1. 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

2. 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

3. 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

4. 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.

5. In addition to trials Judges also do:
Two processes:
Informal $25, 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

6. 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

7. 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

8. 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.

9. 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.

10. 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

11. 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

12. 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

13. 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

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

15. 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

16. 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