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LAW CLERK PROGRAM

ARTICLING OPPORTUNITIES — 2008-2009

The Tax Court of Canada hires up to 10 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 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 there is generally 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 of an introductory course in tax law and at least one additional advanced course in tax law such as international taxation or corporate tax prior to graduation;
  • Proficiency in English or French is required. Some positions will be designated bilingual (CBB); and
  • Preference will be given to Canadian citizens.

Please note that any offer of employment is subject to the candidate's receiving his or her law degree before October 1, 2008.

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 2008-2009 clerking term, applications must be submitted no later than Friday January 26, 2007. Applications must be mailed to:

Tax Court of Canada
200 Kent Street
Ottawa, Ontario
K1A 0M1
Attention: Counsel and Executive Officer to the Chief Justice

Tel: (613) 992-0901 or 1-800-927-5499
Fax: (613) 947-9318
clerkships-TCC@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:
    1. a senior professor from the law faculty;
    2. a professor who has taught the applicant at least one course in tax law; and
    3. 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 may be authorized in accordance with Treasury Board guidelines. The first interview will take place during the months of February and March 2007.

A second interview, for those who are invited, will take place in Ottawa in May 2007. 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, 2008, subject to operational requirements.

PAY AND BENEFITS

Salary: Currently $48 222.

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.

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 the Courts Administration Service at (613) 992-0901 or 1-800-927-5499 or write to: clerkships-TCC@cas-satj.gc.ca.

 

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