Wage Earner Protection Program Act – Authorization to exercise powers or perform duties of the Minister of National Revenue

Last updated on September 28, 2021

The delegations listed below were first approved on October 29, 2009, and are effective as of that date, 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 Wage Earner Protection Program Act

1. Persons holding the position of Commissioner, 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 Wage Earner Protection Program Act that are set out in the Schedule.

Wage Earner Protection Program Act

Subsection 32(2)
The Minister of National Revenue may recover the amount specified in a notice sent pursuant to subsection 32(1) of the Wage Earner Protection Program Act

Headquarter Positions
Director General, Collections
Director, Collections

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
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Senior Collection Enforcement Officer
Resource Officer/Complex Case Officer
Technical Advisor, Revenue Collections
Complex Recovery Officer
Collections Contact Officer
Collections Officer

History:  The delegation in respect of subsection 32(2) was amended on November 6, 2014 and February 28, 2012. 

Subsection 32.93(1)
May recover a debt due to Her Majesty in right of Canada under section 32, 32.2 or 32.8 of the Act

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

Field Positions
Director, National Verification and Collection Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collection 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
Senior Collection Enforcement Officer
Technical Advisor, Revenue Collections
Complex Recovery Officer
Collections Officer
Collections Contact Officer

History: Delegation in respect of subsection 32.93(1) was initially approved on September 28, 2021.