Last updated on March 11, 2024

Delegations in respect of the Excise Act were originally approved on September 27, 1999. On December 3, 2009 a new instrument was approved to replace all previous versions and amendments.

The delegations listed below are effective December 3, 2009, 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 Excise 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. A superior officer holding a position in the Canada Revenue Agency, the Canada Border Services Agency and the Royal Canadian Mounted Police listed in the following Schedule, or a person authorized to perform the duties of that position.

Designation

Excise Act

The following positions in the Canada Revenue Agency, Canada Border Services Agency and Royal Canadian Mounted Police, or a person authorized to perform the duties of one of those positions, have been designated as superior officers for the purposes of the Act and regulations.

Canada Revenue Agency
Deputy Commissioner
Assistant Commissioner
Director General, Accounts Receivable
Director General, Business Returns
Director General, Excise and Specialty Tax Directorate
Director, Accounts Receivable Tax Programs
Director, Business Registration and Corporation Programs
Director, Excise and Specialty Tax Directorate
Manager, Excise and Specialty Tax Directorate
Manager, Specialty Business Returns, Business Registration and Corporation Programs
Director, Summerside Tax Centre
Director, Tax Services Office
Assistant Director, Business Division, Summerside Tax Centre
Assistant Director, Enforcement
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Corporate Services and Excise, Summerside Tax Centre
Manager, Excise Duty
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Excise Duties and Other Levies, Summerside Tax Centre
Team Leader, Excise Duty
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Canada Border Services Agency
Director General, Laboratory and Scientific Services Directorate, Canada Border Services Agency
Director, Analytical and Forensic Services Division, Canada Border Services Agency
Director, Adjudications Division, Canada Border Services Agency
Manager, Alcohol and Tobacco Section, Analytical and Forensic Services Division, Canada Border Services Agency
Royal Canadian Mounted Police
Detachment Commander, Royal Canadian Mounted Police
Customs and Excise Section Commander, Royal Canadian Mounted Police

Note: Pursuant to section 2 of the Excise Act, the Commissioner of Revenue is a superior officer for the purposes of the Act and regulations.

History: Designations were initially approved on September 27, 1999, amended on March 4, 2008, replaced on December 3, 2009 and amended on October 4, 2012 and March 11, 2024.

Excise Act

Section 13
May designate officers to whom licence applications are to be made

Headquarters Positions
Director General, Excise and Specialty Tax Directorate
Director, Excise and Specialty Tax Directorate

Field Positions
Director, Tax Services Office

History: Delegation in respect of section 13 was amended on March 11, 2024.

Subsection 17(2)
May judge whether proposed licensed premises are so situated, constructed or arranged as to embarrass or endanger the full collection of revenue

Headquarters Positions
Director General, Excise and Specialty Tax Directorate
Director, Excise and Specialty Tax Directorate

Field Positions
Director, Tax Services Office
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty
Team Leader, Excise Duty

History: Delegation in respect of subsection 17(2) was amended on March 11, 2024.

Section 20
May authorize an application for a licence

Headquarters Positions
Director General, Excise and Specialty Tax Directorate
Director, Excise and Specialty Tax Directorate

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

History: Delegation in respect of section 20 was amended on March 11, 2024.

Subsection 21(1)
May declare a licence forfeited where a manufacturer imposes exclusive conditions of sale on a purchaser so as to restrain competition

Headquarters Positions
Director General, Excise and Specialty Tax Directorate
Director, Excise and Specialty Tax Directorate

Field Positions
Director, Tax Services Office

History: Delegation in respect of subsection 21(1) was amended on March 11, 2024.

Subsection 21(3)
Must be satisfied that practices restraining competition have ceased, before a new licence is granted

Headquarters Positions
Director General, Excise and Specialty Tax Directorate
Director, Excise and Specialty Tax Directorate

Field Positions
Director, Tax Services Office

History: Delegation in respect of subsection 21(3) was amended on March 11, 2024.

Subsection 21(4)
A decision is final on whether the sale or consignment of goods is, or is not, subject to the terms and conditions mentioned in section 21

Headquarters Positions
Director General, Excise and Specialty Tax Directorate
Director, Excise and Specialty Tax Directorate

Field Positions
Director, Tax Services Office

History: Delegation in respect of subsection 21(4) was amended on March 11, 2024.

Section 27
May be the sole judge of what would be sufficient cause for requiring a new list and description of apparatus, etc., for a licence application and may require them from an applicant

Headquarters Positions
Director General, Excise and Specialty Tax Directorate
Director, Excise and Specialty Tax Directorate

Field Positions
Director, Tax Services Office
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty
Team Leader, Excise Duty

History: Delegation in respect of section 27 was amended on March 11, 2024.

Paragraph 31(a)
May give written permission for the disposal of records prior to six years from the end of the calendar year in respect of which they are being kept

Headquarters Positions
Director General, Excise and Specialty Tax Directorate
Director, Excise and Specialty Tax Directorate

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

History: Delegation in respect of paragraph 31(a) was amended on March 11, 2024.

Subsection 32(1)
May, at any time, require the production of an inventory of stock

Headquarters Positions
Director General, Excise and Specialty Tax Directorate
Director, Excise and Specialty Tax Directorate

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

History: Delegation in respect of subsection 32(1) was amended on March 11, 2024.

Section 36.1
May authorize and/or revoke a half-year reporting period

Headquarters Positions
Director General, Business Returns
Director General, Excise and Specialty Tax Directorate
Director, Business Registration and Corporation Programs
Director, Excise and Specialty Tax Directorate
Manager, Excise and Specialty Tax Directorate
Manager, Specialty Business Returns, Business Registration and Corporation Programs

Field Positions
Director, Tax Services Office
Director, Summerside Tax Centre
Assistant Director, Business Division, Summerside Tax Centre
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Manager, Corporation Returns, Specialty Business Returns and Revenue Processing Section, Summerside Tax Centre
Manager, Excise Duty
Team Leader, Specialty Business Returns, Summerside Tax Centre

History: Delegation in respect of section 36.1 was amended on March 11, 2024. It was initially approved on October 4, 2012.

Subsection 42(5)
On written application made within the specified time, may refund any duty of excise or fee erroneously paid or overpaid under the Excise Act

Headquarters Positions
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 (LPRA) Programs
Manager, Excise Duty
Team Leader, Excise Duty

History: Delegation in respect of subsection 42(5) was amended on March 11, 2024.

Subsections 44(1) and (3)
May examine and approve, or re-examine and approve, instruments and tanks to be used in determining the quantity or volume of alcohol for purposes of the Excise Act or regulations

Headquarters Positions
Director General, Laboratory and Scientific Services Directorate, Canada Border Services Agency
Director, Analytical and Forensic Services Division, Canada Border Services Agency
Manager, Alcohol and Tobacco Section, Analytical and Forensic Services Division, Canada Border Services Agency

Subsection 44(2)
May direct in writing that any instrument previously examined and approved be submitted for re-examination

Headquarters Positions
Director General, Laboratory and Scientific Services Directorate, Canada Border Services Agency
Director General, Excise and Specialty Tax Directorate
Director, Analytical and Forensic Services Division, Canada Border Services Agency
Director, Excise and Specialty Tax Directorate
Manager, Alcohol and Tobacco Section, Analytical and Forensic Services Division, Canada Border Services Agency
Manager, Excise and Specialty Tax Directorate

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

History: Delegation in respect of subsection 44(2) was amended on March 11, 2024.

Subsection 44(4)
After re-examining an instrument, may revoke the approval of that instrument or instruments of the same class, type or design as that instrument

Headquarters Positions
Director General, Laboratory and Scientific Services Directorate, Canada Border Services Agency
Director, Analytical and Forensic Services Division, Canada Border Services Agency
Manager, Alcohol and Tobacco Section, Analytical and Forensic Services Division, Canada Border Services Agency

Subsection 44(5)
May revoke the approval of the use of a tank given pursuant to paragraph 44(1)(b)

Headquarters Positions
Director General, Laboratory and Scientific Services Directorate, Canada Border Services Agency
Director, Analytical and Forensic Services Division, Canada Border Services Agency
Manager, Alcohol and Tobacco Section, Analytical and Forensic Services Division, Canada Border Services Agency

Subsection 45(3)
May approve an alternative method in determining the quantity or volume of alcohol, when it is difficult to make such determination in accordance with subsection 44(1)

Headquarters Positions
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 (LPRA) Programs
Manager, Excise Duty

Note: A decision under this provision is based upon the recommendation of the Director General, Laboratory and Scientific Services Directorate, the Director, Analytical and Forensic Services Division, or the Manager, Alcohol and Tobacco Section, Canada Border Services Agency

History: Delegation in respect of subsection 45(3) was amended on March 11, 2024.

Section 69
May be the official who receives a schedule of property seized

Headquarters Positions
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 (LPRA) Programs
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Excise Duty
Team Leader, Excise Duty

History: Delegation in respect of section 69 was amended on March 11, 2024.

Section 71
May direct how to deal with condemned goods

Headquarters Positions
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 (LPRA) Programs
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Excise Duty

History: Delegation in respect of section 71 was amended on March 11, 2024.

Subsection 102(4)
May remit a penalty, on payment of the applicable duties, where satisfied that the persons liable for the penalty were not privy to an unlawful abstraction of the goods, or that the goods were stolen by persons unknown to them, and that they have used all possible means for the detection and arrest of the criminal

Headquarters Positions
Director General, Excise and Specialty Tax Directorate
Director, Excise and Specialty Tax Directorate

Field Positions
Director, Tax Services Office
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs

History: Delegation in respect of subsection 102(4) was amended on March 11, 2024.

Subsection 110.1(2)
May extend the time for the payment of duty

Headquarters Positions
Director General, Accounts Receivable
Director General, Excise and Specialty Tax Directorate
Director, Accounts Receivable Tax Programs
Director, Excise and Specialty Tax Directorate
Manager, Excise and Specialty Tax Directorate

Field Positions
Director, Tax Services Office
Director, Summerside Tax Centre
Assistant Director, Enforcement
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty
Assistant Director, Business Division, Summerside Tax Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, Corporate Services and Excise, Summerside Tax Centre
Team Leader, Excise Duties and Other Levies, Summerside Tax Centre
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services

History: Delegation in respect of subsection 110.1(2) was amended on March 11, 2024.

Section 112
May deal with articles seized

Headquarters Positions
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
Detachment Commander, Royal Canadian Mounted Police
Customs and Excise Section Commander, Royal Canadian Mounted Police

History: Delegation in respect of section 112 was amended on March 11, 2024.

Section 124
May make a determination and release a seizure made in error

Headquarters Positions
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 (LPRA) Programs
Manager, Excise Duty
Detachment Commander, Royal Canadian Mounted Police
Customs and Excise Section Commander, Royal Canadian Mounted Police

History: Delegation in respect of section 124 was amended on March 11, 2024.

Subsection 168(1)
May approve a guarantee company and determine the amount of the bond required in order to obtain a brewer's licence

Headquarters Positions
Director General, Excise and Specialty Tax Directorate
Director, Excise and Specialty Tax Directorate

Field Positions
Director, Tax Services Office

History: Delegation in respect of subsection 168(1) was amended on March 11, 2024.

Subsection 169(2)
May approve a guarantee company putting up a bond in connection with a licence for manufacturing malt products (wort) and approve the formula to be used in the process of manufacturing such products

Headquarters Positions
Director General, Excise and Specialty Tax Directorate
Director, Excise and Specialty Tax Directorate

Field Positions
Director, Tax Services Office

History: Delegation in respect of subsection 169(2) was amended on March 11, 2024.

Subsection 170.1(5)
May approve the form and manner in which to make an election that allocates the 75,000 hectolitre quantity limit for the reduced rates of duty amongst related or associated brewers

Headquarters Positions
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 (LPRA) Programs
Manager, Excise Duty

History: Delegation in respect of subsection 170.1(5) was amended on March 11, 2024.