Marginal note:Minister’s duty
97 (1) The Minister shall administer this Part, section 5 and any regulations made under section 5 or 55 and the Commissioner of Customs and Revenue may exercise all the powers and perform all the duties of the Minister under this Part.
Marginal note:Administration of oaths
(2) An officer or employee employed in connection with the administration of this Part, section 5 or any regulations made under section 5 or 55, if designated by the Minister for the purpose, may, in the course of their employment, administer oaths and take and receive affidavits, declarations and solemn affirmations for the purposes of or incidental to the administration or enforcement of this Act or the regulations, and every officer or employee so designated has for those purposes all the powers of a commissioner for administering oaths or taking affidavits.
- 1996, c. 23, s. 97
- 1999, c. 17, s. 132
- Date modified: