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.
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.
|Income Tax Act||February 2, 2021|
|Canada Pension Plan||November 10, 2020|
|Customs Act||November 10, 2020|
|Excise Tax Act||November 10, 2020|
|Excise Act, 2001||October 19, 2020|
|First Nations Goods and Services Tax Act||October 19, 2020|
|Softwood Lumber Products Export Charge Act, 2006||October 19, 2020|
|Old Age Security Act||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|
|Children's Special Allowances Act||November 28, 2011|
|Joint Canada-U.S. Government Projects Remission Order||February 23, 2005|
The following pages contain electronic copies of individual delegation instruments for which there are no administrative consolidations.
|Air Travellers Security Charge Act||January 26, 2021|
|Competent Authority||May 22, 2020|
|Greenhouse Gas Pollution Pricing Act||February 19, 2020|
|Income Tax Application Rules||December 12, 2018|
|Tax Rebate Discounting Act||October 28, 1999|
|Various statutory instruments||Ocotber 28, 1999|
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 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|
Report a problem or mistake on this page
- Date modified: