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 Donald Bowman, Chief Justice of the Tax Court of Canada
The Honourable Donald Bowman, B.A., LL.B. was born on July 14, 1933, in Guelph, Ontario. He is the son of Charles Howard Bowman and Grace Louise Dawson. He studied at Guelph Collegiate, Victoria University, the Ontario College of Education and at the Faculty of Law at the University of Toronto. He was a teacher at the Märkisches Gymnasium, Iserlohn, Nordrhein/Westfalen, Federal Republic of Germany and at the Fergus District High School and Delta Secondary School in Hamilton. Associate Chief Justice Bowman was called to the Bar of Ontario in 1962. He joined the Federal Department of Justice, Tax Litigation Section in 1962 and was appointed Director in 1968. He co-founded the law firm of Stikeman, Elliott, Robarts & Bowman in 1971 and was a partner until his appointment to the Tax Court of Canada. He was appointed Queen's Counsel in 1974 and has been a member of the New York Bar since 1982. He was appointed Judge of the Tax Court of Canada in 1991 and Associate Chief Judge in February 2000. He had been the Associate Chief Justice since July 2003 and was appointed Chief Justice in February 2005.
SOURCE: Tax Court of Canada.
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