Associate Judges (Tax Court of Canada) Regulations: SOR/2023-84

Canada Gazette, Part II, Volume 157, Number 10

Registration
SOR/2023-84 May 1, 2023

TAX COURT OF CANADA ACT

P.C. 2023-373 April 28, 2023

Her Excellency the Governor General in Council, on the recommendation of the Minister of Justice, makes the annexed Associate Judges (Tax Court of Canada) Regulations under subsections 11.1(2)^{footnote a} and (6)^{footnote a} of the Tax Court of Canada Act ^{footnote b}.

Associate Judges (Tax Court of Canada) Regulations

Number of associate judges

1 For the purposes of subsection 11.1(2) of the Tax Court of Canada Act, the number of associate judges that may be appointed under subsection 11.1(1) of that Act is fixed at two.

Workload — supernumerary associate judges

2 For the purposes of subsection 11.1(6) of the Tax Court of Canada Act, the workload of a supernumerary associate judge is fixed at a minimum of 50% of the workload of an associate judge.

Coming into force

3 These Regulations come into force on the day on which they are registered.

N.B. The Regulatory Impact Analysis Statement for these Regulations appears following SOR/2023-83, Associate Judges (Federal Court) Regulations.