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.

Delegations under:
  Last updated
Income Tax Act June 15, 2020
Excise Act, 2001 October 17, 2018
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
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
Children's Special Allowances Act November 28, 2011
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 instruments:
  Signed on
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.

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
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