23(1)Supplementary allowances and reduced supplementary allowances, including any payments to the spouses, common-law partners, children or estates of judges or any legal representative made because of the operation of section 25, and all returns of contributions that were not deductible contributions, as provided for in subsection 147.2(4) of the Income Tax Act (Canada) and in paragraph 8503(4)(a) of the Income Tax Regulations under that Act, and that were paid into the Consolidated Fund, shall be paid out of the Consolidated Fund.

23(2)If full payment of a benefit cannot be made under Part 3 because of the application of a provision of the Income Tax Act (Canada) or the Income Tax Regulations under that Act, the portion that cannot be paid shall be paid as a supplementary payment out of the Consolidated Fund, beginning on the date when the judge both becomes inactive and begins to be paid the benefit, and continuing while the judge both remains inactive and is being paid the benefit.

23(3)Disability benefits shall be paid out of the Consolidated Fund.

23(4)If full payment of an annuity under section 15 of the Provincial Court Act or a return of contributions under section 17.11 of that Act cannot be made under the Provincial Court Act because of the application of a provision of the Income Tax Act (Canada) or the Income Tax Regulations under that Act, the portion that cannot be paid shall be paid out of the Consolidated Fund.