Section 275 — Excise Tax Act: Minister’s duty

The Minister shall administer and enforce this Part and the Commissioner may exercise all the powers and perform the duties of the Minister under this Part. Such officers, agents and employees as are necessary to administer and enforce this Part shall be appointed or employed in the manner authorized by law. The Minister may authorize a designated officer or agent or a class of officers or agents to exercise powers or perform duties of the Minister under this Part. Any officer or employee employed in connection with the administration or enforcement of this Part, if designated by the Minister for the purpose, may administer oaths and take and receive affidavits, declarations and affirmations for the purposes of or incidental to the administration or enforcement of this Part or regulations made under this Part, and every officer or employee so designated has for those purposes all the powers of a commissioner for administering oaths or taking affidavits.