Delegation under the

CANADA PENSION PLAN

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.

Delegations in respect of Part I of the Canada Pension Plan were originally approved on September 27 and October 28, 1999 and in relation to the collection of debts to Her Majesty under the Canada Pension Plan on August 9, 2005. On April 14, 2009 and April 29, 2010 new instruments were approved to replace all previous Part I and collection of debts versions and amendments.

The delegations listed below are effective April 29, 2010, unless otherwise indicated.

Officers authorized to exercise the powers and perform the duties of the Minister of National Revenue under the Canada Pension Plan.

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 Plan that are set out in the Schedule.

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

CANADA PENSION PLAN

Subsection 11(3)

May approve an election not to contribute in respect of self-employed earnings of a member of a religious sect

Headquarters Positions

Director General, Legislative Policy Directorate

Director, CPP/EI Rulings Division

Manager, CPP/EI Rulings Division

Field Positions

Director, Tax Centre

Director, Tax Services Office

Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs

Manager, CPP/EI Rulings Program

Team Leader, CPP/EI Rulings Program

Complex Case/Technical Review Officer

CPP/EI Rulings Officer

Subsection 11(6)

May certify a religious sect or division of a religious sect for purposes of section 11

Headquarters Positions

Director General, Legislative Policy Directorate

Director, CPP/EI Rulings Division

Manager, CPP/EI Rulings Division

Field Positions

Director, Tax Centre

Director, Tax Services Office

Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs

Subsection 23(5)

May issue a clearance certificate

Field Positions

Director, International Tax Services Office

Director, Tax Centre

Director, Tax Services Office

Assistant Director, Audit

History: Delegation in respect of subsection 23(5) was amended on November 6, 2014.

Subsection 24(1)

May specify what books and records are to be kept and approve an alternative place where they are to be kept

Headquarters Positions

Director General, Debt Management Compliance

Director, Trust Accounts

Field Positions

Director, Tax Centre

Director, International Tax Services Office

Director, Tax Services Office

Assistant Director, Audit

Assistant Director, Business Returns

Assistant Director, Revenue Collections

Assistant Director, Revenue Collections and Client Services

Manager, Audit

Manager, Employer Services

Manager, Revenue Collections

Manager, Revenue Collections and Client Services

Team Leader, Audit

Team Leader, Revenue Collections

Team Leader, Revenue Collections and Client Services

Team Leader, Trust Compliance

Coordinator, Employer Accounts

History: Delegation in respect of subsection 24(1) was amended on November 6, 2014.

Subsection 24(2)

May give written permission for early disposal of books and records

Headquarters Positions

Director General, Debt Management Compliance

Director, Trust Accounts

Field Positions

Director, Tax Services Office

Section 25 - Definitions - Authorized Persons

May authorize a person for purposes of section 25

Headquarters Positions

Deputy Assistant Commissioner, Compliance Programs Branch

Director General, Collections

Director General, Debt Management Compliance

Director General, International and Large Business Directorate

Director General, Small and Medium Enterprises Directorate

Director, Collections

Director, Large Business and Program Integration Division

Director, Policy, Planning and Disclosures Division

Director, Trust Accounts

Field Positions

Director, International Tax Services Office

Director, Tax Centre

Director, Tax Services Office

Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs

Manager, CPP/EI Rulings Program

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

Subsection 25(4)

May make an ex parte application for an order to enter a dwelling

Headquarters Positions

Deputy Assistant Commissioner, Compliance Programs Branch

Director General, Collections

Director General, Debt Management Compliance

Director General, International and Large Business Directorate

Director General, Small and Medium Enterprises Directorate

Director, Collections

Director, Large Business and Program Integration Division

Director, Policy, Planning and Disclosures Division

Director, Trust Accounts

Field Positions

Director, International Tax Services Office

Director, Tax Centre

Director, Tax Services Office

History: Delegation in respect of subsection 25(4) was amended on November 6, 2014.

Subsection 25(5)

May require a person to provide documents or information

Headquarters Positions

Deputy Assistant Commissioner, Compliance Programs Branch

Director General, Collections

Director General, Audit Professional Services Directorate

Director General, Benefit Programs Directorate

Director General, Business Returns Directorate

Director General, Debt Management Compliance

Director General, Individual Returns Directorate

Director General, International and Large Business Directorate

Director General, Small and Medium Enterprises Directorate

Director General, Taxpayer Services Directorate

Director, Collections

Director, Aggressive Tax Planning Division

Director, Benefit Programs Directorate

Director, International Tax Division

Director, Large Business and Program Integration Division

Director, Medium Business Audit Division

Director, Policy, Planning and Disclosures Division

Director, Small Business Audit Division

Director, Telephone Programs Division

Director, Technical Applications and Valuation Division

Director, Trust Accounts

Manager, Benefit Programs Directorate

Manager, Revenue Collections

Field Positions

Director, International Tax Services Office

Director, Tax Centre

Director, Tax Services Office

Assistant Director, Audit

Assistant Director, Business Returns

Assistant Director, Corporation Services Division

Assistant Director, Enquiries and Adjustments Division

Assistant Director, Individuals and Estate Returns Division

Assistant Director, International Tax Services Office

Assistant Director, Revenue Collections

Assistant Director, Revenue Collections and Client Services

Manager, Audit

Manager, Employer Services

Manager, Enquiries and Adjustments Division

Manager, Individuals and Estate Returns Division

Manager, Revenue Collections

Manager, Revenue Collections and Client Services

History: Delegation in respect of subsection 25(5) was amended on November 6, 2014.

Subsection 25(7)

May make an ex parte application for authorization to require a third party to provide documents and information concerning an unnamed person

Headquarters Positions

Deputy Assistant Commissioner, Compliance Programs Branch

Director General, Collections

Director General, Debt Management Compliance

Director General, International and Large Business Directorate

Director General, Small and Medium Enterprises Directorate

Director, Collections

Director, Large Business and Program Integration Division

Director, Policy, Planning and Disclosures Division

Director, Trust Accounts

Field Positions

Director, International Tax Services Office

Director, Tax Centre

Director, Tax Services Office

History: Delegation in respect of subsection 25(7) was amended on November 6, 2014.

Subsection 25(12)

May certify as true, copies of documents inspected, audited, examined or provided under section 25

Headquarters Positions

Director General, Collections

Director General, Debt Management Compliance

Director General, Legislative Policy Directorate

Director, Collections

Director, CPP/EI Rulings Division

Director, Non-Filer/Non-Registrant

Director, Trust Accounts

Field Positions

Director, International Tax Services Office

Director, Tax Centre

Director, Tax Services Office

Assistant Director, Audit

Assistant Director, Business Returns

Assistant Director, Criminal Investigations

Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs

Assistant Director, Revenue Collections

Assistant Director, Revenue Collections and Client Services

Manager, Audit

Manager, CPP/EI Rulings Program

Manager, Criminal Investigations

Manager, Employer Services

Manager, Revenue Collections

Manager, Revenue Collections and Client Services

Case Manager, Criminal Investigations

Team Leader, Audit

Team Leader, CPP/EI Rulings Program

Team Leader, Criminal Investigations

Team Leader, New Intake/Projects

Team Leader, Non-Filer/Non-Registrant

Team Leader, Revenue Collections

Team Leader, Revenue Collections and Client Services

Team Leader, Trust Compliance

Senior Investigator, Criminal Investigations

Investigator, Criminal Investigations

Coordinator, Employer Accounts

Senior Collection Enforcement Officer

Collections Contact Officer

Collections Officer

Complex Case/Technical Review Officer

CPP/EI Rulings Officer

Employer Compliance Auditor

Non-Filer/Non-Registrant Field Officer

Non-Filer/Non-Registrant Officer

Non-Filer/Non-Registrant Resource Officer/Complex Case Officer

Resource Officer/Complex Case Officer

Technical Advisor, Revenue Collections

Technical Advisor, Trust Accounts Examination/Trust Accounts Compliance

Senior Trust Accounts Examination Officer

Trust Account Compliance/Collections Contact Officer

Trust Accounts Compliance Officer

Trust Accounts Examination Officer

Trust Accounts Examination/Collection Officer

History: Delegation in respect of subsection 25(12) was amended on November 6, 2014.

Section 26.1

May authorize an officer to make a CPP ruling

Headquarters Positions

Director General, Legislative Policy Directorate

Director, CPP/EI Rulings Division

Manager, CPP/EI Rulings Division

Field Positions

Director, Tax Centre

Director, Tax Services Office

Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs

Manager, CPP/EI Rulings Program

Subsection 27.2(1)

Notify affected persons of intention to decide the appeal, and give them an opportunity to provide information and to make representations

Field Positions

Chief of Appeals

Manager, CPP/EI Appeals Program

Team Leader, CPP/EI Appeals Program

CPP/EI Appeals Complex Cases Officer and Technical Advisor

CPP/EI Appeals Officer

Subsection 27.2(3)

Shall decide an appeal and notify affected persons

Headquarters Positions

Director, CPP/EI Appeals Division

Manager, Operational Support for Appeals to the Minister

Field Positions

Chief of Appeals

Manager, CPP/EI Appeals Program

Team Leader, CPP/EI Appeals Program

Section 27.3

May take the initiative to make a decision or to make an assessment after the time limit

Headquarters Positions

Director General, Legislative Policy Directorate

Director, CPP/EI Appeals Division

Director, CPP/EI Rulings Division

Manager, CPP/EI Rulings Division

Manager, Operational Support for Appeals to the Minister

Field Positions

Director, Tax Centre

Director, Tax Services Office

Chief of Appeals

Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs

Manager, CPP/EI Appeals Program

Manager, CPP/EI Rulings Program

Team Leader, CPP/EI Appeals Program

Team Leader, CPP/EI Rulings Program

Complex Case/Technical Review Officer

CPP/EI Rulings Officer

Subsection 30(2)

May demand the filing of a return of self-employed earnings

Headquarters Positions

Deputy Assistant Commissioner, Compliance Programs Branch

Director General, Small and Medium Enterprises Directorate

Field Positions

Director, Tax Centre

T1 Client Services Officer

Senior T1 Client Services Officer

T1 Client Services Accounts Officer

T1 Client Services Reassessments Officer

T1 Electronic Processing, Liaison and Resource Officer

T1 Processing and Resource Officer

T1/T3 Processing and Resource Officer

Subsection 35(1)

May reduce or remit the penalty under this section if the person is liable to a penalty under subsection 162(1) or (2) of the Income Tax Act

Headquarters Positions

Director General, Individual Returns Directorate

Field Positions

Director, Tax Centre

Assistant Manager, T1 Electronic Processing

Assistant Manager, T1 Initial Verification

Co-ordinator, Notice Production

Co-ordinator, Notice Production and Specialty Services

Co-ordinator, Specialty Services

Co-ordinator, T1 Client Services

Co-ordinator, T1 Electronic Processing

Co-ordinator, T1 Processing

Co-ordinator, T1/T3 Processing

Subsection 38(3.1)

May refund the excess amount if satisfied that an amount remitted by an employer’s as employer’s contributions with respect to an employee exceeds the contribution required for the year with respect to that employee

Headquarters Positions

Director General, Debt Management Compliance

Director, Trust Accounts

Manager, Revenue Collections

Field Positions

Director, Tax Centre

Director, Tax Services Office

Assistant Director, Business Returns

Assistant Director, Revenue Collections

Assistant Director, Revenue Collections and Client Services

Manager, Employer Services

Manager, Revenue Collections

Manager, Revenue Collections and Client Services

Team Leader, Revenue Collections

Team Leader, Revenue Collections and Client Services

Team Leader, Trust Compliance

Coordinator, Employer Accounts

Technical Advisor, Trust Accounts Examination/Trust Accounts Compliance

Trust Account Compliance/Collections Contact Officer

Trust Accounts Compliance Officer

Subsection 38(6)

May apply a refund against another liability and notify the taxpayer

Headquarters Positions

Director General, Collections

Director General, Debt Management Compliance

Director, Collections

Director, Trust Accounts

Manager, Revenue Collections

Field Positions

Director, Tax Centre

Director, Tax Services Office

Assistant Director, Business Returns

Assistant Director, Revenue Collections

Assistant Director, Revenue Collections and Client Services

Manager, Employer 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

Team Leader, Trust Compliance

Coordinator, Employer Accounts

Senior Collection Enforcement Officer

Technical Advisor, Revenue Collections

Technical Advisor, Trust Accounts Examination/Trust Accounts Compliance

Resource Officer/Complex Case Officer

Trust Account Compliance/Collections Contact Officer

Trust Accounts Compliance Officer

Trust Accounts Examination/Collection Officer

Collections Contact Officer

Collections Officer

History: Delegation in respect of subsection 38(6) was amended on November 6, 2014 and February 28, 2012.

Subsection 66(2.2)

May certify all or part of an amount of indebtedness that has not been recovered

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

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: Delegation in respect of subsection 66(2.2) was approved on April 14, 2009 and amended on November 6, 2014 and February 28, 2012.

Subsection 66(2.7)

May require a person who is or is about to become indebted or liable to make a payment to a person liable to make a payment under subsection 66(1) or section 90.1 to pay the money otherwise payable to the second person in whole or in part to the Receiver General on account of the second person’s liability

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

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: Delegation in respect of subsection 66(2.7) was approved on April 14, 2009 and amended on November 6, 2014 and February 28, 2012.

Subsection 90.2(6)

May require a person to provide documents or information (for any purpose relating to the collection of debts due to Her Majesty in right of Canada)

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

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: Delegation in respect of subsection 90.2(6) was approved on April 14, 2009 and amended on November 6, 2014 and February 28, 2012.

Subsection 90.2(8)

May make an ex parte application to a judge for an authorization to require a third party to provide information or documentation relating to unnamed persons (for any purpose relating to the collection of debts due to Her Majesty in right of Canada)

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 90.2(8) was approved on April 14, 2009 and amended on November 6, 2014.

Subsection 106(1)

May designate who may administer oaths and receive affidavits

Headquarters Positions

Deputy Assistant Commissioner, Compliance Programs Branch

Director General, Collections

Director General, Debt Management Compliance

Director General, Small and Medium Enterprises Directorate

Director General, Tax and Charities Appeals Directorate

Director, Collections

Director, CPP/EI Appeals Division

Director, Trust Accounts

Field Positions

Director, Tax Centre

Director, Tax Services Office

History: Delegation in respect of subsection 106(1) was amended on November 6, 2014.

Date modified:

2015-03-20