Marginal note:Apportionment of annuities among surviving children
48. (1) Where, in computing the annuities to be paid under subsection 47(3) to the children of a judge referred to in that subsection, it is determined that there are more than four children of the judge to whom an annuity shall be granted, the total amount of the annuities granted shall be apportioned among the children in such shares as the Minister of Justice deems just and proper under the circumstances.
Marginal note:Children’s annuities, to whom paid
(2) Where a child of a judge is granted an annuity under this Act, payment thereof shall, if the child is less than eighteen years of age, be made to the person having the custody and control of the child or, where there is no person having the custody and control of the child, to such person as the Minister of Justice may direct and, for the purposes of this subsection, the survivor of the judge, except where the child is living apart from the survivor, shall be presumed, in the absence of evidence to the contrary, to be the person having the custody and control of the child.
- R.S., 1985, c. J-1, s. 48;
- 2000, c. 12, s. 166.
Regulations concerning Inheritance Taxes
Marginal note:Payment of certain taxes out of C.R.F.
49. The Governor in Council may make regulations providing for the payment out of the Consolidated Revenue Fund, on the grant of an annuity under this Act to the survivor or children of a judge or a retired judge, of the whole or any part of such portion of any estate, legacy, succession or inheritance duties or taxes that are payable by the survivor or children with respect to the annuity, as is determined in accordance with the regulations to be attributable to that annuity, and prescribing the amount by which and the manner in which any such annuity in any such case shall be reduced.
- R.S., 1985, c. J-1, s. 49;
- 2000, c. 12, s. 169.
Judges' Contributions toward Annuities
Marginal note:Judges appointed before February 17, 1975
50. (1) Every judge appointed before February 17, 1975 to hold office as a judge of a superior or county court shall, by reservation from the judge’s salary under this Act, contribute to the Consolidated Revenue Fund one and one-half per cent of that salary.
Marginal note:Judges appointed after February 16, 1975
(2) Every judge appointed after February 16, 1975 to whom subsection (1) does not apply, shall, by reservation from the judge’s salary under this Act, contribute
(a) to the Consolidated Revenue Fund an amount equal to six per cent of that salary; and
(b) to the Supplementary Retirement Benefits Account established in the accounts of Canada pursuant to the Supplementary Retirement Benefits Act,
(i) prior to 1977, an amount equal to one-half of one per cent of that salary, and
(ii) commencing with the month of January 1977, an amount equal to one per cent of that salary.
Marginal note:Adjustment of contributions
(2.1) A supernumerary judge, a judge who continues in judicial office after having been in judicial office for at least 15 years and whose combined age and number of years in judicial office is not less than 80, a judge of the Supreme Court of Canada who has continued in judicial office on that Court for at least 10 years, or a judge referred to in section 41.1 is not required to contribute under subsections (1) and (2) but is required to contribute, by reservation from salary, to the Supplementary Retirement Benefits Account at a rate of one per cent of his or her salary.
(2.2) Interest is payable on all contributions refunded as a result of the application of subsection (2.1) at the rate prescribed under the Income Tax Act for amounts payable by the Minister of National Revenue as refunds of overpayments of tax under that Act.
Marginal note:Income Tax Act
(3) For the purposes of the Income Tax Act, the amounts contributed by a judge pursuant to subsection (1), (2) or (2.1) are deemed to be contributed to or under a registered pension plan.
Marginal note:Amounts to be credited to S.R.B. Account
(4) Where any amount is paid into the Supplementary Retirement Benefits Account pursuant to paragraph (2)(b), an amount equal to the amount so paid shall be credited to that Account.
- R.S., 1985, c. J-1, s. 50;
- 1992, c. 51, s. 23;
- 1999, c. 31, s. 240;
- 2001, c. 7, s. 25;
- 2002, c. 8, s. 99;
- 2006, c. 11, s. 14.
- Date modified: