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
Excise Tax Act March 29, 2023
Select Luxury Items Tax Act March 29, 2023
Underused Housing Tax Act February 6, 2023
Children's Special Allowances Act November 18, 2022
Excise Act, 2001 November 18, 2022
Income Tax Act November 18, 2022
Air Travellers Security Charge Act November 24, 2021
Employment Insurance Act November 24, 2021
Greenhouse Gas Pollution Pricing Act November 24, 2021
Softwood Lumber Products Export Charge Act, 2006 November 24, 2021
Wage Earner Protection Program Act September 28, 2021
Canada Pension Plan November 10, 2020
Customs Act November 10, 2020
First Nations Goods and Services Tax Act October 19, 2020
Old Age Security Act November 6, 2014
Excise Act October 4, 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 instruments:
  Signed on
Competent Authority May 22, 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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