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Delegation of Ministerial powers, duties, and functions

AUTHORIZATION TO
EXERCISE POWERS OR PERFORM DUTIES OF
THE MINISTER OF NATIONAL REVENUE

INCOME TAX ACT

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1. Pursuant to subsections 220(1)[Footnote 1] and (2.01)[Footnote 2] of the Income Tax Act, I hereby authorize

a) the Director General, Fairness Provisions and Voluntary Disclosures Program Directorate of the Canada Revenue Agency, 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 subsections 152(4.2), 220(3.1) and 220(3.2) of that Act;

b) the Director General, Tax and Charities Appeals Directorate of the Canada Revenue Agency, 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 subsection 231.6(8) of that Act;

c) an officer holding a position of Director, Tax and Charities Appeals Directorate of the Canada Revenue Agency, or a person authorized to perform the duties of such a position, to exercise the powers and perform the duties of the Minister of National Revenue under subsections 152(9), 164(3.2), 164(4.1), 165(1.12), 165(3), 165(6), 166.1(4), 166.1(5) and 169(3), sections 173 and 174, subsections 174(4.1) and 176(1), section 179.1, and subsections 220(2.1), 220(3.1), 220(3.2), 220(5), 231.6(8), 239(4) and 241(3.1) of that Act;

d) an officer holding a position of Chief of Appeals in the Canada Revenue Agency, or a person authorized to perform the duties of such a position, to exercise the powers and perform the duties of the Minister of National Revenue under subsection 231.6(8) of that Act.

These authorizations are in addition to the authorizations issued in relation to the specified provisions on or after September 27, 1999, by the Minister of National Revenue or by the Commissioner of Revenue.

2. I hereby amend the authorizations issued on or after September 27, 1999, under subsections 220(1) and (2.01) of the Income Tax Act to replace wherever they occurs in those authorizations:

a) the expressions "Director General, Tax Appeals Directorate" and "Director General, Income Tax Appeals Directorate" with the expression "Director General, Tax and Charities Appeals Directorate";

b) the expression "Director, Income Tax Appeals Division " with the expression "Director General, Tax and Charities Appeals Directorate";

c) the expressions "Manager, Tax Appeals Directorate" and "Manager, Income Tax Appeals Division" are replaced with the expression " Manager, Tax and Charities Appeals Directorate " wherever they occur in those authorizations;

d) the expression "Senior Appeals Officer, Income Tax Appeals Division" with the expression "Senior Appeals Officer, Tax and Charities Appeals Directorate"; and

e) the expression "Appeals Officer, Income Tax Appeals Division" with the expression "Appeals Officer, Tax and Charities Appeals Directorate".


Original signed by
Michel Dorais
Commissioner of Revenue
March 6, 2006
Date

Footnotes

[Footnote 1]
S.C. 1999, c. 17, s. 164(1)
[Footnote 2]
S.C. 1998, c. 19, s. 221(1)
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Date modified:
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