Income Tax Application Rules – Authorization to exercise powers or perform duties of the Minister of National Revenue  

Pursuant to subsection 8(4)Footnote 1 of the Canada Revenue Agency ActFootnote 2 , I hereby

  1. authorize persons holding the position of Deputy Commissioner, Assistant Commissioner and Deputy Assistant Commissioner in the Canada Revenue Agency, or a person authorized to perform the duties of one of those positions, to exercise or perform on behalf of the Minister of National Revenue the powers, duties and functions of the Minister under the Income Tax Application RulesFootnote 3 that I am authorized to exercise or perform pursuant to subsection 8(1)Footnote 1 of the Canada Revenue Agency ActFootnote 2; and
  2. authorize officers holding a position in the Canada Revenue Agency listed in the following Schedule, or a person authorized to perform the duties of that position, to exercise or perform on behalf of the Minister of National Revenue the powers, duties and functions of the Minister in respect of the provisions of the Income Tax Application RulesFootnote 3 that are listed in the Schedule and that I am authorized to exercise or perform pursuant to subsection 8(1)Footnote 1 of the Canada Revenue Agency ActFootnote 2.

This authorization supersedes those issued by the Minister of National Revenue or the Commissioner of Revenue in respect of powers, duties and functions under the Income Tax Application RulesFootnote 3 from September 27, 1999 to the date of this instrument.

Original signed by
Bob Hamilton, Commissioner of Revenue

Date
December 12, 2018


Schedule

Income Tax Application Rules


Section 23(5) - Paragraph (b) of the definition of “1971 receivables”
May apportion between partners

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Team Leader, Audit


Paragraph 26(18)(c)
May extend the 36 month period to transfer farmland owned on December 31, 1971, to a child at death to a longer period that is considered to be reasonable in the circumstances

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Team Leader, Audit


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