Tax Court of Canada

Tax Court of Canada

Tax Court of Canada, established 1983, is an independent body under the federal minister of justice. Its objective is to provide an easily accessible tribunal for the disposition of disputes between taxpayers and the minister of national revenue. Known previously as the Tax Review Board (1958-83) and the Tax Appeal Board (1946-58), it has the powers, rights and privileges of a superior court of Canada. The board consists of a chief judge, an associate judge and 20 other judges. There are also 4 supernumerary judges. All 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 Québec or a member of the bar of that province.