As Canada began the process of rebuilding itself after World War II, it saw its taxes raised; and consequently the number of tax-related complaints and legal actions against the federal government were also raised. In 1946 a law was passed creating the Income Tax Appeal Board of Canada, a tribunal to adjudicate matters of income tax; if the Board didn’t resolve the issue, appeals could then be made to the Exchequer Court of Canada.
The Income Tax Appeal Board wasn’t actually set up until 1948. It became the Tax Appeal Board of Canada in 1957, then the Tax Review Board of Canada in 1970 before it was accorded the full status of a federal court and named the Tax Court of Canada in 1983.
The chairmen of the ITABC, TABC, and TRBC and chief judges of the TCC have been:
Roy Theodore Graham, 1948-51.
Fabio Monet, 1951-58.
Cecil L. Snyder, 1958-69.
K.A. Flanigan, 1969-75.
Hon. Louis-Joseph Lucien Cardin PC, 1975-83.
Donald Henry Christie (1st term), 1983-84.
Jean-Claude Couture, 1984-98.
Donald Henry Christie (2nd term), 1998-2000.
Alban Garon, 2000-04.*
Donald George Hugh Bowman, 2004-08.
Gerald J. Rip, 2008-now.
*On June 30, 2007, Alban Garon and his wife were found murdered in their condo in Ottawa. Their murderer remains at large. If you have any information about this crime, please contact the Ottawa police.