Annex 2103.6: Competent Authorities
For purposes of this Chapter:
Competent authority means
In the case of Canada, the Assistant Deputy Minister for Tax Policy, Department of Finance;
In the case of Mexico, the Deputy Minister of Revenue of the Ministry of Finance and Public Credit ("Secretaría de Hacienda y Crédito Público");
In the case of the United States, the Assistant Secretary of the Treasury (Tax Policy), Department of the Treasury.