Delegation of Ministerial powers, duties, and functions
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Delegation of Ministerial powers, duties, and functions
The various Acts administered by the Canada Revenue Agency contain provisions vesting powers in the Minister of National Revenue. Most of the Acts allow for the delegation of the Minister's powers to designated officials.
These officials are authorized to exercise powers or perform duties and functions of the Minister of National Revenue through administrative delegation instruments signed either by the Minister or by the Commissioner.
Administrative Consolidations
The following pages contain electronic copies of administrative consolidations of current delegation instruments. These have been prepared as a convenient reference only. They have no official sanction.
| Administrative Consolidations -- Delegations under: | Updated to |
|---|---|
| Income Tax Act | April 5, 2016 |
| Excise Tax Act | April 5, 2016 |
| First Nations Goods and Services Tax Act | January 29, 2016 |
| Air Travellers Security Charge Act | November 6, 2014 |
| Canada Pension Plan | November 6, 2014 |
| Customs Act | November 6, 2014 |
| Excise Act, 2001 | November 6, 2014 |
| Old Age Security Act | November 6, 2014 |
| Softwood Lumber Products Export Charge Act, 2006 | November 6, 2014 |
| Wage Earner Protection Program Act | November 6, 2014 |
| Excise Act | October 4, 2012 |
| Employment Insurance Act | February 28, 2012 |
| Universal Child Care Benefit Act | February 28, 2012 |
| Joint Canada-U.S. Government Projects Remission Order | February 23, 2005 |
Delegation Instruments
The following pages contain electronic copies of individual delegation instruments for which there are no administrative consolidations.
| Individual Delegation Instruments: | Signed on |
|---|---|
| Children's Special Allowances Act | November 28, 2011 |
| Tax Rebate Discounting Act | October 28, 1999 |
| Various statutory instruments | October 28, 1999 |
Delegation Instruments
The Canada Revenue Agency Act also authorizes the delegation of the Minister's general powers. The following pages contain electronic copies of the current delegation instruments under that Act.
| Delegation Instruments under the Canada Revenue Agency Act: |
Signed on |
|---|---|
| Delegation from the Minister to the Commissioner | September 10, 2009 |
| Sub-delegation from the Commissioner to the Deputy Commissioner and the Assistant Commissioners |
September 10, 2009 |
- Date modified:
- 2016-06-08