Softwood Lumber Products Export Charge Act, 2006 – Authorization to exercise powers or perform duties of the Minister of National Revenue

Last updated on May 24, 2022

The delegations listed below were first approved on January 25, 2007 and replaced on August 6, 2008. The delegations listed below are effective as of August 6, 2008, unless otherwise indicated in the history notes.

The following officers have been authorized to exercise the powers and perform the duties of the Minister of National Revenue under the Softwood Lumber Products Export Charge Act, 2006

1. Persons holding the position of Deputy Commissioner and Assistant Commissioner in the Canada Revenue Agency, or a person authorized to perform the duties of one of those positions.
2. 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 Softwood Lumber Products Export Charge Act, 2006 that are set out in the Schedule.

Softwood Lumber Products Export Charge Act, 2006

Section 2 – Definition of “prescribed”, paragraphs (a) and (b)
May authorize a form or the manner of filing a form, and specify the information to be given on or with a form

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Appeals Branch
Director General, Business Returns and Payments Processing Directorate
Director General, Excise and Specialty Tax Directorate
Director, Business Registration and Corporation Programs Division
Director, Excise and Specialty Tax Directorate
Manager, Excise and Specialty Tax Directorate
Manager, Excise Operations, Business Registration and Corporation Programs Division
Senior Program Officer, Excise Operations, Business Registration and Corporation Programs Division

Field Positions
Director, Tax Services Office
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Manager, Excise Duty

History: Delegation in respect of section 2 – definition of “prescribed”, paragraph (a) and (b) was amended on May 24, 2022 and October 19, 2020. 

Section 21
May designate persons who may administer oaths and take and receive affidavits

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Appeals Branch
Director General, Collections and Verification Branch
Director General, Excise and Specialty Tax Directorate
Director General, Small and Medium Enterprises Directorate
Director, Collections and Verification Branch
Director, Excise and Specialty Tax Directorate
Director, High Risk Compliance Strategy Division
Director, Medium Business Audit Division
Director, Policy, Planning and Disclosures Division
Director, Provincial Compliance Division
Director, Small Business Audit Division
Manager, Collections and Verification Branch

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office

History:  Delegation in respect of section 21 was amended on May 24, 2022, October 19, 2020 and November 6, 2014. 

Subsection 22(5)
May determine if the amount and form of security from a non-resident are satisfactory

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Business Returns and Payment Processing Directorate
Director General, Excise and Specialty Tax Directorate
Director, Business Registration and Corporation Programs Division
Director, Excise and Specialty Tax Directorate
Manager, Excise Operations, Business Registration and Corporation Programs Division
Manager, Excise and Specialty Tax Directorate
Senior Program Officer, Excise Operations, Business Registration and Corporation Programs Division

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns Division
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Manager, Business Returns Division
Manager, Excise Duty
Team Leader, Business Returns Division

History: Delegation in respect of subsection 22(5) was amended on May 24, 2022.

Section 23
May register a person and notify that person of the effective date of registration

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Business Returns and Payment Processing Directorate
Director General, Excise and Specialty Tax Directorate
Director, Business Registration and Corporation Programs Division
Director, Excise and Specialty Tax Directorate
Manager, Excise Operations, Business Registration and Corporation Programs Division
Manager, Excise and Specialty Tax Directorate
Senior Program Officer, Excise Operations, Business Registration and Corporation Programs Division

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns Division
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Manager, Business Returns Division
Manager, Excise Duty
Team Leader, Business Returns Division

History: Delegation in respect of section 23 was amended on May 24, 2022.

Subsection 24(1)
May cancel the registration of a person if satisfied that it is not required for the purposes of the Act or if the person has failed to maintain security

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Business Returns and Payment Processing Directorate
Director General, Excise and Specialty Tax Directorate
Director, Business Registration and Corporation Programs Division
Director, Excise and Specialty Tax Directorate
Manager, Excise and Specialty Tax Directorate
Manager, Excise Operations, Business Registration and Corporation Programs Division
Senior Program Officer, Excise Operations, Business Registration and Corporation Programs Division

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns Division
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Manager, Business Returns Division
Manager, Excise Duty
Team Leader, Business Returns Division

History: Delegation in respect of subsection 24(1) was amended on May 24, 2022.

Subsection 24(2)
May notify a person in writing of the cancellation of a registration along with the effective date of the cancellation

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Business Returns and Payment Processing Directorate
Director General, Excise and Specialty Tax Directorate
Director, Business Registration and Corporation Programs Division
Director, Excise and Specialty Tax Directorate
Manager, Excise and Specialty Tax Directorate
Manager, Excise Operations, Business Registration and Corporation Programs Division
Senior Program Officer, Excise Operations, Business Registration and Corporation Programs Division

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns Division
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Manager, Business Returns Division
Manager, Excise Duty
Team Leader, Business Returns Division

History: Delegation in respect of subsection 24(2) was amended on May 24, 2022.

Subsection 25(1)
May certify a registered person to be an independent remanufacturer

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Business Returns and Payment Processing Directorate
Director General, Excise and Specialty Tax Directorate
Director, Business Registration and Corporation Programs Division
Director, Excise and Specialty Tax Directorate
Manager, Excise and Specialty Tax Directorate
Manager, Excise Operations, Business Registration and Corporation Programs Division
Senior Program Officer, Excise Operations, Business Registration and Corporation Programs Division

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns Division
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Manager, Business Returns Division
Manager, Excise Duty
Team Leader, Business Returns Division

History: Delegation in respect of subsection 25(1) was amended on May 24, 2022.

Subsection 25(2)
May amend, suspend, renew, cancel or reinstate a certification

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Business Returns and Payment Processing Directorate
Director General, Excise and Specialty Tax Directorate
Director, Business Registration and Corporation Programs Division
Director, Excise and Specialty Tax Directorate
Manager, Excise and Specialty Tax Directorate
Manager, Excise Operations, Business Registration and Corporation Programs Division
Senior Program Officer, Excise Operations, Business Registration and Corporation Programs Division

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns Division
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Manager, Business Returns Division
Manager, Excise Duty
Team Leader, Business Returns Division

History: Delegation in respect of subsection 25(2) was amended on May 24, 2022.

Subsection 25(3)
May notify a person in writing of the cancellation of a registration along with the effective date of the cancellation

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Business Returns and Payment Processing Directorate
Director General, Excise and Specialty Tax Directorate
Director, Business Registration and Corporation Programs Division
Director, Excise and Specialty Tax Directorate
Manager, Excise and Specialty Tax Directorate
Manager, Excise Operations, Business Registration and Corporation Programs Division
Senior Program Officer, Excise Operations, Business Registration and Corporation Programs Division

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns Division
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Manager, Business Returns Division
Manager, Excise Duty
Team Leader, Business Returns Division

History: Delegation in respect of subsection 25(3) was amended on May 24, 2022.

Subsection 30(2)
May be satisfied that the terms set out in paragraphs 30(2)(a) and (b) are met, may authorize a person to file separate returns and separate applications for refunds in respect of a branch or division, and may impose conditions on such filing

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Business Returns and Payments Processing Directorate
Director General, Excise and Specialty Tax Directorate
Director, Business Registration and Corporation Programs Division
Director, Excise and Specialty Tax Directorate
Manager, Excise and Specialty Tax Directorate
Manager, Excise Operations, Business Registration and Corporation Programs Division
Senior Program Officer, Excise Operations, Business Registration and Corporation Programs Division

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns Division
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Manager, Business Returns Division
Manager, Excise Duty
Team Leader, Business Returns Division

History: Delegation in respect of subsection 30(2) was amended on May 24, 2022.

Subsection 30(3)
May revoke an authorization granted under subsection 30(2) and exercise the powers set out in paragraphs 30(3)(c) and (d)

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Business Returns and Payments Processing Directorate
Director General, Excise and Specialty Tax Directorate
Director, Business Registration and Corporation Programs Division
Director, Excise and Specialty Tax Directorate
Manager, Excise and Specialty Tax Directorate
Manager, Excise Operations, Business Registration and Corporation Programs Division
Senior Program Officer, Excise Operations, Business Registration and Corporation Programs Division

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns Division
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Manager, Business Returns Division
Manager, Excise Duty
Team Leader, Business Returns Division

History: Delegation in respect of subsection 30(3) was amended on May 24, 2022.

Subsection 30(4)
May notify a person of a revocation and its effective date

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Business Returns and Payments Processing Directorate
Director General, Excise and Specialty Tax Directorate
Director, Business Registration and Corporation Programs Division
Director, Excise and Specialty Tax Directorate
Manager, Excise and Specialty Tax Directorate
Manager, Excise Operations, Business Registration and Corporation Programs Division
Senior Program Officer, Excise Operations, Business Registration and Corporation Programs Division

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns Division
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Manager, Business Returns Division
Manager, Excise Duty
Team Leader, Business Returns Division

History: Delegation in respect of subsection 30(4) was amended on May 24, 2022.

Subsection 32(1)
May extend the time for filing a return or providing information

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Collections and Verification Branch
Director General, Excise and Specialty Tax Directorate
Director, Collections and Verification Branch
Director, Excise and Specialty Tax Directorate
Manager, Collections and Verification Branch
Manager, Excise and Specialty Tax Directorate

Field Positions
Director, National Verification and Collections Centre
Director, Tax Services Office
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Employer Services
Manager, Excise Duty
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections
Team Leader, Trust Compliance

History:  Delegation in respect of subsection 32(1) was amended on May 24, 2022, October 19, 2020 and November 6, 2014. 

Section 33
May issue a demand requiring a person to file a return for a designated reporting period and stipulate the date by which it must be filed

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Collections and Verification Branch
Director General, Excise and Specialty Tax Directorate
Director, Collections and Verification Branch
Director, Excise and Specialty Tax Directorate
Manager, Collections and Verification Branch 
Manager, Excise and Specialty Tax Directorate

Field Positions
Director, National Verification and Collections Centre
Director, Tax Services Office
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Employer Services
Manager, Excise Duty
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections
Team Leader, Trust Compliance
Senior Trust Accounts Examination Officer
Technical Advisor, Trust Accounts Examination/Trust Accounts Compliance
Trust Accounts Compliance Officer
Trust Accounts Examination Officer

History:  Delegation in respect of section 33 was amended on May 24, 2022, October 19, 2020 and November 6, 2014. 

Subsection 34(4)
May cancel small amounts of interest and penalty payable

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Appeals Branch 
Director General, Business Returns and Payment Processing Directorate
Director General, Collections and Verification Branch
Director General, Excise and Specialty Tax Directorate 
Director, Appeals Branch
Director, Business Registration and Corporation Programs Division 
Director, Collections and Verification Branch
Director, Excise and Specialty Tax Directorate
Manager, Appeals Branch
Manager, Collections and Verification Branch 
Manager, Excise and Specialty Tax Directorate
Manager, Excise Operations, Business Registration and Corporation Programs Division

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns Division
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Business Returns Division
Manager, Employer Services
Manager, Excise Duty
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Business Returns Division
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Senior Assessment, Account, Benefits Processing and Resource Officer, Business Returns Division
Assessment Processing Officer, Business Returns Division

History:  Delegation in respect of subsection 34(4) was amended on May 24, 2022, October 19, 2020 and November 6, 2014. 

Subsection 37(1)
May waive or cancel interest or penalties payable under section 64

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Appeals Branch
Director General, Business Returns and Payments Processing Directorate
Director General, Collections and Verification Branch
Director General, Excise and Specialty Tax Directorate
Director General, Horizontal Integration
Director, Appeals Branch
Director, Business Registration and Corporation Programs Division
Director, Collections and Verification Branch
Director, Excise and Specialty Tax Directorate
Director, Horizontal Programs
Manager, Appeals Branch
Manager, Collections and Verification Branch
Manager, Excise and Specialty Tax Directorate
Manager, Excise Operations, Business Registration and Corporation Programs Division
Manager, Voluntary Disclosures Program
Senior Program Officer, Excise Operations, Business Registration and Corporation Programs Division

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns Division
Assistant Director, Individual Tax Returns and Compliance
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Chief of Appeals
Manager, Appeals
Manager, Business Returns Division
Manager, Compliance
Manager, Employer Services
Manager, Excise Duty
Manager, Individual Tax Returns and Compliance
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Appeals
Team Leader, Business Returns Division
Team Leader, Individual Tax Returns and Compliance
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Team Leader, Voluntary Disclosures Program Processing 

History:  Delegation in respect of subsection 37(1) was amended on May 24, 2022, October 19, 2020, November 6, 2014 and April 12, 2013. 

Subsection 37(2)
May determine that a request has been submitted in a satisfactory manner

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Appeals Branch
Director General, Business Returns and Payments Processing Directorate
Director General, Collections and Verification Branch
Director General, Excise and Specialty Tax Directorate
Director, Appeals Branch
Director, Business Registration and Corporation Programs Division
Director, Collections and Verification Branch
Director, Excise and Specialty Tax Directorate
Manager, Appeals Branch
Manager, Collections and Verification Branch
Manager, Excise and Specialty Tax Directorate
Manager, Excise Operations, Business Registration and Corporation Programs Division
Senior Program Officer, Excise Operations, Business Registration and Corporation Programs Division

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns Division
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Chief of Appeals
Manager, Business Returns Division
Manager, Compliance
Manager, Excise Duty
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Business Returns Division
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Voluntary Disclosures Program Processing

History:  Delegation in respect of subsection 37(2) was amended on May 24, 2022, October 19, 2020 and November 6, 2014. 

Paragraph 45(2)(e)
May waive the requirement for a trustee in bankruptcy to file a return

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Collections and Verification Branch
Director General, Excise and Specialty Tax Directorate
Director, Collections and Verification Branch
Director, Excise and Specialty Tax Directorate
Manager, Collections and Verification Branch
Manager, Excise and Specialty Tax Directorate
Manager, Excise Operations, Business Registration and Corporation Programs Division
Senior Program Officer, Excise Operations, Business Registration and Corporation Programs Division

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns Division
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Business Returns Division
Manager, Excise Duty
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Business Returns Division
Team Leader, Revenue Collections

History:  Delegation in respect of paragraph 45(2)(e) was amended on May 24, 2022, October 19, 2020 and November 6, 2014. 

Paragraph 45(3)(e)
May waive the requirement for a receiver to file a return

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Collections and Verification Branch
Director General, Excise and Specialty Tax Directorate
Director, Collections and Verification Branch
Director, Excise and Specialty Tax Directorate
Manager, Collections and Verification Branch
Manager, Excise Operations, Business Registration and Corporation Programs Division
Senior Program Officer, Excise Operations, Business Registration and Corporation Programs Division

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns Division
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Business Returns Division
Manager, Excise Duty
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Business Returns Division
Team Leader, Revenue Collections

History:  Delegation in respect of paragraph 45(3)(e) was amended on May 24, 2022, October 19, 2020 and November 6, 2014. 

Subsection 45(4)
May issue a clearance certificate to a receiver or a representative

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Excise and Specialty Tax Directorate
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate 
Director, Aggressive Tax Planning Division
Director, Excise and Specialty Tax Directorate
Director, High Risk Compliance Strategy Division
Director, Large Business and Program Integration Division
Director, Medium Business Audit Division
Director, Policy, Planning and Disclosures Division
Director, Provincial Compliance Division
Director, Small Business Audit Division
Manager, Excise and Specialty Tax Directorate

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Manager, Audit
Manager, Corporate Services and Excise
Manager, Excise Duty
Team Leader, Audit
Team Leader, Excise Duty
Team Leader, Excise Duties and Other Levies

History:  Delegation in respect of subsection 45(4) was amended on May 24, 2022 and November 6, 2014. 

Subsection 48(2)
May specify in writing the form a record is to take and the information it must contain

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Collections and Verification Branch
Director General, Excise and Specialty Tax Directorate
Director, Collections and Verification Branch
Director, Excise and Specialty Tax Directorate
Manager, Collections and Verification Branch
Manager, Excise and Specialty Tax Directorate

Field Positions
Director, National Verification and Collections Centre
Director, Tax Services Office
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Employer Services
Manager, Excise Duty
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections
Team Leader, Trust Compliance

History: Delegation in respect of subsection 48(2) was amended on May 24, 2022 and October 19, 2020. 

Subsection 48(3)
May authorize that records be kept outside Canada or in a language other than English or French

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Excise and Specialty Tax Directorate
Director, Excise and Specialty Tax Directorate
Manager, Excise and Specialty Tax Directorate

Field Positions
Director, Tax Services Office
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Manager, Excise Duty

History: Delegation in respect of subsection 48(3) was amended on May 24, 2022.

Subsection 48(5)
May specify the records to be kept by a person and require that they be kept by that person

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Excise and Specialty Tax Directorate
Director, Excise and Specialty Tax Directorate
Manager, Excise and Specialty Tax Directorate

Field Positions
Director, Tax Services Office
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Manager, Excise Duty

History:  Delegation in respect of subsection 48(5) was amended on May 24, 2022 and November 6, 2014. 

Subsection 48(8)
May form the opinion that the retention of records is necessary for the administration or enforcement of the Act, may demand that a person retain those records and may specify the period for which they are to be retained

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Excise and Specialty Tax Directorate
Director, Excise and Specialty Tax Directorate
Manager, Excise and Specialty Tax Directorate

Field Positions
Director, Tax Services Office
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Manager, Excise Duty

History:  Delegation in respect of subsection 48(8) was amended on May 24, 2022 and November 6, 2014. 

Subsection 48(9)
May give written permission for the disposal of records before the expiry of the required retention period

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Excise and Specialty Tax Directorate
Director, Excise and Specialty Tax Directorate
Manager, Excise and Specialty Tax Directorate

Field Positions
Director, Tax Services Office
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Manager, Excise Duty

History: Delegation in respect of subsection 48(9) was amended on May 24, 2022.

Subsection 49(1)
May require that a person provide any information or record

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Audit Professional Services Directorate
Director General, Collections and Verification Branch
Director General, Excise and Specialty Tax Directorate
Director, Aggressive Tax Planning Division
Director, Collections and Verification Branch
Director, Excise and Specialty Tax Directorate
Director, Policy, Planning and Disclosures Division
Director, Technical Applications and Valuations Division
Manager, Collections and Verification Branch
Manager, Excise and Specialty Tax Directorate

Field Positions
Director, National Verification and Collections Centre
Director, Tax Services Office
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Employer Services
Manager, Excise Duty
Manager, Revenue Collections
Manager, Revenue Collections and Client Services

History:  Delegation in respect of subsection 49(1) was amended on May 24, 2022, October 19, 2020 and November 6, 2014. 

Subsection 49(3)
May make an ex parte application to a judge for an authorization to require a third party to provide information or records relating to unnamed persons

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Appeals Branch
Director General, Collections and Verification Branch
Director General, Excise and Specialty Tax Directorate
Director, Appeals Branch
Director, Collections and Verification Branch
Director, Excise and Specialty Tax Directorate
Director, Policy, Planning and Disclosures Division

Field Positions
Director, Tax Services Office

History:  Delegation in respect of subsection 49(3) was amended on May 24, 2022, October 19, 2020 and November 6, 2014. 

Subsection 51(1)
May consider a refund application and assess the amount of any refund

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Business Returns and Payments Processing Directorate
Director General, Excise and Specialty Tax Directorate
Director, Business Registration and Corporation Programs Division
Director, Excise and Specialty Tax Directorate
Manager, Excise and Specialty Tax Directorate
Manager, Excise Operations, Business Registration and Corporation Programs Division
Senior Program Officer, Excise Operations, Business Registration and Corporation Programs Division

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns Division
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Manager, Business Returns Division
Manager, Excise Duty
Team Leader, Business Returns Division
Senior Assessment, Account, Benefits Processing and Resource Officer, Business Returns Division
Assessment Processing Officer, Business Returns Division

History: Delegation in respect of subsection 51(1) was amended on May 24, 2022.

Subsection 54(3)
May request a person who has filed a notice of objection to provide the information required by paragraph 54(2)(b) or (c) of the Act

Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals Branch

History: Delegation in respect of subsection 54(3) was amended on October 19, 2020.

Subsection 54(7)
May accept a notice of objection that was not filed in the prescribed form and manner

Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals Branch

History: Delegation in respect of subsection 54(7) was amended on October 19, 2020.

Subsection 54(8)
May, on receipt of a notice of objection, reconsider an assessment and vacate or confirm it or make a reassessment

Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals Branch

History: Delegation in respect of subsection 54(8) was amended on October 19, 2020.

Subsection 54(9)
May confirm an assessment without reconsideration, if a person wishes to appeal directly to the Tax Court of Canada

Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals Branch

History: Delegation in respect of subsection 54(9) was amended on October 19, 2020.

Subsection 54(10)
May notify the person objecting to an assessment of the Minister’s decision

Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals Branch

History: Delegation in respect of subsection 54(10) was amended on October 19, 2020.

Subsection 55(4)
May accept an application to extend the time to file an objection that was not made in accordance with subsection 55(3) of the Act

Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals Branch

History: Delegation in respect of subsection 55(4) was amended on October 19, 2020.

Subsection 55(5)
May consider without delay an application to extend the time to file an objection, grant or refuse it, and notify the person of the decision

Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals Branch

History: Delegation in respect of subsection 55(5) was amended on October 19, 2020.

Subsection 62(1)
May agree that a question should be determined by the Tax Court of Canada

Headquarters Positions
Director General, Appeals Branch

History: Delegation in respect of subsection 62(1) was amended on October 19, 2020.

Subsection 63(1)
May apply to the Tax Court of Canada for a determination of a question that is common to the assessments of two or more persons

Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals Branch

History: Delegation in respect of subsection 63(1) was amended on October 19, 2020.

Subsection 63(3)
May serve a copy of an application made under subsection 63(1) of the Act

Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals Branch

History: Delegation in respect of subsection 63(3) was amended on October 19, 2020.

Subsection 63(6)
May appeal from the Court’s determination

Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch

History: Delegation in respect of subsection 63(6) was amended on October 19, 2020.

Subsection 69(4)
May file a stay of proceedings with the Tax Court of Canada

Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals Branch

History: Delegation in respect of subsection 69(4) was amended on October 19, 2020.

Subsection 77(1)
May authorize a person to inspect, audit or examine records, etc.

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Collections and Verification Branch
Director General, Excise and Specialty Tax Directorate
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Collections and Verification Branch
Director, Excise and Specialty Tax Directorate
Director, Policy, Planning and Disclosures Division

Field Positions
Director, Tax Services Office

History:  Delegation in respect of subsection 77(1) was amended on May 24, 2022, October 19, 2020 and November 6, 2014. 

Subsection 77(4)
May make an ex parte application to a judge to authorize a person to enter into a dwelling house

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Collections and Verification Branch
Director General, Excise and Specialty Tax Directorate
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Collections and Verification Branch
Director, Excise and Specialty Tax Directorate
Director, Policy, Planning and Disclosures Division

Field Positions
Director, National Verification and Collections Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Services Office

History:  Delegation in respect of subsection 77(4) was amended on May 24, 2022, October 19, 2020 and November 6, 2014. 

Subsection 78(1)
May apply to a judge for a court order requiring a person to provide any access, assistance, information or record sought under section 49 or 77 of the Act

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Collections and Verification Branch
Director General, Excise and Specialty Tax Directorate
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Collections and Verification Branch
Director, Aggressive Tax Planning Division
Director, Excise and Specialty Tax Directorate

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Services Office

History:  Delegation in respect of subsection 78(1) was amended on May 24, 2022, October 19, 2020 and November 6, 2014. 

Section 79
May certify as true, copies of documents seized, inspected, audited or examined

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Collections and Verification Branch
Director General, Excise and Specialty Tax Directorate
Director, Aggressive Tax Planning Division
Director, Collections and Verification Branch
Director, Excise and Specialty Tax Directorate
Manager, Collections and Verification Branch
Manager, Excise and Specialty Tax Directorate

Field Positions
Director, International Tax Services Office
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Criminal Investigations
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Assistant Director, National Verification and Collections Centre
Assistant Director, Rebates Division
Assistant Director, Returns Correction Enquiries Division
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Criminal Investigations
Manager, Employer Services
Manager, Excise Duty
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Case Manager, Criminal Investigations
Team Leader, Criminal Investigations
Team Leader, Excise Duty
Team Leader, General Rebates
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Senior Collection Enforcement Officer
Senior Investigator, Criminal Investigations
Senior Trust Accounts Examination Officer
Analyst, Enforcement Services
Collections Contact Officer
Collections Officer
Excise Duty Officer
Excise Technical Advisor
Investigator, Criminal Investigations
Resource Officer/Complex Case Officer
Technical Advisor, Revenue Collections
Technical Advisor, Trust Accounts Examination/Trust Accounts Compliance
Trust Accounts Compliance Officer
Trust Accounts Compliance/Collections Contact Officer
Trust Accounts Examination/Collections Officer
Trust Accounts Examination Officer

History:  Delegation in respect of section 79 was amended on May 24, 2022, November 24, 2021, October 19, 2020, November 6, 2014 and February 28, 2012.

Subsection 81(2)
May require a person who resides in Canada or is a non-resident who carries on business in Canada to provide foreign-based information or records

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Audit Professional Services Directorate
Director General, Collections and Verification Branch
Director General, Excise and Specialty Tax Directorate
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Aggressive Tax Planning Division
Director, Collections and Verification Branch
Director, Competent Authority Services Division
Director, Excise and Specialty Tax Directorate
Director, High Risk Compliance Strategy Division
Director, International Tax Division
Director, Large Business and Program Integration Division
Director, Medium Business Audit Division
Director, Policy, Planning and Disclosures Division
Director, Provincial Compliance Division
Director, Small Business Audit Division
Director, Technical Applications and Valuation Division
Manager, Collections and Verification Branch
Manager, Excise and Specialty Tax Directorate

Field Positions
Director, International Tax Services Office
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Excise Duty
Manager, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services

History:  Delegation in respect of subsection 81(2) was amended on May 24, 2022, October 19, 2020 and November 6, 2014. 

Subsection 81(8)
May make a motion in any court to prohibit the introduction of any foreign-based information or record covered in a notice

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Audit Professional Services Directorate
Director General, Collections and Verification Branch
Director General, Excise and Specialty Tax Directorate
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Aggressive Tax Planning Division
Director, Collections and Verification Branch
Director, Excise and Specialty Tax Directorate
Director, High Risk Compliance Strategy Division
Director, Large Business and Program Integration Division
Director, Medium Business Audit Division
Director, Policy, Planning and Disclosures Division
Director, Provincial Compliance Division
Director, Small Business Audit Division
Director, Technical Applications and Valuation Division
Manager, Collections and Verification Branch
Manager, Excise and Specialty Tax Directorate

Field Positions
Director, International Tax Services Office
Director, National Verification and Collections Centre
Director, Tax Services Office
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Excise Duty
Manager, Revenue Collections
Manager, Revenue Collections and Client Services

History:  Delegation in respect of subsection 81(8) was amended on May 24, 2022, October 19, 2020 and November 6, 2014. 

Section 82
May specify the information to be filed by a corporation in respect of transactions with each non-resident person with whom it was not dealing at arm’s length

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Excise and Specialty Tax Directorate
Director, Excise and Specialty Tax Directorate

History: Delegation in respect of section 82 was amended on May 24, 2022.

Subsection 83(1)
May make an ex parte application for the issuance of a search warrant

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Collections and Verification Branch
Director General, Excise and Specialty Tax Directorate
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Collections and Verification Branch
Director, Excise and Specialty Tax Directorate
Director, Policy, Planning and Disclosures Division

Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Criminal Investigations
Manager, Criminal Investigations
Case Manager, Criminal Investigations
Team Leader, Criminal Investigations
Senior Investigator, Criminal Investigations
Investigator, Criminal Investigations

History:  Delegation in respect of subsection 83(1) was amended on May 24, 2022, October 19, 2020 and November 6, 2014. 

Subsection 83(6)
May waive retention of records or things seized

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Excise and Specialty Tax Directorate
Director, Excise and Specialty Tax Directorate
Director, Policy, Planning and Disclosures Division
Manager, Excise and Specialty Tax Directorate

Field Positions
Director, Tax Services Office
Assistant Director, Criminal Investigations
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Manager, Criminal Investigations
Case Manager, Criminal Investigations
Team Leader, Criminal Investigations
Senior Investigator, Criminal Investigations
Investigator, Criminal Investigations

History:  Delegation in respect of subsection 83(6) was amended on May 24, 2022 and November 6, 2014. 

Subsection 83(8)
May impose conditions on the inspection of records and things seized

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Excise and Specialty Tax Directorate
Director, Excise and Specialty Tax Directorate
Director, Policy, Planning and Disclosures Division
Manager, Excise and Specialty Tax Directorate

Field Positions
Director, Tax Services Office
Assistant Director, Criminal Investigations
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Manager, Criminal Investigations
Case Manager, Criminal Investigations
Team Leader, Criminal Investigations
Senior Investigator, Criminal Investigations
Investigator, Criminal Investigations

History:  Delegation in respect of subsection 83(8) was amended on May 24, 2022 and November 6, 2014. 

Subsection 84(5)
May provide appropriate persons with confidential information relating to imminent danger of death or physical injury to any individual

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Business Returns and Payments Processing Directorate
Director General, Appeals Branch
Director General, Collections and Verification Branch
Director General, Criminal Investigations
Director General, Excise and Specialty Tax Directorate
Director General, International and Large Business Directorate
Director General, Legislative Policy and Regulatory Affairs Branch
Director General, Small and Medium Enterprises Directorate
Director, Aggressive Tax Planning Division
Director, Appeals Branch
Director, Business Registration and Corporation Programs Division
Director, Collections and Verification Branch
Director, Criminal Investigations
Director, Excise and Specialty Tax Directorate
Director, High Risk Compliance Strategy Division
Director, Large Business and Program Integration Division
Director, Legislative Policy and Regulatory Affairs Branch
Director, Medium Business Audit Division
Director, Policy, Planning and Disclosures Division
Director, Provincial Compliance Division
Director, Small Business Audit Division
Manager, Collections and Verification Branch
Manager, Excise and Specialty Tax Directorate
Manager, Excise Operations, Business Registration and Corporation Programs Division
Manager, Legislative Policy and Regulatory Affairs Branch
Senior Policy Analyst, Legislative Policy and Regulatory Affairs Branch
Senior Program Specialist, Legislative Policy Directorate
Senior Technical Publications Analyst, Legislative Policy Directorate
Senior Program Officer, Excise Operations, Business Registration and Corporation Programs Division
Policy Analyst, Legislative Policy and Regulatory Affairs Branch
Technical Policy Advisor, Legislative Policy Directorate
Senior Project Officer, Legislative Policy Directorate

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns Division
Assistant Director, Criminal Investigations
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Corporate Services and Excise
Manager, Criminal Investigations
Manager, Excise Duty
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Criminal Investigations
Team Leader, Excise Duties and Other Levies
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services

History:  Delegation in respect of subsection 84(5) was amended on May 24, 2022, November 24, 2021, October 19, 2020 and November 6, 2014. 

Subsection 84(9)
May appeal an order or direction made in the course of legal proceedings requiring an official to give or produce evidence relating to any confidential information

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Audit Professional Services Directorate
Director General, Collections and Verification Branch
Director General, Excise and Specialty Tax Directorate
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Aggressive Tax Planning Division
Director, Collections and Verification Branch
Director, Excise and Specialty Tax Directorate
Director, Financial Institutions and Real Property Division
Director, General Operations and Border Issues Division
Director, High Risk Compliance Strategy Division
Director, Large Business and Program Integration Division
Director, Medium Business Audit Division
Director, Policy, Planning and Disclosures Division
Director, Provincial Compliance Division
Director, Public Service Bodies and Governments Division
Director, Small Business Audit Division
Director, Technical Applications and Valuation Division

Field Positions
Director, International Tax Services Office
Director, National Verification and Collections Centre
Director, Tax Services Office
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Services Office

History:  Delegation in respect of subsection 84(9) was amended on May 24, 2022, October 19, 2020 and November 6, 2014. 

Subsection 87(1)
May make an ex parte application to a judge for authorization to proceed with any of the actions described in subsection 86(1) when the collection of an amount is in jeopardy

Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch

Field Positions
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services

History:  Delegation in respect of subsection 87(1) was amended on October 19, 2020 and November 6, 2014. 

Subsection 87(4)
May serve an authorization granted under subsection 87(1) of the Act

Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Senior Collection Enforcement Officer
Resource Officer/Complex Case Officer

History:  Delegation in respect of subsection 87(4) was amended on October 19, 2020, November 6, 2014 and February 28, 2012.

Subsection 87(6)
May apply to a judge for further direction if service cannot reasonably be effected

Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch

Field Positions
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services

History:  Delegation in respect of subsection 87(6) was amended on October 19, 2020 and November 6, 2014. 

Subsection 88(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, Tax Centre
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services

History:  Delegation in respect of subsection 88(1) was amended on October 19, 2020 and November 6, 2014. 

Subsection 88(8)
May provide written consent for the sale or disposition of property

Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch

Field Positions
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services

History:  Delegation in respect of subsection 88(8) was amended on October 19, 2020 and November 6, 2014. 

Subsection 88(10)
May make an ex parte application to a judge for an order giving effect to a proceeding, charge, lien, priority or binding interest

Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch

Field Positions
Director, Tax Services Office

History:  Delegation in respect of subsection 88(10) was amended on October 19, 2020 and November 6, 2014. 

Subsection 89(1)
May require a person who is, or will be, liable to make a payment to a debtor to pay that amount 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, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns Division
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Senior Collection Enforcement Officer
Resource Officer/Complex Case Officer
Technical Advisor, Revenue Collections
Collections Officer
Collections Contact Officer
Trust Accounts Compliance/Collections Contact Officer
Trust Accounts Examination/Collections Officer

History:  Delegation in respect of subsection 89(1) was amended on November 24, 2021, October 19, 2020, November 6, 2014 and February 28, 2012.

Subsection 89(2)
May have knowledge or form a suspicion that an institution or a person will be lending or advancing money or making a payment to a debtor and may require the institution or person to pay that amount 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, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns Division
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Senior Collection Enforcement Officer

History:  Delegation in respect of subsection 89(2) was amended on October 19, 2020, November 6, 2014 and February 28, 2012.

Subsection 89(4)
May stipulate the portion of periodic payments 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, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns Division
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Senior Collection Enforcement Officer
Resource Officer/Complex Case Officer
Technical Advisor, Revenue Collections
Collections Officer
Collections Contact Officer
Trust Accounts Compliance/Collections Contact Officer
Trust Accounts Examination/Collections Officer

History:  Delegation in respect of subsection 89(4) was amended on November 24, 2021, October 19, 2020, November 6, 2014 and February 28, 2012.

Section 90
May specify an amount to be retained and require that the amount be retained by way of deduction or set off

Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Manager, Collections and Verification Branch

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns Division
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Senior Collection Enforcement Officer
Resource Officer/Complex Case Officer
Technical Advisor, Revenue Collections
Collections Officer
Collections Contact Officer
Trust Accounts Compliance/Collections Contact Officer
Trust Accounts Examination/Collections Officer

History:  Delegation in respect of section 90 was amended on November 24, 2021, October 19, 2020, November 6, 2014 and February 28, 2012.

Section 91
May acquire any interest in a debtor’s property, determine a reasonable manner of disposing of that interest and dispose of the interest

Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch

History:  Delegation in respect of section 91 was amended on October 19, 2020 and November 6, 2014. 

Subsection 92(1)
May have knowledge or form a suspicion that a person is holding money that was seized from a debtor by a police officer and require that the person turn that money over to the Receiver General

Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services

History:  Delegation in respect of subsection 92(1) was amended on October 19, 2020 and November 6, 2014. 

Subsection 93(1)
May give notice of the intention to direct the seizure and disposal of a person’s things, issue a certificate of the failure to pay, and direct that the person's things be seized

Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch

History:  Delegation in respect of subsection 93(1) was amended on October 19, 2020 and November 6, 2014. 

Subsection 93(2)
May dispose of things seized and determine the manner of disposal that is considered appropriate

Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch

History:  Delegation in respect of subsection 93(2) was amended on October 19, 2020 and November 6, 2014. 

Subsection 94(1)
May form a suspicion that a person has left or is about to leave Canada and may demand payment of any amount owing or that would be owed if the time for payment had arrived

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

History:  Delegation in respect of subsection 94(1) was amended on November 24, 2021, October 19, 2020 and November 6, 2014. 

Subsection 94(2)
May direct that things of a person described in subsection 94(1) be seized

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

History:  Delegation in respect of subsection 94(2) was amended on November 24, 2021, October 19, 2020 and November 6, 2014. 

Subsection 95(7)
May make an assignment of a certificate to a director of a corporation

Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch

Field Positions
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services

History:  Delegation in respect of subsection 95(7) was amended on October 19, 2020 and November 6, 2014. 

Subsection 98(12)
May present a document purporting to be a printout of the information in respect of a person

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Collections and Verification Branch
Director General, Business Returns and Payments Processing Directorate
Director General, Excise and Specialty Tax Directorate
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Aggressive Tax Planning Division
Director, Collections and Verification Branch
Director, Business Registration and Corporation Programs Division
Director, Excise and Specialty Tax Directorate
Director, High Risk Compliance Strategy Division
Director, Large Business and Program Integration Division
Director, Medium Business Audit Division
Director, Policy, Planning and Disclosures Division
Director, Provincial Compliance Division
Director, Small Business Audit Division
Manager, Collections and Verification Branch
Manager, Excise and Specialty Tax Directorate
Manager, Excise Operations, Business Registration and Corporation Programs Division

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns Division
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Corporate Services and Excise
Manager, Excise Duty
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Excise Duty
Team Leader, Excise Duties and Other Levies
Team Leader, Revenue Collections
Excise Technical Advisor
Excise Duty Officer

History:  Delegation in respect of subsection 98(12) was amended on May 24, 2022, October 19, 2020 and November 6, 2014.