Comparing Tax Jurisdictions Tax Court of Canada Comparing Tax Jurisdictions Worldwide and Common Issues of International Fiscality Rome: September 29, 2017 Prepared By: CHIEF JUSTICE E.P. ROSSITER

A. Tax Court of Canada: Composition:. Chief Justice A. Tax Court of Canada: Composition: Chief Justice Associate Chief Justice 20 Puisne Judges 4+ Supernumerary Judges (34 million people) Head Office/Resides: Ottawa, Ontario, Canada Itinerant Court: - Sit in 57 cities – 44 weeks per year - Rolling docket Operations Local: - 11 cities – full court facilities - 46 cities – borrowed facilities from local courts

Jurisdiction: Bijural and bilingual Appeals to: Income tax – 80% GST (VAT) – 15% EI, CPP & OAS – 5% And odds and ends All of Canada - Atlantic to Pacific 49th Parallel to the North Pole Bijural and bilingual Judges travel every second week Exclusively- Trial court - Not an administrative court Appeals to: Federal Court of Appeal – 88% upheld rate Supreme Court of Canada  

Limitations on Authority – only Process: Taxpayer files returns with Canada Revenue Agency Assessment (Reassessment) Notice of Objection (taxpayer) Notice of Confirmation (MNR) Notice of Appeal to TCC Limitations on Authority – only Reconsideration/recalculation Allow Dismiss Vacate; or Vary No criminal authority jurisdiction.

In addition to trials Judges also do: Two processes: Informal $25,000.00 or less General greater than $25,000.00 Lay litigants 35% Counsel represented 65% In addition to trials Judges also do: Case Management; and Settlement Conferences

B. International Association of Tax Judges Historical: Establishment Statutes Activities/Annual Assemblies: Make-up Purpose: opportunity/forum for interaction amongst tax judges on issues of mutual concern/development Locations Membership Program and how developed Projects: Treaty summary cases by country

Problems time lines languages central registry resources Newsletters Internal Inquiries between judges Information circulation IFA-BEPS What do we want to do? Permanent Scientific committee More frequent, more informative newsletter Chat room on common legal issues

Ability/capacity to communicate in multiple languages English French Italian Spanish German Other Central registry for jurisprudence generally world-wide Treaty cases Transfer pricing cases International tax issues Outreach Program to help developing tax courts/tribunals in terms of rules, practices and procedures. One stop shopping for judicial ideas on tax reform – international tax issues.

Promote dispute resolution on international tax issues. Provide a forum or base for exchange of information and ideas on tax issues generally to the area of concern to tax judges. Bottom line: Provide an institution for the development and assistance to tax jurists world-wide.

C. Canada – Judicial Organizations Two judicial organizations: Canadian Judicial Council (CJC) Make-up/membership Mandate Judicial Education Conduct Advocacy for Judiciary Meetings Canadian Superior Court Judges Association

D. Tax Court of Canada Judiciary: Four entities: Federal Judicial Affairs (FJA) National Judicial Institute (NJI) Canadian Judicial Council (CJC) Courts Administration Service (CAS) Recruitment: Judicial Advisory Committee: Make-up Mandate Meeting frequency Process Result

CJC Appointments: Who When How Security of Independence: Tenure Financial Administration Transfers No transfers due to specialization – all judges reside in Ottawa; all judges are itinerant. Removal: CJC make-up mandate

National Judicial Institute Complaint process: How When Grounds Potential result How it works Parliament of Canada Training and Education: National Judicial Institute What is it Function How it operates: General CLE Special CLEs re: tax

Federal Judicial Affairs: Financial: Salaries Benefits Retirement Travel expenses Language Training Conduct hearings Appointment process

Courts Administration Service: Administrative services to four National Courts: Federal Court of Appeal Federal Court Tax Court of Canada Court Martial Appeal Court Provide/responsibility for: Technology Security Facilities Staffing

Human resources Publication of decisions Translation services Regional offices (10) 600 staff Funded and appointed by Government of Canada All policies/procedures of government apply Supposed to be buffer between government and National Court BUT reality is they work for government