Underused Housing Tax Act – Authorization to exercise powers or perform duties of the Minister of National Revenue
The delegations listed below were approved on February 6, 2023.
The following officers have been authorized to exercise the powers and perform the duties of the Minister of National Revenue under the Underused Housing Tax Act and its Regulations
- Persons holding the position of Deputy Commissioner, Assistant Commissioner and Deputy Assistant Commissioner in the Canada Revenue Agency, or a person authorized to perform the duties of one of those positions.
- Officers holding a position in the Canada Revenue Agency listed in the following Schedule, or a person authorized to perform the duties of that position, in respect of the provisions of the Underused Housing Tax Act and its Regulations that are set out in the Schedule.
Note: The Commissioner has the legislative authority to exercise the powers and perform the duties of the Minister under the Underused Housing Tax Act and its Regulations.
Schedule
Underused Housing Tax Act
Section 2 – Paragraphs (a), (b) and (c) of the definition “prescribed”
May authorize a form or the manner of filing a form, specify the information to be given on or with a form and authorize the manner of making or filing an election
Headquarters Positions
Director General, Appeals Branch
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Appeals Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Manager, Assessment, Benefit, and Service Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Subsection 6(4)
May specify the satisfactory manner of determining the fair market value of a residential property
Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Compliance Programs Branch
Director, Compliance Programs Branch
Manager, Compliance Programs Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Paragraph 6(5)(b)
May allow any later day for the filing of an election in respect of a residential property under subsection 6(4)
Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Compliance Programs Branch
Director, Assessment, Benefit, and Service Branch
Director, Compliance Programs Branch
Manager, Assessment, Benefit, and Service Branch
Manager, Compliance Programs Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Paragraph 6(13)(b)
May allow any later day for the filing of an election to designate a residential property under subsections 6(11) or 6(12)
Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Compliance Programs Branch
Director, Assessment, Benefit, and Service Branch
Director, Compliance Programs Branch
Manager, Assessment, Benefit, and Service Branch
Manager, Compliance Programs Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Subsection 9(1)
May, in writing, specify the manner of using electronic media
Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director, Assessment, Benefit, and Service Branch
Manager, Assessment, Benefit, and Service Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Subsection 9(2)
May require that a return under the Act be filed by way of electronic filing
Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director, Assessment, Benefit, and Service Branch
Manager, Assessment, Benefit, and Service Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Section 10
May, on demand, require a person to file a return for any calendar year designated in the demand and within a reasonable time stipulated in the demand
Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Manager, Collections and Verification Branch
Manager, Compliance Programs Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Manager, Business Returns
Manager, Business Returns and Specialty Services
Manager, Compliance
Manager, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T1 Processing
Manager, T2 Returns
Team Leader, Audit
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services
Team Leader, Processing/Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Team Leader, T1 Processing
Team Leader, T2 Returns
Team Leader, Verification
Senior Business Validation Officer
Senior Trust Accounts Examination Officer
Technical Advisor, Trust Accounts Examination/ Trust Accounts Compliance Officer
Business Validation Resource Officer
Business Validation Officer
Trust Accounts Compliance Officer
Trust Accounts Examination Officer
Paragraph 11(2)(c)
May, in writing, waive the requirement for a trustee in bankruptcy to file a return
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Manager, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Manager, Business Returns
Manager, Business Returns and Specialty Services
Manager, Compliance
Manager, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T2 Returns
Team Leader, Audit
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, T1 Processing
Team Leader, T2 Returns
Team Leader, Trust Compliance
Paragraph 11(3)(d)
May, in writing, waive the requirement for a receiver to file a return
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Manager, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Manager, Compliance
Manager, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T2 Returns
Team Leader, Audit
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, T1 Processing
Team Leader, T2 Returns
Team Leader, Trust Compliance
Subsection 11(4)
May certify that any amounts payable under the Act have been paid or that appropriate security has been accepted
Headquarters Positions
Director General, Compliance Programs Branch
Director, Compliance Programs Branch
Manager, Compliance Programs Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Team Leader, Audit
Subsection 15(2)
May apply the amounts payable by the Minister to a person under the Act, if the total of those amounts does not exceed $2.00, against any amount owing at that time by that person to His Majesty
Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director, Assessment, Benefit, and Service Branch
Manager, Assessment, Benefit, and Service Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Business Returns
Manager, Business Returns and Specialty Services
Manager, T1 Accounts
Team Leader, T1 Accounts
Accounting Officer
Subsection 17(1)
May, at any time in writing, extend the time for filing a return
Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Manager, Assessment, Benefit, and Service Branch
Manager, Collections and Verification Branch
Manager, Compliance Programs Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Manager, Business Returns
Manager, Business Returns and Specialty Services
Manager, Compliance
Manager, Employer Services
Manager, Non-Resident Withholding
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T1 Processing
Manager, T2 Returns
Team Leader, Audit
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services
Team Leader, Individuals and Benefit Services
Team Leader, Processing/ Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Team Leader, T1 Processing
Team Leader, T2 Returns
Team Leader, Verification
Section 21
May designate persons to administer oaths and take and receive affidavits, declarations and affirmations
Headquarters Positions
Director General, Appeals Branch
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Appeals Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Manager, Collections and Verification Branch
Manager, Compliance Programs Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Subsection 22(1)
May authorize a person to make any inquiry that the Minister deems necessary with reference to anything relating to the administration or enforcement of this Act
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Subsection 23(4)
Waive any interest otherwise applicable to an amount demanded by the Minister if the amount is paid on or before the specified date in the demand
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Manager, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Manager, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T2 Returns
Manager, T1 Accounts
Team Leader, Audit
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Team Leader, T2 Returns
Team Leader, T1 Accounts
Coordinator, Employer Accounts
Accounting Officer
Subsection 26(1)
May waive, cancel or reduce any payable interest by a person under the Act in respect of a calendar year
Headquarters Positions
Director General, Appeals Branch
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Appeals Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Manager, Appeals Branch
Manager, Collections and Verification Branch
Manager, Compliance Programs Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Chief of Appeals
Manager, Appeals
Manager, Audit
Manager, Compliance
Manager, Employer Services
Manager, Litigation
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T1 Processing
Manager, T2 Returns
Large Objections Case Manager
Team Leader, Appeals
Team Leader, Audit
Team Leader, Intake Center
Team Leader, Litigation
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Taxpayer Relief
Team Leader, Trust Compliance
Team Leader, Voluntary Disclosures Program Processing
Team Leader, T1 Processing
Team Leader, T2 Returns
Coordinator, Large File, Appeals
Appeals and Complaints Officer
Appeals Officer
Subsection 26(2)
May determine if the manner in which a request to waive or reduce interest is received is satisfactory
Headquarters Positions
Director General, Appeals Branch
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Appeals Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Manager, Appeals Branch
Manager, Assessment, Benefit, and Service Branch
Manager, Collections and Verification Branch
Manager, Compliance Programs Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Chief of Appeals
Manager, Appeals
Manager, Audit
Manager, Compliance
Manager, Employer Services
Manager, Litigation
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T2 Returns
Large Objections Case Manager
Team Leader, Appeals
Team Leader, Audit
Team Leader, Litigation
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Taxpayer Relief
Team Leader, T2 Returns
Team Leader, Trust Compliance
Team Leader, Voluntary Disclosures Program Processing
Coordinator, Large File, Appeals
Appeals Officer
Section 27
May cancel the total of the penalties and interest if the amount payable is not more than $25
Headquarters Positions
Director General, Appeals Branch
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director, Appeals Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Manager, Appeals Branch
Manager, Assessment, Benefit, and Service Branch
Manager, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Chief of Appeals
Manager, Appeals
Manager, Audit
Manager, Business Returns
Manager, Business Returns and Specialty Services
Manager, Compliance
Manager, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T1 Accounts
Manager, T1 Processing
Manager, T2 Returns
Large Objections Case Manager
Team Leader, Appeals
Team Leader, Audit
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Team Leader, T1 Processing
Team Leader, T1 Accounts
Team Leader, T2 Returns
Team Leader, Trust Compliance
Coordinator, Large File, Appeals
Accounting Officer
Subsection 29(2)
May specify the form a record is to take and any information that it must contain
Headquarters Positions
Director General, Compliance Programs Branch
Director General, Collections and Verification Branch
Director, Compliance Programs Branch
Director, Collections and Verification Branch
Manager, Collections and Verification Branch
Manager, Compliance Programs Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Manager, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T2 Returns
Large Business Case Manager
Team Leader, Audit
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, T2 Returns
Team Leader, Trust Compliance
Subsection 29(3)
May authorize that a record be kept otherwise than in Canada in English or in French
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Manager, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Manager, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T2 Returns
Team Leader, Audit
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, T2 Returns
Team Leader, Trust Compliance
Coordinator, Employer Accounts
Subsection 29(5)
May exempt a person or class of persons from the requirement to make available all equipment and software necessary to make an electronic record intelligible and may specify terms and may specify the terms and conditions that are deemed acceptable
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Subsection 29(6)
May, in writing, require a person keep any specified records
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Manager, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Manager, Illicit Income Audit
Manager, Business Returns
Manager, Business Returns and Specialty Services
Manager, Compliance
Manager, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T1 Processing
Manager, T2 Returns
Team Leader, Audit
Team Leader, Illicit Income Audit
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services
Team Leader, Non-Filer
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Team Leader, T1 Processing
Team Leader, T2 Processing
Team Leader, T2 Returns
Team Leader, Verification
Coordinator, Business Returns
Coordinator, Business Returns and Specialty Services
Senior Assessment Processing and Resource Officer
Senior Business Validation Officer
Senior Office Auditor/Examiner
Tax Auditor
Senior Trust Accounts Examination Officer
Technical Advisor, Trust Accounts Examination/ Trust Accounts Compliance Officer
Business Validation Resource Officer
Assessment Processing Officer
Business Validation Officer
Compliance Services Officer
Trust Accounts Compliance Officer
Trust Accounts Examination Officer
Subsection 29(9)
May form an opinion that it is necessary for the administration or enforcement of this Act and may, by demand served personally or sent by confirmed delivery service, require that a person retain records for the period specified in the demand
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Manager, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Manager, Compliance
Manager, Employer Services
Manager, Illicit Income Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T1 Processing
Manager, T2 Returns
Team Leader, Audit
Team Leader, Illicit Income Audit
Manager, Business Returns
Manager, Business Returns and Specialty Services
Team Leader, Non-Filer
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Team Leader, T1 Processing
Team Leader, T2 Returns
Coordinator, Business Returns
Coordinator, Business Returns and Specialty Services
Subsection 29(10)
May give written permission for earlier disposal of records
Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Manager, Illicit Income Audit
Team Leader, Audit
Team Leader, Illicit Income Audit
Subsection 31(1)
May serve or send a notice requiring a person to provide any information or record
Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Manager, Collections and Verification Branch
Manager, Compliance Programs Branch
Field Positions
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Manager, Business Returns
Manager, Business Returns and Speciality Services
Manager, Compliance
Manager, Employer Services
Manager, Illicit Income Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T2 Returns
Team Leader, Illicit Income Audit
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Team Leader, T2 Returns
Team Leader, Audit
Senior Trust Accounts Examination Officer
Senior Business Validation Officer
Technical Advisor, Trust Accounts Examination/ Trust Accounts Compliance Officer
Business Validation Resource Officer
Business Validation Officer
Trust Accounts Compliance Officer
Trust Accounts Examination Officer
Subsection 31(4)
May make an application to a judge of the Federal Court for an authorization to impose on a third party a requirement to provide information or records relating to an unnamed person or a group of unnamed persons
Headquarters Positions
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Field Positions
Director, Business Intelligence and Quality Assurance
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Subsection 32(5)
May provide appropriate persons with confidential information that may be regraded as necessary for the purposes relating to life, health or safety of an individual or to the environment in Canada or any other country
Headquarters Positions
Director General, Appeals Branch
Director General, Assessment ,Benefit, and Service Branch
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director General, Legislative Policy and Regulatory Affairs Branch
Director General, Security Services Directorate
Director, Appeals Branch
Director, Assessment ,Benefit, and Service Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Director, Legislative Policy and Regulatory Affairs Branch
Director, Security Services Directorate
Assistant Director, Security Services Directorate
Assistant Director, Finance and Administration Branch
Manager, Appeals Branch
Manager, Assessment, Benefit, and Service Branch
Manager, Collections and Verification Branch
Manager, Compliance Programs Branch
Manager, Legislative Policy and Regulatory Affairs Branch
Senior Security Risk Analyst, Security Services Directorate
Senior Officer, Appeals Branch
Senior Analyst, Security Services Directorate
Senior Policy Analyst, Legislative Policy and Regulatory Affairs Branch
Senior Program Specialist, Legislative Policy Directorate
Senior Rulings Officer, GST/HST Rulings Directorate
Senior Technical Publications Analyst, Legislative Policy Directorate
Senior Project Officer, Legislative Policy Directorate
Analyst, Security Services Directorate
Appeals Policy Specialist, Appeals Branch
Complex Security Risk Analyst, Security Services Directorate
Industry Sector Specialist, GST/HST Rulings Directorate
Policy Analyst, Legislative Policy and Regulatory Affairs Branch
Rulings Officer, GST/HST Rulings Directorate
Tax Appeals Case Specialist, Appeals Branch
Technical Policy Advisor, Legislative Policy Directorate
Field Positions
Director, Business Intelligence and Quality Assurance
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Chief of Appeals
Manager, Administration (Level 2a)
Manager, Administration (Level 3)
Manager, Appeals
Manager, Audit
Manager, Business Intelligence and Quality Assurance
Manager, Business Returns
Manager, Business Returns and Specialty Services
Manager, Compliance
Manager, Criminal Investigations
Manager, Employer Services
Manager, GST/HST Rulings
Manager, Individual and Benefit Services
Manager, Litigation
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, Security
Manager, T1 Processing
Manager, T2 Returns
Manager, Taxpayer Services
Large Objections Case Manager
Team Leader, Appeals
Team Leader, Audit
Team Leader, Business Intelligence and Quality Assurance
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services
Team Leader, Criminal Investigations
Team Leader, GST/HST Rulings
Team Leader, Individual and Benefit Services
Team Leader, Intake Center
Team Leader, Litigation
Team Leader, Non-Filer
Team Leader, Processing/Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Security
Team Leader, Taxpayer Relief
Team Leader, Taxpayer Services
Team Leader, T1 Processing
Team Leader, T2 Returns
Team Leader, Trust Compliance
Team Leader, Verification
Coordinator, Business Returns
Coordinator, Business Returns and Specialty Services
Coordinator, Large File, Appeals
Subsection 32(8)
May make available to the public the business number and the name of the holder of a business number
Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director, Assessment, Benefit, and Service Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Business Returns
Manager, Business Returns and Specialty Services
Subsection 32(14)
May appeal an order or direction made in the course of, or in connection with, legal proceedings requiring an official or other representatives of a government entity to give or produce evidence relating to confidential information
Headquarters Positions
Director General, Appeals Branch
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Chief of Appeals
Manager, Appeals
Manager, Litigation
Manager, Employer Services
Team Leader, Appeals
Team Leader, Litigation
Subsection 33(7)
May determine if the manner in which a request to waive or cancel interest and penalties is received is satisfactory
Headquarters Positions
Director General, Appeals Branch
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director, Appeals Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Manager, Appeals Branch
Manager, Assessment, Benefit, and Service Branch
Manager, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Chief of Appeals
Manager, Appeals
Manager, Audit
Manager, Compliance
Manager, Employer Services
Manager, Litigation
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T2 Returns
Large Objections Case Manager
Team Leader, Appeals
Team Leader, Audit
Team Leader, Litigation
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, T2 Returns
Team Leader, Trust Compliance
Team Leader, Voluntary Disclosures Program Processing
Coordinator, Employer Accounts
Coordinator, Large File, Appeals
Appeals Officer
Subsection 36(4)
May determine that a person has paid an amount as or on account of tax payable for a particular calendar year that was in fact payable for another calendar year and may, at any time, make an assessment for that other year
Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director, Assessment, Benefit, and Service Branch
Manager, Assessment, Benefit and Service Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Business Returns
Manager, Business Returns and Specialty Services
Subsection 36(6)
May advance an alternate basis or argument in support of an assessment or in support of all or any portion of the total amount determined on assessment to be payable
Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals Branch
Field Positions
Chief of Appeals
Manager, Appeals
Manager, Litigation
Large Objections Case Manager
Team Leader, Appeals
Team Leader, Litigation
Subsection 37(3)
May accept a notice of objection even though it was not filed in a prescribed form and manner
Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals Branch
Field Positions
Chief of Appeals
Manager, Appeals
Large Objections Case Manager
Team Leader, Appeals
Coordinator, Large File, Appeals
Subsection 37(4)
Reconsider an assessment on receipt of a notice of objection and vacate or confirm it or make a reassessment
Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals Branch
Appeals Policy Specialist, Appeals Branch
Tax Appeals Case Specialist, Appeals Branch
Senior Appeals Officer, Appeals Branch
Field Positions
Chief of Appeals
Manager, Appeals
Large Objections Case Manager
Team Leader, Appeals
Coordinator, Large File, Appeals
Large File Appeals Officer
Appeals Technical Advisor
Appeals Officer
Subsection 37(5)
May confirm an assessment without reconsideration if, in a notice of objection, a person who wishes to appeal directly to the Tax Court of Canada requests it
Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals Branch
Field Positions
Chief of Appeals
Manager, Appeals
Large Objections Case Manager
Team Leader, Appeals
Subsection 38(1)
May grant an application to extend the time for filing a notice of objection
Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals Branch
Field Positions
Chief of Appeals
Manager, Appeals
Large Objections Case Manager
Team Leader, Appeals
Coordinator, Large File, Appeals
Subsection 38(4)
May accept an application for an extension of time to file an objection that was not made in accordance with subsection 38(3)
Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals Branch
Field Positions
Chief of Appeals
Manager, Appeals
Large Objections Case Manager
Team Leader, Appeals
Coordinator, Large File, Appeals
Subsection 38(5)
Consider, without delay, an application to extend the time for filing a notice of objection and grant or refuse it, and notify the person of the decision in writing
Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals Branch
Field Positions
Chief of Appeals
Manager, Appeals
Large Objections Case Manager
Team Leader, Appeals
Coordinator, Large File, Appeals
Subsection 45(1)
May agree, in writing, with another person that a question arising under the Act should be determined by the Tax Court of Canada
Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Subsection 46(1)
May form an opinion that a question is common to assessments or proposed assessments in respect of two or more persons and may apply to the Tax Court of Canada for a determination of the question
Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals Branch
Field Positions
Chief of Appeals
Manager, Appeals
Manager, Litigation
Subsection 46(6)
May appeal from the determination of a question by the Tax Court of Canada
Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Subsection 48(1)
May waive or cancel all or any portion of any penalty
Headquarters Positions
Director General, Appeals Branch
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Appeals Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Manager, Appeals Branch
Manager, Assessment, Benefit, and Service Branch
Manager, Collections and Verification Branch
Manager, Compliance Programs Branch
Appeals Policy Specialist, Appeals Branch
Senior Appeals Officer, Appeals Branch
Tax Appeals Case Specialist, Appeals Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Chief of Appeals
Manager, Appeals
Manager, Audit
Manager, Business Returns
Manager, Business Returns and Specialty Services
Manager, Compliance
Manager, Employer Services
Manager, Litigation
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T1 Processing
Manager, T2 Returns
Large Objections Case Manager
Returns/Client Services Supervisor
Team Leader, Appeals
Team Leader, Audit
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services
Team Leader, Intake Centre
Team Leader, Litigation
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Taxpayer Relief
Team Leader, T1 Processing
Team Leader, T2 Returns
Team Leader, Trust Compliance
Team Leader, Voluntary Disclosures Program Processing
Appeals Officer
Subsection 48(2)
May determine if the manner in which a request to waive or cancel penalties is received is satisfactory
Headquarters Positions
Director General, Appeals Branch
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Appeals Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Manager, Appeals Branch
Manager, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Chief of Appeals
Manager, Appeals
Manager, Audit
Manager, Compliance
Manager, Employer Services
Manager, Litigation
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T2 Returns
Large Objections Case Manager
Team Leader, Appeals
Team Leader, Audit
Team Leader, Intake Centre
Team Leader, Litigation
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Taxpayer Relief
Team Leader, T2 Returns
Team Leader, Trust Compliance
Team Leader, Voluntary Disclosures Program Processing
Coordinator, Large File, Appeals
Subsection 54(5)
May file a stay of proceedings with the Tax Court of Canada
Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals Branch
Field Positions
Chief of Appeals
Manager, Appeals
Manager, Litigation
Subsection 61(1)
May authorize any person to lay an information or make a complaint and may call into question the lack of authority of the information or complaint
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Subsection 62(1)
May authorize a person to inspect, audit, examine records, processes, property or premises of a person
Headquarters Positions
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Subsection 62(4)
May make an ex parte application to enter a dwelling-house
Headquarters Positions
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Subsection 63(1)
May apply to a judge for an order requiring a person to provide any access, assistance, information or records sought under section 31 or 62 of the Act
Headquarters Positions
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Subsection 64(1)
May make an ex parte application to a judge for a search warrant to enter and search for any record or thing in any building, receptacle or place and to seize the record or thing and bring it before the judge or make a report
Headquarters Positions
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Criminal Investigations
Manager, Employer Services
Case Manager, Criminal Investigations
Team Leader, Criminal Investigations
Senior Investigator, Criminal Investigations
Investigator, Criminal Investigations
Subsection 64(6)
May waive the retention of any record or thing seized under subsection 64(1) or 64(5)
Headquarters Positions
Director General, Compliance Programs Branch
Director, Compliance Programs Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Subsection 64(8)
May impose reasonable conditions to inspect the record or thing seized
Headquarters Positions
Director General, Compliance Programs Branch
Director, Compliance Programs Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Subsection 65(2)
May, by notice served or sent, require that a person resident in Canada or a non-resident person that carries on business in Canada provide any foreign-based information or record
Headquarters Positions
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Manager, Collections and Verification Branch
Manager, Compliance Programs Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Manager, Illicit Income Audit
Manager, Business Returns
Manager, Business Returns and Specialty Services
Manager, Compliance
Manager, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T2 Returns
Subsection 65(9)
May make a motion to prohibit the introduction of foreign-based information or record covered in a notice serve or sent under subsection 65(2) if there was failure to comply with a notice to provide foreign based information to the Agency
Headquarters Positions
Director General, Appeals Branch
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Appeals Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Manager, Appeals
Manager, Collections and Verification Branch
Manager, Compliance Programs Branch
Field Positions
Director, Business Intelligence and Quality Assurance
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Chief of Appeals
Manager, Audit
Manager, Illicit Income Audit
Manager, Business Intelligence and Quality Assurance
Manager, Compliance
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Section 66
May certify as true any copy of an original record seized, inspected, audited, examined or provided
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Manager, Collections and Verification Branch
Field Positions
Director, Business Intelligence and Quality Assurance
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Manager, Business Intelligence and Quality Assurance
Manager, Business Returns
Manager, Business Returns and Specialty Services
Manager, Compliance
Manager, Criminal Investigations
Manager, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T1 Processing
Manager, T2 Returns
Manager, Illicit Income Audit
Team Leader, Audit
Team Leader, Business Intelligence and Quality Assurance
Team Leader, Criminal Investigations
Team Leader, Employer Services
Team Leader, General Rebates
Team Leader, Non-Filer
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Team Leader, T1 Processing
Team Leader, T2 Returns
Team leader, Illicit Income Audit
Senior Office Auditor/Examiner
Coordinator, Business Returns
Coordinator, Business Returns and Specialty Services
Senior Business Validation Officer
Senior Investigator, Criminal Investigations
Senior Trust Accounts Examination Officer
Technical Advisor, Trust Accounts Examination/ Trust Accounts Compliance Officer
Technical Advisor, Non-Filer
Non-Filer Resource Officer/ Complex Case Officer
Resource Officer/Complex Case Officer
Business Validation Officer
Collections Contact Officer
Collections Officer
Employer Compliance Auditor
Investigator, Criminal Investigations
Non-Filer Field Officer
Non-Filer Officer
Tax Auditor
Trust Accounts Compliance Officer
Trust Accounts Compliance/Collections Contact Officer
Trust Accounts Examination Officer
Trust Accounts Examination/ Collection Officer
Investigator, Criminal Investigations
Subsection 68(12)
May postpone collection action against a person in respect to a disputed amount and may stipulate terms and conditions for the postponement
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Subsection 69(1)
May, if considered advisable, accept security in an amount and form that is satisfactory
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Subsection 70(5)
May take collection action on the basis of a judgment rendered by the courts in a similar action, after notifying the person, in writing, that the judgment has been given in the other action
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Subsection 70(6)
May collect up to 50% of the total amount assessed and unpaid when the total exceeds $1,000,000
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer/Complex Case Officer
Collections Officer
Collections Contact Officer
Subsection 71(1)
May require security in a form that is satisfactory
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Subsection 71(3)
May collect an amount equivalent to the amount of security required under subsection 71(1)
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Subsection 72(1)
May certify an amount payable by a debtor
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Subsection 72(8)
May give written consent for the sale or other disposition of any property, or to the publication of a notice or other advertisement in respect of the sale or other disposition
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Subsection 72(10)
May make an ex parte application for an order for the purposes of giving effect to the proceeding, charge, lien, priority or binding interest
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Subsection 73(1)
May, by notice in writing, require a person to pay without delay, or pay as and when the money is payable, the moneys otherwise payable to the debtor to the Receiver General
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Manager, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Business Returns
Manager, Business Returns and Specialty Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Coordinator, Employer Accounts
Technical Advisor, Revenue Collections
Resource Officer/ Complex Case Officer
Collections Contact Officer
Collections Officer
Collections Officer, Trust Accounts Examination/Collections
Trust Accounts Compliance/ Collections Contact Officer
Trust Accounts Examination/ Collection Officer
Subsection 73(2)
May, by notice in writing, require an institution or a person to pay in whole or in part to the Receiver General on account of the debtor’s liability the money that would otherwise be so loaned, advanced or paid
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Manager, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Technical Advisor, Revenue Collections
Resource Officer/ Complex Case Officer
Collections Contact Officer
Collections Officer
Subsection 73(4)
May, by notice in writing, stipulate the amount out of each periodic payment that is to be paid to the Receiver General instead of to a debtor
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Manager, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Technical Advisor, Revenue Collections
Resource Officer/Complex Case Officer
Collections Contact Officer
Collections Officer
Trust Accounts Compliance/ Collections Contact Officer
Trust Accounts Examination/Collection Officer
Section 74
May require the retention by way of deduction or set off of an amount and may specify out any amount that may be or become payable to His Majesty in right of Canada
Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Manager, Assessment, Benefit, and Service Branch
Manager, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Business Returns
Manager, Business Returns and Specialty Services
Manager, Employer Services
Manager, Compliance
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T2 Returns
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, T2 Returns
Team Leader, Trust Compliance
Coordinator, Business Returns
Coordinator, Business Returns and Specialty Services
Senior Business Validation Officer
Senior Trust Accounts Examination Officer
Senior Trust Accounts and Resource Officer
Technical Advisor, Revenue Collections
Technical Advisor, Trust Accounts Examination/ Trust Accounts Compliance Officer
Technical Advisor, Trust Account Compliance
Resource Officer/ Complex Case Officer
Business Validation Resource Officer
Business Validation Officer
Collections Contact Officer
Collections Officer
Collections Officer, Trust Accounts Examination/ Collections
Trust Accounts Compliance/ Collections Contact Officer
Trust Accounts Compliance Officer
Trust Accounts Examination Officer
Trust Accounts Examination/ Collections Officer
Section 75
May purchase or otherwise acquire any interest in, or right in, a person’s property and may, if considered reasonable, dispose of any interest or right so acquired
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Subsection 76(1)
May, in writing, require money seized from a debtor by a police officer to be turned over to the Receiver General instead of restoring it to the debtor
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Manager, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Subsection 77(1)
May, in writing, give 30 days notice of the intention to seize and dispose of a person’s things and issue a certificate to direct that those things be seized
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Manager, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Subsection 77(2)
May dispose of the things seized under subsection 77(1) and so dispose of the things in the manner considered appropriate
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Subsection 78(1)
May, if suspects a person has left or is about to leave Canada, demand payment of any amount liable or would be so liable under the Act, by notice served personally or sent by registered mail
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Subsection 78(2)
May direct seizure of things of a person that fails to pay an amount as required
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Subsection 79(1)
May, when the amount to be collected is in jeopardy, apply to a judge for authorization to, without delay, assess the tax for the calendar year and take action to collect the amount
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer/ Complex Case Officer
Subsection 79(4)
Serve an authorization granted under this section (jeopardy assessment and collection) and a notice of assessment within 72 hours
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer/ Complex Case Officer
Subsection 79(6)
May apply to a judge for further direction when service may not be reasonably effected
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Subsection 83(14)
May present a document purporting to be a printout of information received as evidence that the person filed the return
Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director, Assessment, Benefit and Service Branch
Director, Collections and Verification Branch
Manager, Assessment, Benefit and Service Branch
Manager, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Manager, Illicit Income Audit
Manager, Business Returns
Manager, Business Returns and Specialty Services
Manager, Compliance
Manager, Criminal Investigations
Manager, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T2 Returns
Team Leader, Audit
Team Leader, Illicit Income Audit
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services
Team Leader, Criminal Investigations
Team Leader, Non-Filer
Team Leader, Processing/Services
Team Leader, T1 Processing
Team Leader, T2 Returns
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Team Leader, Verification
Senior Investigator, Criminal Investigations
Technical Advisor, Non-Filer
EFile Officer
Investigator, Criminal Investigations
Non-Filer Resource Officer/ Complex Case Officer
Non-Filer Field Officer
Non-Filer Officer
UHT Electronic Processing Officer
UHT Electronic Liaison and Resource Officer
Underused Housing Tax Regulation
Section 3
May require an individual to provide their Social Insurance Number in a return filed under the Act
Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Manager, Compliance Programs Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Manager, compliance
Manager, Illicit Income Audit
Manager, T2 Returns
Manager, Employer Services
Manager, Revenue Collections
Team Leader, Illicit Income Audit
Team Leader, Audit
Team Leader, Trust Compliance
Team Leader, T2 Returns
Team Leader, Revenue Collections
Technical Advisor, Trust Accounts Examination/Trust Accounts Compliance Officer
Senior Trust Accounts Examination Officer
Senior Business Validation Officer
Trust Accounts Examination Officer
Trust Accounts Compliance Officer
Business Validation Resource Officer
Business Validation Officer
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