Section 106 — Canada Pension Plan: Commissioners for oaths

A person who is employed in the administration or enforcement of Part I or any regulations made thereunder and is authorized by the Minister of National Revenue for the purpose, or is employed in the administration or enforcement of this Part and Part II or any regulations made thereunder and is authorized by the Minister for the purpose, may, in the course of their employment and subject to any other Act of Parliament or any Act of the legislature of a province, administer oaths and take and receive affidavits, declarations and solemn affirmations and every person so authorized has, with respect to any such oath, affidavit, declaration or solemn affirmation, all the powers of a commissioner for taking affidavits. For the purposes of the administration of Part I or any regulations made under that Part, any person described in paragraph (1)(a), or this Part or Part II or any regulations made under either of those Parts, any person described in paragraph (1)(b) may accept any oath administered or affidavit, declaration or solemn affirmation given by any officer or employee of any department in, or other portion of, the federal public administration specified in Schedule I, IV or V to the Financial Administration Act or of any department of the government of a province who has all the powers of a commissioner for taking affidavits.