Tax Court of Canada Rules of Procedure Respecting the Customs Act (Informal Procedure) (SOR/2004-99)

3.1 (1) An associate judge of the Court has all the powers of a judge of the Court under these Rules.

(2) Any associate judge may sit and act at any time and at any place in Canada for the transaction of the business of the Court, and, where the associate judge so sits or acts, that associate judge constitutes the Court.