Canada Revenue Agency Act

Marginal note:Authorization by Commissioner

• 37 (1) The Commissioner may authorize any person, subject to any terms and conditions that the Commissioner may specify, to exercise or perform on behalf of the Commissioner any power, duty or function of the Commissioner under this Act.

• Marginal note:Limitation

  (2) Subsection (1) does not include a ministerial power, duty or function conferred on the Commissioner under subsection 8(1) or the Commissioner’s power under subsection 8(4) or this section.