(b) bind property in the same manner as similar writs or process issued by the provincial superior courts, and the rights of purchasers under the writs or process are the same as those of purchasers under those similar writs or process.

(3) Subsection 56(4) of the Act is replaced by the following:

Claim against property seized

(4) Every claim made by a person to property seized under a writ of execution or other process issued out of the Federal Court of Appeal or the Federal Court, or to the proceeds of its sale, shall, unless otherwise provided by the Rules, be heard and disposed of as nearly as may be according to the procedure applicable to like claims to property seized under similar writs or process issued out of the courts of the provinces.

1990, c. 8, s. 19

54. (1) Subsections 57(1) and (2) of the Act are replaced by the following:

Constitutional questions

57. (1) If the constitutional validity, applicability or operability of an Act of Parliament or of the legislature of a province, or of regulations made under such an Act, is in question before the Federal Court of Appeal or the Federal Court or a federal board, commission or other tribunal, other than a service tribunal within the meaning of the National Defence Act, the Act or regulation shall not be judged to be invalid, inapplicable or inoperable unless notice has been served on the Attorney General of Canada and the attorney general of each province in accordance with subsection (2).

Time of notice

(2) The notice must be served at least 10 days before the day on which the constitutional question is to be argued, unless the Federal Court of Appeal or the Federal Court or the federal board, commission or other tribunal, as the case may be, orders otherwise.

1990, c. 8, s. 19

(2) Subsection 57(3) of the English version of the Act is replaced by the following:

Notice of appeal or application for judicial review

(3) The Attorney General of Canada and the attorney general of each province are entitled to notice of any appeal or application for judicial review made in respect of the constitutional question.

1990, c. 8, s. 19

(3) Subsection 57(4) of the Act is replaced by the following:

Right to be heard

(4) The Attorney General of Canada and the attorney general of each province are entitled to adduce evidence and make submissions to the Federal Court of Appeal or the Federal Court or the federal board, commission or other tribunal, as the case may be, in respect of the constitutional question.

1990, c. 8, s. 19

(4) Subsection 57(5) of the English version of the Act is replaced by the following:

Appeal

(5) If the Attorney General of Canada or the attorney general of a province makes submissions, that attorney general is deemed to be a party to the proceedings for the purpose of any appeal in respect of the constitutional question.

1990, c. 8, s. 19

55. Section 57.1 of the Act is replaced by the following:

Fees to be paid to Receiver General

57.1 All fees payable in respect of proceedings in the Federal Court of Appeal or the Federal Court shall be paid to the Receiver General unless they are, in accordance with an arrangement made by the Minister of Justice, to be received and dealt with in the same manner as amounts paid as provincial court fees, in which case they shall be dealt with as so provided.

56. Subsections 58(1) and (2) of the Act are replaced by the following:

Law reports editor

58. (1) The Minister of Justice shall appoint or designate a fit and proper person to be editor of the official reports of the decisions of the Federal Court of Appeal and the Federal Court and may appoint a committee of not more than five persons to advise the editor.

Contents

(2) The editor shall include in the reports only the decisions or the parts of them that, in the editor's opinion, are of sufficient significance or importance to warrant publication in the reports.

57. Section 59 of the Act is replaced by the following:

Police services

59. Any services or assistance in connection with the conduct of the hearings of the Federal Court of Appeal and of the Federal Court, the security of those courts and their premises and of staff of the Courts Administration Service, or in connection with the execution of orders and judgments of those courts, that may, having regard to the circumstances, be found necessary shall be provided, at the request of the Chief Justice of each of those courts, by the Royal Canadian Mounted Police or any other police force that the Governor in Council may designate.

58. The schedule to the Act is replaced by the schedule set out in the schedule to this Act.

R.S., c. T-2

AMENDMENTS TO THE TAX COURT OF CANADA ACT

59. (1) The definitions ``Associate Chief Judge'' and ``Chief Judge'' in section 2 of the English version of the Tax Court of Canada Act are repealed.

(2) The definition ``judge'' in section 2 of the English version of the Act is replaced by the following:

``judge''
« juge »

``judge'' means a judge of the Court and, unless the context otherwise requires, includes the Chief Justice and Associate Chief Justice;

(3) Section 2 of the Act is amended by adding the following in alphabetical order:

``Registry''
« greffe »

``Registry'' means a registry established by the Chief Administrator of the Courts Administration Service pursuant to the Courts Administration Service Act for the purposes of this Act.

(4) Section 2 of the English version of the Act is amended by adding the following in alphabetical order:

``Associate Chief Justice''
« juge en chef adjoint »

``Associate Chief Justice'' means the Associate Chief Justice of the Court;

``Chief Justice''
« juge en chef »

``Chief Justice'' means the Chief Justice of the Court;

60. Section 3 of the Act is replaced by the following:

Tax Court of Canada continued

3. The Tax Court of Canada is continued under the name of the Tax Court of Canada as a superior court of record.

61. (1) Paragraphs 4(1)(a) and (b) of the English version of the Act are replaced by the following:

    (a) a chief justice called the Chief Justice of the Tax Court of Canada;

    (b) an associate chief justice called the Associate Chief Justice of the Tax Court of Canada; and

1996, c. 22, s. 3

(2) Paragraph 4(3)(a) of the Act is replaced by the following:

    (a) is or has been a judge of a superior court in Canada;

(3) Subsection 4(4) of the Act is replaced by the following:

Chief Justice or Associate Chief Justice to be from Quebec

(4) Either the Chief Justice or the Associate Chief Justice shall be a person who is or was a member of the bar of the Province of Quebec.

62. (1) Subsections 5(1) and (2) of the English version of the Act are replaced by the following:

Chief Justice and Associate Chief Justice to have rank and precedence over all judges

5. (1) The Chief Justice, and after the Chief Justice the Associate Chief Justice, has rank and precedence over all the other judges.

Rank and precedence among other judges

(2) The other judges have rank and precedence after the Chief Justice and the Associate Chief Justice and among themselves according to seniority determined by reference to the respective times when they became judges of the Court or members of the Tax Review Board.

R.S., c. 51 (4th Supp.), s. 3

(2) Subsection 5(3) of the Act is replaced by the following:

Incapacity of Chief Justice, etc.

(3) If the office of Chief Justice is vacant, or the Chief Justice is for any reason unable to act, the powers of the Chief Justice shall be exercised and the duties of the Chief Justice shall be performed

    (a) by the Associate Chief Justice;

    (b) in the event of the incapacity of the Associate Chief Justice or if the office of Associate Chief Justice is vacant, by a judge designated by the Chief Justice for that purpose; or

    (c) in the event of the incapacity of the judge referred to in paragraph (b), or if the Chief Justice has not designated a judge under that paragraph, by the senior judge who is in Canada and is able and willing to act and who has not elected to hold office as a supernumerary judge under section 28 of the Judges Act.

63. Subsection 6(2) of the Act is repealed.

64. (1) Subsection 8(1) of the English version of the Act is replaced by the following:

Oath of office

8. (1) Every judge shall, before entering on the duties of their office, take an oath that they will duly and faithfully, and to the best of their skill and knowledge, execute the powers and trusts reposed in them as a judge of the Court.

(2) Subsection 8(2) of the Act is replaced by the following:

How administered

(2) The oath referred to in subsection (1) shall be administered to the Chief Justice before the Governor General, and to the other judges by the Chief Justice or, in the absence or incapacity of the Chief Justice, by any other judge.

1998, c. 19, s. 289

65. (1) Subsection 9(1) of the Act is replaced by the following:

Deputy judges of the Court

9. (1) Subject to subsection (3), any judge or former judge of a superior court in Canada or any judge or former judge of any other court who was appointed under an Act of the legislature of a province may, at the request of the Chief Justice made with the approval of the Governor in Council, act as a judge of the Court and while so acting has all the powers of a judge of the Court and shall be referred to as a deputy judge of the Court.

(2) Subsection 9(4) of the English version of the Act is replaced by the following:

Salary

(4) A person who acts as a judge for a period under subsection (1) shall be paid a salary for the period at the rate fixed by the Judges Act for a judge of the Court, other than the Chief Justice or the Associate Chief Justice, less any amount otherwise payable to the person under that Act in respect of the period, and shall also be paid the travel allowances that a judge is entitled to be paid under that Act.

66. Section 11 of the English version of the Act is replaced by the following:

Additional office of judge

11. For each of the offices of Chief Justice and Associate Chief Justice, there shall be an additional office of judge that the Chief Justice or Associate Chief Justice, respectively, may elect under the Judges Act to hold.

67. Section 13 of the Act is replaced by the following:

Contempt against Court

13. The Court has the power, jurisdiction and authority to deal with and impose punishment for contempt against the Court, whether or not committed in the face of the Court.

R.S., c. 51 (4th Supp.), s. 5

68. Subsection 14(2) of the English version of the Act is replaced by the following:

Arrangements to be made by Chief Justice

(2) Subject to the rules of Court, all arrangements that may be necessary or proper for the transaction of the business of the Court and the assignment from time to time of judges to transact that business shall be made by the Chief Justice.

R.S., c. 51 (4th Supp.), s. 5

69. Section 14.1 of the Act is replaced by the following:

Police force

14.1 Any services or assistance in connection with the conduct of the Court's hearings, the security of the Court and its premises and of staff of the Courts Administration Service that may, having regard to the circumstances, be found necessary shall be provided, at the request of the Chief Justice, by the Royal Canadian Mounted Police or any other police force that the Governor in Council may designate.

R.S., c. 51 (4th Supp.), s. 5

70. Section 16 of the English version of the Act is replaced by the following:

Giving of judgment after judge ceases to hold office

16. If a judge resigns or is appointed to another court or otherwise ceases to hold office, the judge may, at the request of the Chief Justice, at any time within eight weeks after that event, give judgment in any matter previously tried by or heard before the judge as if he or she had continued in office.

R.S., c. 51 (4th Supp.), s. 5

71. Section 17.4 of the Act is replaced by the following:

Judgment shall be mailed

17.4 When the Court has rendered its judgment in a proceeding in respect of which this section applies, a copy of the judgment and any written reasons for it shall be sent to each party to the proceeding.

R.S., c. 51 (4th Supp.), s. 5

72. Sections 17.6 and 17.7 of the Act are replaced by the following:

Appeals to Federal Court of Appeal

17.6 An appeal from a judgment of the Court in a proceeding in respect of which this section applies lies to the Federal Court of Appeal in accordance with section 27 of the Federal Courts Act.

Procedure

17.7 A party wishing to appeal to the Federal Court of Appeal from a judgment of the Court in a proceeding in respect of which this section applies shall give notice of appeal to the Registry of the Federal Court of Appeal and all provisions of the Federal Courts Act and the rules made under that Act governing appeals to the Federal Court of Appeal apply, with any modifications that the circumstances require, in respect of the appeal.

R.S., c. 51 (4th Supp.), s. 5

73. Subsection 18.19(1) of the Act is replaced by the following:

Notice of hearing

18.19 (1) When the date of a hearing has been fixed, a copy of the notice of hearing shall, not later than thirty days before that date, be sent by registered mail to all parties, or served on all parties.

1993, c. 27, s. 220(2)

74. Subsection 18.22(3) of the Act is replaced by the following:

Copy of decision

(3) On the disposition of an appeal referred to in section 18, a copy of the decision and written reasons for the decision, if any, shall be forwarded by registered mail to the Minister of National Revenue and to each party to the appeal.

R.S., c. 51 (4th Supp.), s. 5

75. Sections 18.24 and 18.25 of the Act are replaced by the following:

Final judgment

18.24 An appeal from a judgment of the Court in a proceeding in respect of which this section applies lies to the Federal Court of Appeal in accordance with section 27 of the Federal Courts Act.

Costs

18.25 If the Minister of National Revenue appeals a judgment referred to in section 18.24, the reasonable and proper costs of the taxpayer in respect of the appeal shall be paid by Her Majesty in right of Canada.

1990, c. 45, s. 61

76. The portion of section 18.3008 of the Act before paragraph (a) is replaced by the following:

Costs on further appeal

18.3008 If a judgment on an appeal referred to in section 18.3001 is appealed by the Minister of National Revenue under section 27 of the Federal Courts Act, the reasonable and proper costs of the appeal under that section of the person who brought the appeal referred to in section 18.3001 shall be borne by Her Majesty in right of Canada if that appeal was an appeal for which

77. The Act is amended by adding the following after section 19: