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.
| Last updated | |
|---|---|
| Air Travellers Security Charge Act | July 12, 2026 |
| Employment Insurance Act | July 12, 2026 |
| Excise Act, 2001 | July 12, 2026 |
| Excise Tax Act | July 12, 2026 |
| First Nations Goods and Services Tax Act | July 12, 2026 |
| Greenhouse Gas Pollution Pricing Act | July 12, 2026 |
| Income Tax Act | July 12, 2026 |
| Select Luxury Items Tax Act | July 12, 2026 |
| Softwood Lumber Products Export Charge Act, 2006 | July 12, 2026 |
| Underused Housing Tax Act | July 12, 2026 |
| Canada Pension Plan | July 7, 2026 |
| Customs Act | July 7, 2026 |
| Global Minimum Tax Act | June 15, 2026 |
| Dental Care Measures Act | April 23, 2024 |
| Excise Act | March 11, 2024 |
| Children's Special Allowances Act | November 18, 2022 |
| Wage Earner Protection Program Act | September 28, 2021 |
| Old Age Security Act | November 6, 2014 |
| 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.
| Signed on | |
|---|---|
| Competent Authority | March 18, 2024 |
| Income Tax Application Rules | December 12, 2018 |
| Tax Rebate Discounting Act | October 28, 1999 |
| Various statutory instruments | October 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.
| 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 |