Where an application ruling for determination of what constitutes as evidence or records satisfactory to the Minister is requested, such as under subsection 169(5) and section 180, the ruling must be provided by a delegated authority to the requester. As stated in your memo, referring these requests to Audit units or preparing a response for signature to a person whom authority has been delegated would be appropriate.
In the case of an interpretation, a general explanation of how the law would apply is being provided. An actual determination is not being made. Therefore, interpretations in these cases would be able to be signed by an I&S officer.
In the information circular you have prepared it is important to stress that officers do have the authority to sign rulings. However, where a ruling in reference to a specific provision under the Act, requires a Ministerial decision or discretion, it should be signed by those to whom authority has been delegated.
If you require any further clarification please contact Dave Caron at (613) 952-0301 or Christopher White at (613) 957-8223.
H.L. Jones
Director
General Tax Policy
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| c.c.: |
D. Caron
C. White
R. Aldous, Manager, Field Liaison, P&L |
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