Delegation under the

AIR TRAVELLERS SECURITY CHARGE ACT

Administrative Consolidation

Updated to November 6, 2014

Important note to users:

This consolidation has been prepared for convenience of reference only and has no official sanction.

The delegations listed below are effective December 18, 2002, unless otherwise indicated.

Officers authorized to exercise the powers and perform the duties of the Minister of National Revenue under the Air Travellers Security Charge Act

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 attached Schedule, or a person authorized to perform the duties of that position, in respect of the provisions of the Act that are set out in that Schedule.

NOTE: The Commissioner may exercise the powers and perform the duties of the Minister under the Air Travellers Security Charge Act, in accordance with section 8 of that Act.

Note regarding amendments to delegations: This consolidation includes all amendments made up to the date specified on the covering page. A history of when these amendments were made is listed under each provision.

SCHEDULE

AIR TRAVELLERS SECURITY CHARGE ACT

Section 2 – Definition of “continuous journey”

The Minister may accept evidence of continuous journey for the purposes of subparagraph (b)(iii)

Headquarters Positions

Deputy Assistant Commissioner, Compliance Programs Branch

Director General, GST/HST Directorate

Director, Small and Medium Business Audit

Field Positions

Director, Tax Services Office

Assistant Director, Audit

Assistant Director, GST/HST Audit

Manager, Audit

Manager, GST/HST Audit

Team Leader, Audit

Team Leader, GST/HST Audit

History: Delegation in respect of section 2 was amended on November 6, 2014.

Section 10

The Minister may designate officers who may administer oaths and take and receive affidavits

Headquarters Positions

Deputy Assistant Commissioner, Compliance Programs Branch

Director General, Collections

Director General, GST/HST Directorate

Director General, Tax and Charities Appeals

Director, Collections

Director, Small and Medium Business Audit

Director, Trust Accounts

Field Positions

Director, Tax Services Office

Director, Summerside Tax Centre

History: Delegation in respect of section 10 was amended on November 6, 2014 and May 6, 2013.

Section 16.1

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

Headquarters Positions

Director General, Business Returns

Director, Business Registration and Corporation Programs

Manager, Specialty Business Returns, Business Registration and Corporation Programs

Field Positions

Director, Tax Services Office

Director, Summerside Tax Centre

Assistant Director, Audit

Assistant Director, Business Division, Summerside Tax Centre

Assistant Director, GST/HST Audit

Manager, Audit

Manager, Corporation Returns, Specialty Business Returns and Revenue Processing Section, Summerside Tax Centre

Manager, GST/HST Audit

Team Leader, Audit

Team Leader, GST/HST Audit

Team Leader, Specialty Business Returns, Summerside Tax Centre

History: Delegation in respect of section 16.1 was amended on November 6, 2014. It was initially approved on October 4, 2012.

Subsection 17(1)

The Minister authorizes the form and manner in which designated air carriers shall register

Headquarters Positions

Director General, Business Returns

Director, Business Registration and Corporation Programs

Manager, Specialty Business Returns

Field Positions

Director, Summerside Tax Centre

Assistant Director, Business Division, Summerside Tax Centre

Manager, Corporate Services and Excise, Summerside Tax Centre

Team Leader, Excise Duties and Other Levies, Summerside Tax Centre

History: Delegation in respect of subsection 17(1) was amended on May 6, 2013.

Paragraph 17(2)(a)

The Minister authorizes the form and manner in which designated air carriers shall file a return and specifies the information required

Headquarters Positions

Director General, Business Returns

Director, Business Registration and Corporation Programs

Manager, Specialty Business Returns

Field Positions

Director, Summerside Tax Centre

Assistant Director, Business Division, Summerside Tax Centre

Manager, Corporate Services and Excise, Summerside Tax Centre

Team Leader, Excise Duties and Other Levies, Summerside Tax Centre

History: Delegation in respect of paragraph 17(2)(a) was amended on May 6, 2013.

Section 18

The Minister authorizes the form and manner of reporting amounts collected

Headquarters Positions

Director General, Business Returns

Director, Business Registration and Corporation Programs

Manager, Specialty Business Returns

Field Positions

Director, Summerside Tax Centre

Assistant Director, Business Division, Summerside Tax Centre

Manager, Corporate Services and Excise, Summerside Tax Centre

Team Leader, Excise Duties and Other Levies, Summerside Tax Centre

History: Delegation in respect of section 18 was amended on May 6, 2013.

Subsection 21(2)

The Minister may apply small amounts payable to a carrier against liabilities of the carrier

Headquarters Positions

Director General, Business Returns

Director, Business Registration and Corporation Programs

Manager, Specialty Business Returns

Field Positions

Director, Summerside Tax Centre

Assistant Director, Business Division, Summerside Tax Centre

Manager, Corporate Services and Excise, Summerside Tax Centre

Team Leader, Excise Duties and Other Levies, Summerside Tax Centre

History: Delegation in respect of subsection 21(2) was amended on May 6, 2013.

Subsection 22(1)

The Minister authorizes the form and manner in which designated air carriers may apply for authority to file separate returns and separate applications for refund

Headquarters Positions

Director General, Business Returns

Director, Business Registration and Corporation Programs

Manager, Specialty Business Returns

Field Positions

Director, Summerside Tax Centre

Assistant Director, Business Division, Summerside Tax Centre

Manager, Corporate Services and Excise, Summerside Tax Centre

Team Leader, Excise Duties and Other Levies, Summerside Tax Centre

History: Delegation in respect of subsection 22(1) was amended on May 6, 2013.

Subsection 22(2)

The Minister may authorize air carriers to file separate returns and separate applications for refund in respect of a branch or division, and may impose conditions on such filing

Headquarters Positions

Director General, Business Returns

Director, Business Registration and Corporation Programs

Manager, Specialty Business Returns

Field Positions

Director, Tax Services Office

Director, Summerside Tax Centre

Assistant Director, Audit

Assistant Director, GST/HST Audit

Assistant Director, Business Division, Summerside Tax Centre

Manager, Corporate Services and Excise, Summerside Tax Centre

Manager, Audit

Manager, GST/HST Audit

Team Leader, Audit

Team Leader, GST/HST Audit

Team Leader, Excise Duties and Other Levies, Summerside Tax Centre

History: Delegation in respect of subsection 22(2) was amended on November 6, 2014 and May 6, 2013.

Subsection 22(3)

The Minister may revoke an authorization granted under subsection 22(2)

Headquarters Positions

Director General, Business Returns

Director, Business Registration and Corporation Programs

Manager, Specialty Business Returns

Field Positions

Director, Tax Services Office

Director, Summerside Tax Centre

Assistant Director, Business Division, Summerside Tax Centre

Assistant Director, Audit

Assistant Director, GST/HST Audit

Manager, Corporate Services and Excise, Summerside Tax Centre

Manager, Audit

Manager, GST/HST Audit

Team Leader, Audit

Team Leader, GST/HST Audit

Team Leader, Excise Duties and Other Levies, Summerside Tax Centre

History: Delegation in respect of subsection 22(3) was amended on November 6, 2014 and May 6, 2013.

Subsection 22(4)

If the Minister revokes an authorization under subsection 22(3), the Minister shall send a notice to the air carrier and specify the effective date of the revocation

Headquarters Positions

Director General, Business Returns

Director, Business Registration and Corporation Programs

Manager, Specialty Business Returns

Field Positions

Director, Tax Services Office

Director, Summerside Tax Centre

Assistant Director, Business Division, Summerside Tax Centre

Assistant Director, Audit

Assistant Director, GST/HST Audit

Manager, Corporate Services and Excise, Summerside Tax Centre

Manager, Audit

Manager, GST/HST Audit

Team Leader, Audit

Team Leader, GST/HST Audit

Team Leader, Excise Duties and Other Levies, Summerside Tax Centre

History: Delegation in respect of subsection 22(4) was amended on November 6, 2014 and May 6, 2013.

Subsection 23(1)

The Minister may specify the manner of electronic filing

Headquarters Positions

Director General, Business Returns

Director, Business Registration and Corporation Programs

History: Delegation in respect of subsection 23(1) was amended on May 6, 2013.

Subsection 23(2)

The Minister shall specify the criteria that must be met for an air carrier to file returns electronically

Headquarters Positions

Director General, Business Returns

Director, Business Registration and Corporation Programs

History: Delegation in respect of subsection 23(2) was amended on May 6, 2013.

Section 25

The Minister may extend the time for filing a return or providing information

Headquarters Positions

Director General, Collections

Director, Collections

Field Positions

Director, Tax Services Office

Assistant Director, Audit

Assistant Director, GST/HST Audit

Assistant Director, Revenue Collections

Assistant Director, Revenue Collections and Client Services

Manager, Revenue Collections

Manager, Revenue Collections and Client Services

Manager, Audit

Manager, GST/HST Audit

Team Leader, Audit

Team Leader, GST/HST Audit

History: Delegation in respect of section 25 was amended on November 6, 2014 and May 6, 2013.

Section 26

The Minister may demand the filing of a return by a designated air carrier

Headquarters Positions

Director, Trust Accounts

Manager, Revenue Collections

Field Positions

Director, Tax Services Office

Assistant Director, Audit

Assistant Director, GST/HST Audit

Assistant Director, Revenue Collections

Assistant Director, Revenue Collections and Client Services

Manager, Audit

Manager, GST/HST Audit

Manager, Revenue Collections

Manager, Revenue Collections and Client Services

History: Delegation in respect of section 26 was amended on November 6, 2014 and May 6, 2013.

Subsection 27(3)

Shall waive any interest that would otherwise apply, if the amount demanded is paid on or before the specified date

Field Positions

Director, Tax Services Office

Assistant Director, Audit

Assistant Director, GST/HST Audit

Manager, Audit

Manager, GST/HST Audit

Team Leader, Audit

Team Leader, GST/HST Audit

History: Delegation in respect of subsection 27(3) was amended on November 6, 2014. It was initially approved on July 19, 2011.

Subsection 30(1)

May waive or reduce any interest payable under the Act in respect of a reporting period

Headquarters Positions

Director General, Collections

Director General, Debt Management Compliance

Director General, Horizontal Integration

Director General, Tax and Charities Appeals Directorate

Director, Collections

Director, Horizontal Programs

Director, Tax and Charities Appeals Directorate

Director, Trust Accounts

Manager, Revenue Collections

Manager, Tax and Charities Appeals Directorate

Manager, Voluntary Disclosures Program

Field Positions

Director, Tax Centre

Director, Tax Services Office

Assistant Director, Audit

Assistant Director, GST/HST Audit

Assistant Director, Individual Tax Returns and Compliance

Assistant Director, Revenue Collections

Assistant Director, Revenue Collections and Client Services

Chief of Appeals

Manager, Appeals

Manager, Audit

Manager, GST/HST Audit

Manager, Individual Tax Returns and Compliance

Manager, Litigation

Manager, Revenue Collections

Manager, Revenue Collections and Client Services

Large Objections Case Manager

Team Leader, Appeals

Team Leader, Audit

Team Leader, GST/HST Audit

Team Leader, Individual Tax Returns and Compliance

Team Leader, Litigation

Team Leader, New Intake/Projects

Team Leader, Revenue Collections

Team Leader, Revenue Collections and Client Services

Coordinator, Large File, Appeals

History: Delegation in respect of subsection 30(1) it was amended on November 6, 2014 and April 12, 2013. It initially approved on July 19, 2011.

Subsection 30(2)

May determine that a request has been submitted in a satisfactory manner

Headquarters Positions

Director General, Collections

Director General, Debt Management Compliance

Director General, Horizontal Integration

Director General, Tax and Charities Appeals Directorate

Director, Collections

Director, Horizontal Programs

Director, Tax and Charities Appeals Directorate

Director, Trust Accounts

Manager, Tax and Charities Appeals Directorate

Manager, Voluntary Disclosures Program

Field Positions

Director, Tax Centre

Director, Tax Services Office

Assistant Director, Audit

Assistant Director, GST/HST Audit

Assistant Director, Individual Tax Returns and Compliance

Assistant Director, Revenue Collections

Assistant Director, Revenue Collections and Client Services

Chief of Appeals

Manager, Appeals

Manager, Audit

Manager, GST/HST Audit

Manager, Individual Tax Returns and Compliance

Manager, Litigation

Manager, Revenue Collections

Manager, Revenue Collections and Client Services

Large Objections Case Manager

Team Leader, Appeals

Team Leader, Audit

Team Leader, GST/HST Audit

Team Leader, Individual Tax Returns and Compliance

Team Leader, Litigation

Team Leader, New Intake/Projects

Team Leader, Revenue Collections

Team Leader, Revenue Collections and Client Services

Coordinator, Large File, Appeals

History: Delegation in respect of subsection 30(2) it was amended on November 6, 2014 and April 12, 2013. It initially approved on July 19, 2011.

Subsection 32(3)

The Minister specifies the information to be included in the document evidencing a refund or credit

Headquarters Positions

Deputy Assistant Commissioner, Compliance Programs Branch

Director General, GST/HST Directorate

Director, Small and Medium Business Audit

Field Positions

Director, Tax Services Office

Assistant Director, Audit

Assistant Director, GST/HST Audit

Manager, Audit

Manager, GST/HST Audit

Team Leader, Audit

Team Leader, GST/HST Audit

History: Delegation in respect of subsection 32(3) was amended on November 6, 2014.

Subsection 33(1)

The Minister may pay a refund

Headquarters Positions

Director General, Business Returns

Director, Business Registration and Corporation Programs

Manager, Specialty Business Returns

Field Positions

Director, Summerside Tax Centre

Assistant Director, Business Division, Summerside Tax Centre

Manager, Corporate Services and Excise, Summerside Tax Centre

Team Leader, Excise Duties and Other Levies, Summerside Tax Centre

History: Delegation in respect of subsection 33(1) was amended on May 6, 2013.

Subsection 33(4)

The Minister authorizes the form and manner in which a person may apply for a refund

Headquarters Positions

Director General, Business Returns

Director, Business Registration and Corporation Programs

Manager, Specialty Business Returns

Field Positions

Director, Summerside Tax Centre

Assistant Director, Business Division, Summerside Tax Centre

Manager, Corporate Services and Excise, Summerside Tax Centre

Team Leader, Excise Duties and Other Levies, Summerside Tax Centre

History: Delegation in respect of subsection 33(4) was amended on May 6, 2013.

Subsection 37(2)

The Minister may specify in writing the form a record is to take and the information it must contain

Headquarters Positions

Deputy Assistant Commissioner, Compliance Programs Branch

Director General, GST/HST Directorate

Director, Small and Medium Business Audit

Field Positions

Director, Tax Services Office

Assistant Director, Audit

Assistant Director, GST/HST Audit

Manager, Audit

Manager, GST/HST Audit

Team Leader, Audit

Team Leader, GST/HST Audit

History: Delegation in respect of subsection 37(2) was amended on November 6, 2014.

Subsection 37(3)

The Minister may authorize that records be kept outside Canada or in a language other than English or French

Field Positions

Director, Tax Services Office

Assistant Director, Audit

Assistant Director, GST/HST Audit

Manager, Audit

Manager, GST/HST Audit

Team Leader, Audit

Team Leader, GST/HST Audit

History: Delegation in respect of subsection 37(3) was amended on November 6, 2014.

Subsection 37(5)

The Minister may require a person to keep any records that the Minister specifies

Headquarters Positions

Deputy Assistant Commissioner, Compliance Programs Branch

Director General, GST/HST Directorate

Director, Small and Medium Business Audit

Field Positions

Director, Tax Services Office

Assistant Director, Audit

Assistant Director, GST/HST Audit

Manager, Audit

Manager, GST/HST Audit

Team Leader, Audit

Team Leader, GST/HST Audit

History: Delegation in respect of subsection 37(5) was amended on November 6, 2014.

Subsection 37(8)

The Minister may demand that a person retain records for the period specified in the demand

Field Positions

Director, Tax Services Office

Assistant Director, Audit

Assistant Director, GST/HST Audit

Manager, Audit

Manager, GST/HST Audit

Team Leader, Audit

Team Leader, GST/HST Audit

History: Delegation in respect of subsection 37(8) was amended on November 6, 2014.

Subsection 37(9)

The Minister may give written permission for the disposal of records before the expiration of the required retention period

Field Positions

Director, Tax Services Office

Assistant Director, Audit

Assistant Director, GST/HST Audit

Manager, Audit

Manager, GST/HST Audit

Team Leader, Audit

Team Leader, GST/HST Audit

History: Delegation in respect of subsection 37(9) was amended on November 6, 2014.

Subsection 38(1)

The Minister may require a resident or non-resident to provide any information or record

Headquarters Positions

Deputy Assistant Commissioner, Compliance Programs Branch

Director General, Collections

Director General, GST/HST Directorate

Director, Small and Medium Business Audit

Director, Collections

Director, Trust Accounts

Field Positions

Director, Tax Services Office

Assistant Director, Audit

Assistant Director, GST/HST Audit

Assistant Director, Revenue Collections

Assistant Director, Revenue Collections and Client Services

Manager, Audit

Manager, GST/HST Audit

Manager, Revenue Collections

Manager, Revenue Collections and Client Services

Team Leader, GST/HST Audit

History: Delegation in respect of subsection 38(1) was amended on November 6, 2014 and May 6, 2013.

Subsection 38(7)

The Minister may make a motion to the court

Headquarters Positions

Deputy Assistant Commissioner, Compliance Programs Branch

Director General, GST/HST Directorate

Director, Small and Medium Business Audit

Field Positions

Director, Tax Services Office

Assistant Director, Audit

Assistant Director, GST/HST Audit

Manager, Audit

Manager, GST/HST Audit

History: Delegation in respect of subsection 38(1) was amended on November 6, 2014.

Subsection 40(1)

The Minister shall consider a refund application and assess the amount of the refund

Headquarters Positions

Director General, Business Returns

Director, Business Registration and Corporation Programs

Manager, Specialty Business Returns

Field Positions

Director, Summerside Tax Centre

Assistant Director, Business Division, Summerside Tax Centre

Manager, Corporate Services and Excise, Summerside Tax Centre

Team Leader, Excise Duties and Other Levies, Summerside Tax Centre

History: Delegation in respect of subsection 40(1) was amended on May 6, 2013.

Subsection 43(1)

The Minister authorizes the form and manner in which a person may file a notice of objection

Headquarters Positions

Director General, Tax and Charities Appeals

History: Delegation in respect of subsection 43(1) was amended on November 6, 2014.

Subsection 43(3)

The Minister may request a person who has filed a notice of objection to provide the information required by paragraphs 43(2)(b) or (c) of the Act

Headquarters Positions

Director General, Tax and Charities Appeals

Director, Tax and Charities Appeals

Manager, Tax and Charities Appeals

Field Positions

Chief of Appeals

Manager, Appeals

Team Leader, Appeals

Large Objections Case Manager

History: Delegation in respect of subsection 43(3) was amended on November 6, 2014.

Subsection 43(7)

The Minister may accept a notice of objection that was not filed in the prescribed form and manner

Headquarters Positions

Director General, Tax and Charities Appeals

Director, Tax and Charities Appeals

Manager, Tax and Charities Appeals

Field Positions

Chief of Appeals

Manager, Appeals

Team Leader, Appeals

Large Objections Case Manager

History: Delegation in respect of subsection 43(7) was amended on November 6, 2014.

Subsection 43(8)

On receiving an objection, the Minister shall reconsider an assessment and vacate or confirm it or make a reassessment

Headquarters Positions

Director General, Tax and Charities Appeals

Director, Tax and Charities Appeals

Manager, Tax and Charities Appeals

Field Positions

Chief of Appeals

Manager, Appeals

Team Leader, Appeals

Large Objections Case Manager

History: Delegation in respect of subsection 43(8) was amended on November 6, 2014.

Subsection 43(9)

The Minister may confirm an assessment without reconsideration, when a person wishes to appeal directly to the Tax Court

Headquarters Positions

Director General, Tax and Charities Appeals

Director, Tax and Charities Appeals

Manager, Tax and Charities Appeals

Field Positions

Chief of Appeals

Manager, Appeals

Team Leader, Appeals

Large Objections Case Manager

History: Delegation in respect of subsection 43(9) was amended on November 6, 2014.

Subsection 43(10)

The Minister shall notify the person who filed an objection of the Minister's decision

Headquarters Positions

Director General, Tax and Charities Appeals

Director, Tax and Charities Appeals

Manager, Tax and Charities Appeals

Field Positions

Chief of Appeals

Manager, Appeals

Team Leader, Appeals

Large Objections Case Manager

History: Delegation in respect of subsection 43(10) was amended on November 6, 2014.

Subsection 44(4)

The Minister may accept an application to extend the time to file an objection that was not made in accordance with subsection 44(3)

Headquarters Positions

Director General, Tax and Charities Appeals

Director, Tax and Charities Appeals

Manager, Tax and Charities Appeals

Field Positions

Chief of Appeals

Manager, Appeals

Team Leader, Appeals

Large Objections Case Manager

History: Delegation in respect of subsection 44(4) was amended on November 6, 2014.

Subsection 44(5)

The Minister shall consider the application, grant or refuse it, and notify the person of the decision

Headquarters Positions

Director General, Tax and Charities Appeals

Director, Tax and Charities Appeals

Manager, Tax and Charities Appeals

Field Positions

Chief of Appeals

Manager, Appeals

Team Leader, Appeals

Large Objections Case Manager

History: Delegation in respect of subsection 44(5) was amended on November 6, 2014.

Subsection 51(1)

The Minister may, with the agreement of the person, refer a matter to the Tax Court

Headquarters Positions

Director General, Tax and Charities Appeals

History: Delegation in respect of subsection 55(1) was amended on November 6, 2014.

Subsection 52(1)

The Minister may apply to the Tax Court for a determination of a question that is common to the assessments of two or more persons

Headquarters Positions

Director General, Tax and Charities Appeals

Director, Tax and Charities Appeals

Manager, Tax and Charities Appeals

Field Positions

Chief of Appeals

Manager, Appeals

Manager, Litigation

History: Delegation in respect of subsection 52(1) was amended on November 6, 2014.

Subsection 52(3)

The Minister shall serve a copy of the application on each person named in it and any other person likely to be affected by the determination

Headquarters Positions

Director General, Tax and Charities Appeals

Director, Tax and Charities Appeals

Manager, Tax and Charities Appeals

Field Positions

Chief of Appeals

Manager, Appeals

Manager, Litigation

History: Delegation in respect of subsection 52(3) was amended on November 6, 2014.

Subsection 52(6)

The Minister may appeal from the Court's determination

Headquarters Positions

Director General, Tax and Charities Appeals

History: Delegation in respect of subsection 52(6) was amended on November 6, 2014.

Subsection 53(3)

The Minister shall waive the penalty or interest under the specified circumstances

Field Positions

Director, Tax Services Office

Assistant Director, Audit

Assistant Director, GST/HST Audit

Manager, Audit

Manager, GST/HST Audit

Team Leader, Audit

Team Leader, GST/HST Audit

History: Delegation in respect of subsection 53(3) was amended on November 6, 2014.

Subsection 55(1)

May waive or cancel penalties payable by a person under section 53 in respect of a reporting period

Headquarters Positions

Director General, Collections

Director General, Debt Management Compliance

Director General, Horizontal Integration

Director General, Tax and Charities Appeals Directorate

Director, Collections

Director, Horizontal Programs

Director, Tax and Charities Appeals Directorate

Director, Trust Accounts

Manager, Revenue Collections

Manager, Tax and Charities Appeals Directorate

Manager, Voluntary Disclosures Program

Field Positions

Director, Tax Centre

Director, Tax Services Office

Assistant Director, Audit

Assistant Director, GST/HST Audit

Assistant Director, Individual Tax Returns and Compliance

Assistant Director, Revenue Collections

Assistant Director, Revenue Collections and Client Services

Chief of Appeals

Manager, Appeals

Manager, Audit

Manager, GST/HST Audit

Manager, Individual Tax Returns and Compliance

Manager, Litigation

Manager, Revenue Collections

Manager, Revenue Collections and Client Services

Large Objections Case Manager

Team Leader, Appeals

Team Leader, Audit

Team Leader, GST/HST Audit

Team Leader, Individual Tax Returns and Compliance

Team Leader, Litigation

Team Leader, New Intake/Projects

Team Leader, Revenue Collections

Team Leader, Revenue Collections and Client Services

Coordinator, Large File, Appeals

History: Delegation in respect of subsection 55(1) it was amended on November 6, 2014 and April 12, 2013. It initially approved on July 19, 2011.

Subsection 55(2)

May determine that a request has been submitted in a satisfactory manner

Headquarters Positions

Director General, Collections

Director General, Debt Management Compliance

Director General, Horizontal Integration

Director General, Tax and Charities Appeals Directorate

Director, Collections

Director, Horizontal Programs

Director, Tax and Charities Appeals Directorate

Director, Trust Accounts

Manager, Tax and Charities Appeals Directorate

Manager, Voluntary Disclosures Program

Field Positions

Director, Tax Centre

Director, Tax Services Office

Assistant Director, Audit

Assistant Director, GST/HST Audit

Assistant Director, Individual Tax Returns and Compliance

Assistant Director, Revenue Collections

Assistant Director, Revenue Collections and Client Services

Chief of Appeals

Manager, Appeals

Manager, Audit

Manager, GST/HST Audit

Manager, Individual Tax Returns and Compliance

Manager, Litigation

Manager, Revenue Collections

Manager, Revenue Collections and Client Services

Large Objections Case Manager

Team Leader, Appeals

Team Leader, Audit

Team Leader, GST/HST Audit

Team Leader, Individual Tax Returns and Compliance

Team Leader, Litigation

Team Leader, New Intake/Projects

Team Leader, Revenue Collections

Team Leader, Revenue Collections and Client Services

Coordinator, Large File, Appeals

History: Delegation in respect of subsection 55(2) it was amended on November 6, 2014 and April 12, 2013. It initially approved on July 19, 2011.

Subsection 62(4)

The Minister may file a stay of proceedings with the Tax Court

Headquarters Positions

Director General, Tax and Charities Appeals

Director, Tax and Charities Appeals

Manager, Tax and Charities Appeals

Field Positions

Chief of Appeals

Manager, Appeals

Manager, Litigation

History: Delegation in respect of subsection 62(4) was amended on November 6, 2014.

Subsection 69(1)

The Minister may authorize persons to lay an information or make a complaint

Headquarters Positions

Deputy Assistant Commissioner, Compliance Programs Branch

Director General, GST/HST Directorate

Field Positions

Director, Tax Services Office

History: Delegation in respect of subsection 69(1) was amended on November 6, 2014.

Subsection 70(1)

The Minister may authorize a person to inspect, audit or examine records, etc.

Headquarters Positions

Deputy Assistant Commissioner, Compliance Programs Branch

Director General, Collections

Director General, GST/HST Directorate

Director, Collections

Director, Trust Accounts

Field Positions

Director, Tax Services Office

History: Delegation in respect of subsection 70(1) was amended on November 6, 2014 and May 6, 2013.

Subsection 70(4)

The Minister 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

Director General, Collections

Director General, GST/HST Directorate

Director, Collections

Director, Trust Accounts

Field Positions

Director, Tax Services Office

History: Delegation in respect of subsection 70(4) was amended on November 6, 2014 and May 6, 2013.

Subsection 73(1)

The Minister may accept satisfactory security

Headquarters 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

History: Delegation in respect of subsection 73(1) was amended on November 6, 2014 and May 6, 2013.

Subsection 73(2)

The Minister surrenders excess security on request

Headquarters 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

History: Delegation in respect of subsection 73(2) was amended on November 6, 2014 and May 6, 2013.

Subsection 74(1)

The Minister may certify an amount payable by a debtor

Headquarters 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

History: Delegation in respect of subsection 74(1) was amended on November 6, 2014 and May 6, 2013.

Subsection 74(8)

The Minister may give consent to the sale or disposition of property

Headquarters Positions

Director General, Collections

Director, Collections

Field Positions

Director, Tax Services Office

History: Delegation in respect of subsection 74(8) was amended on November 6, 2014 and May 6, 2013.

Subsection 74(10)

The Minister may make an ex parte application for a court order

Headquarters Positions

Director General, Collections

Director, Collections

Field Positions

Director, Tax Services Office

History: Delegation in respect of subsection 74(10) was amended on November 6, 2014 and May 6, 2013.

Subsection 75(1)

Garnishment - The Minister may require a third party that is, or will be, liable to make a payment to a debtor to pay that money to the Receiver General

Headquarters Positions

Director General, Collections

Director, Collections

Manager, Revenue 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

Team Leader, New Intake/Projects

Senior Collection Enforcement Officer

Resource Officer/Complex Case Officer

Technical Advisor, Revenue Collections

Collections Officer

History: Delegation in respect of subsection 75(1) was amended on November 6, 2014, May 6, 2013 and February 28, 2012.

Subsection 75(2)

Garnishment - The Minister may require an institution or a person that will be lending or advancing funds to a debtor to pay that money to the Receiver General

Headquarters Positions

Director General, Collections

Director, Collections

Manager, Revenue 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

Team Leader, New Intake/Projects

Resource Officer/Complex Case Officer

History: Delegation in respect of subsection 75(2) was amended on November 6, 2014 and May 6, 2013.

Subsection 75(3)

Garnishment - The Minister may require a person to pay without delay amounts otherwise payable to a debtor or a secured creditor

Headquarters Positions

Director General, Collections

Director, Collections

Manager, Revenue 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

Team Leader, New Intake/Projects

Senior Collection Enforcement Officer

Resource Officer/Complex Case Officer

History: Delegation in respect of subsection 75(3) was amended on November 6, 2014, May 6, 2013 and February 28, 2012.

Subsection 75(5)

The Minister may stipulate the portion of periodic payments that are to be paid to the Receiver General instead of to a debtor

Headquarters Positions

Director General, Collections

Director, Collections

Manager, Revenue 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

Team Leader, New Intake/Projects

Senior Collection Enforcement Officer

Resource Officer/Complex Case Officer

Technical Advisor, Revenue Collections

Collections Officer

Collections Contact Officer

History: Delegation in respect of subsection 75(5) was amended on November 6, 2014, May 6, 2013 and February 28, 2012.

Section 76

The Minister may require the retention of a specified amount by way of deduction or set off

Headquarters Positions

Director General, Collections

Director General, Business Returns

Director, Collections

Director, Business Registration and Corporation Programs

Manager, Specialty Business Returns

Manager, Revenue Collections

Field Positions

Director, Tax Services Office

Director, Summerside Tax Centre

Assistant Director, Revenue Collections

Assistant Director, Revenue Collections and Client Services

Assistant Director, Business Division, Summerside Tax Centre

Manager, Corporate Services and Excise, Summerside Tax Centre

Manager, Revenue Collections

Manager, Revenue Collections and Client Services

Team Leader, Excise Duties and Other Levies, Summerside Tax Centre

Team Leader, Revenue Collections

Team Leader, Revenue Collections and Client Services

Team Leader, New Intake/Projects

Senior Collection Enforcement Officer

Resource Officer/Complex Case Officer

Technical Advisor, Revenue Collections

Collections Officer

Collections Contact Officer

History: Delegation in respect of section 76 was amended on November 6, 2014, May 6, 2013 and February 28, 2012.

Section 77

The Minister may acquire a debtor’s property and dispose of it in any manner the Minister considers reasonable

Headquarters Positions

Director General, Collections

Director, Collections

Field Positions

Director, Tax Services Office

History: Delegation in respect of section 77 was amended on November 6, 2014 and May 6, 2013.

Subsection 78(1)

The Minister may require money seized from a debtor by a police officer to be turned over to the Receiver General

Headquarters 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

History: Delegation in respect of subsection 78(1) was amended on November 6, 2014 and May 6, 2013.

Subsection 79(1)

The Minister may give notice of the intention to seize, may issue a certificate of the failure to pay, and direct that the person's things be seized

Headquarters Positions

Director General, Collections

Director, Collections

Field Positions

Director, Tax Services Office

History: Delegation in respect of subsection 79(1) was amended on November 6, 2014 and May 6, 2013.

Subsection 79(2)

The Minister may dispose of seized things in a manner the Minister considers appropriate

Headquarters Positions

Director General, Collections

Director, Collections

Field Positions

Director, Tax Services Office

Assistant Director, Revenue Collections

Assistant Director, Revenue Collections and Client Services

History: Delegation in respect of subsection 79(2) was amended on November 6, 2014 and May 6, 2013.

Subsection 80(1)

The Minister may demand payment of all amounts owing or to be owed if a person is leaving Canada

Headquarters Positions

Director General, Collections

Director, Collections

Field Positions

Director, Tax Services Office

History: Delegation in respect of subsection 80(1) was amended on November 6, 2014 and May 6, 2013.

Subsection 80(2)

The Minister may seize things of a defaulting person leaving Canada

Headquarters Positions

Director General, Collections

Director, Collections

History: Delegation in respect of subsection 80(2) was amended on November 6, 2014 and May 6, 2013.

Subsection 81(7)

The Minister may make an assignment

Headquarters 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

History: Delegation in respect of subsection 81(7) was amended on November 6, 2014 and May 6, 2013.

Subsection 83(12)

The Minister may present a document purporting to be a printout of information received under section 23

Headquarters Positions

Director General, Business Returns

Director, Business Registration and Corporation Programs

Manager, Specialty Business Returns

Field Positions

Director, Summerside Tax Centre

Assistant Director, Business Division, Summerside Tax Centre

Manager, Corporate Services and Excise, Summerside Tax Centre

Team Leader, Excise Duties and Other Levies, Summerside Tax Centre

History: Delegation in respect of subsection 83(12) was amended on May 6, 2013.

Subsection 83(15)

The Minister may certify as true, copies of records made under section 71

Headquarters Positions

Director General, Collections

Director, Collections

Director, Trust Accounts

Field Positions

Director, Tax Services Office

Assistant Director, Audit

Assistant Director, GST/HST Audit

Assistant Director, Criminal Investigations

Assistant Director, Revenue Collections

Assistant Director, Revenue Collections and Client Services

Manager, Audit

Manager, GST/HST Audit

Manager, Criminal Investigations

Manager, Revenue Collections

Manager, Revenue Collections and Client Services

Case Manager, Criminal Investigations

Team Leader, Criminal Investigations

Team Leader, Audit

Team Leader, GST/HST Audit

Team Leader, Revenue Collections

Team Leader, Revenue Collections and Client Services

Team Leader, New Intake/Projects

Technical Advisor, Revenue Collections

Senior Collection Enforcement Officer

Senior Investigator, Criminal Investigations

Investigator, Criminal Investigations

Resource Officer/Complex Case Officer

Collections Officer

History: Delegation in respect of subsection 83(15) was amended on November 6, 2014, May 6, 2013 and February 28, 2012.

Date modified:

2016-06-08