Delegation under the

CHILDREN'S SPECIAL ALLOWANCES ACT

Administrative Consolidation

Updated to November 28, 2011

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 September 27, 1999, unless otherwise indicated.

Officers authorized to exercise the powers and perform the duties of the Minister of National Revenue under the Children’s Special Allowances 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 Children’s Special Allowances Act, in accordance with section 2 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

CHILDREN'S SPECIAL ALLOWANCES ACT

Section 5 - Recipient of special allowance - Where such a payment is approved in respect of a child, the special allowance shall, in such manner and at such times as are determined by the Minister, be paid to the department, agency or institution that maintains the child or, in the prescribed circumstances, to a foster parent

Headquarters Positions

Director General, Benefit Programs Directorate
Director, Benefit Programs Directorate
Manager, Benefit Programs Directorate
Program Officer, Benefit Programs Directorate

Section 6 - Report to be made - Where a special allowance ceases to be payable in respect of a child, the chief executive officer of the department, agency or institution that made the application in respect of the child shall notify the Minister in the prescribed form and manner

Headquarters Positions

Director General, Benefit Programs Directorate
Director, Benefit Programs Directorate
Manager, Benefit Programs Directorate
Program Officer, Benefit Programs Directorate

Field Positions

Director, International Tax Services Office
Director, Tax Services Office
Director, Tax Centre
Assistant Director, Individual and Benefit Services Division
Assistant Director, Assessment Reviews and Adjustments Division
Manager, Individual and Benefit Services Division
Manager, Processing Division
Manager, Assessment Reviews and Adjustment Division
Team Leader, Processing Division
Team Leader, Assessment Reviews and Adjustments Division
T1 Processing Resource Officer, Processing Division
T1 Client Services Resource Officer, Assessment Reviews and Adjustments Division
T1 Client Services Officer, Assessment Reviews and Adjustments Division
T1 Processing Clerk, Individual and Benefit Services Division
T1 Client Services Clerk, Assessment Reviews and Adjustments Division

Section 11 - Agreements with provinces for exchange of information - The Minister may enter into an agreement with the government of any province for the purpose of obtaining; and exchanging information in connection with the administration and enforcement of this Act

Headquarters Positions

Director General, Benefit Programs Directorate
Director, Benefit Programs Directorate
Manager, Benefit Programs Directorate
Program Officer, Benefit Programs Directorate

Section 12 - Administration of oaths - May designate who may administer oaths and receive affidavits

Headquarters Positions

Director General, Benefit Programs Directorate
Director, Benefit Programs Directorate
Manager, Benefit Programs Directorate
Program Officer, Benefit Programs Directorate

Field Positions

Director, International Tax Services Office
Director, Tax Services Office
Director, Tax Centre

Date modified:

2015-06-03