Introduction
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.
Mission Statement
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". |
Organization
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.
Location
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 Gerald Rip, Chief Justice of the Tax Court of Canada
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The Honourable
Gerald Rip |
- Educated at Sir George Williams University (now Concordia University) (B.A.1962) and University of Montréal (LL.B. with Distinction 1965).
- Called to the Bar of Quebec in 1966 and the Bar of Ontario in 1973.
- Prior to his appointment, practised in Ottawa with Soloway, Wright, Houston & Associates (1973-83) and the Tax Litigation Section of the Department of Justice (1968-73).
- He continues to guest lecture on various aspects of Canadian tax law in law schools and universities across the country.
- Appointed Judge of the Tax Court of Canada in July 1983, Associate Chief Justice of the Tax Court of Canada in September, 2006 and Chief Justice of the Tax Court of Canada on July 15, 2008.
SOURCE: Tax Court of Canada.
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