Section 4 – Immediate Decisions
Delegations
Delegations provide the legal framework under which officers of the Canada Revenue Agency (CRA) can exercise, on behalf of the Minister, a wide variety of powers and duties. Existing delegations remain valid following a change in Ministers. However, they should be reviewed shortly after the new Minister is appointed.
Background
The Minister is responsible for the administration of federal tax legislation and other subjects assigned by Parliament or the Governor in Council. The various Acts administered by the Canada Revenue Agency (CRA), such as the Income Tax Act and the Excise Tax Act, often assign powers and duties to the Minister.
The Canada Revenue Agency is also responsible for fulfilling all legislative requirements outlined in the Access to Information Act (ATIA) and the Privacy Act (PA) and Regulations. Section 73 of the ATIA and section 73 of the PA authorize the head of a government institution to designate, by order, one or more officers or employees of that institution to exercise or perform any of the powers, duties or functions of the head of the institution that are specified in the order.
In most cases, these powers and duties must be exercised so frequently that it is not feasible or practical for the Minister to personally perform all of these responsibilities. For this reason, and to allow for greater efficiency in providing timely service to the public, the Minister can authorize other CRA officials to exercise these powers and duties.
The powers that are delegated are part of the wide range of day-to-day activities carried out by CRA officials (such as requesting information, waiving or cancelling interest and penalties, conducting audits or investigating frauds). Most powers can be delegated; however, the Minister cannot delegate any powers pertaining to regulation making authorities or the provision of reports and recommendations to the Governor in Council.
Certain powers of a more sensitive nature are not delegated and are exercised personally by the Minister, such as the issuance of security certificates under the Charities Registration (Security Information) Act which revoke or deny registration of charities involved in supporting terrorism.
Current Status
The legislation permits the delegation of the Minister's powers and duties to CRA officials through administrative delegation instruments. These instruments can take the form of a formal authorization document, memorandum or letter. New instruments are usually needed when new legislation comes into effect or to reflect internal reorganizations/title changes.
Previously signed delegation instruments continue to remain valid even when there is a change in ministers. However, they should be reviewed soon after a new Minister is appointed to determine if adjustments are required.
Delegation instruments are prepared in accordance with established policies and in consultation with the implicated CRA branches to ensure that ministerial powers are delegated to the appropriate levels. All instruments are reviewed and approved by Legal Services before they are submitted for the Minister's signature.
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