Clerkship Program

2016-2017

Tax Court of CanadaTax Court of Canada

Tax Court of Canada

“The art of taxation consists in so plucking the goose as to get the most feathers with the least hissing.” - Jean-Baptiste Colbert

“Like mothers, taxes are often misunderstood, but seldom forgotten.”

— Lord Bramwell, 19th Century English jurist

Tax Court of Canada

• Tax is an area of law that touches everyone. After birth every individual will be subject to one form of taxation or another.

• The Tax Court of Canada (TCC) was established in 1983 pursuant to the Tax Court of Canada Act. The TCC is a superior court of record with exclusive original jurisdiction to hear and determine references and appeals arising from such legislation as the Income Tax Act and the Excise Tax Act.

• The majority of the appeals heard by the TCC relate to income tax, goods and services tax, and employment insurance.

• The TCC is composed of a Chief Justice and an Associate Chief Justice as well as up to 20 other judges.

Tax Court of Canada

• The judges of the TCC may sit and act at any time and at any place in Canada for the transaction of the business of the Court, this is why we are considered a “traveling court”. Sittings of the Court are held in various cities across Canada such as Goose Bay, Halifax, Chicoutimi, Montréal, Toronto, Grande Prairie, Vancouver and Yellowknife.

• While members of the Department of Justice, the Canada Revenue Agency (CRA) and other Government of Canada departments appear before the Court as parties, the Tax Court of Canada is independent and separate from these departments and CRA and is a neutral adjudicator of the appeals before it.

Tax Court of Canada

TCC Clerkship Program • A judicial clerkship at the TCC allows the student to gain insight into the judicial process or manner in which a judge handles and determines a particular case. Clerking with the TCC is a unique opportunity to work with our judges, to sharpen research, writing, and analytical skills as well as being involved in cases that cover a broad range of income tax and GST issues.

Tax Court of Canada

TCC Clerkship Program • As all clerks work for all judges, they are exposed to many types of cases, different types of work as well as all types of legal questions.

• Although the focus of the TCC is tax law, cases that come before the Court may also involve other areas of law such as corporate and commercial, family, property, constitutional, contracts, trusts and estates law.

• The TCC judges have an open door policy which invites discussion and questions.

Tax Court of Canada

TCC Clerkship Program • The TCC employs 12 clerks for a term period of one (1) year in Ottawa.

• Proficiency in English or French is required. Some positions are designated bilingual.

• The provincial law societies generally recognize articling at the Tax Court of Canada as fulfilling all or part of their articling requirements. However, it is the responsibility of applicants to confirm this with the law society to which they wished to be called.

Tax Court of Canada

TCC Clerkship Program • The majority of the workload consists of:

• preparing legal opinions of fact and law prior to the hearing of a case as well as following the hearing of a case;

• researching specific legal questions; and

• reviewing, editing, and commenting on draft reasons for judgment.

Tax Court of Canada

TCC Clerkship Program • The TCC is very proud of its Law Clerk Seminar Program which consists of approximately 15 presentations given by renowned tax practitioners and other esteemed speakers from across Canada.

• Some recent seminar topics presented included TCC Jurisdiction & Authority, Oral Discovery, Art of Cross-examination, Motions, Shareholder and Asset Purchases, International Taxation and Corporate Reorganizations.

• Law clerks are also assigned to assist judges during their Ottawa sittings and will work exclusively with the sitting judge for that week, preparing for and attending trials, motions and conferences.

Tax Court of Canada

TCC Clerkship Program TCC law clerks are often recruited by the following employers:

• Private law firms

• Accounting firms

• Department of Justice, Tax Litigation section and Legal Services

• Canada Revenue Agency

• Rulings Directorate

• Appeals Branch

• Department of Finance

Tax Court of Canada

TCC Clerkship Program • Application Deadline: Friday, January 23, 2015.

• The Law Clerk Committee, composed of three judges, will review all applications received.

• Pre-selected applicants will be contacted in February 2015 and invited for an interview during the month of March 2015. This interview will be conducted by the members of the Law Clerk Committee. Successful candidates will be contacted by telephone the week following the conclusion of the interviews.

•Successful candidates will commence their clerkship in August 2016.

Tax Court of Canada

TCC Clerkship Program

Inquiries may be directed to:

TCC Clerkship e-mail: clerkships-TCC@cas-satj.gc.ca

Geneviève Salvas, (613) 996-2700Executive Legal Counsel