Delegation under the

EMPLOYMENT INSURANCE ACT

Administrative Consolidation

Updated to February 28, 2012

Important note to users:

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

Delegations in respect of Part IV of the Employment Insurance Act were originally approved on September 27 and October 28, 1999. On April 29, 2010 a new instrument was approved to replace all previous 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 Employment Insurance 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 Act 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

EMPLOYMENT INSURANCE ACT

Paragraph 5(3)(b)

May make a determination that an employer and a related employee would have entered into a substantially similar contract of employment if they had been dealing with each other at arm’s length

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 Appeals Complex Cases Officer and Technical Advisor

CPP/EI Appeals Officer

CPP/EI Rulings Officer

Section 81 - Authorized Persons

May authorize a person for purposes of Part IV

Headquarters Positions

Deputy Assistant Commissioner, Compliance Programs Branch

Director General, Accounts Receivable

Director General, Debt Management Compliance

Director General, Enforcement and Disclosures Directorate

Director General, International and Large Business Directorate

Director General, Small and Medium Enterprises Directorate

Director, Accounts Receivable

Director, Criminal Investigations Division

Director, Large Business and Program Integration Division

Director, Policy, Planning and Disclosures Division

Director, Special Enforcement and Intelligence Division

Director, Trust Accounts

Field Positions

Director, International Tax Services Office

Director, Tax Centre

Director, Tax Services Office

Chief of Appeals

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

Manager, CPP/EI Rulings Program

Subsection 86(3)

May issue a clearance certificate

Field Positions

Director, International Tax Services Office

Director, Tax Centre

Director, Tax Services Office

Assistant Director, Audit

Assistant Director, Client Services

Assistant Director, Revenue Collections and Client Services

Subsection 86(5)

May accept security for payment of an amount

Headquarters Positions

Director General, Accounts Receivable

Director, Accounts Receivable

Field Positions

Director, International Tax Services Office

Director, Tax Services Office

Assistant Director, Revenue Collections

Assistant Director, Revenue Collections and Client Services

Manager, Revenue Collections

Manager, Revenue Collections and Client Services

Subsection 87(1)

May designate an alternate location for keeping books and records

Headquarters Positions

Director General, Debt Management Compliance

Director, Trust Accounts

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

Subsection 87(2)

May require an employer to keep specified books and records

Headquarters Positions

Director General, Debt Management Compliance

Director, Trust Accounts

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

Subsection 87(3)

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

Subsection 88(3)

May make an ex parte application to a judge for a search warrant to enter a dwelling house

Headquarters Positions

Deputy Assistant Commissioner, Compliance Programs Branch

Director General, Accounts Receivable

Director General, Debt Management Compliance

Director General, Enforcement and Disclosures Directorate

Director General, International and Large Business Directorate

Director General, Small and Medium Enterprises Directorate

Director, Accounts Receivable

Director, Criminal Investigations Division

Director, Large Business and Program Integration Division

Director, Policy, Planning and Disclosures Division

Director, Special Enforcement and Intelligence Division

Director, Trust Accounts

Field Positions

Director, International Tax Services Office

Director, Tax Centre

Director, Tax Services Office

Subsection 88(5)

May issue a requirement notice for information or documents

Headquarters Positions

Deputy Assistant Commissioner, Compliance Programs Branch

Director General, Accounts Receivable

Director General, Audit Professional Services Directorate

Director General, Benefit Programs Directorate

Director General, Business Returns Directorate

Director General, Charities Directorate

Director General, Debt Management Compliance

Director General, Enforcement and Disclosures Directorate

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, Accounts Receivable

Director, Aggressive Tax Planning Division

Director, Benefit Programs Directorate

Director, Criminal Investigations Division

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, Special Enforcement and Intelligence Division

Director, Technical Applications and Valuation Division

Director, Telephone Programs 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, Enforcement

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

Subsection 88(7)

May make an ex parte application to a judge for authorization to require a third party to provide information or documentation

Headquarters Positions

Director General, Accounts Receivable

Director General, Debt Management Compliance

Director General, Enforcement and Disclosures Directorate

Director General, International and Large Business Directorate

Director General, Small and Medium Enterprises Directorate

Director, Accounts Receivable

Director, Criminal Investigations Division

Director, Large Business and Program Integration Division

Director, Policy, Planning and Disclosures Division

Director, Special Enforcement and Intelligence Division

Director, Trust Accounts

Field Positions

Director, International Tax Services Office

Director, Tax Centre

Director, Tax Services Office

Subsection 88(12)

May certify as true, copies of documents inspected, audited, examined or provided in accordance with section 88

Headquarters Positions

Director General, Account Receivable

Director General, Debt Management Compliance

Director General, Legislative Policy Directorate

Director, Accounts Receivable

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, Enforcement

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, Employer Services

Manager, Revenue Collections

Manager, Revenue Collections and Client Services

Team Leader, Audit

Team Leader, CPP/EI Rulings Program

Team Leader, Enforcement

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

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 Resource Officer/Complex Case Officer

Non-Filer/Non-Registrant Field Officer

Non-Filer/Non-Registrant Officer

Resource Officer/Complex Case Officer

Technical Advisor, Revenue Collections

Technical Advisor, Trust Accounts Examination/Trust Accounts Compliance

Senior Trust Accounts Examination Officer

Trust Accounts Compliance Officer

Trust Account Compliance/Collections Contact Officer

Trust Accounts Examination Officer

Trust Accounts Examination/Collection Officer

History: Delegation in respect of subsection 88(12) was amended on February 28, 2012.

Section 90

May authorize an officer to make an EI 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 93(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 93(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 94

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 96(3)

May refund the excess amount or the amount that should not have been deducted or paid, if satisfied that an amount deducted from the remuneration of a person, or paid by an employer with respect to a person, is in excess of the amount required to be deducted or paid for the year, or should not have been deducted or paid

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 96(12)

May apply a refund against another liability and notify the taxpayer

Headquarters Positions

Director General, Accounts Receivable

Director General, Debt Management Compliance

Director, Accounts Receivable

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

Co-ordinator, 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 96(12) was amended on February 28, 2012.

Subsection 97(2)

May designate who may administer oaths and receive affidavits

Headquarters Positions

Deputy Assistant Commissioner, Compliance Programs Branch

Director General, Accounts Receivable

Director General, Benefit Programs Directorate

Director General, Business Returns Directorate

Director General, Debt Management Compliance

Director General, Enforcement and Disclosures Directorate

Director General, International and Large Business Directorate

Director General, Small and Medium Enterprises Directorate

Director General, Tax and Charities Appeals Directorate

Director, Accounts Receivable

Director, Benefit Programs Directorate

Director, Business Accounting Programs Division

Director, Business Relations and Services Division

Director, CPP/EI Appeals Division

Director, Large Business and Program Integration Division

Director, Trust Accounts

Field Positions

Director, International Tax Services Office

Director, Tax Centre

Director, Tax Services Office

Subsection 108(2)

May approve an employer's alternative method of calculation

Headquarters Positions

Director General, Debt Management Compliance

Director General, Legislative Policy Directorate

Director, CPP/EI Rulings Division

Director, Trust Accounts

Manager, Revenue Collections

Subsection 108(3)

May alter or rescind an approved method of calculation

Headquarters Positions

Director General, Debt Management Compliance

Director General, Legislative Policy Directorate

Director, CPP/EI Rulings Division

Director, Trust Accounts

Manager, Revenue Collections

Subsection 152.22(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 152.27(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

Date modified:

2015-03-25