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Tax Court of Canada Act

Version of section 11.1 from 2022-09-23 to 2024-06-19:


Marginal note:Associate judges

  •  (1) The Governor in Council may appoint as associate judges of the Court any fit and proper persons who are barristers or advocates in a province and who are, in the opinion of the Governor in Council, necessary for the efficient performance of the work of that court that, under the rules of the Court, is to be performed by them.

  • Marginal note:Number of associate judges

    (2) The Governor in Council may, by regulation, fix the number of associate judges that may be appointed under subsection (1).

  • Marginal note:Supernumerary associate judges

    (3) For each office of associate judge there shall be the additional office of supernumerary associate judge that an associate judge of the Court may elect under the Judges Act to hold.

  • Marginal note:Powers and duties

    (4) The powers, duties and functions of the associate judges shall be determined by the rules of the Court.

  • Marginal note:Salary, allowances and annuities

    (5) Each associate judge shall be paid a salary, and the allowances and annuities, provided for under the Judges Act.

  • Marginal note:Workload — supernumerary associate judges

    (6) The Governor in Council may, by regulation, fix the workload of a supernumerary associate judge as a percentage of the workload of an associate judge.

  • Marginal note:Immunity from liability

    (7) An associate judge shall have the same immunity from liability as a judge of the Court.

  • Marginal note:Term of office

    (8) An associate judge shall hold office during good behaviour but may be removed by the Governor in Council for cause.

  • Marginal note:Cessation of office

    (9) An associate judge shall cease to hold office on becoming 75 years old.

  • 2022, c. 10, s. 368
  • 2022, c. 10, s. 371

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