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

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]