TABLE OF PROVISIONS
After regulation 64 of the Income Tax Regulations the following regulation is inserted:
Oath or affirmation for purposes of section 265
"64A. (1) In this regulation, `designated person' means a person designated for the purposes of section 265 of the Act.
"(2) For the purposes of examining a person upon oath or affirmation for the purposes of section 265 of the Act, a designated person may administer an oath or take an affirmation.".