Marginal note:Minister’s responsibilities and powers

• 29. (1) The Minister shall administer and enforce this Act and the Commissioner of Revenue may exercise the powers and perform the duties of the Minister under this Act.

• Marginal note:Officers, etc.

  (2) Such officers, clerks and employees as are necessary for the proper administration and enforcement of this Act shall be appointed or employed in the manner authorized by law.

• Marginal note:Idem

  (3) The Minister may authorize an officer or class of officers to exercise the powers or perform the duties of the Minister under this Act.

Marginal note:Extensions of time

30. The Minister may at any time extend the time for filing a return under this Act.

Marginal note:Acceptance of security by Minister

31. The Minister may, if he considers it advisable in a particular case, accept security for payment of taxes by way of mortgage or other charge on property of the taxpayer or any other person or by way of guarantees from other persons.

Marginal note:Administration of oaths

32. Any person appointed or employed in connection with the administration or enforcement of this Act, if he is designated by the Minister for the purpose, may, in the course of his duties, 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 and every person so designated has for those purposes all the powers of a commissioner for administering oaths or taking affidavits.

Marginal note:Application of Income Tax Act provisions

33. Sections 221, 222, 224, 225, 226, 230, 232 and 241 of the Income Tax Act apply, with such modifications as the circumstances require, in respect of the administration and enforcement of this Act.

Marginal note:Certificates

• 34. (1) An amount payable under this Act that has not been paid or such part of an amount payable under this Act as has not been paid may be certified by the Minister

  • (a) where there has been a direction by the Minister under subsection 14(7), forthwith after that direction; and

  • (b) otherwise, on the expiration of thirty days after the default.

• Marginal note:Judgments

  (2) On production to the Federal Court, a certificate made under this section shall be registered in the Court and when registered has the same force and effect, and all proceedings may be taken thereon, as if the certificate were a judgment obtained in that Court for a debt of the amount specified in the certificate plus interest to the day of payment as provided for in this Act.

• Marginal note:Costs

  (3) All reasonable costs and charges incurred in the registration of a certificate made under this section are recoverable in like manner as if they had been certified and the certificate had been registered under this section.