<?xml version="1.0"?><Regulation lims:pit-date="2023-05-01" lims:lastAmendedDate="2023-05-01" lims:current-date="2023-05-03" lims:inforce-start-date="2023-05-01" lims:enacted-date="2023-05-01" lims:fid="1397777" lims:id="1397777" gazette-part="II" regulation-type="SOR" xml:lang="en" xmlns:lims="http://justice.gc.ca/lims"><Identification lims:inforce-start-date="2023-05-01" lims:enacted-date="2023-05-01" lims:fid="1397778" lims:id="1397778"><InstrumentNumber>SOR/2023-84</InstrumentNumber><RegistrationDate><Date><YYYY>2023</YYYY><MM>05</MM><DD>01</DD></Date></RegistrationDate><ConsolidationDate><Date><YYYY>2023</YYYY><MM>5</MM><DD>4</DD></Date></ConsolidationDate><EnablingAuthority lims:inforce-start-date="2023-05-01" lims:enacted-date="2023-05-01" lims:fid="1397779" lims:id="1397779"><XRefExternal reference-type="act" link="T-2">TAX COURT OF CANADA ACT</XRefExternal></EnablingAuthority><LongTitle lims:inforce-start-date="2023-05-01" lims:enacted-date="2023-05-01" lims:fid="1397780" lims:id="1397780">Associate Judges (Tax Court of Canada) Regulations</LongTitle><RegulationMakerOrder><RegulationMaker>P.C.</RegulationMaker><OrderNumber>2023-373</OrderNumber><Date><YYYY>2023</YYYY><MM>04</MM><DD>28</DD></Date></RegulationMakerOrder></Identification><Order lims:inforce-start-date="2023-05-01" lims:enacted-date="2023-05-01" lims:fid="1397781" lims:id="1397781"><Provision lims:inforce-start-date="2023-05-01" lims:enacted-date="2023-05-01" lims:fid="1397782" lims:id="1397782" format-ref="indent-0-0" language-align="yes" list-item="no"><Text>Her Excellency the Governor General in Council, on the recommendation of the Minister of Justice, makes the annexed <XRefExternal reference-type="regulation" link="SOR-2023-84">Associate Judges (Tax Court of Canada) Regulations</XRefExternal> under subsections 11.1(2)<FootnoteRef idref="fn_a">a</FootnoteRef> and (6)<FootnoteRef idref="fn_a">a</FootnoteRef> of the <XRefExternal reference-type="act" link="T-2">Tax Court of Canada Act</XRefExternal><FootnoteRef idref="fn_b">b</FootnoteRef>.</Text></Provision><Footnote id="fn_a" placement="page" status="official"><Label>a</Label><Text>S.C. 2022, c. 10, subpara. 371(d)(i)</Text></Footnote><Footnote id="fn_b" placement="page" status="official"><Label>b</Label><Text>R.S., c. T-2</Text></Footnote></Order><Body lims:inforce-start-date="2023-05-01" lims:enacted-date="2023-05-01" lims:fid="1397783" lims:id="1397783"><Section lims:inforce-start-date="2023-05-01" lims:enacted-date="2023-05-01" lims:lastAmendedDate="2023-05-01" lims:fid="1397784" lims:id="1397784"><MarginalNote lims:inforce-start-date="2023-05-01" lims:enacted-date="2023-05-01" lims:fid="1397785" lims:id="1397785">Number of associate judges</MarginalNote><Label>1</Label><Text>For the purposes of subsection 11.1(2) of the <XRefExternal reference-type="act" link="T-2">Tax Court of Canada Act</XRefExternal>, the number of associate judges that may be appointed under subsection 11.1(1) of that Act is fixed at two.</Text></Section><Section lims:inforce-start-date="2023-05-01" lims:enacted-date="2023-05-01" lims:lastAmendedDate="2023-05-01" lims:fid="1397786" lims:id="1397786"><MarginalNote lims:inforce-start-date="2023-05-01" lims:enacted-date="2023-05-01" lims:fid="1397787" lims:id="1397787">Workload — supernumerary associate judges</MarginalNote><Label>2</Label><Text>For the purposes of subsection 11.1(6) of the <XRefExternal reference-type="act" link="T-2">Tax Court of Canada Act</XRefExternal>, the workload of a supernumerary associate judge is fixed at a minimum of 50% of the workload of an associate judge.</Text></Section><Section lims:inforce-start-date="2023-05-01" lims:enacted-date="2023-05-01" lims:lastAmendedDate="2023-05-01" lims:fid="1397788" lims:id="1397788" type="CIFnobold"><MarginalNote lims:inforce-start-date="2023-05-01" lims:enacted-date="2023-05-01" lims:fid="1397789" lims:id="1397789">Coming into force</MarginalNote><Label>3</Label><Text>These Regulations come into force on the day on which they are registered.</Text></Section></Body></Regulation>