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Tax Court of Canada Act

Version of section 4 from 2021-06-29 to 2022-06-22:


Marginal note:Constitution of Court

  •  (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 22 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.

  • R.S., 1985, c. T-2, s. 4
  • R.S., 1985, c. 51 (4th Supp.), s. 2
  • 1990, c. 45, s. 56
  • 1996, c. 22, s. 3
  • 2002, c. 8, s. 61
  • 2021, c. 23, s. 259

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