Careers

A fulfilling career awaits you at the Tax Court of Canada

 

Overview section

Overview section banner

The Court requires registry and judicial services in order to function properly. There are many employees working behind the scenes to ensure judges can do their work as effectively as possible. When you work at the Tax Court of Canada, you see first-hand how your work affects Canadians every day.

There are two main branches you could work in: the registry services and the judicial services. In the registry, the positions are mostly support clerks, registry officers and hearings coordinators. The judicial services positions mostly include judicial assistants and law clerks.

Ayesha, Senior Registry Officer - I’ve had the joy of working for Tax Court for over 5 years now, and I’m incredibly happy with the experiences that I’ve had. I love being able to work for the public service in a way that interacts with both the public and the judicial branch. Since starting as a student, I’ve had numerous opportunities to grow and develop myself professionally. I work with a great team that gives me the freedom to explore and implement new ideas. I’ve grown so much since I started here, and I can’t wait to see what lies ahead!

Abeer, Judicial Assistant - Working for the TCC, my initial thoughts were that it was a well oiled machine, it runs smoothly thanks to the large number of staff, clerks, registry officers, hearings coordinators, judicial assistants, management and more. The opportunity to work with a wide variety of members within the judicial system from the judges, to the lawyers, the law clerks, to the assistants is a valuable learning experience, one that provides you with a variety of new skills. There is so much opportunity to work in different capacities and learn something new with managers that will help you achieve your goals.

Chanel, General Support Services Clerk - Working as a General Support Services Clerk at the Tax Court of Canada provides consistent opportunities for personal and professional growth. We are encouraged by management to provide input and share ideas, which has contributed to a positive and inclusive workplace. Our collaborative work environment is my favourite aspect of my job as it promotes a strong team dynamic and allows us to support one another at every level in the Registry. I enjoy my position with CAS and recommend it to anyone seeking new challenges in a career that places high value on the overall well-being and development of their employees.

Andrew, Law Clerk - A clerkship at the Tax Court of Canada is an opportunity to move your career in the direction that you want. Whether that’s in tax litigation, tax planning, a corporate-commercial practice or public sector work, clerking here means you’ll work with and learn under some of the brightest minds in tax law from across the country.

Elizabeth, Law Clerk - A clerkship at the TCC will give you the opportunity to immerse yourself in the practice of tax law while honing your critical thinking, problem solving, and legal writing skills. Nowhere else will you have to opportunity to work directly with judges on emerging critical issues in tax law at the time. The TCC is dedicated to ensuring that the clerkship opportunity provides continuing education in the form of varied work, an annual internal moot, and educational seminars lead by some of the leading minds in the practice. If you are interested in pursuing a career in tax, you should seriously consider a clerkship with the TCC.

Marci, Registry Officer - It’s the people who make for a great work environment, and since I started as a Registry Officer at the Tax Court of Canada a few months ago, everyone I’ve met has been friendly, helpful and professional. When an unfamiliar issue arises, there is always someone around to coach me through solving it. The job itself is always interesting, with a wide variety of documents, procedures, legislation and personalities to navigate every day. We receive appeals from individuals and companies who are disputing Canada Revenue Agency decisions, so we really are a court for all Canadians.

Brittany, Law Clerk - One of the biggest highlights of my clerkship experience has been learning about all the different options for practising tax law in Canada. The lawyers and judges who present at our seminars all have diverse professional backgrounds and areas of expertise. In addition to teaching us about substantive legal matters, the presenters also offer us valuable insight into their areas of practice.

Jobs Open to the General Public section

Jobs Open to the General Public section banner

External recruitment is coordinated centrally by the Public Service Commission. Whether you are a student or an experienced professional, the PSC site will provide you with details on the various employment opportunities and programs in the Public Service. When searching for opportunities at the Court, you must select ‘Courts Administration Service’ as the ‘GC Organization’ on the job search page.

Jobs Open to Public Servants section

Jobs Open to Public Servants section banner

Vacancies advertised on GCintranet are open to public servants and can be viewed only by those currently working in the public service. This site provides a list of all jobs open to public servants in all federal government departments and in some agencies and crown corporations. In most cases, you can submit your application on-line. When searching for opportunities at the Court, you must select ‘Courts Administration Service’ as the ‘GC Organization’ on the job search page.

Law Clerk Program section

Law Clerk Program section banner

A clerkship at the Tax Court of Canada (TCC) is a unique and invaluable experience for lawyers and law students committed to practicing tax law. TCC law clerks work with all the judges of the court and are exposed to a broad variety of subjects. They prepare legal opinions (pre-trial memorandums, post-trial memorandums), research specific legal questions, review and comment on draft reasons for judgment, attend hearings in Ottawa and often get a chance to travel with judges to attend hearings all over the country.

About 20 seminars are organised for the law clerks each year where judges from the Supreme Court of Canada, the Federal Court of Appeal, the Tax Court of Canada and leading lawyers come to present various topics. A non-exhaustive list of these topics includes Pre-Appeal Dispute Stages, Taxation of Owner-Managed Companies 101, Settlement Conferences, Oil and Gas 101, Marshalling and Presenting your Case, Cross Border Financing, Negotiating Tax Treaties, Transfer Pricing Disputes, Life at the Supreme Court of Canada and the road to get there, and many others.

Every year, a job fair is also organised specifically for the TCC law clerks where law firms, the Department of Justice, the Department of Finance and the Canada Revenue Agency come to present their work environment and answer questions. This is a tailored & unique event allowing the law clerks to learn about the different career opportunities surrounding tax law in Canada.

  • Place of Work: Tax Court of Canada, 200 Kent Street, Ottawa, Ontario.
  • Period of Employment: One (1) year, commencing on Monday, August 22, 2022.
  • Salary and Benefits: Salary will be $68, 666 per annum. A fixed amount to assist with relocation from any point in Canada to Ottawa and return is provided. Law clerks are engaged as term employees within the federal Public Service and as such are entitled to the same benefits and conditions of employment as term employees.
  • Law degree from a Canadian university obtained by August 22, 2022. If you went to school outside Canada, please consult the Canadian Information Centre for International Credentials (www.cicic.ca);
  • Good cumulative grade point average in courses pursued towards a law degree;
  • Demonstrated interest in tax law and commercial transactions;
  • Successful completion of at least one course in tax law;
  • Proficiency in English or French is required. Proficiency in the other official language is required for certain positions only;
  • Other qualifications will be assessed. For more details, please review the ‘Statement of Merit Criteria’.

Persons residing in Canada and Canadian citizens residing abroad may apply. Priority will be given to Canadian citizens.

Your application must be submitted by Friday, January 10, 2020, 11h59 pm. Your application must be submitted by email only to clerkships@cas-satj.gc.ca, in the language of your choice and must include the following documents in one single PDF file:

  • covering letter addressed to the “Clerkship program of the TCC”;
  • résumé (specify clearly at the top of your résumé your citizenship, official languages proficiency, email, telephone and address)
  • copies of transcripts from other university studies aside from law. Do not submit duplicate or certified copies by mail;

The Registrar’s office of your law school must provide, by mail or electronically (clerkships@cas-satj.gc.ca), a certified copy of your latest transcript, which includes your fall 2019 grades that are available at the time of mailing. The transcript must be received by Friday, January 17, 2020, 11h59 pm. Do not submit duplicates.

You must obtain three (3) reference letters from:

  1. two professors from the law faculty, including a professor who has taught you at least one course in tax law;
  2. one other person.

Your references must themselves submit their letter by email only (clerkships@cas- satj.gc.ca). Do not submit duplicates by mail. Letters of reference must attest to the candidate’s qualifications regarding reliability, discretion, effective interpersonal skills and judgment. It should be noted that each letter of reference does not have to attest to all the qualifications provided that all the qualifications are addressed in one or more of the letters of reference. The letters must be received by Friday, January 10, 2020, 11h59 pm.

Please note that no documents submitted will be returned.

Please do not submit writing samples or any other unsolicited documents. They will not be considered.

We communicate with candidates by e-mail only. Therefore, you must include in your application a valid e-mail address that is functional at all times and accepts messages from unknown users.

Incomplete or late applications will not be considered.

clerkships@cas-satj.gc.ca
2021 – 2022 TCC Clerkship Program
Tax Court of Canada
200 Kent Street Ottawa, Ontario K1A 0M1

For further inquiries regarding the Tax Court of Canada clerkship or to communicate with a current Law Clerk, please contact:

The Executive Legal Counsel at (613) 996-2700 or the Project Officer by e-mail at clerkships@cas-satj.gc.ca or phone at (613) 996-3451.

Only pre-selected applicants will be contacted in early February 2020 and invited for a written exam and interview during the last two weeks of February 2020. The interview will be conducted by a panel of three judges. You are responsible for making your own travel arrangements. Eligible candidates will be reimbursed for their travel expenses according to the Government of Canada Travel Directive.

Successful candidates (only) will be contacted by telephone the week following the conclusion of all interviews. We thank all applicants for their interest; however, only those candidates selected for an exam and interview will be contacted.

Notes

Certain law societies recognize the service of the law clerks as fulfilling all or part of their articling requirements. Candidates should verify this with the law society of the jurisdiction in which they will seek admission to practice.

A pool of qualified candidates may be established as a result of this selection process. The Public Service of Canada is committed to building a skilled, diverse workforce reflective of Canadian society. As a result, it promotes employment equity and encourages you to indicate voluntarily on your application if you are a woman, an Aboriginal person, a person with a disability or a member of a visible minority group.

The Public Service of Canada is also committed to developing inclusive, barrier-free selection processes and work environments. If contacted in relation to a job opportunity or testing (including interview), you should advise us in a timely fashion of the accommodation measures which must be taken to enable you to be assessed in a fair and equitable manner. Information received relating to accommodation measures will be addressed confidentially.

Frequently Asked Questions

Most Law Clerk work involves the writing of memos on different legal topics. These can be pre-trial memos, post-trial memos or research memos. However, each day presents new and different challenges. Each Law Clerk will be assigned to assist with at least one sitting week in Ottawa, where that Clerk will assist a Judge with every file that is heard that week. Additionally, if a Law Clerk is assigned to a larger file, there may be follow-up requests based upon the original memo that the Law Clerk Drafted. Each day is different depending on what tasks have been assigned to the particular Law Clerk.

Since the TCC is a circuit court, our Judges do travel quite frequently. Occasionally there are large or particularly complex files where Judges will require the assistance of one or more Law Clerks at trial. In these instances, Law Clerks who have expressed interest in traveling will be assigned to these files. The frequency of these large and complex files varies from year to year so it is not possible to predict how frequently Law Clerks will have the opportunity to travel.

The TCC gets a significant number of files every year. As a result, there will be times when the Law Clerks are quite busy. However, the workload is generally quite fair. Most deadlines are provided weeks in advance, and Law Clerks that are diligent are easily able to complete tasks in a timely manner and within regular working hours.

The Law Clerks at the TCC are treated as a pool. Therefore, most Law Clerks will get the opportunity to work with most of the TCC Judges over the course of the Clerkship.

Law Clerks work quite closely with the Judges of the TCC. The files that a Law Clerk works on are cases that a Judge will hear, or has already heard. When a Law Clerk is assigned to a file, they often work on that file until it is completed. Generally, when a Law Clerk completes a memo, the Judge for that case will want to have a discussion with that Clerk about their findings. Additionally, there may be follow up tasks that the Judge requires.

Law Clerks cannot ask Judges for additional files because they are a pool, and the supervisor wants to ensure that the work is spread out equally. However, if you do wish for more work, you can always ask your supervisor for more work and it will be assigned.

Law Clerks are expected to work out of the Ottawa office at all times. They may be permitted to work out of one of the regional offices during holidays, or while they are looking for Post-Clerkship employment. However, these trips do have to be approved by the Legal Counsel and limited space is available at these offices.

Some provinces do accept a clerkship as an article. It is each law clerk’s responsibility to make inquiries with the provincial law society they are seeking to join.

No, since this is not a condition of employment. However, many Provincial Law Societies do not require that a Lawyer have active status while engaged in a Clerkship. As a result, these fees are often quite low. However, since there are differences in the Provincial Law Societies, it is important to consult with them to determine whether or not this is the case.

In addition to working closely with the Judges and being able to learn from them, there are also regular seminars taught by esteemed members of the legal community from across the country (about 20 seminars during the course of the clerkship). These seminars are on various tax topics and are quite informative.

The Court organizes a Job Fair every year where perspective employers come present specifically to the TCC Law Clerks. Traditional law firms, global professional services firms, tax boutiques, the Department of Justice, the Canada Revenue Agency and the Department of Finance all usually take part in this event.