DELEGATION OF THE MINISTER OF NATIONAL REVENUE'S POWERS, DUTIES AND FUNCTIONS INCOME TAX ACT AUTHORIZATION

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Pursuant to subsections 220(1)¹ and (2.01)² of the Income Tax Act, I hereby authorize an officer holding a position in the Canada Customs and Revenue Agency listed in the attached Schedule, or a person authorized to perform the duties of that position, to exercise the powers and perform the duties of the Minister of National Revenue under those provisions of the Income Tax Act that are set out in the Schedule.

This authorization is in addition to the authorization issued by the Minister of National Revenue on September 27, 1999, in relation to those provisions.

SCHEDULE

(Income Tax Act)

Officers authorized to exercise the powers and perform the duties of the Minister under the provisions of the Income Tax Act that are set out below, in addition to those officers who have already been authorized to do so by the Minister of National Revenue

Subsection 204.1(4)

May waive Part X.1 tax payable on RRSP "excess amount" or an RRSP "cumulative excess amount"

Headquarters Positions

Director General, Tax and Charities Appeals Directorate
Director, Tax and Charities Appeals Directorate
Manager, Tax and Charities Appeals Directorate

Field Positions

Chief of Appeals
Team Leader, Appeals
Large Objections Case Manager

Subsection 204.91(2)

May waive all or part of a tax payable under subsection (1) in respect of a month

Headquarters Positions

Director General, Tax and Charities Appeals Directorate
Director, Tax and Charities Appeals Directorate
Manager, Tax and Charities Appeals Directorate

¹ S.C. 1999, c. 17, s. 164(1)
² S.C. 1998, c. 19, s. 221(1)