
Marginal note:Direction from other federal ministersġ0 If another federal minister authorizes the Commissioner or any other person employed or engaged by the Agency or who occupies a position of responsibility in the Agency to exercise a power or perform a duty or function, the Minister may, at the request of that federal minister, direct the person in the exercise of the power or performance of the duty or function.ġ1 (1) The Minister may issue a written direction to the Agency, addressed to the Chair of the Board, on any matter within the authority or responsibility of the Board that, in the Minister’s opinion, affects public policy or could materially affect public finances. Marginal note:Minister may direct on exercise of powersĩ The Minister may direct the Commissioner or any other person in the exercise of a power or the performance of a duty or function of the Minister that the Commissioner or the person is authorized to exercise or perform under subsection 8(1) or (4) or under the program legislation. (4) The Commissioner may authorize any person employed or engaged by the Agency or who occupies a position of responsibility in the Agency to exercise or perform on the Minister’s behalf any power, duty or function that the Commissioner is authorized to exercise or perform under subsection (1). Marginal note:Commissioner’s authorization (b) a power, duty or function of the Minister under this Act, other than those referred to in subsection 6(1) or section 7.

(2) Subsection (1) does not apply where an Act of Parliament, other than this Act, or an Act of a province authorizes the Minister to delegate the power, duty or function to any person or authorizes any person to exercise or perform it.

Marginal note:Authorization to act on Minister’s behalfĨ (1) The Minister may authorize the Commissioner or any other person employed or engaged by the Agency or who occupies a position of responsibility in the Agency, subject to any terms and conditions that the Minister may specify, to exercise or perform on the Minister’s behalf any power, duty or function of the Minister under any Act of Parliament or of a province.

(b) under which the Minister or another minister authorizes the Agency, the Commissioner or an employee of the Agency to administer a program or carry out an activity. ( législation fiscale) (a) that the Governor in Council or Parliament authorizes the Minister, the Agency, the Commissioner or an employee of the Agency to administer or enforce, including the Air Travellers Security Charge Act, the Customs Act, the Excise Act, the Excise Act, 2001, the Excise Tax Act, the Greenhouse Gas Pollution Pricing Act, the Income Tax Act and the Softwood Lumber Products Export Charge Act, 2006 or Program legislation means any other Act of Parliament or any instrument made under it, or any part of such an Act or instrument Minister means the Minister of National Revenue, appointed to serve at pleasure by commission under the Great Seal. ( ministre) program legislation AgencyĪgency means the Canada Revenue Agency continued by subsection 4(1). ( Agence) Boardīoard means the Board of Management of the Agency established by section 14. ( conseil) CommissionerĬommissioner means the Commissioner of Revenue appointed under section 25. ( commissaire) Minister 2 The definitions in this section apply in this Act.
