Associate Judges Rules for Tax Court

Summary#

This notice proposes the Rules Amending Certain Rules Made Under the Tax Court of Canada Act. It would add rules that give the new office of associate judge the powers needed to hear and manage cases in the Tax Court of Canada. The notice was published on March 18, 2023.

What it does#

• Gives an associate judge "all the powers of a judge" under several court rule sets so they can perform judicial duties.
• Allows an associate judge to sit and act "at any time and at any place in Canada" and, when doing so, to constitute the Court.
• Updates these specific rule sets:
  • Tax Court of Canada Rules (General Procedure)
  • Tax Court of Canada Rules (Informal Procedure)
  • Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan
  • Tax Court of Canada Rules of Procedure respecting the Employment Insurance Act
  • Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure)
  • Tax Court of Canada Rules of Procedure Respecting the Customs Act (Informal Procedure)
  • Tax Court of Canada Rules of Procedure respecting the Excise Act, 2001 (Informal Procedure)
• Notes from the source:
  • The new associate judge office was created by the Budget Implementation Act, 2022, No. 1 (royal assent June 23, 2022).
  • The Rules Committee approved the draft rules on November 7, 2022.
  • This is a proposed change and public comments were invited for 60 days after publication.
  • Contact listed: Sophie Matte, Executive Director and General Counsel, Tax Court of Canada.

Who's affected#

• People and organizations that appear before the Tax Court of Canada, including individual taxpayers, businesses, and legal representatives.
• Judges, court staff, and anyone who might serve as an associate judge.
• The notice says there should be no additional costs and that small businesses are not expected to be affected.

Why it matters#

• It makes the new associate judge position usable by giving those judges the authority to run hearings and manage cases.
• That can increase the Court’s flexibility and capacity to hear matters.
• The source says implementation should have no extra cost and no expected effects on modern treaties, gender analysis, or small businesses.