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Technical information

Delegation of Ministerial powers, duties, and functions

The various Acts administered by the Canada Revenue Agency (CRA) 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 current delegation instruments, available in HTML and .pdf format. If you have trouble reading .pdf files, see this notice.

Delegation Instruments under	Signed on
Air Travellers Security Charge Act	December 18, 2002
Canada Pension Plan	September 27, 1999
Canada Pension Plan (other than Part I) and Old Age Security Act	August 9, 2005
Children's Special Allowances Act	September 27, 1999
Bill C-13 (Excise Tax Act)	September 14, 2001
Bills C-22, C-33 and C-43 (Income Tax Act and Regulations and Excise Tax Act)	July 13, 2006
Bill C-24 (Excise Tax Act)	November 7, 2000
Bills C-25 and C-32 (Income Tax Act and Excise Tax Act)	August 24, 2000
Bill C-28 (First Nations Goods and Services Tax Act, Excise Tax Act and Income Tax Act)	October 2, 2004
Employment Insurance Act	September 27, 1999
Excise Act	September 27, 1999
Excise Act, 2001 (April 2003)	March 17, 2003
Excise Act, 2001 (July 2003)	June 13, 2003
Excise Tax Act	September 27, 1999
Excise Act, 2001, Amendments	July 12, 2005
Income Tax Act	September 27, 1999
Income Tax Act, Amendments	June 16, 2004
Income Tax Act, Amendments	July 6, 2005
Income Tax Act, Amendments	September 22, 2005
Income Tax Act, Amendments	March 6, 2006
Income Tax Act and Excise Tax Act, Amendments	July 16, 2004
Tax Rebate Discounting Act	October 28, 1999
Various statutory instruments	October 28, 1999
Joint Canada-United States Government Projects Remission Order (amendment)	February 23, 2005

The Canada Customs and 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 Instruments under the Canada Customs and Revenue Agency Act	Signed on
Delegation from the Minister to the Commissioner, as amended	February 7, 2002
Sub-delegation from the Commissioner to the Deputy Commissioner and the Assistant Commissioners	October 28, 1999

These electronic versions have been prepared as a convenient reference only. They have no official sanction. You can get more information on delegation by calling (613) 941-1698 or by writing to:

Regulations, Remissions and Delegations Section
Legislative Policy Directorate
Policy and Planning Branch
320 Queen Street
Place de Ville, Tower A
22nd Floor
Ottawa ON K1A 0L5



Date modified: 2006-07-25	Top of page	Important notices