Governor in council
The Governor General acting on the advice of Cabinet.
The Queen in Canada is represented federally by the Governor General and provincially by the various Lieutenant Governors. In legal research parlance, you will often see in statutes the phrase that the “Governor General in Council” or “Lieutenant Governor in Council” be empowered to enact regulations. This does not mean these representatives of the Queen are themselves drafting regulations; instead the task is effectively left in the hands of Cabinet and committees of Cabinet who would carry out the regulation-making powers and submit the necessary paperwork to the Governor General (or Lieutenant Governor, provincially speaking) for signature.