4. (1) The Tax Court of Canada shall consist of the following judges:

(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

(c) not more than twenty other judges.

(2) The judges of the Court shall be appointed by the Governor in Council by commission under the Great Seal.

(3) Subject to subsection (4), any person may be appointed a judge of the Court who

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

(b) is or has been a barrister or advocate of at least ten years standing at the bar of any province, or

(c) has, for an aggregate of at least ten years,

(i) been a barrister or advocate at the bar of any province, and

(ii) after becoming a barrister or advocate at the bar of any province, exercised powers and performed duties and functions of a judicial nature on a full-time basis in respect of a position held pursuant to a law of Canada or a province.

(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.

R.S., 1985, c. T-2, s. 4; R.S., 1985, c. 51 (4th Supp.), s. 2; 1990, c. 45, s. 56; 1996, c. 22, s. 3; 2002, c. 8, s. 61.