Tax Court of Canada Act

Marginal note:Chief Judge and Associate Chief Judge to have rank and precedence over all judges

• 5 (1) The Chief Judge, and after him the Associate Chief Judge, has rank and precedence over all the other judges.

• Marginal note:Rank and precedence among other judges

  (2) The other judges have rank and precedence after the Chief Judge and the Associate Chief Judge and among themselves according to seniority determined by reference to the respective times when they became judges of the Court or members of the Tax Review Board.

• Marginal note:Absence or incapacity of Chief Judge, etc.

  (3) Where the office of Chief Judge is vacant, or the Chief Judge is absent from Canada or is for any reason unable to act, the powers of the Chief Judge shall be exercised and the duties of the Chief Judge shall be performed

  • (a) by the Associate Chief Judge;

  • (b) in the event of the absence or incapacity of the Associate Chief Judge or if the office of Associate Chief Judge is vacant, by a judge designated by the Chief Judge for that purpose; or

  • (c) in the event of the absence or incapacity of the judge referred to in paragraph (b), or if the Chief Judge has not designated a judge pursuant to paragraph (b), by the senior judge who is in Canada and is able and willing to act.