Petroleum and Gas Revenue Tax Regulations (SOR/82-503)

Short Title

1 These Regulations may be cited as the Petroleum and Gas Revenue Tax Regulations.

Interpretation

2 In these Regulations,

Act

Act means the Petroleum and Gas Revenue Tax Act; (Loi)

Canadian development expense

Canadian development expense has the meaning assigned to that expression by paragraph 66.2(5)(a) of the Income Tax Act; (frais d’aménagement au Canada)

Canadian exploration and development overhead expense

Canadian exploration and development overhead expense has the meaning assigned to that expression by subsection 1206(1) of the Income Tax Regulations; (frais généraux d’exploration et d’aménagement au Canada)

Canadian exploration expense

Canadian exploration expense has the meaning assigned to that expression by paragraph 66.1(6)(a) of the Income Tax Act; (frais d’exploration au Canada)

joint exploration corporation

joint exploration corporation has the meaning assigned to that expression by paragraph 66(15)(g) of the Income Tax Act; (corporation d’exploration en commun)

Minister

Minister means the Minister of National Revenue; (ministre)

primary recovery

primary recovery has the meaning assigned that expression by subsection 1206(1) of the Income Tax Regulations; (récupération primaire)

secondary recovery method

secondary recovery method has the meaning assigned to that expression by subsection 1206(1) of the Income Tax Regulations; (méthode de récupération secondaire)

shareholder corporation

shareholder corporation has the meaning assigned to that expression by paragraph 66(15)(i) of the Income Tax Act; (corporation actionnaire)

specified royalty provision

specified royalty provision means

• (a) the Experimental Project Petroleum Royalty Regulations of Alberta (Alta. Reg. 36/79),

• (b) the Experimental Oil Sands Royalty Regulations of Alberta (Alta. Reg. 287/77),

• (c) section 4.2 of the Petroleum Royalty Regulations of Alberta (Alta. Reg. 93/74),

• (d) section 58A of the Petroleum and Natural Gas Regulations, 1969 of Saskatchewan (Sask. Reg. 8/69),

• (e) section 204 of the Freehold Oil And Gas Production Tax Regulations, 1983 of Saskatchewan (Sask. Reg. 11/83),

• (f) item 9 of section 2 of the Petroleum and Natural Gas Royalty Regulations of British Columbia (B.C. Reg. 549/78),

• (g) the Freehold Mineral Taxation Act of Alberta,

• (h) the Freehold Mineral Rights Tax Act of Alberta,

• (i) Order in Council 427/84 of the Lieutenant Governor in Council of Alberta, pursuant to clause 9(a) of the Mines and Minerals Act of Alberta,

• (j) Order in Council 870/84 of the Lieutenant Governor in Council of Alberta, pursuant to section 9 of the Mines and Minerals Act of Alberta, or

• (k) Order in Council 966/84 of the Lieutenant Governor in Council of Alberta, pursuant to section 9 of the Mines and Minerals Act of Alberta. (régime désigné de redevances)

Prescribed Amounts

• 3 (1) For the purposes of paragraph 5(1)(e) of the Act, a prescribed amount in respect of a taxpayer is the amount of his Canadian exploration and development overhead expense (as defined in Part XII of the Income Tax Regulations) for a taxation year, other than an amount included therein

  • (a) that is an amount described in paragraph 5(1)(f) of the Act;

  • (b) that is in respect of financing;

  • (c) in respect of which a person has received, is entitled to receive or, at any time, becomes entitled to receive

    • (i) an incentive under the Petroleum Incentives Program Act, or

    • (ii) a payment from the Alberta Petroleum Incentives Program Fund under the Petroleum Incentives Program Act of the Province of Alberta; or

  • (d) that is in respect of an expense incurred after September 30, 1986.

• (2) For the purposes of subsection (1), where an expense incurred after 1980 that was a Canadian exploration expense (other than an amount included therein that is in respect of financing) or a Canadian development expense (other than an amount included therein that is in respect of financing or an amount referred to in subparagraph 66.2(5)(a)(iii) of the Income Tax Act) has been renounced by a joint exploration corporation in favour of a taxpayer and was deemed under subsection 66(10.1) or (10.2) of the Income Tax Act to be an expense of the taxpayer, the expense shall be deemed to have been such an expense incurred by the taxpayer at the time it was deemed to have been incurred by the taxpayer for the purposes of subsection 66(10.1) or (10.2) of the Income Tax Act.

• (3) An expense that is a Canadian exploration and development overhead expense of a joint exploration corporation referred to in subsection (2), or that would be such an expense if the references to “connected with the taxpayer” in paragraph (d) of the definition Canadian exploration and development overhead expense in subsection 1206(1) of the Income Tax Regulations were read as “connected with the shareholder corporation in favour of which the expense was renounced for the purposes of subsection 66(10.1) or (10.2) of the Act”, that may reasonably be considered to be included in a Canadian exploration expense or Canadian development expense that is deemed under subsection (2) to be a Canadian exploration expense or Canadian development expense of the shareholder corporation shall be deemed

  • (a) to be a Canadian exploration and development overhead expense of the shareholder corporation incurred by the shareholder corporation at the time the expense was deemed by subsection (2) to have been incurred by the shareholder corporation; and

  • (b) at and after that time not to be a Canadian exploration and development overhead expense of the joint exploration corporation.

3.1 For the purposes of paragraph (a) of the definition Crown royalty in subsection 2(1) of the Act, the amount of each royalty, tax, lease rental and bonus that

• (a) is described in paragraph 7(1)(e) of the Act, or that would be so described if subparagraph (iii) thereof were read without reference to the words “other than a prescribed person”, and

• (b) was paid to, became payable to, or became receivable by

  • (i) Her Majesty in right of Canada for the use and benefit of a band or bands as defined in the Indian Act, or

  • (ii) Petro-Canada Limited

is hereby prescribed to be an amount paid, payable or receivable, as the case may be.

4 For the purposes of paragraph 82(1)(i) of the Act, as that paragraph read before December 12, 1988, an amount paid or payable to Her Majesty in right of Canada for the use and benefit of a band or bands, as defined in subsection 2(1) of the Indian Act, is a prescribed amount to the extent that it relates to the production of petroleum or gas before October 1, 1986.

4.1 to 4.5 [Revoked, SOR/89-553, s. 3]

Prescribed Purposes

5 For the purposes of paragraph 5(2)(b) of the Act, the following purposes are hereby prescribed:

• (a) the earning of income by a taxpayer from a source described in paragraph 5(1)(a) or (b) of the Act; and

• (b) the use or consumption by a taxpayer, for any purpose other than a purpose described in paragraph (a), of gas produced in a taxation year by him from wells that are not part of a business of producing, distributing or processing gas carried on by him if the total production from those wells does not exceed 1,000 gigajoules in the year.

Resource Allowances

5.1 For the purposes of paragraph 5(2)(e) of the Act, there may be deducted in computing the income of a taxpayer for a taxation year

• (a) 25 per cent of the amount of his production revenue for the year that may reasonably be attributed to a period in the year that is after December 31, 1981,

• (b) 20.45 per cent of the amount of his production revenue for the year that may reasonably be attributed to a period in the year that is after December 31, 1982 and before June 1, 1983 and that is derived from the production of petroleum by the taxpayer from a mine in a bituminous sands deposit, and

• (c) 25 per cent of the amount of the taxpayer’s production revenue for the year that may reasonably be attributed to a period in the year that is after May 31, 1983, and that is derived from the production of petroleum by the taxpayer from a mine in a bituminous sands deposit,

which production revenue is computed in accordance with the Act on the assumption that, for the year,

• (d) the taxpayer was not allowed any deduction under paragraph 82(2)(e) or subsection 82(3.2) of the Act, as those provisions read before December 12, 1988;

• (e) the taxpayer has not deducted any amount with respect to the payment of a resource royalty;

• (f) the taxpayer has not included any amount in the taxpayer’s production revenue by virtue of subsection 82(5) of the Act, as that subsection read before December 12, 1988; and

• (g) paragraph 82(1)(b.1) of the Act, as that paragraph read before December 12, 1988, is read without reference to “or resource royalty”.

Prescribed Project and Prescribed Reservoir

• 5.2 (1) For the purposes of sections 79, 82, 82.1 and 83 of the Act, as those sections read before December 12, 1988, this section and sections 5.3 to 5.5, a prescribed project in a taxation year is a project that uses a method (including a method that uses carbon dioxide miscible, hydrocarbon miscible, thermal or chemical processes, but not including a secondary recovery method) that is designed to recover petroleum from a reservoir that is incremental to the petroleum that would be recovered therefrom by primary recovery and a secondary recovery method if

  • (a) a specified royalty provision applies in the year or in the immediately following taxation year in respect of the production, if any, or any portion thereof from the project or in respect of the ownership of property to which that production relates;

  • (b) the project is located on a reserve within the meaning of the Indian Act; or

  • (c) the project is located in the Province of Ontario.

• (2) For the purposes of subsection 5(8) of the Act and this section, a prescribed reservoir in a taxation year is a natural reservoir in which there is located a project that uses a method (including a method that uses carbon dioxide miscible, hydrocarbon miscible, thermal or chemical processes but not including a secondary recovery method) that is designed to recover petroleum from the reservoir that is incremental to the petroleum that would be recovered therefrom by primary recovery and a secondary recovery method if

  • (a) a specified royalty provision applies in the year or in the immediately following taxation year in respect of the production, if any, or any portion thereof from the reservoir or in respect of the ownership of property to which such production relates;

  • (b) the reservoir is located on a reserve within the meaning of the Indian Act; or

  • (c) the reservoir is located in the Province of Ontario.

• (3) For the purposes of subsection 5(8) and section 6 of the Act, where, in a taxation year, one or more particular projects is located in one or more particular reservoirs and each particular project would, but for this subsection, be a prescribed project in the year with respect to each particular reservoir in which it is located and each particular reservoir would, but for this subsection, be a prescribed reservoir in the year with respect to each particular project located in it, the following rules apply:

  • (a) subject to paragraph (b), where a particular project is located in two or more particular reservoirs, the particular reservoirs shall be deemed to be a single prescribed reservoir in the year and the particular project shall be deemed to be a prescribed project in the year located in that prescribed reservoir; and

  • (b) where

    • (i) a particular project is located in one or more particular reservoirs, and

    • (ii) one or more other particular projects is each located in one or more of the particular reservoirs referred to in subparagraph (i),

    the particular reservoirs referred to in subparagraph (i) shall be deemed to be a single prescribed reservoir and the particular projects described in subparagraphs (i) and (ii) shall be deemed to be a single prescribed project in the year located in that prescribed reservoir.

Prescribed Exploration and Development Expenses

• 5.3 (1) For the purposes of sections 82 and 82.1 of the Act, as those sections read before December 12, 1988, each of the following expenses is a prescribed exploration and development expense of a taxpayer:

  • (a) a Canadian exploration expense of the taxpayer in respect of a project that was a prescribed project at the time the expense was made or incurred that, subject to subsection (2),

    • (i) would be referred to in subparagraph 66.1(6)(a)(ii) or (ii.1) of the Income Tax Act if each of those subparagraphs were read without reference to clause (B) thereof, or

    • (ii) would be referred to in subparagraph 66.1(6)(a)(iv) or (v) of the Income Tax Act if the references in those subparagraphs to “referred to in any of subparagraphs (i) to (iii.1)” were read as “that would be referred to in subparagraph (ii) or (ii.1) if each of those subparagraphs were read without reference to clause (B) thereof”; and

  • (b) a Canadian development expense of the taxpayer in respect of a project that was a prescribed project at the time the expense was made or incurred that, subject to subsection (2),

    • (i) is referred to in subparagraph 66.2(5)(a)(i) or (i.1) of the Income Tax Act, or

    • (ii) would be referred to in subparagraph 66.2(5)(a)(iv) or (v) of the Income Tax Act if the references in those subparagraphs to “any of subparagraphs (i) to (iii)” were read as “subparagraph (i) or (i.1)”.

• (2) An expense referred to in paragraph (1)(a) or (b) is a prescribed exploration and development expense only to the extent that it is not

  • (a) an amount that is in respect of financing, including any costs incurred prior to the commencement of carrying on a business;

  • (b) an expense renounced at any time by the taxpayer under subsection 66(10.1) or (10.2) of the Income Tax Act;

  • (c) an expense renounced by a joint exploration corporation under subsection 66(10.1) or (10.2) of the Income Tax Act in favour of the taxpayer, to the extent that the expense is incurred by the joint exploration corporation before 1983;

  • (d) an amount that was a Canadian exploration and development overhead expense of the taxpayer; or

  • (e) an expense that is deemed under subsection 3(3) to be a Canadian exploration and development overhead expense of the taxpayer incurred by the taxpayer.

Prescribed Enhanced Recovery Equipment

• 5.4 (1) For the purposes of sections 82 and 82.1 of the Act, as those sections read before December 12, 1988, prescribed enhanced recovery equipment is property, of a taxpayer, that

  • (a) is included in Class 10 of Schedule II to the Income Tax Regulations by virtue of paragraph (j) of the description of that Class, and

  • (b) was acquired by the taxpayer for use in a project that was a prescribed project at the time the property was acquired,

  other than excluded property of the taxpayer.

• (2) For the purposes of subsection (1), excluded property of a taxpayer means property of the taxpayer

  • (a) that, before it was used by the taxpayer for the use described in paragraph (1)(b), was used by the taxpayer for another use; or

  • (b) that, before it was acquired by the taxpayer, was used for any purpose by any person with whom the taxpayer was not dealing at arm’s length.

Prescribed Oil or Gas Wells

5.5 For the purposes of section 83 and subsection 99(7) of the Act, as those provisions read before December 12, 1988, a prescribed oil or gas well is an oil or gas well the drilling of which began after March 31, 1985, but does not include a well that is

• (a) part of a prescribed project; or

• (b) part of a project described in paragraph (a) or (c) of the definition approved recovery project in subsection 79(1) of the Act, as that subsection read before December 12, 1988.

Prescribed Persons

6 For the purposes of subparagraph 7(1)(e)(iii) of the Act, Petro-Canada Limited is a prescribed person.

Prescribed Programs

6.1 For the purposes of subparagraph 9(6)(a)(i) of the Act, a prescribed program is:

• (a) in respect of outlays or expenses made or incurred after 1980 and before 1986, the program of incentives provided for under the Petroleum Incentives Program Act; and

• (b) in respect of outlays or expenses made or incurred after 1980 and before July 1, 1982, the program of payments from the Alberta Petroleum Incentives Program Fund provided for under the Petroleum Incentives Program Act of the Province of Alberta.

Instalment Base — Individuals

• 7 (1) Subject to subsection (2), for the purposes of sections 14 and 15 of the Act,

  • (a) instalment base of an individual, other than a trust, for a taxation year means the tax payable under Part I of the Act by him, computed without reference to subsection 9(5) thereof, for the immediately preceding taxation year; and

  • (b) instalment base of a trust for a taxation year means the tax payable on production revenue under Part I of the Act by it, computed without reference to subsection 9(5) thereof, for the immediately preceding taxation year.

• (2) For the purposes of sections 14 and 15 of the Act, the instalment base of an individual for a taxation year shall be deemed to be nil where

  • (a) the amount of his instalment base otherwise determined for the year, or

  • (b) the tax payable for the year

    • (i) under Part I of the Act by him, where the individual is not a trust, or

    • (ii) on production revenue under Part I of the Act by it, where the individual is a trust,

  is not more than $1,000.

Instalment Base — Corporations, Commissions and Associations

• 8 (1) Subject to subsections (6) and (8), for the purposes of sections 4 and 15 of the Act, first instalment base of a corporation, commission or association for a particular taxation year means the amount equal to the product obtained when the tax payable on production revenue under Part I of the Act by it, computed without reference to subsections 9(5) and 10(1) thereof, for its taxation year immediately preceding the particular year is multiplied by the ratio that 365 is of the number of days in that preceding year.

• (2) Subject to subsections (6) and (8), for the purposes of sections 14 and 15 of the Act, second instalment base of a corporation, commission or association for a particular taxation year means the amount of its first instalment base for the taxation year immediately preceding the particular year.

• (3) For the purposes of subsection (1), where the number of days in the taxation year of a corporation, commission or association immediately preceding the particular taxation year referred to therein is less than 183, the amount determined for it under that subsection shall be the greater of

  • (a) the amount otherwise determined for it under subsection (1); and

  • (b) the amount that would be determined for it under subsection (1) if the reference therein to “its taxation year immediately preceding the particular year” were read as a reference to “its last taxation year, preceding the particular year, in which the number of days exceeds 182”.

• (4) Notwithstanding subsections (1) and (2), for the purposes of sections 14 and 15 of the Act,

  • (a) where a particular taxation year of a new corporation that was formed as a result of an amalgamation (within the meaning assigned by section 87 of the Income Tax Act) is its first taxation year,

    • (i) its first instalment base for the particular year means the aggregate of all amounts, each of which is an amount equal to the product obtained when the tax payable on production revenue under Part I of the Act, computed without reference to subsections 9(5) and 10(1) thereof, by a predecessor corporation (within the meaning assigned by section 87 of the Income Tax Act) for its last taxation year is multiplied by the ratio that 365 is of the number of days in that year, and

    • (ii) its second instalment base for the particular year means the aggregate of all amounts each of which is an amount equal to the amount of the first instalment base of a predecessor corporation for its last taxation year; and

  • (b) where a particular taxation year of a new corporation referred to in paragraph (a) is its second taxation year,

    • (i) its first instalment base for the particular year means

      • (A) where the number of days in its first taxation year is greater than 182, the amount that would, but for this subsection, be determined under subsection (1) for the year, and

      • (B) in any other case, the greater of the amount that would, but for this subsection, be determined under subsection (1) for the year and its first instalment base for its first taxation year, and

    • (ii) its second instalment base for the particular year means the amount of the first instalment base of the new corporation for its first taxation year.

• (5) For the purposes of subsection (4), where the number of days in the last taxation year of a predecessor corporation is less than 183, the amount determined under subparagraph (4)(a)(i) in respect of the predecessor corporation shall be the greater of

  • (a) the amount otherwise determined under subparagraph (4)(a)(i) in respect of the predecessor corporation; and

  • (b) the amount of the first instalment base of the predecessor corporation for its last taxation year.

• (6) Subject to subsection (7), where a subsidiary (within the meaning of subsection 88(1) of the Income Tax Act) is winding up, and, at a particular time in the course of the winding up, all or substantially all of the property of the subsidiary has been distributed to a parent (within the meaning of subsection 88(1) of the Income Tax Act), the following rules apply:

  • (a) there shall be added to the amount of the parent’s first instalment base for its taxation year that includes the particular time the amount of the subsidiary’s first instalment base for its taxation year that includes the particular time;

  • (b) there shall be added to the amount of the parent’s second instalment base for its taxation year that includes the particular time the amount of the subsidiary’s second instalment base for its taxation year that includes the particular time;

  • (c) there shall be added to the amount of the parent’s first instalment base for its taxation year immediately following its taxation year referred to in paragraph (a) the amount that is the proportion of the subsidiary’s first instalment base for its taxation year referred to in paragraph (a) that

    • (i) the number of complete months that ended at or before the particular time in the taxation year of the parent that includes the particular time

    is of

    • (ii) 12; and

  • (d) there shall be added to the amount of the parent’s second instalment base for its taxation year immediately following its taxation year referred to in paragraph (a) the amount of the subsidiary’s first instalment base for its taxation year that includes the particular time.

• (7) The amount of an instalment of tax for the taxation year referred to in paragraphs (6)(a) and (b) that a parent is deemed under subsection 15(5) of the Act to have been liable to pay before the particular time referred to in subsection (6) shall be determined as if subsection (6) were not applicable in respect of a distribution of property described in that subsection occurring after the day on or before which the instalment was required to be paid.

• (8) Subject to subsection (9), where at a particular time a corporation (in this subsection referred to as the “transferor”) has disposed of all or substantially all of its property to another corporation with which it was not dealing at arm’s length (in this subsection and subsection (9) referred to as the “transferee”) and subsection 85(1) or (2) of the Income Tax Act applied in respect of the disposition of any of the property, the following rules apply:

  • (a) there shall be added to the amount of the transferee’s first instalment base for its taxation year that includes the particular time the amount of the transferor’s first instalment base for its taxation year that includes the particular time;

  • (b) there shall be added to the amount of the transferee’s second instalment base for its taxation year that includes the particular time the amount of the transferor’s second instalment base for its taxation year that includes the particular time;

  • (c) there shall be added to the amount of the transferee’s first instalment base for its taxation year immediately following its taxation year referred to in paragraph (a) the amount that is the proportion of the transferor’s first instalment base for its taxation year referred to in paragraph (a) that

    • (i) the number of complete months that ended at or before the particular time in the taxation year of the transferee that includes the particular time

    is of

    • (ii) 12; and

  • (d) there shall be added to the amount of the transferee’s second instalment base for its taxation year immediately following its taxation year referred to in paragraph (a) the amount of the transferor’s first instalment base for its taxation year that includes the particular time.

• (9) The amount of an instalment of tax for the taxation year referred to in paragraphs (8)(a) and (b) that a transferee is deemed under subsection 15(5) of the Act to have been liable to pay before the particular time referred to in subsection (8) shall be determined as if subsection (8) were not applicable in respect of a disposition of property described in that subsection occurring after the day on or before which the instalment was required to be paid.

9 Notwithstanding section 8, for the purposes of sections 88 and 89 of the Act, as those sections read before December 12, 1988, the first instalment base of a corporation, commission or association for a taxation year shall be deemed to be nil where the amount of its first instalment base otherwise determined for the year, or the tax payable by it on production revenue under Part I of the Act for the year, is not more than $1,000.

Installment Base — Transitional

• 10 (1) For the purposes of sections 7 and 8, where a reference therein to the “tax payable under Part I of the Act” is to the tax payable for a taxation year ending before 1983, it shall be read as a reference to the “tax that would have been payable under Part I of the Act if it were applicable to the 1979 and subsequent taxation years and if the definition resource royalty in subsection 2(1) of the Act were read without reference to “after December 31, 1980” and section 9 of the Act were read without reference to subsection (2) thereof and if the references to “8%” in subsections 9(1) (in its application to taxation years ending before 1982) and 9(3) of the Act were read as references to “12%” ”.

• (2) For the purposes of sections 7 and 8, where a reference therein to the “tax payable on production revenue under Part I of the Act” is to the tax payable for a taxation year ending before 1983, it shall be read as a reference to the “tax that would have been payable on production revenue under Part I of the Act if it were applicable to the 1979 and subsequent taxation years and if the definition resource royalty in subsection 2(1) of the Act were read without reference to “after December 31, 1980” and section 9 of the Act were read without reference to subsection (2) thereof and if the references to “8%” in subsections 9(1) (in its application to taxation years ending before 1982) and 9(3) of the Act were read as references to “12%” ”.

Discharge of Security for Taxes

11 Where, under section 31 of the Act, the Minister has accepted, as security for payment of taxes, a mortgage, hypothec or other security or guarantee, he may, by a document in writing, discharge such mortgage, hypothec or other security or guarantee.

Delegation of the Powers and Duties of the Minister

• 12 (1) An official holding a position of Assistant Deputy Minister of National Revenue for Taxation may exercise all the powers and perform all the duties of the Minister under the Act.

• (2) An official holding a position of Director-Taxation in a District Office of the Department of National Revenue, Taxation, may exercise the powers and perform the duties of the Minister under

  • (a) sections 33 (in its application of section 224 and subsections 226(1) and 230(1), (3), (7) and (8) of the Income Tax Act), 35, 36 (in its application of subsection 231.2(1) of the Income Tax Act), 37 and 42 (in its application of subsection 244(4) of the Income Tax Act) of the Act;

  • (b) subsections 2(4) and (7), 10(5), 11(2), 14(7) and (9) and sections 30 to 32 of the Act;

  • (c) paragraph 11(1)(e) of the Act; and

  • (d) section 11 of these Regulations.

• (3) The Director General, Appeals Branch, the Director, Appeals and Referrals Division, or the Director, Policy and Programs Division, of the Department of National Revenue, Taxation, may exercise the powers and perform the duties of the Minister under

  • (a) subsections 19(3) and (6) and 40(3) of the Act; and

  • (b) section 24 (in its application of section 174 of the Income Tax Act) of the Act.

• (4) An official holding a position of Chief of Appeals in a District Office of the Department of National Revenue, Taxation, may exercise the powers and perform the duties of the Minister under

  • (a) subsection 19(3) of the Act other than in respect of appeals to the Federal Court; and

  • (b) subsections 19(6) and 40(3) of the Act.

• (5) The Director General, Compliance Research and Investigations Directorate, of the Department of National Revenue, Taxation, may exercise the powers and perform the duties of the Minister under

  • (a) sections 36 (in its application of subsections 231.1(3), 231.2(1) and (3) and 231.3(1) and (6) of the Income Tax Act) and 42 (in its application of subsection 244(4) of the Income Tax Act) of the Act; and

  • (b) subsection 11(2) and section 30 of the Act.

• (6) The Director General, Collections and Accounting Directorate, of the Department of National Revenue, Taxation, may exercise the powers and perform the duties of the Minister under

  • (a) sections 33 (in its application of subsection 226(1) of the Income Tax Act), 34 and 36 (in its application of subsection 231.2(1) of the Income Tax Act) of the Act;

  • (b) subsections 10(5) and 14(7) and sections 30 and 31 of the Act; and

  • (c) section 11 of these Regulations.

• (7) An official holding a position of Director in a Taxation Centre of the Department of National Revenue, Taxation, may exercise the powers and perform the duties of the Minister under

  • (a) sections 33 (in its application of section 224 of the Income Tax Act), 36 (in its application of subsection 231.2(1) of the Income Tax Act) and 37 of the Act;

  • (b) subsections 11(2) and 14(9) and sections 30 and 32 of the Act; and

  • (c) paragraph 11(1)(e) of the Act.

• (8) The Director General, Audit Programs Directorate, of the Department of National Revenue, Taxation, may exercise the powers and perform the duties of the Minister under

  • (a) section 36 (in its application of subsection 231.2(1) of the Income Tax Act) of the Act; and

  • (b) section 30 of the Act.

• (9) The Director General, Assessing and Enquiries Directorate, of the Department of National Revenue, Taxation, may exercise the powers and perform the duties of the Minister under

  • (a) section 36 (in its application of subsection 231.2(1) of the Income Tax Act) of the Act; and

  • (b) subsection 11(2) and section 30 of the Act.

• (10) The Director, Collections Division, of the Department of National Revenue, Taxation, may exercise the powers and perform the duties of the Minister under

  • (a) sections 33 (in its application of subsection 226(1) of the Income Tax Act) and 34 of the Act;

  • (b) subsection 14(7) and section 31 of the Act; and

  • (c) section 11 of these Regulations.

13 [Revoked, SOR/84-826, s. 11]