Canada Revenue Agency Act

Marginal note:Appointment and tenure of Deputy Commissioner

• 26 (1) A Deputy Commissioner of Customs and Revenue may be appointed by the Governor in Council to hold office during pleasure for a term of not more than five years, which term may be renewed for one or more further terms of not more than five years each.

• Marginal note:Duties of Deputy Commissioner

  (2) The Deputy Commissioner must exercise the powers and perform the duties and functions that the Commissioner assigns.

• Marginal note:When Deputy acts for Commissioner

  (3) The Deputy Commissioner must act as Commissioner if the Commissioner is absent or incapacitated or the office of Commissioner is vacant and, for that purpose, has all the powers, duties and functions of the Commissioner.