Possessing all the powers of a Superior Court, the Tax Court of Canada is the first level of appeal for taxpayers. The Court was created in 1983 pursuant to the Tax Court of Canada Act with a view to dispensing justice in tax matters. Known previously as the Tax Review Board (1958-83) and the Tax Appeal Board (1946-58).
The board consists of up to 12 judges and 5 deputy judges who must be former judges or barristers of not less than 10 years standing at a provincial bar. At any time, either the chief judge or associate chief judge must have been a judge of the Superior Court of Quebec or a member of the bar of that province.
The objective of the Tax Court of Canada is translated through its mission statement which states that:
|"We at the Tax Court of Canada are committed to providing the public with an accessible and efficient appeal process and working together to maintain a fair and independent Court".|
The Registry of the Tax Court of Canada provides services to the Judges of the Court which includes appeals processing, scheduling of hearings throughout Canada as well as expert guidance and advice to litigants, agents and the public regarding the practice and procedures of the Court. Corporate services are also provided at the Court in areas such as finance, human resources, administration, informatics, security, library, as well as editing and revising.
The Court's headquarters are located in Ottawa. The Court maintains regional offices in Ontario, Quebec and British Columbia. For Income Tax appeals, the Court may now sit in roughly 40 locations. For Employment Insurance Appeals, the Court may sit in 80 locations across Canada.
The Honourable Eugene Rossiter, Chief Justice of the Tax Court of Canada
Justice Rossiter was first appointed to the Tax Court as a Judge in 2006 after a long and successful career in private practice, and has been Associate Chief Justice of the Tax Court of Canada since 2008.
Justice Rossiter received a Bachelor of Business Administration from St. Francis Xavier University in 1974 and a Bachelor of Laws from Dalhousie University in 1978. He was called to the Bar of Prince Edward Island in 1978, and was appointed Queen’s Counsel in 1991. Justice Rossiter has been President of the Prince Edward Island Law Society, member of the Prince Edward Island Supreme Court Rules Committee, Director of the Canadian Chamber of Commerce, Governor of the Atlantic Provinces Economic Council, Governor of the Prince Edward Island Junior Achievement, member of the Partnership Board of Stewart McKelvey, and Chairman of the Partnership Board of Stewart McKelvey.
Justice Rossiter is a founding Director and Secretary-General of the International Association of Tax Judges, and has served as its President since 2011.
SOURCE: Tax Court of Canada.