Pursuant to subsection 37(1)^{Footnote 1} of the Canada Revenue Agency Act, I hereby authorize any person holding a position in the Canada Revenue Agency listed in the attached Schedule, or a person authorized to perform the duties of that position, to exercise or perform the powers, duties or functions of the Commissioner of Revenue under the provisions of Part I of the Excise Tax Act^{Footnote 2} that are set out in that Schedule.

Original signed by
William V. Baker, Commissioner of Revenue

Date
October 10, 2008

Part I, Excise Tax Act

Subsection 4(2)
May form an opinion concerning the availability of an insurance within Canada

Headquarters Positions
Assistant Commissioner, Assessment and Benefit Services Branch
Assistant Commissioner, Compliance Programs Branch
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Business Returns and Payments Processing Directorate
Director General, Small and Medium Enterprises Directorate
Director, Business Registration and Corporation Programs Division
Director, Medium Business Audit Division
Manager, Excise Operations, Business Registration and Corporation ProgramsDivision
Manager, Specialty Audit Section

Field Positions
Director, Summerside Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Division, Summerside Tax Centre
Manager, Audit
Manager, Corporate Services and Excise, Summerside Tax Centre
Team Leader, Audit
Team Leader, Excise Duties and Other Levies, Summerside Tax Centre

Section 6
May appoint officers or employees of the Agency who may examine the books and records of any insurer, broker or agent

Headquarters Positions
Assistant Commissioner, Compliance Programs Branch
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Small and Medium Enterprises Directorate
Director, Medium Business Audit Division

Field Positions
Director, Tax Services Office