Tax Court of Canada Act (R.S.C., 1985, c. T-2)

Marginal note:Sittings throughout Canada

24 The Court may sit at such times and at such places throughout Canada as it considers necessary or desirable for the proper conduct of its business.

Transitional

Marginal note:Eligibility for supernumerary status and annuities

• 25 (1) For the purposes of sections 28 and 42 of the Judges Act, a judge shall be deemed to have held judicial office during any period of time during which the judge held office as a member of the Tax Review Board.

• Marginal note:Idem for Associate Chief Judge

  (2) For the purposes of an election under section 31 and of section 42 of the Judges Act, the Associate Chief Judge shall be deemed to have held office as such during any period of time during which the Associate Chief Judge held office as Assistant Chairman of the Tax Review Board or as Chief Judge of the Court.