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Tax Court of Canada Act (R.S.C., 1985, c. T-2)

Act current to 2021-04-20 and last amended on 2018-06-21. Previous Versions

The Judges (continued)

Marginal note:Tenure of office

  •  (1) Subject to subsection (2), a judge holds office during good behaviour, but is removable by the Governor General on address of the Senate and House of Commons.

  • Marginal note:Cessation of office

    (2) A judge shall cease to hold office on attaining the age of seventy-five years.

  • Marginal note:Transitional

    (3) A judge of the Court who holds office on March 1, 1987 may retire at the age of seventy years.

  • R.S., 1985, c. T-2, s. 7
  • R.S., 1985, c. 16 (3rd Supp.), s. 8

Marginal note:Oath of office

  •  (1) Every judge shall, before entering on the duties of their office, take an oath that they will duly and faithfully, and to the best of their skill and knowledge, execute the powers and trusts reposed in them as a judge of the Court.

  • Marginal note:How administered

    (2) The oath referred to in subsection (1) shall be administered to the Chief Justice before the Governor General, and to the other judges by the Chief Justice or, in the absence or incapacity of the Chief Justice, by any other judge.

  • R.S., 1985, c. T-2, s. 8
  • 2002, c. 8, s. 64

Marginal note:Deputy judges of the Court

  •  (1) Subject to subsection (3), any judge or former judge of a superior court in Canada or any judge or former judge of any other court who was appointed under an Act of the legislature of a province may, at the request of the Chief Justice made with the approval of the Governor in Council, act as a judge of the Court and while so acting has all the powers of a judge of the Court and shall be referred to as a deputy judge of the Court.

  • Marginal note:Consent required

    (2) No request may be made under subsection (1) to a judge of a court in a province without the consent of the chief justice or chief judge of the court of which he or she is a member, or of the attorney general of the province.

  • Marginal note:Approval of Governor in Council

    (3) The Governor in Council may approve the making of requests pursuant to subsection (1) in general terms or for particular periods or purposes, and may limit the number of persons who may act under this section.

  • Marginal note:Salary

    (4) A person who acts as a judge for a period under subsection (1) shall be paid a salary for the period at the rate fixed by the Judges Act for a judge of the Court, other than the Chief Justice or the Associate Chief Justice, less any amount otherwise payable to the person under that Act in respect of the period, and shall also be paid the travel allowances that a judge is entitled to be paid under that Act.

  • R.S., 1985, c. T-2, s. 9
  • 1998, c. 19, s. 289
  • 2002, c. 8, ss. 65, 81(E)

Marginal note:Supernumerary judges

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

  • 1980-81-82-83, c. 158, s. 10

Marginal note:Additional office of judge

 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.

  • R.S., 1985, c. T-2, s. 11
  • 2002, c. 8, s. 66(E)

Jurisdiction and Powers of the Court

Marginal note:Jurisdiction

  • R.S., 1985, c. T-2, s. 12
  • R.S., 1985, c. 51 (4th Supp.), s. 4
  • 1990, c. 45, s. 57
  • 1991, c. 49, s. 221
  • 1992, c. 24, s. 18
  • 1995, c. 18, s. 98, c. 38, s. 6
  • 1996, c. 23, ss. 187, 188
  • 1998, c. 19, s. 290
  • 1999, c. 10, s. 46
  • 2001, c. 25, s. 101
  • 2002, c. 9, ss. 6, 10, c. 22, ss. 398, 408
  • 2005, c. 19, s. 61
  • 2006, c. 11, s. 27, c. 13, s. 121
  • 2018, c. 12, s. 189

Marginal note:Contempt against Court

 The Court has the power, jurisdiction and authority to deal with and impose punishment for contempt against the Court, whether or not committed in the face of the Court.

  • R.S., 1985, c. T-2, s. 13
  • 2002, c. 8, s. 67

Proceedings Before the Court

Marginal note:Sittings

  •  (1) Subject to the rules of Court, any judge may sit and act at any time and at any place in Canada for the transaction of the business of the Court, and, where the judge so sits or acts, that judge constitutes the Court.

  • Marginal note:Arrangements to be made by Chief Justice

    (2) Subject to the rules of Court, all arrangements that may be necessary or proper for the transaction of the business of the Court and the assignment from time to time of judges to transact that business shall be made by the Chief Justice.

  • Marginal note:Hearing in different places

    (3) A proceeding before the Court may, by order of the Court, be heard partly at one place and partly at another.

  • R.S., 1985, c. T-2, s. 14
  • R.S., 1985, c. 51 (4th Supp.), s. 5
  • 2002, c. 8, s. 68(E)
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