Delegation under the

EXCISE ACT

Administrative Consolidation

Updated to October 4, 2012

Important note to users:

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

Delegations in respect of the Excise Act were originally approved on September 27, 1999. On December 3, 2009 a new instrument was approved to replace all previous versions and amendments.

The delegations listed below are effective December 3, 2009, unless otherwise indicated.

Officers authorized to exercise powers and perform duties of the Minister of National Revenue under the Excise 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. A superior officer holding a position in the Canada Revenue Agency, the Canada Border Services Agency and the Royal Canadian Mounted Police listed in the following Schedule, or a person authorized to perform the duties of that position.

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.

DELEGATION OF THE MINISTER OF NATIONAL REVENUE’S
POWERS AND DUTIES

EXCISE ACT

DESIGNATION

The following positions in the Canada Revenue Agency and Royal Canadian Mounted Police, or a person authorized to perform the duties of one of those positions, have been designated as superior officers for the purposes of the Act and regulations.

Deputy Commissioner

Assistant Commissioner

Director General, Excise and GST/HST Rulings Directorate

Director General, Accounts Receivable

Director General, Business Returns

Director, Accounts Receivable Tax Programs

Director, Business Registration and Corporation Programs

Director, Excise Duties and Taxes Division

Manager, Excise Duty Operations

Manager, Specialty Business Returns, Business Registration and Corporation Programs

Director, Summerside Tax Centre

Director, Tax Services Office

Assistant Director, Business Division, Summerside Tax Centre

Assistant Director, Enforcement

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

Assistant Director, Revenue Collections

Assistant Director, Revenue Collections and Client Services

Manager, Corporate Services and Excise, Summerside Tax Centre

Manager, Excise Duty

Manager, Revenue Collections

Manager, Revenue Collections and Client Services

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

Team Leader, Excise Duty

Team Leader, Revenue Collections

Team Leader, Revenue Collections and Client Services

Director General, Laboratory and Scientific Services Directorate, Canada Border Services Agency

Director, Analytical and Forensic Services Division, Canada Border Services Agency

Director, Adjudications Division, Canada Border Services Agency

Manager, Alcohol and Tobacco Section, Analytical and Forensic Services Division, Canada Border Services Agency

Detachment Commander, Royal Canadian Mounted Police

Customs and Excise Section Commander, Royal Canadian Mounted Police

Note: Pursuant to section 2 of the Excise Act, the Commissioner of Revenue is a superior officer for the purposes of the Act and regulations.

History: Designations were initially approved on September 27, 1999, amended on March 4, 2008, replaced on December 3, 2009 and amended October 4, 2012.

SCHEDULE

EXCISE ACT

Section 13

May designate officers to whom licence applications are to be made

Headquarters Positions

Director General, Excise and GST/HST Rulings Directorate

Director, Excise Duties and Taxes Division

Field Positions

Director, Tax Services Office

Subsection 17(2)

May judge whether proposed licensed premises are so situated, constructed or arranged as to embarrass or endanger the full collection of revenue

Headquarters Positions

Director General, Excise and GST/HST Rulings Directorate

Director, Excise Duties and Taxes Division

Field Positions

Director, Tax Services Office

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

Manager, Excise Duty

Team Leader, Excise Duty

Section 20

May authorize an application for a licence

Headquarters Positions

Director General, Excise and GST/HST Rulings Directorate

Director, Excise Duties and Taxes Division

Field Positions

Director, Tax Services Office

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

Manager, Excise Duty

Subsection 21(1)

May declare a licence forfeited where a manufacturer imposes exclusive conditions of sale on a purchaser so as to restrain competition

Headquarters Positions

Director General, Excise and GST/HST Rulings Directorate

Director, Excise Duties and Taxes Division

Field Positions

Director, Tax Services Office

Subsection 21(3)

Must be satisfied that practices restraining competition have ceased, before a new licence is granted

Headquarters Positions

Director General, Excise and GST/HST Rulings Directorate

Director, Excise Duties and Taxes Division

Field Positions

Director, Tax Services Office

Subsection 21(4)

A decision is final on whether the sale or consignment of goods is, or is not, subject to the terms and conditions mentioned in section 21

Headquarters Positions

Director General, Excise and GST/HST Rulings Directorate

Director, Excise Duties and Taxes Division

Field Positions

Director, Tax Services Office

Section 27

May be the sole judge of what would be sufficient cause for requiring a new list and description of apparatus, etc., for a licence application and may require them from an applicant

Headquarters Positions

Director General, Excise and GST/HST Rulings Directorate

Director, Excise Duties and Taxes Division

Field Positions

Director, Tax Services Office

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

Manager, Excise Duty

Team Leader, Excise Duty

Paragraph 31(a)

May give written permission for the disposal of records prior to six years from the end of the calendar year in respect of which they are being kept

Headquarters Positions

Director General, Excise and GST/HST Rulings Directorate

Director, Excise Duties and Taxes Division

Field Positions

Director, Tax Services Office

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

Manager, Excise Duty

Subsection 32(1)

May, at any time, require the production of an inventory of stock

Headquarters Positions

Director General, Excise and GST/HST Rulings Directorate

Director, Excise Duties and Taxes Division

Field Positions

Director, Tax Services Office

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

Manager, Excise Duty

Section 36.1

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

Headquarters Positions

Director General, Business Returns

Director General, Excise and GST/HST Rulings

Director, Business Registration and Corporation Programs

Director, Excise Duties and Taxes

Manager, Excise Duty Operations

Manager, Specialty Business Returns, Business Registration and Corporation Programs

Field Positions

Director, Tax Services Office

Director, Summerside Tax Centre

Assistant Director, Business Division, Summerside Tax Centre

Assistant Director, Legislative Policy and Regulatory Affairs Programs

Manager, Corporation Returns, Specialty Business Returns and Revenue Processing Section,

Summerside Tax Centre

Manager, Excise Duty

Team Leader, Specialty Business Returns, Summerside Tax Centre

History: Delegation is respect of section 36.1 was approved on October 4, 2012.

Subsection 42(5)

On written application made within the specified time, may refund any duty of excise or fee erroneously paid or overpaid under the Excise Act

Headquarters Positions

Director General, Excise and GST/HST Rulings Directorate

Director, Excise Duties and Taxes Division

Manager, Excise Duty Operations

Field Positions

Director, Tax Services Office

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

Manager, Excise Duty

Team Leader, Excise Duty

Subsections 44(1) and (3)

May examine and approve, or re-examine and approve, instruments and tanks to be used in determining the quantity or volume of alcohol for purposes of the Excise Act or regulations

Headquarters Positions

Director General, Laboratory and Scientific Services Directorate, Canada Border Services Agency

Director, Analytical and Forensic Services Division, Canada Border Services Agency

Manager, Alcohol and Tobacco Section, Analytical and Forensic Services Division, Canada Border Services Agency

Subsection 44(2)

May direct in writing that any instrument previously examined and approved be submitted for re-examination

Headquarters Positions

Director General, Laboratory and Scientific Services Directorate, Canada Border Services Agency

Director General, Excise and GST/HST Rulings Directorate

Director, Analytical and Forensic Services Division, Canada Border Services Agency

Director, Excise Duties and Taxes Division

Manager, Alcohol and Tobacco Section, Analytical and Forensic Services Division, Canada Border Services Agency

Manager, Excise Duty Operations

Field Positions

Director, Tax Services Office

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

Manager, Excise Duty

Subsection 44(4)

After re-examining an instrument, may revoke the approval of that instrument or instruments of the same class, type or design as that instrument

Headquarters Positions

Director General, Laboratory and Scientific Services Directorate, Canada Border Services Agency

Director, Analytical and Forensic Services Division, Canada Border Services Agency

Manager, Alcohol and Tobacco Section, Analytical and Forensic Services Division, Canada Border Services Agency

Subsection 44(5)

May revoke the approval of the use of a tank given pursuant to paragraph 44(1)(b)

Headquarters Positions

Director General, Laboratory and Scientific Services Directorate, Canada Border Services Agency

Director, Analytical and Forensic Services Division, Canada Border Services Agency

Manager, Alcohol and Tobacco Section, Analytical and Forensic Services Division, Canada Border Services Agency

Subsection 45(3)

May approve an alternative method in determining the quantity or volume of alcohol, when it is difficult to make such determination in accordance with subsection 44(1)

Headquarters Positions

Director General, Excise and GST/HST Rulings Directorate

Director, Excise Duties and Taxes Division

Manager, Excise Duty Operations

Field Positions

Director, Tax Services Office

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

Manager, Excise Duty

NOTE: A decision under this provision is based upon the recommendation of the Director General, Laboratory and Scientific Services Directorate, the Director, Analytical and Forensic Services Division, or the Manager, Alcohol and Tobacco Section, Canada Border Services Agency

Section 69

May be the official who receives a schedule of property seized

Headquarters Positions

Director General, Excise and GST/HST Rulings Directorate

Director, Excise Duties and Taxes Division

Manager, Excise Duty Operations

Field Positions

Director, Tax Services Office

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

Assistant Director, Revenue Collections

Assistant Director, Revenue Collections and Client Services

Manager, Excise Duty

Team Leader, Excise Duty

Section 71

May direct how to deal with condemned goods

Headquarters Positions

Director General, Excise and GST/HST Rulings Directorate

Director, Excise Duties and Taxes Division

Director, Adjudications Division, Canada Border Services Agency

Field Positions

Director, Tax Services Office

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

Assistant Director, Revenue Collections

Assistant Director, Revenue Collections and Client Services

Manager, Excise Duty

Subsection 102(4)

May remit a penalty, on payment of the applicable duties, where satisfied that the persons liable for the penalty were not privy to an unlawful abstraction of the goods, or that the goods were stolen by persons unknown to them, and that they have used all possible means for the detection and arrest of the criminal

Headquarters Positions

Director General, Excise and GST/HST Rulings Directorate

Director, Excise Duties and Taxes Division

Field Positions

Director, Tax Services Office

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

Subsection 110.1(2)

May extend the time for the payment of duty

Headquarters Positions

Director General, Accounts Receivable

Director General, Excise and GST/HST Rulings Directorate

Director, Accounts Receivable Tax Programs

Director, Excise Duties and Taxes Division

Manager, Excise Duty Operations

Field Positions

Director, Tax Services Office

Director, Summerside Tax Centre

Assistant Director, Enforcement

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

Manager, Excise Duty

Assistant Director, Business Division, Summerside Tax Centre

Assistant Director, Revenue Collections

Assistant Director, Revenue Collections and Client Services

Manager, Revenue Collections

Manager, Revenue Collections and Client Services

Manager, Corporate Services and Excise, Summerside Tax Centre

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

Team Leader, Revenue Collections

Team Leader, Revenue Collections and Client Services

Section 112

May deal with articles seized

Headquarters Positions

Director General, Excise and GST/HST Rulings Directorate

Director, Excise Duties and Taxes Division

Manager, Excise Duty Operations

Field Positions

Director, Tax Services Office

Detachment Commander, Royal Canadian Mounted Police

Customs and Excise Section Commander, Royal Canadian Mounted Police

Section 124

May make a determination and release a seizure made in error

Headquarters Positions

Director General, Excise and GST/HST Rulings Directorate

Director, Excise Duties and Taxes Division

Manager, Excise Duty Operations

Field Positions

Director, Tax Services Office

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

Manager, Excise Duty

Detachment Commander, Royal Canadian Mounted Police

Customs and Excise Section Commander, Royal Canadian Mounted Police

Subsection 168(1)

May approve a guarantee company and determine the amount of the bond required in order to obtain a brewer's licence

Headquarters Positions

Director General, Excise and GST/HST Rulings Directorate

Director, Excise Duties and Taxes Division

Field Positions

Director, Tax Services Office

Subsection 169(2)

May approve a guarantee company putting up a bond in connection with a licence for manufacturing malt products (wort) and approve the formula to be used in the process of manufacturing such products

Headquarters Positions

Director General, Excise and GST/HST Rulings Directorate

Director, Excise Duties and Taxes Division

Field Positions

Director, Tax Services Office

Subsection 170.1(5)

May approve the form and manner in which to make an election that allocates the 75,000 hectolitre quantity limit for the reduced rates of duty amongst related or associated brewers

Headquarters Positions

Director General, Excise and GST/HST Rulings Directorate

Director, Excise Duties and Taxes Division

Manager, Excise Duty Operations

Field Positions

Director, Tax Services Office

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

Manager, Excise Duty

Date modified:

2016-06-07