LAW CLERK PROGRAM
- Duties
- Requirements
- Law Society Requirements
- Application Deadline
- Application Information
- Interviews
- Period of Employment
- Pay And Benefits
- Further Information, Visits, etc.
ARTICLING OPPORTUNITIES — 2006-2007
The Tax Court of Canada normally hires 7 law clerks each year to assist the judges of the Court in performing their duties. The number of positions is subject to change based on operational requirements. Law clerks are not assigned to any particular judge but assist all of the Court's 22 judges (plus supernumerary judges) as required.
Clerkships at courts in general allow the student to gain valuable insight into the way the presiding judge handles and determines a particular case. For those interested in tax law, clerking at the Tax Court of Canada is a unique opportunity to work with judges who are tax specialists in an open atmosphere. Discussion and interaction with the judges is encouraged, and they generally have an open door policy with respect to law clerks.
Although the focus is on tax law, cases that come before the Court involve (for instance) corporate and commercial, family, constitutional, trusts and estates law as well.
Duties
The majority of the workload consists in:
- preparing memoranda of fact and law prior to the hearing of a case;
- preparing memoranda following the hearing of a case;
- researching specific legal (tax or other) questions; and
- reviewing, editing, and commenting on draft reasons for judgment.
The majority of files that the law clerks work on are appeals arising under the Income Tax Act and Part IX of the Excise Tax Act (GST).
The Court also hears appeals arising under the Employment Insurance Act, the Canada Pension Plan, the Old Age Security Act, the Petroleum and Gas Revenue Tax Act, the Cultural Property Import and Export Act, Part V.1 of the Customs Act, the Air Travellers Security Charge Act, the Excise Act, 2001, and appeals arising under the War Veterans Allowance Act and the Civilian War-related Benefits Act and referred to in section 33 of the Veterans Review and Appeal Board Act.
Requirements
- Graduation from a recognized Canadian law school or a law degree recognized by a provincial law society;
- Demonstrated interest and proficiency in tax law and commercial transactions;
- Enrollment in and completion at least one additional advanced course in tax law such as international taxation or corporate tax prior to graduation normally in their third year);
- Proficiency in both official languages is an asset but not a requirement; and
- Canadian citizenship to be employed under the Public Service Employment Act.
Please note that any offer of employment is subject to the candidate's receiving his or her law degree before October 1, 2006.
Law Society Requirements
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 in question.
Application Deadline
For the 2006-2007 clerking term, applications must be submitted no later than January 28, 2005 to:
Tax Court of Canada
200 Kent Street
Ottawa, Ontario
K1A 0M1
Attention: J. David Power, Legal Counsel and Administrative Officer
Tel: (613) 947-0322 or 1-800-927-5499
Fax: (613) 943-8449 or (613) 947-9318
clerkships@tcc-cci.gc.ca or
david.power@cas-satj.gc.ca.
It is recognized that transcripts and letters of reference that must be sent directly to the Court may follow. However, the applicant should indicate in the covering letter that these arrangements have been made, and the documents must arrive shortly after the application deadline.
Application Information
Applications should include the following:
- a covering letter
- a curriculum vitae
- copies of all post-secondary marks
- a list of three individuals who will send letters of reference on behalf of the applicant:
- a senior professor from the law faculty;
- a professor who has taught the applicant at least one course in tax law; and
- one other person.
Please note that the letters of reference and transcripts will not be returned to the applicant.
While official transcripts need not be submitted with applications, they may be requested at interviews.
Interviews
A preliminary screening of applications will be done to determine which applicants will be invited for a first interview.
The first interview normally takes place in the city where the applicant is attending law school and is conducted by a judge of the Court who has a sitting nearby. In the event that applicants are required to travel to attend an interview, travel expenses are reimbursed by the Court. The first interview will take place during the months of February and March 2005.
A second interview, for those who are invited, will take place in Ottawa in May 2005. This interview will be with the judges on the Law Clerk Committee. The results are usually communicated by telephone within the following two weeks.
Candidates are required to provide the interview panel with a sample of their writing.
Period of Employment
Law clerks are generally hired on a determinate basis for a period of 12 consecutive months. Starting dates will be between May 1 and September 30, 2006, subject to operational requirements.
Pay And Benefits
Salary: Currently $43,901.
Paid Vacation: 3 weeks (15 working days).
Sick Leave Entitlement: Sick leave entitlement is credited at the rate of 1.25 days per month.
Benefits:
Dental Care Plan
Public Service Health Care Plan
Disability Insurance
Death Benefits
Superannuation Plan
Relocation Expenses: Law Clerks are paid a taxable, fixed non-accountable sum for relocation based on the distance from Ottawa that they are required to move.
Optional Leave Without Pay at the End of Clerkship Terms: Following the completion of their terms, law clerks are permitted to take 12 months' leave without pay. During this period of leave, law clerks may apply for legal or other positions open only to members of the federal Public Service.
Further Information, Visits, etc.
A tour of the premises and communication with a current Law Clerk can be arranged at any time.
For further information, you may contact J. David Power at (613) 947-0322 or 1-800-927-5499 or write to one of the following e-mail addresses: clerkships@tcc-cci.gc.ca or david.power@cas-satj.gc.ca.