Judges

Educated at St. Francis Xavier University (B.B.A. 1974) and Dalhousie University (LL.B. 1978). Called to the Bar of Prince Edward Island in 1978. Appointed Queen's Counsel 1991. Associate and Partner, Stewart McKelvey (formerly Stewart McKelvey Stirling Scales, Scales Jenkins McQuaid) (1978-2006). Prior to his appointment, President of the Prince Edward Island Law Society, member of the Prince Edward Island Supreme Court Rules Committee, Director of the Canadian Chamber of Commerce, Governor of the Atlantic Provinces Economic Council, Governor of the Prince Edward Island Junior Achievement, member of Stewart McKelvey Partnership Board, Chairman of Stewart McKelvey. Appointed a Judge of the Tax Court of Canada on November 22, 2006, Associate Chief Justice of the Tax Court of Canada on July 14, 2008 and Chief Justice of the Tax Court of Canada from December 11, 2014 to June 1, 2024, when he elected to become Supernumerary. Founding Director and Secretary General of the International Association of Tax Judges (IATJ), 2010-2011, President of the IATJ, 2011 to date.

Educated at College Marie de France and obtained a Bachelor Degree in Health Sciences (B.H.Sc., 1975), a Bachelor Degree in Law from the University of Montreal (LLL., 1978) and a Master Degree in Tax Law from the University of Sherbrooke, Q.C., (M. Fisc. 1981). Called to the Québec Bar 1981. Associate Lawyer, Stikeman Elliott, Montreal (1982-1983), Counsel, Federal Department of Justice, Montreal (1984-1993). Member of the Rules Committee of the Tax Court of Canada, Member of the Bench and Bar Committee and Member of the Judicial Council of Canada. Appointed Judge of the Tax Court of Canada on June 10, 1993. Appointed Associate Chief Justice of the Tax Court of Canada on February 5, 2015.

Educated at the University of Sherbrooke (B.C.L. 1972), Hague Academy of International Law (graduate studies in International law), and University of Ottawa (MBL). Called to the Quebec Bar in 1974. Prior to his appointment practised tax law, corporate law and commercial law in the private industry (2002-06), with private law firms (1979-2002) and with the Federal Government (1974-79). Appointed Judge of the Tax Court of Canada on October 26, 2006.

Born in Saint John, New Brunswick. Educated at University of New Brunswick (B.B.A. 1979) and Dalhousie University (LL.B. 1981). Received Chartered Accountant designation 1983. Called to the Bar of Ontario 1989. Partner, Bennett Jones LLP (2001-2009), Associate and Partner, Fasken Martineau DuMoulin (1990-2001), Associate, Weir and Foulds (1989-1990). At the time of his appointment, recognized in numerous legal publications as one of Canada's leading commodity tax and international trade lawyers. Author of the book, Non-residents, Cross-Border Transactions and the GST. Prior to his appointment, co-developed and taught the Canadian Institute of Chartered Accountant's annual In-residence GST Courses (1992-2008), editor of the CCH Goods and Services Tax Reporter and monthly CCH GST Monitor (1996-2009), presenter at numerous Canadian and international tax conferences including conferences sponsored by the Canadian Tax Foundation, Tax Executives Institute, Canadian Institute of Chartered Accountants, Canadian Bar Association and American Bar Association. Appointed Judge of the Tax Court of Canada on April 29, 2009.

Educated at University of Ottawa (B.Admin., B.Com., LL.L.). Called to the Bar of Quebec 1983. Immediately prior to her appointment, Assistant Deputy Minister for the Central Agency Portfolio and special counsel for the Department of Finance. Lengthy career with Department of Justice as a litigator, Director of the Tax Litigation Section, Director of the Quebec Regional Office, and Assistant Deputy Attorney General for Tax Law Services Portfolio. Also served as a Deputy Commissioner of the Competition Bureau, first with the Fair Business Practices Branch and then with the Criminal Matters Branch. Prior to her appointment, was a member of the Tax Court of Canada Bench & Bar Committee and an observer at the Tax Court of Canada Rules Committee, governor of the Canadian Tax Foundation and presenter at national and international conferences on tax and competition law. Appointed judge of the Tax Court of Canada on October 28, 2010.

Born in Lynden, Ontario. Educated at McMaster University (B.A. 1982) and University of Ottawa (LLB./J.D. 1985). Called to the Bar of Ontario in 1987. Associate and Partner, Evans, Philp LLP, Hamilton (1987-2011). Served as practice leader, business and property law and Chair of the Management Committee of the firm. Prior to his appointment, Chair of the County & District Law Presidents' Association, member of the Hamilton Law Association, member of the Canadian Association of University Solicitors, director of McMaster University Foundation, served as President of the McMaster University Alumni Association, was a founding Director and Secretary of the Haven of the Homeless Child (Child Haven) and was actively involved with the Hamilton Shelter Health Network. Appointed Judge of the Tax Court of Canada on September 29, 2011.

Born in Montreal, Quebec, and raised in Vancouver, British Columbia. Educated at the Richard Ivey School of Business at the University of Western Ontario (1992) and the University of British Columbia (LL.B. 1996). Called to the bar in British Columbia (1997). Associate (1997-2002) and partner (2003-2012) at Koffman Kalef LLP. At the time of his appointment, substantially all of his practice involved income tax and GST litigation. Prior to his appointment, held various positions with the Tax Law Subsection of the British Columbia Branch of the CBA, including chair (2010 and 2011), and was a presenter at numerous Canadian Tax Foundation events. Appointed judge of the Tax Court of Canada on October 4, 2012.

Educated at the University of Wales (United Kingdom) (LL.B. 1986). Called to the bar of Alberta (1988). Following her call to the bar, joined the Department of Justice Canada in Edmonton, was Deputy Group Head of Tax Law Services for Alberta (1988 -1999), Director of the Tax Law Services for Alberta (2000-2007) and General Counsel with the Tax Law Services for Alberta (2007-2013). Her main areas of practice were tax and civil litigation. Prior to her appointment, was a member of numerous Justice Committees, including the National E-discovery Tax Law Services Working Group, the National Litigation Practice Group, the Prairie Region Law and Litigation Committee and the National Legal Information Advisory Committee. Appointed Judge of the Tax Court of Canada on June 6, 2013.

Completed a Bachelor of Environmental Studies at the University of Waterloo (1981), a Bachelor of Laws at the University of Toronto (1984) and a Master of Laws (Taxation Law) at York University, Osgoode Hall Law School (1997). Was called to the Bar of Ontario (1986) and the the Bar of British Columbia (1992).Practiced with Blaney McMurty (1986 to 1990), with Thorsteinssons (1990 to 2004), with Bennett Jones (2005-2014), except for a brief period with Baker MacKenzie (2012). Was Co-Chair of the Bennett Jones Tax and Estates Group (2010 to 2011). His practice focus was Canadian income tax law, and his expertise in that area has been recognized by several publications, including Best Lawyers in Canada, the Canadian Legal Expert Directory, and The World's Leading Lawyers. Prior to his appointment, was a member of the Canadian Bar Association, the Canadian Tax Foundation, and the International Fiscal Association. He has published numerous articles and has been a frequent conference speaker on issues relating to taxation law. Appointed judge of the Tax Court of Canada on April 10, 2014.

Graduate of the Université de Montréal (LL.B., 1989) and the Université de Sherbrooke (M.Fisc., 1993). Admitted to the Quebec Bar in 1990. On her appointment to the Tax Court of Canada, Justice Lafleur had been practising law with KPMG since 2014. She had previously had a tax law practice with Heenan Blaikie (1996-2014), Sweibel Novek (2014) and Mendelson Rosentzveig Schacter (1991-1996). She was a member of the advisory committee of the Chaire de recherche en fiscalité et en finances publiques at the Université de Sherbrooke from 2006 to February 2015. Justice Lafleur has also been a lecturer at study sessions and conferences on taxation for both the Association de planification fiscale et financière (APFF) and the Canadian Tax Foundation. Appointed to the Tax Court of Canada on February 5, 2015.

Graduate of the École des sciences de la gestion at the Université du Québec à Montréal (B.B.A., 1993) and of the Université de Montréal (LL.B., 1997). Completed a program at the Université de Poitiers in France (Certificat d’initiation au droit français (1997). Admitted to the Quebec Bar in 1999. On his appointment to the Tax Court of Canada, his main area of practice was income tax litigation. From 2002 to 2015, he worked as Justice Canada Counsel in the Tax Law Services Section in Ottawa and Montreal, where he specialized in transfer pricing. While with the Department of Justice, he also held the positions of acting deputy director of Tax Law Services (in Ottawa) and acting chief advisor to the assistant deputy attorney general, Tax Law Services Portfolio (in Ottawa). Appointed to the Tax Court of Canada on February 5, 2015.

Graduate of Dalhousie University (B.Comm 1988, LL.B. 1994). Admitted to the Bar of Nova Scotia (1995) and Prince Edward Island (1998). Chartered Accountant designation in 1991. Associate and Partner, McInnes Cooper (1997-2015), practicing in the in the areas of income and commodity taxation. Recognized by Best Lawyers in Canada and the Canadian Legal Lexpert Directory. Prior to his appointment, member of Chartered Professional Accountants Canada, the Institute of Chartered Accountants of Nova Scotia (now CPA Nova Scotia), the Canadian Bar Association, the Canadian Tax Foundation, the Nova Scotia Barristers’ Society, the Law Society of Prince Edward Island, the Society of Trust and Estate Practitioners (STEP), and the Halifax Estate Planning Council, member of the STEP Canada Tax Technical Committee, and a member of the 2014 and 2015 STEP Canada national conference planning committees. Past vice chair and chair of the tax section of CBA Nova Scotia, past program director and Deputy Chair of the STEP Atlantic Branch. Writer of taxation articles, presenter at tax conferences and lecturer of tax courses for the Institute of Chartered Accountants of Nova Scotia (now CPA Nova Scotia). Appointed to the Tax Court of Canada on June 19, 2015.

Bachelor of Arts at the University of Ottawa (1982)(1st year at Collège universitaire de Saint-Boniface MB); Bachelor of Laws (French Common Law program) University of Ottawa (1985). Admitted to the Ontario Bar in 1988. Practised as a principal of Coderre Smith (1988 to 1991); sole proprietor (1991 to 1997); Perley-Robertson Hill & McDougall LLP (1997 to 2005) as a member of the corporate law practise group. Investment advisor with ScotiaMcLeod and Canaccord Capital (2006 to 2009); Judicial Affairs Advisor in the Office of the Minister of Justice and Attorney General of Canada (2009 to 2014). Law Office of Guy R. Smith (2014 to 2015). Instructor of Corporate and Commercial Law for the Bar Admission Program, Law Society of Upper Canada (1993 to 2003). Appointed Judge of the Tax Court of Canada on June 19, 2015.

B.A.(Hons), Dal’76 (val); J.D., UofT’79. McInnes Cooper partner - tax litigation (2000-16), Tax Group Leader (2004-11). Justice Canada counsel - competition law, civil & tax litigation (1982-99). Member, bars of Nova Scotia, Ontario, Nunavut. Queen's Counsel, 2002. Founding editor & contributor 2004-16, Tax Hyperion, tax newsletter of Carswell Thomson Reuters. Lexpert leading business tax litigator. Listed, Best Lawyers in Canada. Speaker, national & regional tax conferences. Member, Tax Court of Canada Bench & Bar Cttee. Governor, Canadian Tax Foundation, Halifax Grammar School, Dalhousie University. Member, N.S. Bar Council. Chair, Halifax Chamber of Commerce. Appointed to the Tax Court of Canada on October 19, 2016.

Born in Drayton Valley, Alberta, and raised in Edmonton. Bachelor of Science degree in Medical Laboratory Science from the University of Alberta (1988) and Bachelor of Laws degree from the University of Victoria (1992). Called to the bar in Alberta (1993) and British Columbia (1995). Practiced civil litigation and corporate/commercial law in the private sector in Edmonton and Vancouver before joining the Department of Justice Canada at the end of 1996. At the Department of Justice, practiced exclusively in the area of tax litigation from 1996 to 2008. Senior Counsel and Regional Manager of the Tax Law Services Section in the Department’s British Columbia Regional Office from 2008 to 2015. Served on several national departmental tax committees in the areas of good practices, judicial review, and employment insurance. General Counsel and Regional Director of the Business & Regulatory Law Section in the Department’s British Columbia Regional Office from 2015 to the time of her appointment. Appointed to the Tax Court of Canada on June 6, 2018.

Graduate of St. Francis Xavier University (B.B.A. 1989) and the University of New Brunswick (LL.B. 1994). Called to the Bar of Ontario in 1996. From 1996 to 2002, ran a busy general practice in Ottawa, both on his own and with a small firm, focusing in the areas of civil and criminal litigation, family law, and wills and estates. In 2002, began working with the Tax Law Services division of the Department of Justice Canada in Ottawa. As General Counsel since 2009, he was lead counsel in complex trial and appellate litigation relating to tax matters before the Tax Court of Canada, the Federal Court of Canada, the Federal Court of Appeal, and the Ontario Superior Court of Justice. Appointed a Judge of the Tax Court of Canada on June 21, 2018.

Graduate of the University of Manitoba (B.Ed. 1980, B.A. 1986) and of the University of Ottawa (LL.B. summa cum laude and M.B.A., 1991). Clerked for judges of the Tax Court of Canada in 1991 and then began her career as a professor and later as Vice-Dean of the French Common Law Program at the University of Ottawa’s Faculty of Law. She taught tax law and corporate law there for more than 26 years and received awards for her excellence in teaching. Worked as legal counsel with the Tax Litigation Section of the Department of Justice Canada (2001-2003). For over a decade, she was also a part-time member of the Health Professions Appeal and Review Board and the Health Services Appeal and Review Board, two Ontario-based administrative tribunals. She has volunteered with Pro Bono Students Canada and the Community Volunteer Income Tax Program. Justice St-Hilaire also served as treasurer of the board of directors of the Canadian Journal of Women and the Law, trustee of the Research and Education Charitable Trust of the National Association of Women and the Law, and member of the board of directors of the Association of French Speaking Jurists of Ontario. Appointed to the Tax Court of Canada on December 6, 2018. Appointed Chief Justice of the Tax Court of Canada on June 17, 2024

Educated at York University (B.A. with distinction 1984) and the University of Toronto (LL.B. 1987). Called to the Bar of Ontario (1989). Sole practitioner immediately prior to his appointment. Practiced tax litigation with Blake, Cassels & Graydon LLP (1989-1991), Department of Justice Canada (1991-2004), Blake, Cassels & Graydon LLP (2004-2009) and Dentons Canada LLP (2009-2014). Established the Tax Litigation Skills Certificate Program at The Advocates’ Society (2001-2005). Member of the Editorial Board of Tax Litigation (2004-2013) and frequent presenter at conferences of the Canadian Tax Foundation, Canadian Bar Association and The Advocates’ Society. Developed the Tax Advocacy Program with Pro Bono Students Canada and Dentons Canada LLP to prepare law students to represent low-income taxpayers before the Tax Court of Canada (2011). Member of the Tax Court of Canada Bench and Bar Committee (2007-2013) and the Judicial Advisory Committee for the Tax Court of Canada (2008-2013). Appointed to the Tax Court of Canada on April 15, 2019.

The Honourable Louis Joseph Lucien Cardin, P.C., Q.C., B.A., LL.B., was born on March 1, 1919, at Providence, Rhode Island. He was the son of Octave Cardin and Eldora Pagé. He studied at Loyola College in Montréal and at the University of Montréal. Judge Cardin served in the 2nd World War in the Royal Canadian Navy from 1941 to 1945. He was discharged with the rank of Lieutenant Commander. He was called to the Bar of Quebec in June 1950 and was first elected to the House of Commons in a by-election on October 6, 1952. He was the Minister of Justice and Attorney General from 1965 to 1968. He was appointed Assistant Chairman of the Tax Review Board in April 1972 and Chairman of the Tax Review Board in 1975. He was appointed Chief Judge of the Tax Court of Canada on July 18, 1983. The Honourable Judge Cardin passed away in 1988.

The Honourable Donald Henry Christie, Q.C., LL.B, was born on October 23, 1926, in Meyronne, Saskatchewan. He studied at the University of British Columbia and was called to the Bar of British Columbia in 1951. He practised law in Vancouver and Langley from 1951 to 1953. He joined the Department of Justice in September 1953 and became Chief of the Legal Division at the Department of Citizenship and Immigration in 1956. He was appointed Director of the Criminal Law Section at the Department of Justice in 1960, Assistant Deputy Attorney General in 1967 and Associate Deputy Minister of Justice in 1973. He was appointed Assistant Chairman at the Tax Review Board in June 1983 and Associate Chief Judge at the Tax Court of Canada from July to October 1983 and from December 1984 to December 1998. He was appointed Chief Judge of the Tax Court of Canada from October 1983 to December 1984 and again from January to May 1999. The Honourable Judge Christie passed away in 1999.

The Honourable Jean-Claude Couture, Q.C., B.A., LL.B., B. Comm., was born on January 1, 1924, in Hull, Quebec. He was the son of Dr. Aime Couture and Dame Laurette Chatillon. He studied at the University of Ottawa, Laval University and Université de Paris. Judge Couture was called to the Quebec Bar in 1949. He practiced law at the Department of National Revenue, Taxation, from 1950 to 1963. He was appointed Queen's Counsel in 1965 and was a partner at the law firm of Ogilvy, Renault from 1963 to 1984. He was also Chair of the Canadian Tax Foundation in 1982. He was appointed Chief Judge of the Tax Court of Canada on December 4, 1984, a position he held until his retirement in December 1998. The Honourable Jean-Claude Couture passed away in 2002.

The Honourable Alban Garon, Q.C., B.A., LL.L., D.E.S.D., LL.B (Common Law), was born on March 4, 1930, in St-Lambert (county of Lévis), Quebec. He is the son of Willie Garon and Amérilda Goulet. He studied at Laval University in Quebec City and at the University of Ottawa. Chief Justice Garon was called to the Quebec Bar in 1955 and was named Queen's Counsel in 1968. He was a part-time Professor at the Faculty of Law at the University of Ottawa from 1956 to 1978 and from 1986 to 1992. The Chief Justice practised law with the Federal Department of Justice from 1955 to 1986 and occupied the following positions: Chief, Legal Services, Department of Public Works from 1959 to 1965; Director, Departmental Legal Services from 1965 to 1974; Assistant Deputy Attorney General from 1974 to 1982; and Associate Deputy Minister of Justice from 1982 to 1986. He was appointed Director of the French legislative drafting programme at the University of Ottawa from 1986 to 1988. Chief Justice Garon was appointed Judge of the Tax Court of Canada in September 1988 and Associate Chief Judge in February 1999. He was appointed Chief Judge in February 2000 and, upon the Court becoming a Superior Court in 2003, he became Chief Justice of the Tax Court of Canada until his retirement in November 2004. The Honourable Alban Garon passed away in 2007.

The Honourable Donald George Hugh Bowman , B.A., LL.B. was born on July 14, 1933, in Guelph, Ontario. He is the son of Charles Howard Bowman and Grace Louise Dawson. He studied at Guelph Collegiate, Victoria University, the Ontario College of Education and at the Faculty of Law at the University of Toronto. He was a teacher at the Märkisches Gymnasium, Iserlohn, Nordrhein/Westfalen, Federal Republic of Germany and at the Fergus District High School and Delta Secondary School in Hamilton. Chief Justice Bowman was called to the Bar of Ontario in 1962. He joined the Federal Department of Justice, Tax Litigation Section in 1962 and was appointed Director in 1968. He co-founded the law firm of Stikeman, Elliott, Robarts & Bowman in 1971 and was a partner until his appointment to the Tax Court of Canada. He was appointed Queen's Counsel in 1974 and has been a member of the New York Bar since 1982. He was appointed Judge of the Tax Court of Canada in 1991 and Associate Chief Judge in February 2000 and, upon the Court becoming a Superior Court in 2003, he became Associate Chief Justice. He was appointed Chief Justice in February 2005, a position he held until his retirement in July 2008.

Educated at Sir George Williams University (now Concordia University) (B.A.1962) and University of Montréal (LL.B. with Distinction 1965). Called to the Bar of Quebec in 1966 and the Bar of Ontario in 1973. Prior to his appointment, practised in Ottawa with Soloway, Wright, Houston & Associates (1973-83) and the Tax Litigation Section of the Department of Justice (1968-73). He continues to guest lecture on various aspects of Canadian tax law in law schools and universities across the country. He was appointed Judge of the Tax Court of Canada on July 18, 1983, appointed Associate Chief Justice of the Tax Court of Canada on September 14, 2006 and appointed Chief Justice of the Tax Court of Canada on July 14, 2008. On December 11, 2014, he became a supernumerary judge until his retirement on December 7, 2015.

Graduate of the Université de Sherbrooke (LL.B. 1989 and M. Fisc. 1991)). Admitted to the Quebec Bar in 1989. Before his appointment, he practised tax and corporate law. Practised large and medium-sized corporate tax law at law firms (Byers Casgrain, now Dentons Canada LLP (1989 2004) / Blake, Cassels & Graydon LLP (2004 2020)) and at an accounting firm (MNP LLP (2021 2022)). Lecturer and editor on federal, provincial and municipal corporate taxation and at research forums dealing with tax policy in Canada. Tax law practice recognized in national law journals and directories. Appointed to the Tax Court of Canada on March 25, 2022.

Born in Kingston, Jamaica, and raised in Ottawa, Ontario. Graduate of the University of Western Ontario (BA, 1996) and University of Ottawa Faculty of Law (LLB, 2000). Clerked for the Honourable Douglas Campbell at the Federal Court (2001). Called to the Bar of Ontario in 2002. Practiced in the Tax Law Services Section of the Department of Justice in Ottawa. Area of expertise in registered charity litigation, with numerous appearances in complex appeals and applications before the Federal Court of Appeal and the Ontario Superior Court of Justice. Practice also included assessment and administrative and enforcement matters before the Tax Court of Canada, Federal Court, and Federal Court of Appeal. Member of The Advocates’ Society, contributing to various Women in the Law Symposiums and co-chair of the 2022 Tax Litigation Program. Presenter and organizing committee member for training conferences for the Department of Justice and the Canada Revenue Agency. Served on various Department of Justice committees, including those involving appellate factum reviews and moots. Appointed to the Tax Court of Canada on March 28, 2022.

Born in Marieville, Montérégie, Quebec. Graduate of the University of Ottawa (LL.L. 1992). Admitted to the Quebec Bar in 1993. Had a long career at the Department of Justice Canada, first as a litigator, conducting litigation in areas such as bankruptcy and insolvency, administrative law, Crown liability and tax collection. Her experience in tax law led her to handle complex Indigenous tax cases and to a broader practice in Indigenous law. Then held various management positions with a significant law management component, including the position of Associate Assistant Deputy Minister in the Tax Law Services Portfolio and Deputy Assistant Deputy Attorney General of the department’s National Litigation Sector. Appointed Assistant Deputy Minister of the Tax Law Services Portfolio in March 2022. Lectured throughout her career as part of the Quebec Bar’s training activities, in addition to mentoring students at the University of Ottawa’s Faculty of Civil Law who were participating in the Pierre-Basil Mignault Moot Court Competition. Appointed Judge to the Tax Court of Canada on October 20, 2022. Appointed Associate Chief Justice of the Tax Court of Canada on December 14, 2023.

Educated at the University of Toronto (B.A.Sc. (Mech. Eng.) 1987), and the University of Windsor (LL.B. 1993). Obtained P. Eng. designation in 1989 (PEO, since retired). Admitted to the Bar of Ontario (1995). Associate and Partner, McCarthy Tétrault LLP (1995 to 2021). Counsel, CRA Legal Services Unit, Tax Law Services Portfolio, Department of Justice (2022 to 2023). Prior to his legal career, was a manufacturing engineer for Honeywell Ltd. in Toronto, Ontario. As a lawyer, practised exclusively in the area of tax law, including tax litigation, and taught as a sessional instructor for the Advanced Tax course at the University of Windsor, Faculty of Law. Appointed to the Tax Court of Canada on May 31, 2023.

Born in Edmonton, Alberta. Educated at Queen’s University (B.A. 1988), University of Alberta (LL.B. 1991) and University of British Columbia (LL.M. 1994). Called to the bar in Alberta (1992) and British Columbia (1994). Practiced with Cook Duke Cox (now Miller Thomson LLP)(1994-1997), Fraser Milner Casgrain LLP (now Dentons LLP)(1997-2005) and Bennett Jones LLP (2005-2022). At the time of his appointment, the Director, Tax Planning with Alberta Investment Management Corporation (2022-2023). Throughout his career, he developed an expertise in taxation, including corporate reorganizations, mergers and acquisitions, international taxation, pensions, partnerships, trusts and charities. Writer of taxation articles, presenter at tax conferences and lecturer at the University of Calgary. Prior to his appointment, he was a member of the Canadian Bar Association, Canadian Tax Foundation, STEP and served as a director of 4-H Alberta. Appointed to the Tax Court of Canada on December 1, 2023.

Graduate of Osgoode Hall Law School (LL.B. 1997 and LL.M. (Alternative Dispute Resolution) 2011). Called to the Ontario Bar in 1999 and to the British Columbia Bar in 2014. Partner with PwC Law LLP at the time of his appointment. Previously spent 20 years with the federal government, holding positions with the Canada Revenue Agency, the Department of Justice and the Department of Finance where he was Director General of the Tax Legislation Division. Also practised tax law with British Columbia’s Ministry of Justice and the firm of Fraser Milner Casgrain LLP. Taught income tax at the University of Ottawa Law School and has authored books on income tax and tax research. Appointed to the Tax Court of Canada on December 1, 2023.

Born in Montreal and raised in Ottawa. Graduate of Carleton University (BA Hons. philosophy/history 1992), Osgoode Hall Law School, York University (JD 1996). Called to the Bar of Ontario in 1998. Worked as a GST Rulings Officer for the Canada Revenue Agency (1998-1999). Joined the Tax Law Section of the Department of Justice (DOJ) becoming a General Counsel in 2019. Practiced with DOJ before the Tax Court, Federal Court, Federal Court of Appeal and Supreme Court with specialization in the area of GST/HST litigation. He has guest lectured at Humber College (2013-2017) where he contributed an article on tax litigation to their paralegal journal, lectured in taxation law at Lincoln Alexander Law School of Toronto Metropolitan University (2022-2023) and coached their Bowman Moot team, served as a tax tutor for the Law Society of Ontario’s tutoring program. Founding member and past director of Association of Justice Counsel. Appointed to the Tax Court of Canada, May 9, 2024.

Raised in Arva, Ontario. Educated at Huron College at the University of Western Ontario (B.A. 1995) and the University of Victoria (LL.B. 1998). Clerked at the Court of Appeal for Ontario. Called to the Bar in Ontario (2000) and Alberta (2000). Practised in Calgary, Alberta as an associate and partner at Bennett Jones LLP in Calgary (2000 – 2014), partner at Deloitte Tax Law LLP (2014 – 2017), and partner at Borden Ladner Gervais (2017 – 2024). At the time of her appointment, her practice was focused exclusively on tax disputes and tax litigation and she was the National Leader of the Tax Disputes group at Borden Ladner Gervais LLP, a Governor of the Canadian Tax Foundation, the Chair of the Canadian Bar Association Tax Court Bench and Bar Committee, and a leader of mental wellness in the legal profession initiatives. Appointed judge of the Tax Court of Canada on October 25, 2024.

Born and raised in Winkler, Manitoba. Graduate of the University of Manitoba (BA 1995 and LLB 1998). Called to the Bars of Manitoba (1999), Ontario (2006) and British Columbia (2009). After completing his articles with the Department of Justice Canada in 1999, commenced a long career with the Department of Justice in the area of tax litigation, initially in Winnipeg and later in Toronto, Ottawa and Vancouver. At the time of his appointment, he was a Senior General Counsel with the Tax Law Services Section of the British Columbia Regional Office. Appointed to the Tax Court of Canada on October 30, 2024.

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Graduate of the Université Laval (BAA 1993) and of the University of Ottawa (LL.L. 1996 and LL.B. 1997). Admitted to the Quebec Bar in 1998. At the time of her appointment, was the Executive Director and General Counsel of the Tax Court of Canada. From 1998 to 2002, practised in civil litigation with the law firm Noël & Associés in Gatineau. In 2002, joined the Tax Law Directorate at the Department of Justice Canada in Ottawa, where she conducted litigation in tax collection, civil and Crown liability, insolvency and administrative law. Argued cases in both official languages before several trial and appeal courts. Active member of numerous Justice Canada legal committees and presenter at Justice Canada and Canada Revenue Agency training conferences. Throughout her career, has been actively involved in mentoring law students and lawyers in the legal community. Appointed Associate Judge of the Tax Court of Canada on April 30, 2024.

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