With respect to the structure of the Income Tax Act, generally the way the Income Tax Act is drafted is that where an administrative action is required—for example, filing a return or even filing an election—the Income Tax Act won't say “file an election with the Canada Revenue Agency”. It will say “file an income tax return, or file an election with the minister”. Almost all administrative actions are undertaken by the minister, and then there's the specific provision in the Income Tax Act, which I believe is section 221, which provides for the delegation to the officials by the minister of those obligations in the Income Tax Act. Those delegations are done.... There's a very specific structure, which is done perhaps annually, I believe, and for various provisions of the act the CRA goes through and the minister approves. Those authorities or obligations are delegated to specific positions within the Canada Revenue Agency.
So Mr. McCauley is saying, with respect to suspensions or even revocations of charities, that there's been a delegation of authority, which is done on a systematic basis to officials within the Canada Revenue Agency, and having been given the delegated authority to do so, that's where the decision will be made.