Rules Amending Certain Rules Made Under the Tax Court of Canada Act: SOR/2023-151
Canada Gazette, Part II, Volume 157, Number 14
Registration
SOR/2023-151 June 23, 2023
TAX COURT OF CANADA ACT
P.C. 2023-655 June 23, 2023
Whereas, under subsection 22(3)footnote a of the Tax Court of Canada Act footnote b, the rules committee of the Tax Court of Canada published the proposed Rules Amending Certain Rules Made Under the Tax Court of Canada Act, in the annexed form, in the Canada Gazette, Part I, on March 18, 2023 and interested persons were invited to make representations to the rules committee with respect to the proposed Rules;
Therefore, the rules committee of the Tax Court of Canada, subject to the approval of the Governor in Council, makes, effective on the date of publication in the Canada Gazette, the annexed Rules Amending Certain Rules Made Under the Tax Court of Canada Act under paragraph 20(1.1)(m)footnote c of the Tax Court of Canada Act footnote b.
Ottawa, May 19, 2023
Eugene P. Rossiter
President of the Rules Committee
Her Excellency the Governor General in Council, on the recommendation of the Minister of Justice, under paragraph 20(1.1)(m)footnote c of the Tax Court of Canada Act footnote b, approves the annexed Rules Amending Certain Rules Made Under the Tax Court of Canada Act.
Rules Amending Certain Rules Made Under the Tax Court of Canada Act
Tax Court of Canada Rules (General Procedure)
1 The Tax Court of Canada Rules (General Procedure) footnote 1 are amended by adding the following after section 6:
Associate Judges
6.1 (1) An associate judge of the Court has all the powers of a judge of the Court under these Rules.
(2) Any associate judge may sit and act at any time and at any place in Canada for the transaction of the business of the Court, and, where the associate judge so sits or acts, that associate judge constitutes the Court.
Tax Court of Canada Rules (Informal Procedure)
2 The Tax Court of Canada Rules (Informal Procedure) footnote 2 are amended by adding the following after section 3:
Associate Judges
3.1 (1) An associate judge of the Court has all the powers of a judge of the Court under these Rules.
(2) Any associate judge may sit and act at any time and at any place in Canada for the transaction of the business of the Court, and, where the associate judge so sits or acts, that associate judge constitutes the Court.
Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan
3 The Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan footnote 3 are amended by adding the following after section 4:
Associate Judges
4.1 (1) An associate judge of the Court has all the powers of a judge of the Court under these Rules.
(2) Any associate judge may sit and act at any time and at any place in Canada for the transaction of the business of the Court, and, where the associate judge so sits or acts, that associate judge constitutes the Court.
Tax Court of Canada Rules of Procedure respecting the Employment Insurance Act
4 The Tax Court of Canada Rules of Procedure respecting the Employment Insurance Act footnote 4 are amended by adding the following after section 4:
Associate Judges
4.1 (1) An associate judge of the Court has all the powers of a judge of the Court under these Rules.
(2) Any associate judge may sit and act at any time and at any place in Canada for the transaction of the business of the Court, and, where the associate judge so sits or acts, that associate judge constitutes the Court.
Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure)
5 The Tax Court of Canada Rules Respecting the Excise Tax Act (Informal Procedure) footnote 5 are amended by adding the following after section 3:
Associate Judges
3.1 (1) An associate judge of the Court has all the powers of a judge of the Court under these Rules.
(2) Any associate judge may sit and act at any time and at any place in Canada for the transaction of the business of the Court, and, where the associate judge so sits or acts, that associate judge constitutes the Court.
Tax Court of Canada Rules of Procedure Respecting the Customs Act (Informal Procedure)
6 The Tax Court of Canada Rules of Procedure Respecting the Customs Act (Informal Procedure) footnote 6 are amended by adding the following after section 3:
Associate Judges
3.1 (1) An associate judge of the Court has all the powers of a judge of the Court under these Rules.
(2) Any associate judge may sit and act at any time and at any place in Canada for the transaction of the business of the Court, and, where the associate judge so sits or acts, that associate judge constitutes the Court.
Tax Court of Canada Rules of Procedure respecting the Excise Act, 2001 (Informal Procedure)
7 The Tax Court of Canada Rules of Procedure respecting the Excise Act, 2001 (Informal Procedure) footnote 7 are amended by adding the following after section 3:
Associate Judges
3.1 (1) An associate judge of the Court has all the powers of a judge of the Court under these Rules.
(2) Any associate judge may sit and act at any time and at any place in Canada for the transaction of the business of the Court, and, where the associate judge so sits or acts, that associate judge constitutes the Court.
REGULATORY IMPACT ANALYSIS STATEMENT
(This statement is not part of the Rules.)
Issues
The Government of Canada created the new judicial office of associate judge for the Tax Court of Canada through the Budget Implementation Act, 2022, No. 1. New subsection 11.1(4) of the Tax Court of Canada Act (the “Act”) states that the powers, duties and functions of associate judges shall be determined by the rules of the Court. There are no current rules of the Court governing associate judges.
Background
The Rules Committee of the Tax Court of Canada is a statutory committee governed by sections 20 and 22 of the Tax Court of Canada Act to make, amend, or revoke rules, subject to the approval of the Governor in Council. The Rules Committee is comprised of the Chief Justice of the Tax Court of Canada, the Associate Chief Justice, three Tax Court judges, the Chief Administrator of the Courts Administration Service, two members of the private bar, and a representative of the Attorney General of Canada. In the future, a Tax Court of Canada associate judge will also serve on the Rules Committee.
The new judicial office of associate judge for the Tax Court of Canada was created through the Budget Implementation Act, 2022, No. 1, which received royal assent on June 23, 2022. It provided that the rules governing associate judges’ powers shall be determined by the rules of the Court, which are in turn determined by the Rules Committee. On November 7, 2022, the Rules Committee approved the adoption of new rules governing associate judges’ powers, duties and functions.
Objective
The amendments create the rules stipulating associate judges’ powers, duties and functions, thereby allowing associate judges to preside over Court matters and conduct Court business.
Description
The amendments provide associate judges with all of the powers of a judge that exist under each of the Tax Court of Canada’s rules. These rules govern much of the Court’s procedure and allow judges to carry out the duties necessary to manage and decide appeals before the Court. The proposal therefore provides associate judges with all powers necessary for their role.
The amendments further state that an associate judge represents the Court, which allows an associate judge to carry out judicial duties under the Court’s authority. The same provision currently exists for judges of the Court.
Regulatory development
Consultation
The Court consulted with its current judges to solicit feedback on the powers, duties and functions that associate judges should have. The Court’s Rules Committee then considered the proposed rules in draft form and approved the proposed amendments. Under section 20 of the Act, the Rules Committee has the power to make all rules regulating the pleadings, practice and procedure in the Court, subject to the Governor in Council’s approval. Given that subsection 11.1(4) of the Act states that associate judges’ powers, duties and functions shall be determined by the rules of the Court, it fell to the Rules Committee to consider and approve these proposed amendments to the rules.
The proposed amendments were prepublished in the Canada Gazette, Part I, on March 18, 2023. No comments were received following their publication.
Modern treaty obligations and Indigenous engagement and consultation
The amendments will have no impact on modern treaty obligations.
Instrument choice
Given that subsection 11.1(4) of the Act states that associate judges’ powers, duties and functions shall be determined by the Court’s rules, amendments to these rules are the appropriate method of providing associate judges with the powers, duties and functions necessary for their role.
Regulatory analysis
Benefits and costs
The proposal would allow associate judges to have the powers and jurisdiction necessary for associate judges to fulfill a judicial role on the Court. There are no incremental costs expected from this proposal as most of the implementation was done through the Budget Implementation Act, 2022, No. 1, and all other activities associated with associate judges’ duties and functions are conducted as part of the Court staff’s normal duties.
Small business lens
Analysis under the small business lens concluded that the proposal would not impact Canadian small businesses.
One-for-one rule
The Tax Court of Canada Rules’ requirements do not meet the definition of administrative burden as defined by the Red Tape Reduction Act and, therefore, the one-for-one rule does not apply.
Regulatory cooperation and alignment
The proposal is not related to a work plan or commitment under a formal regulatory cooperation forum.
Strategic environmental assessment
In accordance with the Cabinet Directive on the Environmental Assessment of Policy, Plan and Program Proposals, a preliminary scan concluded that a strategic environmental assessment is not required.
Gender-based analysis plus
No gender-based analysis plus (GBA+) impacts have been identified for this proposal.
Implementation, compliance and enforcement, and service standards
Implementation
The amendments come into force upon publication in the Canada Gazette, Part II.
Contact
Sophie Matte
Executive Director and General Counsel
Tax Court of Canada
Telephone: 613‑995‑4789
Email: sophie.matte@cas-satj.gc.ca