Delegation under the
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Delegation under the
FIRST NATIONS GOODS AND SERVICES TAX ACT
Administrative Consolidation
Updated to January 29, 2016
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 October 2, 2004, unless otherwise indicated.
Officers authorized to exercise the powers and perform the duties of the Minister of National Revenue under the First Nations Goods and Services Tax Act.
- 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.
- 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: The Commissioner, Deputy Commissioner and Assistant Commissioners are authorized to exercise all the powers and perform all the duties of the Minister under the First Nations Goods and Services Tax Act through the Authorization documents issued on October 28, 1999 and February 7, 2002, under section 8 of the Canada Customs and Revenue Agency Act.
Note: On December 12, 2005, the Canada Customs and Revenue Agency officially became the Canada Revenue Agency. Unless the context otherwise requires, any reference to the Canada Customs and Revenue Agency or the Commissioner of Customs and Revenue in documents issued before that date is to be read as a reference to the Canada Revenue Agency or the Commissioner of Revenue, as the case may be, in accordance with subsection 28(1) of the Canada Border Services Agency Act, S.C. 2005, c. 38.
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.
Note: Where there is an administration agreement between a first nation and the Government of Canada in respect of a first nation law imposing a tax, the FNGST Act provides that the provisions of Part IX of the Excise Tax Act (GST) apply, with such modifications as the circumstances require, for the purposes of the first nation law. This extends to the exercise of authorities conferred under Part IX of the ETA.
As a result, the delegation of ministerial powers under Part IX of the ETA also applies to the administration of the first nation law.
SCHEDULE
FIRST NATIONS GOODS AND SERVICES TAX ACT
Paragraph 4(9)(b)
Authorize the form and manner in which a return shall be filed and specify the information it must contain
Headquarters Positions
Director General, Business Returns
Director General, Collections
Director General, Debt Management Compliance
Director, Collections
Director, Business Number
Director, GST/HST Returns and Rebates Processing
Director, Trust Accounts Programs
Manager, Business Number Operations
Manager, GST/HST Returns Processing
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, Business Returns
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
History: Delegation in respect of paragraph 4(9)(b) was amended on January 29, 2016.
Subsection 16(1)
May require a person to make an information report
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Business Returns
Director General, Collections
Director General, Debt Management Compliance
Director General, GST/HST Directorate
Director General, Excise and GST/HST Rulings
Director General, Taxpayer Services
Director, Collections
Director, Business Number
Director, Small and Medium Business Audit
Director, Trust Accounts Programs
Director, GST/HST Returns and Rebates Processing
Manager, GST/HST Returns Processing
Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Returns
Assistant Director, GST/HST Audit
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, GST/HST Audit
Manager, Business Returns
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
History: Delegation in respect of subsection 16(1) was amended on January 29, 2016.
Subsection 16(2)
Authorize the form and manner in which an information report shall be filed and specify the information required and the time of filing
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Business Returns
Director General, Collections
Director General, Debt Management Compliance
Director General, GST/HST Directorate
Director General, Excise and GST/HST Rulings
Director General, Taxpayer Services
Director, Collections
Director, Business Number
Director, Small and Medium Business Audit
Director, Trust Accounts Programs
Director, GST/HST Returns and Rebates Processing
Manager, GST/HST Returns Processing
Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Returns
Assistant Director, GST/HST Audit
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, GST/HST Audit
Manager, Business Returns
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
History: Delegation in respect of subsection 16(2) was amended on January 29, 2016.
- Date modified:
- 2016-06-08