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Tax Court of Canada Act

Version of section 22 from 2003-07-02 to 2022-06-22:


Marginal note:Rules committee

  •  (1) The rules committee shall be composed of

    • (a) the Chief Justice;

    • (b) the Associate Chief Justice;

    • (c) three judges of the Court that are designated from time to time by the Chief Justice;

    • (c.1) the Chief Administrator of the Courts Administration Service;

    • (d) one representative designated from time to time by the Attorney General of Canada; and

    • (e) two barristers, advocates, attorneys or solicitors designated from time to time by the Attorney General of Canada.

  • Marginal note:President

    (2) The Chief Justice or, in the Chief Justice’s absence, the Associate Chief Justice shall preside over the rules committee.

  • Marginal note:Rules procedure

    (3) Where the rules committee proposes to amend, vary or revoke any rule made under section 20 or continued under section 21, or continued under section 28, 29 or 30 of An Act to amend the Tax Court of Canada Act and other Acts in consequence thereof, chapter 51 of the 4th Supplement to the Revised Statutes of Canada, the rules committee

    • (a) shall give notice of the proposed rule by publishing it in the Canada Gazette and shall, in the notice, invite any interested person to make representations in writing with respect thereto within sixty days after the date of the publication; and

    • (b) may, after the expiration of the sixty days referred to in paragraph (a) and subject to the approval of the Governor in Council, implement the proposed rule either as originally published or as revised in such manner as the rules committee deems advisable having regard to any representations made to the rules committee.

  • Marginal note:Expenses

    (4) Each person referred to in paragraph (1)(e) is entitled to be paid, from the budget of the Court, travel and living expenses incurred in carrying out duties as a member of the rules committee while absent from the person’s ordinary place of residence, but those expenses shall not exceed the maximum limits authorized by Treasury Board directive for employees of the Government of Canada.

  • R.S., 1985, c. T-2, s. 22
  • R.S., 1985, c. 1 (4th Supp.), s. 44(E), c. 51 (4th Supp.), s. 7
  • 2002, c. 8, s. 79

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