Most tax practitioners will have heard that a 25-year veteran of the Tax Court was appointed as its new Chief Justice earlier this month. Gerald Rip takes over from Donald Bowman, who turned 75 this month. The Prime Minister also appointed Eugene Rossiter as the new Associate Chief Justice. Justice Rossiter is a relative newcomer to the Court: he was only appointed in 2006. Perhaps he is being groomed for the Chief’s chair.
Joe Monaco and I had the privilege of sitting with Justice Rossiter at the retirement dinner for Donald Bowman that was held in Toronto in June. Justice Rossiter was not a tax specialist before his appointment, which could be a very good thing if he is made the Chief Justice. Every institution needs to be shaken up every now and then by an “outsider” (even if that institution is the Tax Court, which appears to be a very well-run court by and large).
