Gerald J. Rip is a former judge and Chief Justice of the Tax Court of Canada.
[6] Rip was called to the Bar of Quebec in 1966, and was named Special Assistant to the Minister of Justice Pierre Elliott Trudeau the following year.
[1][2] In 1973, Rip was admitted to the Law Society of Upper Canada, and joined Soloway, Wright, Houston & Associates in Ottawa, where he remained until his July 1983 appointment to the Tax Court.
[8] In his 2009 judgment in the suit Leola Purdy, Sons Ltd. v The Queen, he quoted Ralph Waldo Emerson in suggesting that "A foolish consistency is the hobgoblin of little minds".
[9] In a 2015 decision involving a tax shelter claim he expressed shock at the Crown's sworn filings in the proceeding, compared them to 1950's McCarthyism and awarded solicitor client costs to the taxpayer.