90Delegation by Commissioner—particular inquiry

90  Delegation by Commissioner—particular inquiry

 (1) Despite subsection 89(4), the Commissioner may, in writing, delegate all or any of the Commissioner’s functions or powers under the following provisions to a Deputy Commissioner or an Assistant Commissioner for the purposes of a particular inquiry:

 (a) Part 3;

 (b) Part 4 (other than section 46).

 (2) In performing a delegated function or exercising a delegated power, the delegate must comply with any written directions of the Commissioner.