justice is vacant, or the Chief Justice is for any reason unable to act, his powers shall be exercised and his duties performed by the Associate Chief Justice or, in the event of the absence or incapacity of the Associate Chief Justice or if that office is vacant, by the senior judge who is in Canada and is able and willing to act.

There are no current appointments to this organization.