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Cathie Brayley, a partner at Clark Wilson LLP in Vancouver, quoted Rossiter as saying that “litigation will ensue” following Ottawa’s proposed changes, and that because of a rise in appeals and shortage of resources, “access is going down, and stress is going up,” for people involved in Tax Court of Canada proceedings.

Rossiter also suggested that a current shortage of judges at the tax court could force it to dial back the frequency of sittings, as well as restrict the number of locations that the court visits, the people in attendance said.

The Tax Court of Canada is different from other courts in that judges travel to various locations around Canada in order to hear appeals from taxpayers. The court currently has 23 judges who visit 59 communities around Canada, according to its website.

“(Rossiter’s) comments were very open and honest, and there was a sense of frustration,” said Peter Weissman, a partner at Cadesky Tax and Associates LLP in Toronto, who also attended the speech.

The Liberal Party shuttered the judicial advisory committee (JAC) of the Tax Court of Canada soon after it entered office in late 2015. The committee is responsible for vetting applicants for tax court judges. A new JAC was not appointed until early November 2017, causing a backlog in new appointments.

Two judges left their positions in 2016, and another is expected to leave in February, according to former chief justice Rip.

Lawyers and tax professionals say Ottawa’s tax changes for Canadian private corporations are likely to cause more companies to dispute CRA decisions.