Delegation under the
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Delegation under the
INCOME TAX ACT
Administrative Consolidation
Updated to April 5, 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 September 27, 1999, unless otherwise indicated.
Officers authorized to exercise the powers and perform the duties of the Minister of National Revenue under the Income Tax Act
- 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
- 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 and its Regulations that are set out in Schedule.
NOTE: The Commissioner may exercise the powers and perform the duties of the Minister under the Income Tax Act, in accordance with subsection 220(1) 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
INCOME TAX ACT
Subsection 7(14)
May deem a deferral to be valid and notify the taxpayer in writing
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subsection 7(14) was approved on July 13, 2006.
Subsection 10(2.1)
May approve another method to evaluate business inventory
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subsection 10(2.1) was amended on November 6, 2014 and May 20, 2008.
Subsection 10(3)
If an inventory valuation was incorrect, may deem that the method adopted was pursuant to subsection 10(1) of the Act
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subsection 10(3) was amended on November 6, 2014 and May 20, 2008.
Subsection 10(7)
May approve the revocation of an election made pursuant to subsection 10(6) of the Act
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subsection 10(7) was amended on November 6, 2014 and May 20, 2008.
Subsection 13(6)
Miss-classified depreciable property - May deem property to be of a particular class
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subsection 13(6) was amended on November 6, 2014 and May 20, 2008.
Subparagraph 13(21.2)(e)(ii)
May designate the order in which properties have been disposed of, when the transferor does not do so on a timely basis
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subparagraph 13(21.2)(e)(ii) was approved on July 13, 2006.
Subparagraph (c)(ii) of the definition "small business development bond" in subsection 15.1(3)
May make a notification that a joint election has not been made in respect of an obligation that is a qualifying debt obligation
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subparagraph (c)(ii) of the definition "small business development bond" in subsection 15.1(3) was amended on November 6, 2014 and May 20, 2008.
Subsection 15.1(5)
May establish that an issuer of a small business development bond has made a false declaration
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subsection 15.1(5) was amended on November 6, 2014 and May 20, 2008.
Subparagraph 15.1(10)(b)(i) as it read on June 9, 1993
May notify that a joint election (small business development bond) was not received
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
Note: Subsection 15.1(10) was repealed by S.C. 1994, c. 7, Sch. VIII, s. 6(1), applicable to obligations issued after February 25, 1992.
History: Delegations in respect of the Income Tax Act were amended on November 6, 2014 and May 20, 2008.
The definition "small business development bond" in subsection 15.2(3)
May notify that a joint election has not been made in respect of a qualified debt obligation
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of the definition "small business development bond" in subsection 15.2(3) was amended on November 6, 2014 and May 20, 2008.
Subsection 15.2(5)
May establish that an issuer of a small business bond has knowingly made a false declaration in a joint election in respect of an obligation
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subsection 15.2(5) was amended on November 6, 2014 and May 20, 2008.
Paragraph 15.2(8)(b)
May notify that a joint election (small business bond) was not received
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
Note: Subsection 15.2(8) was repealed by S.C. 994, c. 7, Sch. VIII, s. 6(1), applicable to obligations issued after February 25, 1992.
History: Delegations in respect of the Income Tax Act were amended on November 6, 2014 and May 20, 2008.
Subsection 18(2.4)
Failure to file agreement for associate corporations - Shall allocate a base level deduction for associated corporations re: interest deduction
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subsection 18(2.4) was amended on November 6, 2014 and May 20, 2008.
Subsection 20.2(1) - Definition of “branch financial statements”
May demonstrate that statements are not prepared in accordance with modified GAAP
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subsection 20.2(1) – definition of “branch financial statements” was approved on July 13, 2006.
Subsection 20.2(1) - Definition of “calculation period”
May designate a calculation period when the bank does not do so, and may authorize calculation periods that are not consistent with the preceding year’s calculation periods
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subsection 20.2(1) – definition of “calculation period” was approved on July 13, 2006.
Subsection 28(3)
May concur with other than a "cash" method for calculating business income for the year from farming or fishing
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subsection 28(3) was amended on November 6, 2014 and May 20, 2008.
Subsection 34(b)
Professional business - May approve the revocation of an election that an amount in respect of work in progress at the end of the year not be included in income
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subsection 34(b) was amended on November 6, 2014 and May 20, 2008.
Subparagraph 39(1)(a)(i.1)
Meaning of capital gain and capital loss - May accept a longer period for gifts by will to apply
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subparagraph 39(1)(a)(i.1) was amended on November 6, 2014 and May 20, 2008.
Subsection 45(3)
May demand that an election as a principal residence be made in respect of a multi-use property
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subsection 45(3) was amended on November 6, 2014 and May 20, 2008.
Subsection 58(5)
Government annuities and like annuities - May, in the event of a disagreement, allocate between spouses the amount to be deducted under this section
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Client Services Division
Manager, Audit
Manager, Client Services Division
Team Leader, Audit
Team Leader, Client Services Division
Senior T1 Client Services and Resource Officer
History: Delegation in respect of subsection 58(5) was amended on May 20, 2008.
Paragraph 60(l)
May extend the period for a transfer of refund of premiums under an RRSP (applicable to the 1999 and subsequent taxation years)
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Client Services Directorate
Director General, Individual Returns
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Business Audit
Director, Client Services Programs Division
Director, Individual Returns
Manager, Individual Programs Section
Manager, Individual Returns
Senior Programs Officer, Individual Returns
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Client Services Division
Assistant Director, Individual and Benefit Services
Assistant Director, Individual Returns and Compliance
Assistant Director, Returns Processing
Manager, Audit
History: Delegation in respect of paragraph 60(l) was amended on November 6, 2014, May 6, 2013 and May 20, 2008. It was initially approved on August 24, 2000, effective on the date that provision, as amended by subsection 7(1) of the Income Tax Amendments Act, 1999 [2000, c. 19], came into effect (June 29, 2000).
Subparagraph 60(l)(iv)
May extend the date by which a prescribed form may be filed (applicable to taxation years that end before 1999)
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Client Services Directorate
Director General, Individual Returns
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Business Audit
Director, Client Services Programs Division
Director, Individual Returns
Manager, Individual Programs Section
Manager, Individual Returns
Senior Programs Officer, Individual Returns
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Client Services Division
Assistant Director, Individual and Benefit Services
Assistant Director, Individual Returns and Compliance
Assistant Director, Returns Processing
Manager, Audit
History: Delegation in respect of subparagraph 60(l)(iv) was amended on November 6, 2014, May 6, 2013 and May 20, 2008. It was initially approved on August 24, 2000, effective on the date subsection 7(2) of the Income Tax Amendments Act, 1999 [2000, c. 19] came into effect (June 29, 2000).
Paragraph 60.02(2)(a)
Registered Disability Savings Plan (RDSP) - May accept a longer period for the determination of the total RDSP payment
Headquarters Positions
Director General, Registered Plans
History: Delegation in respect of paragraph 60.02(2)(a) was approved on January 14, 2016.
Subsection 60.02(4)
RDSP - May approve the amount of transitional eligible proceeds
Headquarters Positions
Director General, Registered Plans
History: Delegation in respect of subsection 60.02(4) was approved on January 14, 2016.
Subsection 60.02(5)
RDSP - May approve the amount of transitional eligible proceeds for the taxation year during which the taxpayer died
Headquarters Positions
Director General, Registered Plans
History: Delegation in respect of subsection 60.02(5) was approved on January 14, 2016.
Subsection 60.03(4)
May establish that a pensioner or a pension transferee has knowingly or under circumstances amounting to gross negligence made a false declaration in the joint election
Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Client Services Division
Assistant Director, Individual and Benefit Services
Assistant Director, Individual Returns and Compliance
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subsection 60.03(4) was amended on November 6, 2014 and May 6, 2013. It was initially approved on June 24, 2008.
Subsection 65(3)
May fix the portions of the allowances which the lessee and lessor each may deduct in the event of a disagreement between the two
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subsection 65(3) was amended on November 6, 2014 and May 20, 2008.
Subsection 66(12.68)
Shall assign an identification number to a corporation that agrees to issue a selling instrument in respect of flow-through shares
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Subsection 66(12.72)
Application of sections 231 to 231.3 of the Act - May verify or ascertain expenses in respect of amounts renounced under subsections 66(12.6), (12.601), (12.62) or (12.64) of the Act
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
Note: Subsection 66(12.72) was repealed by S.C. 1997, c. 25, s. 13(23), applicable to renunciations made after 1998.
History: Delegations in respect of the Income Tax Act were amended on November 6, 2014 and May 20, 2008.
Subsection 66(12.73)
May reduce an amount purported to be renounced in respect of Canadian exploration expenses
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subsection 66(12.73) was amended on November 6, 2014 and May 20, 2008.
Subsection 66(12.74)
May accept late filed forms required pursuant to subsections 66(12.68), (12.69), (12.691), (12.7) or (12.701) of the Act
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subsection 66(12.74) was amended on November 6, 2014 and May 20, 2008.
Subsection 66(12.741)
May determine the time period for a late renunciation
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subsection 66(12.741) was amended on November 6, 2014 and May 20, 2008.
Subsection 66(14.4)
Special product corporation - May permit a designation under subsections 66(14.1) or (14.2) of the Act to be filed or amended
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subsection 66(14.4) was amended on November 6, 2014 and May 20, 2008.
Subparagraph 66.8(1)(b)(iv)
May determine the order in which foreign resource expenses are reduced
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, International and Large Business Directorate
Director, International Tax Division
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subparagraph 66.8(1)(b)(iv) was approved on May 20, 2008 and July 13, 2006.
Subsection 67.5(2)
May reassess where an offence is involved
Field Positions
Director, Tax Centre
Director, Tax Services Office
Paragraph 70(5.2)(c)
Resource property and land inventory of a deceased taxpayer - May extend the period for showing that property has become vested in the spouse or trust
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of paragraph 70(5.2)(c) was amended on November 6, 2014 and May 20, 2008.
Paragraph 70(5.2)(f)
Resource property and land inventory - deceased taxpayer - May extend the period for showing that property has become vested in the spouse or trust
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
Note: Paragraph 70(5.2)(f) was repealed by S.C. 1994, c. 21, s. 33(5).
History: Delegations in respect of the Income Tax Act were amended on November 6, 2014 and May 20, 2008.
Subparagraph 70(5.4)(g)(ii)
Indexed securities - deceased taxpayer - May extend the period for showing that the securities have become vested in the spouse or trust
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
Note: Subparagraph 70(5.4)(g)(ii) was repealed by S.C. 1986, c. 6, s. 33(2).
History: Delegations in respect of the Income Tax Act were amended on November 6, 2014 and May 20, 2008.
Subsection 70(6)
Transfer or distribution of property to a spouse or spouse trust on death - May extend the period for showing that property has become vested in a spouse or trust
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subsection 70(6) was amended on November 6, 2014 and May 20, 2008.
Subsection 70(6.1)
Transfer or distribution of Net Income Stabilization Account (NISA) to a spouse or a trust – deceased taxpayer – May allow a longer period for showing that property has become vested indefeasibly in a spouse or trust
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subsection 70(6.1) was amended on November 6, 2014 and May 20, 2008.
Subsection 70(9)
Transfer of property to a child – deceased taxpayer – May extend the period concerning a transfer of property to a child
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subsection 70(9) was amended on November 6, 2014 and May 20, 2008 and April 30, 2008.
Subsection 70(9.1)
Transfer of property from a trust to a settlor’s child – deceased beneficiary - May extend the period concerning a transfer of property to a child
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subsection 70(9.1) was amended on November 6, 2014. It was initially approved on April 30, 2008.
Subsection 70(9.2)
Transfer of family corporations and partnerships to a child – deceased taxpayer – May extend the period concerning a transfer of property to a child
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subsection 70(9.2) was amended on November 6, 2014 and May 20, 2008 and April 30, 2008.
Subsection 70(9.3)
Transfer of family corporations and partnerships from a trust to a settlor’s child – deceased beneficiary – May extend the period concerning a transfer of property to a child
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subsection 70(9.3) was amended on November 6, 2014. It was initially approved on April 30, 2008.
Paragraph 80(2)(i)
May designate the order of settling of commercial obligations if the debtor does not so designate
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of paragraph 80(2)(i) was amended on November 6, 2014 and May 20, 2008.
Subsection 80(16)
May designate amounts under subsections 80(5) to (11) of the Act to the extent that the debtor would have been permitted to designate those amounts
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subsection 80(16) was amended on November 6, 2014 and May 20, 2008.
Paragraph 81(4)(b)
May demand an employer’s written certification in connection with an individual’s volunteer services
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Debt Management Compliance
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Business Audit
Director, Specialty Audit
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, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Team Leader, Audit
History: Delegation in respect of paragraph 81(4)(b) was amended on November 6, 2014, August 30, 2010 and May 20, 2008. It was initially approved on July 13, 2006.
Subsection 83(3.1)
May request that an election referred to in subsection 83(3) of the Act be made for qualifying dividends
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subsection 83(3.1) was amended on November 6, 2014 and May 20, 2008.
Paragraph 85(1)(e.1)
Property transfer to corporation by shareholder - two or more properties described in (d) or (e) - May designate the order in which properties are disposed of if the taxpayer does not do so
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of paragraph 85(1)(e.1) was amended on November 6, 2014 and May 20, 2008.
Paragraph 85(5.1)(f)
Transfer of depreciable property - two or more properties - May designate the order in which properties are disposed of if taxpayer does not do so
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
Note: Paragraph 85(5.1)(f) was repealed by S.C. 1998, c. 19, s. 16(5), applicable, subject to S.C. 1998, c. 19, s. 247, to dispositions of property that occur after April 26, 1995.
History: Delegations in respect of the Income Tax Act were amended on November 6, 2014 and May 20, 2008.
Subsection 85(7.1)
May allow a late or amended election in respect of a property transfer
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subsection 85(7.1) was amended on November 6, 2014 and May 20, 2008.
Paragraph 86.1(2)(e)
Eligible distribution - May determine whether the information provided by the distributing corporation is satisfactory
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, International and Large Business Directorate
Director, International Tax Division
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of paragraph 86.1(2)(e) was amended on May 20, 2008. It was initially approved on July 13, 2006.
Paragraph 86.1(2)(f)
Eligible distribution - May determine whether the information provided by the taxpayer is satisfactory
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, International and Large Business Directorate
Director, International Tax Division
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of paragraph 86.1(2)(f) was amended on May 20, 2008. It was initially approved on July 13, 2006.
Subsection 88(1.9)
May form opinion that circumstances are just and equitable to permit the initial designation of a share of capital stock of a foreign affiliate to be amended
Headquarters positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, International and Large Business
Director, Aggressive Tax Planning
Director, International Tax
Director, Large Business Audit
Field positions
Director, Tax Services Office
Assistant Director, Audit
History: Delegation in respect of subsection 88(1.9) was approved on January 14, 2016.
Subsection 89(1) – Definition of “public corporation”
May designate a corporation to be, or not to be, a public corporation
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Coordinating TSO Scientific Research and Experimental Development
Manager, Audit
Financial Review Manager, Scientific Research and Experimental Development (SR&ED)
Team Leader, Audit
History: Delegation in respect of subsection 89(1) was amended on November 6, 2014, July 15, 2011 and May 20, 2008.
Paragraph 89(3)(b)
Simultaneous dividends - May designate the order of payment
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of paragraph 89(3)(b) was amended on November 6, 2014 and May 20, 2008.
Subsection 89(13)
Repeated elections – May consent to a corporation’s subsequent election or subsequent revocation and impose conditions
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subsection 89(13) was amended on November 6, 2014. It was initially approved on April 30, 2008.
Subsection 89(14.1)
May form opinion that circumstances are such that it would be just and equitable to permit a dividend designation to be made before it was required to be made
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Enforcement
Manager, Audit
Team Leader, Audit
Team Leader, Enforcement
History: Delegation in respect of subsection 89(14.1) was approved on January 14, 2016.
Subsection 91(2)
Shares of foreign affiliates - May designate reasonable amounts for a reserve
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subsection 91(2) was amended on November 6, 2014 and May 20, 2008.
Subsection 93(5.1)
Shares of foreign affiliates - May permit a late or amended election
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subsection 93(5.1) was amended on November 6, 2014 and May 20, 2008.
Paragraph 93(5.2)(c)
May form opinion that circumstances are such that it would be just and equitable to permit the old election made in respect the disposition of shares of capital stock of a foreign affiliate to be amended
Headquarters positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, International and Large Business
Director, Aggressive Tax Planning
Director, International Tax
Director, Large Business Audit
Field positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of paragraph 93(5.2)(c) was approved on January 14, 2016.
Subsection 96(5.1)
Partnerships and members - May accept a late or amended election
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subsection 96(5.1) was amended on November 6, 2014 and May 20, 2008.
Subsection 104(2)
Trust and estates - taxed as individual - May designate trustees deemed to be, in respect of all the trusts, an individual whose property and income are of the trusts
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subsection 104(2) was amended on November 6, 2014 and May 20, 2008.
Paragraph 104(23)(a)
Trust and estates - testamentary trust - May agree with a change of fiscal period
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of paragraph 104(23)(a) was amended on November 6, 2014 and May 20, 2008.
Subparagraph 107.4(3)(a)(i)
May extend the time for a transferor to elect that an amount other than the cost amount of the property be deemed as proceeds
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Individual Returns
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Business Audit
Director, Individual Returns
Director, International Tax Division
Manager, Trusts Returns Processing
Field Positions
Director, International Tax Services Office
Director, Ottawa Technology Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Data Assessment and Evaluation Division
Manager, Audit
Manager, Estate Returns Processing
Team Leader, Audit
Team Leader, Estate Returns Processing
History: Delegation in respect of subparagraph 107.4(3)(a)(i) was amended on November 6, 2014, May 6, 2013 and May 20, 2008. It was initially approved on July 13, 2006.
Subparagraph 108(1)(d)(iv) Definition of "testamentary trust"
May form opinion that a longer period for a transfer of property or payment is reasonable in the circumstances
Headquarters positions
Director General, Small and Medium Enterprises
Director, Business Audit
Director, Specialty Audit
History: Delegation in respect of subparagraph 108(1)(d)(iv) was approved on January 14, 2016.
Subparagraph 110.1(11)(c)(ii)
May make a determination of a corporation's intention to make a gift of an option to a qualified donee
Headquarters Positions
Director General, Charities Directorate
Field Positions
Director, Tax Services Office
Assistant Director, Audit
Chief of Appeals
Manager, Appeals
Manager, Audit
Team Leader, Appeals
Team Leader, Audit
History: Delegation in respect of subparagraph 110.1(11)(c)(ii) was amended on November 6, 2014. It was initially approved on October 4, 2012.
Paragraph 110.6(6)(b)
Capital gains deduction – May establish the facts justifying denial of an amount under section 110.6
Field Positions
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of paragraph 110.6(6)(b) was approved on April 30, 2008.
Paragraph 111(1.1)(c)
May determine the amount, if any, that in the circumstances is a reasonable deduction in respect of the taxpayer’s share of any losses of the partnership
Headquarters positions
Director General, International and Large Business
Director General, Small and Medium Enterprises
Director, Business Audit
Director, Large Business Audit
Director, Specialty Audit
Field positions
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of paragraph 111(1.1)(c) was approved on January 14, 2016.
Subsection 111(8) – Definition of “exchange rate”
May accept another rate of exchange
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Client Services
Assistant Director, Coordinating TSO Scientific Research and Experimental Development
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, Client Services
Manager, Revenue Collections and Client Services
Manager, Taxpayer Services Call Centre
Financial Review Manager, Scientific Research and Experimental Development (SR&ED)
Call Centre Team Leader
Team Leader, Audit
Team Leader, Client Services
Team Leader, Revenue Collections and Client Services
History: Delegation in respect of subsection 111(8) was amended on November 6, 2014. It was initially approved on July 15, 2011.
Subsection 115.1(1)
May, under a provision contained in a tax convention or agreement, enter into an agreement with another person with respect to the taxation of the other person, and all determinations made in accordance with the agreement shall be deemed to be in accordance with the Act
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, International and Large Business Directorate
Director, Competent Authority Services
History: Delegation in respect of subsection 115.1(1) was amended on November 6, 2014 and May 20, 2008.
Subsection 115.1(2)
May concur in the transfer of rights and obligations under an agreement described in subsection 115.1(1) of the Act
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, International and Large Business Directorate
Director, Competent Authority Services
History: Delegation in respect of subsection 115.1(2) was amended on November 6, 2014 and May 20, 2008.
Subsection 116(2)
May accept security in respect of a disposition and issue a certificate fixing an amount equal to the estimated amount set out in the notice issued under paragraph 116(1)(c).
Headquarters Positions
Director General, Collections
Director, Collections
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
History: Delegation in respect of subsection 116(2) was amended on November 6, 2014, August 30, 2010, May 20, 2008 and July 31, 2007.
Subsection 116(4)
May accept security in respect of property disposed of and issue a certificate in respect of the disposition
Headquarters Positions
Director General, Collections
Director, Collections
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
History: Delegation in respect of subsection 116(4) was amended on November 6, 2014, August 30, 2010, May 20, 2008 and July 31, 2007.
Subsection 116(5.2)
May accept security and issue a certificate in respect of a disposition
Headquarters Positions
Director General, Collections
Director, Collections
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
History: Delegation in respect of subsection 116(5.2) was amended on November 6, 2014, August 30, 2010, May 20, 2008, and July 31, 2007.
Paragraph 118(4)(e)
Limitations on married exemptions - May, where more than one person is entitled to a deduction, fix portions if the taxpayers can't agree on the amount each will deduct
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Client Services Division
Manager, Audit
Manager, Client Services Division
Team Leader, Audit
Team Leader, Client Services Division
Officer, Client Services Division
History: Delegation in respect of paragraph 118(4)(e) was amended on November 6, 2014 and May 20, 2008.
Subsection 118.01(3)
May fix the portions of the adoption expense tax credit that each individual may deduct, in the absence of an agreement between them
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Client Services
Assistant Director, Individual Returns and Compliance
Assistant Director, Individual Returns Processing
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, Client Services
Manager, Individual and Benefit Services
Manager, Individual Returns and Compliance
Manager, Individual Returns Processing
Manager, Taxpayer Services Call Centre
Call Centre Team Leader
Team Leader, Audit
Team Leader, Client Services
Team Leader, Individual and Benefit Services
Team Leader, Individual Returns and Compliance
Team Leader, Individual Returns Processing
Team Leader, Revenue Collections and Client Services
Senior Individual Services Agent
Services Officer
Call Centre Agent
Client Services Clerk
Taxpayer Services Agent
Officer, Individual and Benefit Services
Officer, Individual Returns and Compliance
Officer, Individual Returns Processing
History: Delegation in respect of subsection 118.01(3) was amended on November 6, 2014. It was initially approved on July 15, 2011.
Subsection 118.02(3)
Apportionment of public transit pass tax credit – May fix the portions of the transit pass tax credit each individual may deduct in the absence of agreement between them
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Taxpayer Services
Manager, Audit
Manager, Taxpayer Services
Team Leader, Audit
Team Leader, Taxpayer Services
Officer, Taxpayer Services
History: Delegation in respect of subsection 118.02(3) was amended November 6, 2014. It was initially approved on April 30, 2008.
Subsection 118.03(3)
Apportionment of child fitness tax credit – May fix the portions of the child fitness tax credit each individual may deduct in the absence of agreement between them
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Taxpayer Services
Manager, Audit
Manager, Taxpayer Services
Team Leader, Audit
Team Leader, Taxpayer Services
Officer, Taxpayer Services
History: Delegation in respect of subsection 118.03(3) was amended on November 6, 2014. It was initially approved on April 30, 2008.
Subsection 118.031(4)
May fix the portions of the children's arts tax credit each individual may deduct in the absence of agreement between them
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Taxpayer Services
Manager, Audit
Manager, Taxpayer Services
Team Leader, Audit
Team Leader, Taxpayer Services
Officer, Taxpayer Services
History: Delegation in respect of subsection 118.031(4) was amended on November 6, 2014. It was initially approved on October 4, 2012.
Subsection 118.04(5)
May fix the portions of the home renovation tax credit that each individual may deduct, in the absence of an agreement between them
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Client Services
Assistant Director, Individual and Benefit Services
Assistant Director, Individual Returns and Compliance
Assistant Director, Individual Returns Processing
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, Client Services
Manager, Individual and Benefit Services
Manager, Individual Returns and Compliance
Manager, Individual Returns Processing
Manager, Revenue Collections and Client Services
Manager, Taxpayer Services Call Centre
Call Centre Team Leader
Team Leader, Audit
Team Leader, Client Services
Team Leader, Individual and Benefit Services
Team Leader, Individual Returns and Compliance
Team Leader, Individual Returns Processing
Team Leader, Revenue Collections and Client Services
Senior Individual Services Agent
Services Officer
Call Centre Agent
Client Services Clerk
Taxpayer Services Agent
Officer, Individual and Benefit Services
Officer, Individual Returns and Compliance
Officer, Individual Returns Processing
History: Delegation in respect of subsection 118.04(5) was amended on November 6, 2014. It was initially approved on July 15, 2011.
Paragraph 118.041(5)(c)
May fix the portions of the home accessibility tax credit that each individual may deduct, in the absence of an agreement between them
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Client Services
Assistant Director, Individual and Benefit Services
Assistant Director, Individual Returns and Compliance
Assistant Director, Individual Returns Processing
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, Client Services
Manager, Individual and Benefit Services
Manager, Individual Returns and Compliance
Manager, Individual Returns Processing
Manager, Revenue Collections and Client Services
Manager, Taxpayer Services Call Centre
Call Centre Team Leader
Team Leader, Audit
Team Leader, Client Services
Team Leader, Individual and Benefit Services
Team Leader, Individual Returns and Compliance
Team Leader, Individual Returns Processing
Team Leader, Revenue Collections and Client Services
Senior Individual Services Agent
Services Officer
Call Centre Agent
Client Services Clerk
Taxpayer Services Agent
Officer, Individual and Benefit Services
Officer, Individual Returns and Compliance
Officer, Individual Returns Processing
History: Delegation in respect of paragraph 118.041(5)(c) was approved on April 5, 2016.
Subsection 118.05(4)
May fix the portions of the first-time home buyers’ tax credit that each individual may deduct, in the absence of an agreement between them
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Client Services
Assistant Director, Individual and Benefit Services
Assistant Director, Individual Returns and Compliance
Assistant Director, Individual Returns Processing
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, Client Services
Manager, Individual and Benefit Services
Manager, Individual Returns and Compliance
Manager, Individual Returns Processing
Manager, Revenue Collections and Client Services
Manager, Taxpayer Services Call Centre
Call Centre Team Leader
Team Leader, Audit
Team Leader, Client Services
Team Leader, Individual and Benefit Services
Team Leader, Individual Returns and Compliance
Team Leader, Individual Returns Processing
Team Leader, Revenue Collections and Client Services
Senior Individual Services Agent
Services Officer
Call Centre Agent
Client Services Clerk
Taxpayer Services Agent
Officer, Individual and Benefit Services
Officer, Individual Returns and Compliance
Officer, Individual Returns Processing
History: Delegation in respect of subsection 118.05(4) was amended on November 6, 2014. It was initially approved on July 15, 2011.
Subsection 118.1(3.2) (applicable to the 2013 to 2017 taxation years)
May fix the portions of the first-time donor credit that each individual may deduct if they cannot agree as to what portion of the amount they each can deduct
Field Positions
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subsection 118.1(3.2) was approved on January 14, 2016.
Paragraph 118.1(5.1)(d)
May extend the period for transferring a gift under a life insurance policy
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Individual Returns
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Business Audit
Director, Individual Returns
Director, International Tax Division
Manager, Trust Returns Processing
Field Positions
Director, International Tax Services Office
Director, Ottawa Technology Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Data Assessment and Evaluation Division
Assistant Director, Returns Processing
Manager, Audit
Manager, Estate Returns Processing
Manager, Returns Processing
Team Leader, Audit
Team Leader, Estate Returns Processing
Team Leader, Returns Processing
History: Delegation in respect of paragraph 118.1(5.1)(d) was amended on November 6, 2014, May 6, 2013 and May 20, 2008. It was initially approved on July 13, 2006.
Subsection 118.1(5.3)
May extend the period for making a transfer to a qualified donee
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Business Audit
Director, International Tax Division
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subsection 118.1(5.3) was amended on November 6, 2014, July 15, 2011 and May 20, 2008. It was initially approved on July 13, 2006.
Paragraph 118.1(5.4)(a)
May accept an undertaking that a gift of capital property by a non-resident will be held for use in the public interest
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Corporation Services Division
Manager, Audit
Team Leader, Audit
History: Delegation in respect of paragraph 118.1(5.4)(a) was amended on November 6, 2014 and May 20, 2008.
Subsection 118.1(22)(c)(ii)
May make a determination that an individual granted an option or disposed of a property with the intention to make a gift of to a qualified donee
Headquarters Positions
Director General, Charities Directorate
Field Positions
Director, Tax Services Office
Assistant Director, Audit
Chief of Appeals
Manager, Appeals
Manager, Audit
Team Leader, Appeals
Team Leader, Audit
History: Delegation in respect of subsection 118.1(22)(c)(ii) was amended on November 6, 2014. It was initially approved on October 4, 2012.
Subsection 118.3(3)
Partial dependency - May fix the portions if the taxpayers cannot agree on the amount each will deduct
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Client Services Division
Manager, Audit
Manager, Client Services Division
Team Leader, Audit
Team Leader, Client Services Division
Officer, Client Services Division
History: Delegation in respect of subsection 118.3(3) was amended on November 6, 2014 and May 20, 2008.
Subsection 122.5(5)
May designate which individual will be the eligible individual for the purposes of the GST/HST credit in relation to a specified month
Headquarters Positions
Director, Benefit Programs
Manager, Benefit Programs
Senior Program Officer, Benefit Programs
Program Officer, Benefit Programs
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Assistant Director, Individual and Benefit Services
Manager, Individual and Benefit Services
History: Delegation in respect of subsection 122.5(5) was approved on April 5, 2016.
Subsection 122.61(1)
May demand that a person's cohabiting spouse file a return of income for the year in order to determine an overpayment for the Child Tax Benefit (CTB)
Headquarters Positions
Director General, Benefit Programs
Director, Benefit Programs Directorate
Manager, Benefit Programs Directorate
Senior Programs Officer, Benefit Programs
Program Officer, Benefit Programs Directorate
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Client Services
Assistant Director, Individual and Benefit Services
Assistant Director, Individual Returns and Compliance
Manager, Client Services
Manager, Individual and Benefit Services
Manager, Individual Returns and Compliance
History: Delegation in respect of subsection 122.61(1) was amended on April 5, 2016, May 6, 2013 and May 20, 2008.
Subsection 122.62(2)
May, at any time, extend the time for filing a notice under subsection 122.62(1) of the Act
Headquarters Positions
Director General, Benefit Programs
Director, Benefit Programs Directorate
Manager, Benefit Programs Directorate
Senior Programs Officer, Benefit Programs
Program Officer, Benefit Programs Directorate
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Client Services
Assistant Director, Individual and Benefit Services
Assistant Director, Individual Returns and Compliance
Manager, Client Services
Manager, Individual and Benefit Services
Manager, Individual Returns and Compliance
History: Delegation in respect of subsection 122.62(2) was amended on April 5, 2016, May 6, 2013 and May 20, 2008.
Subsection 122.62(5)
May define the form required to elect, for determining, in the case of the death of a cohabiting spouse, the amount deemed to be an overpayment for the purposes of subsection 122.61(1) of the Act
Headquarters Positions
Director General, Benefit Programs
Director, Benefit Programs Directorate
Manager, Benefit Programs Directorate
Senior Programs Officer, Benefit Programs
Program Officer, Benefit Programs Directorate
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Client Services
Assistant Director, Individual and Benefit Services
Assistant Director, Individual Returns and Compliance
Manager, Client Services
Manager, Individual and Benefit Services
Manager, Individual Returns and Compliance
History: Delegation in respect of subsection 122.62(5) was amended on April 5, 2016, May 6, 2013 and May 20, 2008.
Subsection 122.62(6)
May define the form required to advise that a separation has taken place, and then the CTB entitlement may be recalculated solely on the basis of the eligible individual's income
Headquarters Positions
Director General, Benefit Programs
Director, Benefit Programs Directorate
Manager, Benefit Programs Directorate
Senior Programs Officer, Benefit Programs
Program Officer, Benefit Programs Directorate
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Client Services
Assistant Director, Individual and Benefit Services
Assistant Director, Individual Returns and Compliance
Manager, Client Services
Manager, Individual and Benefit Services
Manager, Individual Returns and Compliance
Team Leader, Client Services
Team Leader, Individual and Benefit Services
Team Leader, Individual Returns and Compliance
Resource Officer, Client Services
T1 Client Services Officer, Individual and Benefit Services
T1 Client Services Resource Officer, Individual and Benefit Services
T1 Processing Resource Officer, Individual Returns and Compliance
History: Delegation in respect of subsection 122.62(6) was amended on April 5, 2016, May 6, 2013 and May 20, 2008.
Subsection 125(4)
May send a notice if an agreement has not been filed pursuant to subsection 125(3) of the Act and allocate amounts to one or more of the corporations if filings are not made
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
Manager, Audit
Manager, Business Returns
Manager, Corporation Services
Team Leader, Audit
Team Leader, Business Returns
Team Leader, Corporation Services
History: Delegation in respect of subsection 125(4) was amended on November 6, 2014, May 20, 2008 and September 22, 2005.
Subsection 126(5.1)
Deductions for specified capital gains - May specify in respect of such capital gains if the taxpayer has not done so pursuant to section 110.6 of the Act
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subsection 126(5.1) was amended on November 6, 2014 and May 20, 2008.
Subsection 127(10)
May request advice or a certificate or provide advice concerning property that may qualify for certification
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subsection 127(10) was amended on May 20, 2008.
Subsection 127(10.23)
May determine that two corporations are not otherwise associated under the Income Tax Act
Headquarters Positions
Director General, Business Returns
Director, Business Registration and Corporation Programs
Manager, Corporation Assessing
Manager, T2 Development
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns
Assistant Director, Coordinating TSO Scientific Research and Experimental Development
Manager, Business Returns
Manager, Corporation Services
Financial Review Manager, Scientific Research and Experimental Development
Team Leader, Business Returns
Team Leader, Corporation Services
History: Delegation in respect of subsection 127(10.23) was amended on November 6, 2014, May 6, 2013. It was initially approved on July 13, 2006.
Subsection 127(10.4)
May send a notice if an agreement has not been filed pursuant to subsection 127(10.3) of the Act and allocate amounts to one or more of the corporations if filings are not made
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Returns
Assistant Director, Coordinating TSO Scientific Research and Experimental Development
Manager, Audit
Manager, Business Returns
Manager, Corporation Services
Team Leader, Audit
Team Leader, Business Returns
Team Leader, Corporation Services
History: Delegation in respect of subsection 127(10.4) was amended on November 6, 2014, May 20, 2008 and September 22, 2005.
Subsection 127.1(2.3)
May determine that two corporations are not otherwise associated under the Income Tax Act
Headquarters Positions
Director General, Business Returns
Director, Business Registration and Corporation Programs
Manager, Corporation Assessing
Manager, T2 Development
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns
Assistant Director, Coordinating TSO Scientific Research and Experimental Development
Manager, Business Returns
Manager, Corporation Services
Financial Review Manager, Scientific Research and Experimental Development
Team Leader, Business Returns
Team Leader, Corporation Services
History: Delegation in respect of subsection 127.1(2.3) was amended on November 6, 2014 and May 6, 2013. It was initially approved on July 13, 2006.
Subsection 127.4(5.1)
May deem that an original acquisition of an approved share that occurs in an individual's taxation year (other than in the first 60 days) occurred at the beginning of the year
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Client Services Directorate
Director General, Individual Returns
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Business Audit
Director, Client Services Programs Division
Director, Individual Returns
Manager, Individual Programs Section
Manager, Individual Returns
Senior Programs Officer, Individual Returns
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Client Services Division
Assistant Director, Individual and Benefit Services
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subsection 127.4(5.1) was amended on November 6, 2014, May 6, 2013 and May 20, 2008.
Subsection 127.53(3)
Multiple trusts - failure to file - May send a notice if an agreement has not been filed as contemplated by subsection 127.53(2) of the Act and allocate amounts to one or more of the trusts for a taxation year
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subsection 127.53(3) was amended on November 6, 2014 and May 20, 2008.
Subsection 131(1.2)
May request an election re: capital gains dividend for a mutual fund corporation
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subsection 131(1.2) was amended on November 6, 2014 and May 20, 2008.
Clause 131(2)(a)(i)(B)
May determine another amount that may be used in the computation of a capital gains refund to a mutual fund corporation
Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of clause 131(2)(a)(i)(B) was approved on July 13, 2006.
Clause 132(1)(a)(i)(B)
May determine another amount that may be used in the computation of a capital gains refund to a mutual fund trust
Headquarters Positions
Director General, Individual Returns
Director, Individual Returns
Manager, Trust Returns Processing
Field Positions
Director, Ottawa Technology Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Data Assessment and Evaluation Division
Manager, Audit
Manager, Estate Returns Processing
Team Leader, Audit
Team Leader, Estate Returns Processing
History: Delegation in respect of clause 132(1)(a)(i)(B) was amended on May 6, 2013. It was initially approved on July 13, 2006.
Subsection 132.11(1.1)
May approve a trust’s request to revoke an election made under paragraph (1)(a) and may accept a later date for making such a request
Headquarters Positions
Director General, Individual Returns
Director, Individual Returns
Manager, Trust Returns Processing
Field Positions
Director, Ottawa Technology Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Data Assessment and Evaluation Division
Manager, Audit
Manager, Estate Returns Processing
Team Leader, Audit
Team Leader, Estate Returns Processing
History: Delegation in respect of subsection 132.11(1.1) was amended on May 6, 2013. It was initially approved on July 13, 2006.
Paragraph 132.2(6)(b)
Qualifying exchange – May accept a later day for a joint election
Headquarters positions
Director General, International and Large Business
Director General, Small and Medium Enterprises
Director, Business Audit
Director, Large Business Audit
Director, Specialty Audit Division
Field positions
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of paragraph 132.2(6)(b) was approved on January 14, 2016.
Subsection 132.2(7)
Qualifying exchange - May grant permission to amend or revoke an election
Headquarters positions
Director General, International and Large Business
Director General, Small and Medium Enterprises
Director, Business Audit
Director, Large Business Audit
Director, Specialty Audit
Field positions
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subsection 132.2(7) was approved on January 14, 2016.
Paragraph 133(7.2)(b)
Simultaneous dividends - Non-resident-owned investment corporation - May deem the date the dividend is payable if the corporation does not
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of paragraph 133(7.2)(b) was amended on November 6, 2014 and May 20, 2008.
Paragraph (d) of the definition “deadline” in subsection 139.1(1)
May extend the deadline for a payment in respect of a demutualization
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Business Audit
Director, High Risk Compliance Strategy Division
Director, Large Business and Program Integration Division
Director, Provincial Compliance Division
Director, Specialty Audit
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Client Services Division
Assistant Director, Individual and Benefit Services
Manager, Audit
History: Delegation in respect of paragraph (d) of the definition “deadline” in subsection 139.1(1) was amended on November 6, 2014, May 6, 2013 and May 20, 2008. It was initially approved on August 24, 2000, effective on the date that provision, as enacted by subsection 38(1) of the Income Tax Amendments Act, 1999 [2000, c. 19], came into effect (June 29, 2000).
Clause 139.1(2)(h)(ii)(E)
May accept another day as the time at which a stakeholder is considered to receive a benefit in connection with a demutualization
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Individual Returns
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Business Audit
Director, High Risk Compliance Strategy Division
Director, Individual Returns
Director, International Tax Division
Director, Large Business and Program Integration Division
Director, Provincial Compliance Division
Director, Specialty Audit
Manager, Individual Programs Section
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Client Services Division
Assistant Director, Individual and Benefit Services
Assistant Director, Individual Returns and Compliance
Assistant Director, Returns Processing
Manager, Audit
History: Delegation in respect of clause 139.1(2)(h)(ii)(E) was amended on November 6, 2014, May 6, 2013 and May 20, 2008. It was initially approved on August 24, 2000, effective on the date that provision, as enacted by subsection 38(1) of the Income Tax Amendments Act, 1999 [2000, c. 19], came into effect (June 29, 2000).
Paragraph 139.1(16)(f)
Flow-through of conversion benefits - May accept a later day by which a stakeholder may make an election
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Individual Returns
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director General, Tax and Charities Appeals Directorate
Director, Business Audit
Director, High Risk Compliance Strategy Division
Director, Individual Returns
Director, International Tax Division
Director, Large Business and Program Integration Division
Director, Provincial Compliance Division
Director, Specialty Audit
Manager, Individual Programs Section
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Chief of Appeals
Assistant Director, Audit
Assistant Director, Client Services Division
Assistant Director, Individual and Benefit Services
Assistant Director, Individual Returns and Compliance
Assistant Director, Returns Processing
Manager, Audit
History: Delegation in respect of paragraph 139.1(16)(f) was amended on November 6, 2014, May 6, 2013, May 20, 2008 and March 6, 2006. It was initially approved on August 24, 2000, effective on the date that provision, as enacted by subsection 38(1) of the Income Tax Amendments Act, 1999 [2000, c. 19], came into effect (June 29, 2000).
Paragraph 139.1(17)(f)
Flow-through of share benefits - May accept a later day by which a stakeholder may make an election
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Individual Returns
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director General, Tax and Charities Appeals Directorate
Director, Business Audit
Director, High Risk Compliance Strategy Division
Director, Individual Returns
Director, International Tax Division
Director, Large Business and Program Integration Division
Director, Provincial Compliance Division
Director, Specialty Audit
Manager, Individual Programs Section
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Chief of Appeals
Assistant Director, Audit
Assistant Director, Client Services Division
Assistant Director, Individual and Benefit Services
Assistant Director, Individual Returns and Compliance
Assistant Director, Returns Processing
Manager, Audit
History: Delegation in respect of paragraph 139.1(17)(f) was amended on November 6, 2014, May 6, 2013, May 20, 2008 and March 6, 2006. It was initially approved on August 24, 2000, effective on the date that provision, as enacted by subsection 38(1) of the Income Tax Amendments Act, 1999 [2000, c. 19], came into effect (June 29, 2000).
Subsection 143.2(13)
May consider an indebtedness outside Canada as a limited-recourse amount unless certain conditions are met
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subsection 143.2(13) was amended on November 6, 2014 and May 20, 2008.
Subsection 143.2(14)
May consider taxpayers not to be dealing at arm's length unless certain conditions are met
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subsection 143.2(14) was amended on November 6, 2014 and May 20, 2008.
Subsection 145(1)
May accept a "supplementary unemployment benefit plan" for registration
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 145(1) was amended on June 16, 2004.
Paragraph (b) of the definition “refund of premiums” in subsection 146(1), as provided for under subsection 42(4) of the Income Tax Amendments Act, 1999
Deceased individuals - May extend the time for making an election in respect of an amount paid out of a RRSP or RRIF (applicable to deaths that occur after 1995 and before 1999)
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Client Services Directorate
Director General, Individual Returns
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director General, Tax and Charities Appeals Directorate
Director, Business Audit
Director, Client Services Programs Division
Director, Individual Returns
Manager, Individual Programs Section
Manager, Individual Returns
Senior Programs Officer, Individual Returns
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Chief of Appeals
Assistant Director, Audit
Assistant Director, Client Services Division
Assistant Director, Individual and Benefit Services
Assistant Director, Individual Returns and Compliance
Assistant Director, Returns Processing
Manager, Audit
History: Delegation in respect of paragraph (b) of the definition “refund of premiums” in subsection 146(1) was amended on November 6, 2014, May 6, 2013, May 20, 2008 and March 6, 2006. It was initially approved on August 24, 2000, effective on the date subsection 42(4) of the Income Tax Amendments Act, 1999 [2000, c. 19] came into effect (June 29, 2000).
Subsection 146(2)
May accept a Retirement Savings Plan for registration where it complies with the conditions outlined in this subsection
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 146(2) was amended on June 16, 2004.
Subsection 146(3)
May accept a Retirement Savings Plan (RSP) for registration notwithstanding that the plan contains the provisions outlined in this subsection
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 146(3) was amended on June 16, 2004.
Subsection 146(8.93)
May waive, in writing, the application of subsection 146(8.93)
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Individual and Benefit Services
Assistant Director, Individual Returns and Compliance
Assistant Director, Individual Returns Processing
Team Leader, Taxpayer Services
History: Delegation in respect of subsection 146(8.93) was approved on July 15, 2011.
Subsection 146(22)
May allow contributions to a Registered Retirement Savings plan (RRSP) or a prescribed provincial pension plan made after the first 60 days of the year to be considered to have been made in the first 60 days
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Client Services Directorate
Director General, Individual Returns
Director General, International and Large Business Directorate
Director General, Registered Plans
Director General, Small and Medium Enterprises Directorate
Director, Business Audit
Director, Client Services Programs Division
Director, Individual Returns
Manager, Individual Programs Section
Manager, Individual Returns
Senior Programs Officer, Individual Returns
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Client Services Division
Assistant Director, Individual and Benefit Services
History: Delegation in respect of subsection 146(22) was amended on November 6, 2014, May 6, 2013 and May 20, 2008.
Clause 146.01(1)(b)(iv)(B)
Home Buyer’s Plan (HBP) - May accept a later time for the repayment of a particular amount in respect of an “excluded withdrawal” out of an RRSP
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Individual Returns
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Business Audit
Director, Individual Returns
Manager, Individual Returns
Senior Programs Officer, Individual Returns
Field Positions
Director, International Tax Services Office
Director, Tax Centre
History: Delegation in respect of clause 146.01(1)(b)(iv)(B) was amended on November 6, 2014, May 6, 2013 and May 20, 2008.
Subparagraph 146.01(2)(d)(i)
HBP - May consider a Retirement Savings Plans (RSP) withdrawal made after January of a calendar year an eligible amount
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Individual Returns
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Business Audit
Director, Individual Returns
Manager, Individual Returns
Senior Programs Officer, Individual Returns
Field Positions
Director, International Tax Services Office
Director, Tax Centre
History: Delegation in respect of subparagraph 146.01(2)(d)(i) was amended on November 6, 2014, May 6, 2013 and May 20, 2008.
Paragraph (i) of the definition “eligible amount” in subsection 146.02(1)
Lifelong Learning Plan (LLP) - May accept a later time for the receipt of an “eligible amount”
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Individual Returns
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Business Audit
Director, Individual Returns
Manager, Individual Returns
Senior Programs Officer, Individual Returns
Field Positions
Director, International Tax Services Office
Director, Tax Centre
History: Delegation in respect of paragraph (i) of the definition “eligible amount” in subsection 146.02(1) was amended on November 6, 2014, May 6, 2013 and May 20, 2008.
Subparagraph (b)(iv) of the definition “excluded withdrawal” in subsection 146.02(1)
May accept a later date for the filing of a designation of repayment form
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Individual Returns
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Business Audit
Director, Individual Returns
Manager, Individual Returns
Senior Programs Officer, Individual Returns
Field Positions
Director, International Tax Services Office
Director, Tax Centre
History: Delegation in respect of subparagraph (b)(iv) of the definition “excluded withdrawal” in subsection 146.02(1) was amended on November 6, 2014, May 6, 2013 and May 20, 2008.
Subsection 146.1(2)
Registered Education Savings Plan (RESP) - May accept an Education Savings Plan for registration where the conditions of this subsection are met
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 146.1(2) was amended on June 16, 2004.
Subsection 146.1(2.2)
RESP - May waive the application of the conditions in subparagraphs (2)(d.1)(v) and (vi) where a beneficiary of a plan suffers from a severe and prolonged mental impairment
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 146.1(2.2) was amended on June 16, 2004.
Subsection 146.1(4)
RESP - May accept an ESP for registration without a prospectus
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 146.1(4) was amended on June 16, 2004.
Subsection 146.1(12.2)
RESP - May revoke the registration of an RESP for non-compliance with section 146.1 of the Act
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 146.1(12.2) was amended on June 16, 2004.
Subsection 146.3(2)
Registered Retirement Income Fund (RRIF) - May accept a retirement income fund for registration where the requirements of this subsection are met
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 146.3(2) was amended on June 16, 2004.
Subsection 146.3(6.4)
May waive, in writing, the application of subsection 146.3(6.4)
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Taxpayer Services
Manager, Taxpayer Services
Team Leader, Taxpayer Services
History: Delegation in respect of subsection 146.3(6.4) was approved on July 15, 2011.
Subsection 146.4(1.4)
Specified disability savings plans - May waive the application of subsections 146.4(1.2) or (1.3) if it is just and equitable to do so
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 146.4(1.4) was approved on October 4, 2012.
Paragraph 146.4(2)(a)
May determine that a disability savings plan would comply with the conditions in subsection 146.4(4) and so notify the issuer of the plan
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of paragraph 146.4(2)(a) was approved on July 15, 2011.
Paragraph 146.4(4)(e)
May determine the extent to which an entity may exercise their right as a holder of a plan prior to the issuer being advised that the entity has become a holder of the plan
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of paragraph 146.4(4)(e) was approved on July 15, 2011.
Paragraph 146.4(12)(a)
May waive the application of the relevant paragraph with respect to the failure
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of paragraph 146.4(12)(a) was approved on July 15, 2011.
Paragraph 146.4(12)(b)
May deem the failure that causes a plan to be non-compliant to have occurred at a later time
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of paragraph 146.4(12)(b) was approved on July 15, 2011.
Paragraph 146.4(12)(c)
May approve the application of paragraph 146.4(12)(c) with respect to the failure and specify the period within which a contribution is to be withdrawn from the plan
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of paragraph 146.4(12)(c) was approved on July 15, 2011.
Paragraph 146.4(12)(d)
May specify a later date by which a plan is to be terminated
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of paragraph 146.4(12)(d) was approved on July 15, 2011.
Paragraph 146.4(13)(b)
May determine that an amended disability savings plan would comply with the conditions in subsection 146.4(4) and so notify the issuer of the plan
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of paragraph 146.4(13)(b) was approved on July 15, 2011.
Subsection 147(2)
Deferred Profit Sharing Plan (DPSP) - May accept a Profit Sharing Plan for registration if the plan meets the requirements of this subsection
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 147(2) was amended on June 16, 2004.
Subsection 147(2.2)
May extend the time a DPSP has to satisfy the requirements of paragraph 147(2)(i.1) of the Act
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 147(2.2) was amended on June 16, 2004.
Subsection 147(3)
May accept an employee’s profit sharing plan for registration where all the required capital gains and losses have been allocated
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 147(3) was amended on June 16, 2004.
Subsection 147(4)
DPSP - May make a determination upon application of the amount of capital gains and losses
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 147(4) was amended on June 16, 2004.
Subsection 147(9)
May make a determination as to the extent an amount may be deductible where the requirements of subsection 147(5.1) of the Act have not been satisfied
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 147(9) was amended on June 16, 2004.
Subsection 147(14)
May revoke the registration of a DPSP and give notice thereof
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 147(14) was amended on June 16, 2004.
Subsection 147(14.1)
May revoke the registration of a DPSP if a loan or benefit has been extended in contravention of paragraph 147(2)(k.1) of the Act and give notice of the effective date of the revocation
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 147(14.1) was amended on June 16, 2004.
Subsection 147(22)
May exempt all or a portion of an amount from the application of subsection 147(19) of the Act where the amount was transferred from a DPSP on behalf of a beneficiary in a year where the limits of 147(5.1) in respect of the beneficiary were not met
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 147(22) was amended on June 16, 2004.
Subsection 147.1(1)
Definition "Compensation" - May accept an amount in respect of remuneration received while a non-resident
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 147.1(1) was amended on June 16, 2004.
Subsection 147.1(2)
May accept a Pension Plan for registration where the requirements of this subsection are met and may set the date of registration
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 147.1(2) was amended on June 16, 2004.
Subsection 147.1(4)
Registered Pension Plan (RPP) - May accept an amendment to an RPP where the requirements of this subsection are met
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 147.1(4) was amended on June 16, 2004.
Subsection 147.1(5)
RPP - May impose reasonable conditions with respect to RPP's
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 147.1(5) was amended on June 16, 2004.
Subsection 147.1(6)
RPP - May approve situations where the person or a majority of the persons who constitute the body of the administrator are not resident in Canada
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 147.1(6) was amended on June 16, 2004.
Subsection 147.1(10)
May certify that past service contributions may be made to an RPP, including situations where the member died
Headquarters Positions
Director General, Registered Plans Directorate
Field Positions
Director, International Tax Services Office
Director, Tax Centre
History: Delegation in respect of subsection 147.1(10) was amended on June 16, 2004.
Paragraph 147.1(10)(a)
Defined Benefit RPP - Past service benefits - May certify that prescribed conditions have been met
Headquarters Positions
Director General, Registered Plans Directorate
Field Positions
Director, International Tax Services Office
Director, Tax Centre
History: Delegation in respect of paragraph 147.1(10)(a) was amended on May 20, 2008 and June 16, 2004.
Paragraph 147.1(10)(b)
Defined Benefit RPP - Past service benefits - May allow any death benefits associated with the event to be paid
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of paragraph 147.1(10)(b) was amended on June 16, 2004.
Subsection 147.1(11)
May give notice of intent to revoke an RPP as of a particular date for the reasons listed in this subsection
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 147.1(11) was amended on June 16, 2004.
Subsection 147.1(12)
May give notice of revocation of an RPP as of a particular date
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 147.1(12) was amended on June 16, 2004.
Subsection 147.1(14)
RPP - Multi-employer plans (MEPs) - May give notice in writing to the administrators of two or more MEPs, that the application of 147.1(9) of the Act, with respect to the plans, has been modified
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 147.1(14) was amended on June 16, 2004.
Subsection 147.2(3)
RPP - For purposes of 147.2(2) of the Act, may stipulate what information an actuarial report requires
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 147.2(3) was amended on June 16, 2004.
Paragraph 147.3(7.1)(e)
May accept a transfer from a money purchase provision of an RPP to a money purchase provision of another RPP and notify the administrator of the transferor plan in writing
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of paragraph 147.3(7.1)(e) was approved on July 13, 2006.
Subsection 147.3(8)
RPP -Where a money purchase pension plan replaces a defined benefit plan, may accept the transfer
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 147.3(8) was amended on June 16, 2004.
Subsection 147.3(13)
RPP - Excess transfer - May deem an amount to be transferred in accordance with subsections 147.3(1) and (2) of the Act
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 147.3(13) was amended on June 16, 2004.
Paragraph 147.4(1)(d)
May waive the application of paragraph 147.4(1)(d) with respect to a RPP annuity contract and so notify the administrator of the plan
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of paragraph 147.4(1)(d) was approved on July 15, 2011.
Subsection 147.5(2)
May form opinion about whether a pooled pension plan complies with conditions for registration
Headquarters positions
Director General, Registered Plans
History: Delegation in respect of subsection 147.5(2) was approved on January 14, 2016.
Subsection 147.5(6)
May impose additional reasonable conditions to Pooled Registered Pension Plans ("PRPPs")
Headquarters positions
Director General, Registered Plans
History: Delegation in respect of subsection 147.5(6) was approved on January 14, 2016.
Subsection 147.5(7)
PRPPs –May accept an amendment to a PRPP if application in prescribed manner is made and the registration conditions specified in subsection 147.5(2) are met
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 147.5(7) was approved on April 5, 2016.
Subsection 147.5(24)
May give notice of intent to revoke a PRPP
Headquarters positions
Director General, Registered Plans
History: Delegation in respect of subsection 147.5(24) was approved on January 14, 2016.
Subsection 147.5(26)
May give notice of a revocation of a PRPP
Headquarters positions
Director General, Registered Plans
History: Delegation in respect of subsection 147.5(26) was approved on January 14, 2016.
Subsection 147.5(28)
May, on the written request of the administrator of a PRPP, give notice of revocation as of a specified later date
Headquarters positions
Director General, Registered Plans
History: Delegation in respect of subsection 147.5(28) was approved on January 14, 2016.
Paragraph 149(1)(l)
Non-profit organizations - May determine whether a club, society or association was not a charity within the meaning of subsection 149.1(1) of this Act
Headquarters Positions
Director General, Charities Directorate
Director, Specialty Audit
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Client Services Division
History: Delegation in respect of paragraph 149(1)(l) was amended on November 6, 2014, May 20, 2008 and June 16, 2004.
Subparagraph 149(1)(o.1)(ii)
May accept a corporation as a funding medium for the purpose of the registration of a pension plan
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subparagraph 149(1)(o.1)(iii) was approved on July 15, 2011.
Subsection 149.1(1) – Subparagraph (b)(ii) of the definition “relevant person”
May be satisfied that an individual would deal at arm’s length with all controlling individuals
Headquarters Positions
Director General, Charities Directorate
History: Delegation in respect of subsection 149.1(1) was approved on July 15, 2011.
Subsection 149.1(1.2)
May authorize changes to the way a charitable foundation calculates its disbursement quota, including a method to calculate the fair market value of the property
Headquarters Positions
Director General, Charities Directorate
History: Delegation in respect of subsection 149.1(1.2) was amended on June 16, 2004.
Subsection 149.1(2)
May revoke the registration of a charitable organization for the reasons described in subsection 168(1) of the Act or this subsection
Headquarters Positions
Director General, Charities Directorate
History: Delegation in respect of subsection 149.1(2) was amended on June 16, 2004.
Subsection 149.1(3)
May revoke the registration of a public foundation for the reasons described in subsection 168(1) of the Act or this subsection
Headquarters Positions
Director General, Charities Directorate
History: Delegation in respect of subsection 149.1(3) was amended on June 16, 2004.
Subsection 149.1(4)
May revoke the registration of a private foundation for the reasons described in subsection 168(1) of the Act or this subsection
Headquarters Positions
Director General, Charities Directorate
History: Delegation in respect of subsection 149.1(4) was amended on June 16, 2004.
Subsection 149.1(4.1)
May revoke the registration of a charity for improper gifting to other charities
Headquarters Positions
Director General, Charities Directorate
History: Delegation in respect of subsection 149.1(4.1) was amended on June 16, 2004.
Subsection 149.1(4.2)
May revoke the registration of a registered Canadian amateur athletic association for the reasons described in subsection 149.1(4.2) or 168(1)
Headquarters Positions
Director General, Charities Directorate
History: Delegation in respect of subsection 149.1(4.2) was approved on October 4, 2012.
Subsection 149.1(4.3)
May revoke the registration of qualified donee for the reasons described in subsection 168(1)
Headquarters Positions
Director General, Charities Directorate
History: Delegation in respect of subsection 149.1(4.3) was approved on October 4, 2012.
Subsection 149.1(5)
May reduce the disbursement requirements of registered charities
Headquarters Positions
Director General, Charities Directorate
History: Delegation in respect of subsection 149.1(5) was amended on June 16, 2004.
Subsection 149.1(6.3)
May designate a charity to be a charitable organization, public or private foundation
Headquarters Positions
Director General, Charities Directorate
History: Delegation in respect of subsection 149.1(6.3) was amended on June 16, 2004.
Subsection 149.1(6.4)
May register a national arts service organization
Headquarters Positions
Director General, Charities Directorate
History: Delegation in respect of subsection 149.1(6.4) was amended on June 16, 2004.
Subsection 149.1(7)
May designate or revoke the designation of a charity as a charity associated with one or more specified charities
Headquarters Positions
Director General, Charities Directorate
History: Delegation in respect of subsection 149.1(7) was amended on June 16, 2004.
Subsection 149.1(8)
May allow charities to accumulate property for a particular purpose over a period of time
Headquarters Positions
Director General, Charities Directorate
History: Delegation in respect of subsection 149.1(8) was amended on June 16, 2004.
Subsection 149.1(13)
May designate a private foundation to be a public one
Headquarters Positions
Director General, Charities Directorate
History: Delegation in respect of subsection 149.1(13) was amended on June 16, 2004.
Subsection 149.1(15)
May make available to the public, in a manner deemed appropriate, the information specified in subsection 149.1(15)
Headquarters Positions
Director General, Charities Directorate
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Client Services
Assistant Director, Revenue Collections and Client Services
History: Delegation in respect of subsection 149.1(15) was amended on July 15, 2011 and June 16, 2004.
Subsection 149.1(22)
May give notice by registered mail of refusal to register
Headquarters Positions
Director General, Charities Directorate
History: Delegation in respect of subsection 149.1(22) was approved on July 13, 2006.
Subsection 149.1(23)
May give notice by registered mail of an annulment of registration
Headquarters Positions
Director General, Charities Directorate
History: Delegation in respect of subsection 149.1(23) was approved on July 13, 2006.
Subsection 149.1(25)
May refuse to register a charity or Canadian amateur athletic association if the application is made, or the organization is controlled, by an ineligible individual
Headquarters Positions
Director General, Charities Directorate
History: Delegation in respect of subsection 149.1(25) was approved on October 4, 2012.
Subsection 149.1(26)
May register, in consultation with the Minister of Finance, a foreign organization as a qualified donee if satisfied that a foreign organization meets the conditions of subsection
Headquarters Positions
Director General, Charities Directorate
History: Delegation in respect of subsection 149.1(26) was approved on January 14, 2016.
Subsection 149.2(6)
May form a belief that it is just and equitable to reallocate and may reallocate
Headquarters Positions
Director General, Charities Directorate
History: Delegation in respect of subsection 149.2(6) was approved on July 15, 2011.
Paragraph 150(1)(e)
May require a person to file a return
Headquarters Positions
Director General, Collections
Director, Collections
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
History: Delegation in respect of paragraph 150(1)(e) was amended on November 6, 2014, August 30, 2010, May 20, 2008 and July 31, 2007.
Subsection 150(2)
May demand the filing of a return in prescribed form and containing prescribed information
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Charities Directorate
Director General, Client Services Directorate
Director General, Collections
Director General, Debt Management Compliance
Director General, International and Large Business Directorate
Director General, Registered Plans
Director General, Scientific Research and Experimental Development
Director General, Small and Medium Enterprises Directorate
Director, Aggressive Tax Planning
Director, Collections
Director, International Tax Division
Director, Non-Filer/Non-Registrant
Director, Specialty Audit
Director, Trust Accounts
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, Compliance
Assistant Director, Coordinating TSO Scientific Research and Experimental Development
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
History: Delegation in respect of subsection 150(2) was amended on November 6, 2014, August 30, 2010, May 20, 2008, July 31, 2007 and June 16, 2004.
Subsection 150.1(1)
Electronic Filing – May specify the manner of filing
Headquarters Positions
Director General, Business Returns
Director General, Individual Returns
History: Delegation in respect of subsection 150.1(1) was amended on May 6, 2013.
Subsection 150.1(2)
May specify the criteria to be met by a person wishing to file electronically
Headquarters Positions
Director General, Business Returns
Director General, Individual Returns
History: Delegation in respect of subsection 150.1(2) was amended on May 6, 2013.
Subsection 152(4.2)
May, on application from a taxpayer, reassess a return beyond the normal reassessment period to reduce an amount payable by the taxpayer or create a refund
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Individual Returns
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director General, Taxpayer Relief and Service Complaints Directorate
Director, Individual Returns
Director, Programs Division
Director, Specialty Audit
Manager, Individual Returns
Manager, Taxpayer Relief
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Client Services
Assistant Director, Compliance
Assistant Director, Returns Processing
Chief of Appeals
Manager, Appeals
Manager, Audit
Manager, Client Services
Manager, Returns Processing
Team Leader, Audit
Team Leader, Client Services
Team Leader, Compliance
Team Leader, Intake Center
Team Leader, Returns Processing
Team Leader, Taxpayer Relief
History: Delegation in respect of subsection 152(4.2) was amended on November 6, 2014, May 6, 2013, March 14, 2011, May 20, 2008 and March 6, 2006. It was initially approved on July 16, 2004.
Subsection 152(9)
May advance an alternative argument in support of an assessment
Headquarters Positions
Director General, Tax and Charities Appeals Directorate
Director, Tax and Charities Appeals Directorate
Manager, Tax and Charities Appeals Directorate
Field Positions
Chief of Appeals
Manager, Appeals
Manager, Litigation
History: Delegation in respect of subsection 152(9) was amended on November 6, 2014 and March 6, 2006.
Subsection 153(1.1)
May determine a lesser amount to be deducted at source because of undue hardship
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Client Services Directorate
Director General, Debt Management Compliance
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Client Services Programs Division
Director, Specialty Audit
Director, Trust Accounts
Manager, Individual Programs Section
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, Client Services Division
Assistant Director, Non-Resident Withholding
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, Client Services Division
Manager, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, Client Services Division
Team Leader, New Intake/Projects
Team Leader, Non-Resident Tax
Team Leader, Non-Resident Withholding
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Co-ordinator, Employer Accounts
Officer, Client Services Division
History: Delegation in respect of subsection 153(1.1) was amended on November 6, 2014, August 30, 2010, May 20, 2008 and July 31, 2007.
Subsection 159(2)
May issue a clearance certificate
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Business Audit
Director, High Risk Compliance Strategy Division
Director, International Tax Division
Director, Large Business and Program Integration Division
Director, Provincial Compliance Division
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Client Services Division
Manager, Audit
Team Leader, Audit
Team Leader, Client Services Division
History: Delegation in respect of subsection 159(2) was amended on November 6, 2014, May 20, 2008 and July 31, 2007.
Subsection 159(4)
May accept security for an election by an emigrant to pay taxes due instalments
Headquarters Positions
Director, Collections
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Revenue Collections
Manager, Audit
Manager, Revenue Collections
Team Leader, Audit
Team Leader, Revenue Collections
Note: Subsection 159(4) was repealed by S.C. 2001, c. 17, s. 154(1), applicable to individuals who cease to be resident in Canada after October 1, 1996.
History: Delegations in respect of the Income Tax Act were amended on November 6, 2014, August 30, 2010, May 20, 2008 and July 31, 2007.
Subsection 159(5)
May accept security from a representative of a deceased taxpayer where subsections 70(2), (5), (5.2) or (9.4) of the Act are applicable
Headquarters Positions
Director General, Collections
Director, Collections
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
History: Delegation in respect of subsection 159(5) was amended on November 6, 2014, August 30, 2010, May 20, 2008 and July 31, 2007.
Subsection 159(6.1)
May accept security where tax is deferred by election under this subsection in case of deemed dispositions by a trust under the 21 year rule
Headquarters Positions
Director General, Collections
Director, Collections
Field Positions
Director, International Tax Services Office
Director, Tax Centre
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 159(6.1) was amended on November 6, 2014, August 30, 2010 and July 31, 2007.
Subsection 161(6)
May postpone the date for payment, where the income of a resident from a foreign country is in blocked currency and payment would create extreme hardship
Headquarters Positions
Director General, Collections
Director, Collections
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
History: Delegation in respect of subsection 161(6) was amended on November 6, 2014, August 30, 2010 and July 31, 2007.
Section 161.3
May cancel small amounts of interest or penalty owing
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Benefit Programs
Director General, Business Returns
Director General, Client Services Directorate
Director General, Collections
Director General, Debt Management Compliance
Director General, Individual Returns
Director General, International and Large Business Directorate
Director General, Scientific Research and Experimental Development Directorate
Director General, Small and Medium Enterprises Directorate
Director, Aggressive Tax Planning Division
Director, Business Audit
Director, Collections
Director, Competent Authority Services
Director, High Risk Compliance Strategy Division
Director, Individual Returns
Director, International Tax Division
Director, Programs Division, Client Services Directorate
Director, Provincial Compliance Division
Director, Scientific Research and Experimental Development Directorate
Director, Specialty Audit
Director, Trust Accounts
Manager, Benefit Programs Directorate
Manager, Individual Programs
Manager, Individual Returns
Manager, Ministerial Correspondence
Manager, Revenue Collections
Senior Programs Officer, Benefit Programs
Program Officer, Benefit Programs Directorate
Field Positions
Director, International Tax Services Office
Director, Ottawa Technology Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Client Services
Assistant Director, Compliance Division
Assistant Director, Data Assessment and Evaluation Programs
Assistant Director, Individual and Benefit Services
Assistant Director, Individual Returns and Compliance
Assistant Director, Non-Resident Withholding Division
Assistant Director, Returns Processing Division
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, Client Services
Manager, Data Assessment and Evaluation Programs
Manager, Individual and Benefit Services
Manager, Individual Returns and Compliance
Manager, Returns Processing Division
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Large Objections Case Manager
Assistant Manager, T1 Electronic Processing
Assistant Manager, T1 Initial Verification
Team Leader, Audit
Team Leader, Client Services
Team Leader, Compliance Division
Team Leader, Individual and Benefit Services
Team Leader, Individual Returns and Compliance
Team Leader, New Intake/Projects
Team Leader, Non-Resident Withholding Division
Team Leader, Returns Processing Division
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Co-ordinator, E-file
Co-ordinator, Estate Returns Processing
Co-ordinator, Specialty Services
Co-ordinator, T1 Client Services
Co-ordinator, T1 Initial Verification
Co-ordinator, T1 Processing
Co-ordinator, T1/T3 Processing
History: Delegation in respect of section 161.3 was amended on April 5, 2016, November 6, 2014, May 6, 2013, August 30, 2010, May 20, 2008 and July 31, 2007. It was initially approved on October 2, 2004.
Subsection 164(1.2)
May apply to a judge to not issue a refund or surrender a security if an amount assessed against a taxpayer would be jeopardized
Headquarters Positions
Director General, Collections
Director, Collections
Field Positions
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
History: Delegation in respect of subsection 164(1.2) was amended on November 6, 2014, August 30, 2010 and July 31, 2007.
Subsection 164(2)
May apply a refund or repayment 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 Account 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 164(2) was amended on November 6, 2014, February 28, 2012. It was initially approved on July 15, 2011.
Subsection 164(3.2)
May accept a request that is submitted in a satisfactory manner
Headquarters Positions
Director General, Collections
Director General, Debt Management Compliance
Director General, Individual Returns
Director General, Tax and Charities Appeals Directorate
Director, Collections
Director, Processing Division, Individual Returns
Director, Tax and Charities Appeals Directorate
Director, Trust Accounts
Manager, Processing Division, Individual Returns
Manager, Tax and Charities Appeals Directorate
Field Positions
Director, Ottawa Technology Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Data Assessment and Evaluation Programs, Ottawa Technology Centre
Assistant Director, Individual and Benefit Services
Assistant Director, Individual Returns and Compliance
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Chief of Appeals
Manager, Appeals
Manager, Data Assessment and Evaluation Programs, Ottawa Technology Centre
Manager, Individual and Benefit Services
Manager, Individual Returns and Compliance
Manager, Litigation
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Appeals
Team Leader, Data Assessment and Evaluation Programs, Ottawa Technology Centre
Team Leader, Individual and Benefit Services
Team Leader, Individual Returns and Compliance
Team Leader, Litigation
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
History: Delegation in respect of subsection 164(3.2) was amended on November 6, 2014, May 6, 2013 and March 6, 2006. It was initially approved on October 2, 2004.
Subsection 164(4.1)
May surrender any security to the taxpayer, or any other taxpayer who has filed another objection or appeal
Headquarters Positions
Director General, Tax and Charities Appeals Directorate
Director, Tax and Charities Appeals Directorate
Manager, Tax and Charities Appeals Directorate
History: Delegation in respect of subsection 164(4.1) was amended on March 6, 2006.
Subsection 165(1.12)
May request a large corporation which has filed a notice of objection to provide the information required by paragraphs 165(1.11)(b) or (c) of the Act
Headquarters Positions
Director General, Tax and Charities Appeals Directorate
Director, Tax and Charities Appeals Directorate
Manager, Tax and Charities Appeals Directorate
Field Positions
Chief of Appeals
Manager, Appeals
Large Objections Case Manager
Team Leader, Appeals
History: Delegation in respect of subsection 165(1.12) was amended on November 6, 2014 and March 6, 2006.
Subsection 165(3)
Shall, on receipt of an objection, reconsider the assessment and vacate, confirm or vary the assessment and notify the taxpayer
Headquarters Positions
Director General, Tax and Charities Appeals Directorate
Director, Tax and Charities Appeals Directorate
Manager, Tax and Charities Appeals Directorate
Field Positions
Chief of Appeals
Manager, Appeals
Large Objections Case Manager
Team Leader, Appeals
Appeals Officer, ITA
Appeals and Complaints Officer
Appeals Officer
History: Delegation in respect of subsection 165(3) was amended on April 5, 2016, November 6, 2014 and March 6, 2006.
Subsection 165(6)
May accept a notice of objection that was not served as required by subsection 165(2) of the Act
Headquarters Positions
Director General, Tax and Charities Appeals Directorate
Director, Tax and Charities Appeals Directorate
Manager, Tax and Charities Appeals Directorate
Field Positions
Chief of Appeals
Manager, Appeals
Large Objections Case Manager
Team Leader, Appeals
History: Delegation in respect of subsection 165(6) was amended on November 6, 2014 and March 6, 2006.
Subsection 166.1(4)
May accept applications for extension of time to file a notice of objection served not made as required by subsection (3)
Headquarters Positions
Director General, Tax and Charities Appeals Directorate
Director, Tax and Charities Appeals Directorate
Manager, Tax and Charities Appeals Directorate
Field Positions
Chief of Appeals
Manager, Appeals
Large Objections Case Manager
Team Leader, Appeals
History: Delegation in respect of subsection 166.1(4) was amended on November 6, 2014 and March 6, 2006.
Subsection 166.1(5)
May grant or refuse an extension of time to file notice of objection and notify the requester by registered mail
Headquarters Positions
Director General, Tax and Charities Appeals Directorate
Director, Tax and Charities Appeals Directorate
Manager, Tax and Charities Appeals Directorate
Field Positions
Chief of Appeals
Manager, Appeals
Large Objections Case Manager
Team Leader, Appeals
History: Delegation in respect of subsection 166.1(5) was amended on November 6, 2014 and March 6, 2006.
Subsection 168(1)
May give notice of the intent to revoke the registration of a registered charity or national Canadian amateur athletic association
Headquarters Positions
Director General, Charities Directorate
History: Delegation in respect of subsection 168(1) was amended on June 16, 2004.
Subsection 168(2)
May publish a notice of the revocation of a registered charity in the Canada Gazette, and shall publish such notice when the registered charity applies in writing for the revocation of its registration
Headquarters Positions
Director General, Charities Directorate
History: Delegation in respect of subsection 168(2) was amended on June 16, 2004.
Subsection 168(4)
May authorize the manner in which a notice of objection is to be served
Headquarters Positions
Director General, Tax and Charities Appeals Directorate
Director, Tax and Charities Appeals Directorate
Manager, Tax and Charities Appeals Directorate
History: Delegation in respect of subsection 168(4) was approved on July 13, 2006.
Subsection 169(3)
May, with approval of the taxpayer, dispose of an appeal
Headquarters Positions
Director General, Tax and Charities Appeals Directorate
Director, Tax and Charities Appeals Directorate
Manager, Tax and Charities Appeals Directorate
Field Positions
Chief of Appeals
Manager, Appeals
Manager, Litigation
Team Leader, Litigation
History: Delegation in respect of subsection 169(3) was amended on November 6, 2014 and March 6, 2006.
Section 173
May, with the concurrence of the taxpayer, refer a matter to the Tax Court of Canada
Headquarters Positions
Director General, Tax and Charities Appeals Directorate
Director, Tax and Charities Appeals Directorate
History: Delegation in respect of section 173 was amended on March 6, 2006.
Section 174
May apply to the Tax Court of Canada for a determination where a question of law, fact or mixed law and fact is common to assessments of two or more taxpayers
Headquarters Positions
Director General, Tax and Charities Appeals Directorate
Director, Tax and Charities Appeals Directorate
Manager, Tax and Charities Appeals Directorate
Field Positions
Chief of Appeals
Manager, Appeals
Manager, Litigation
History: Delegation in respect of section 174 was amended on November 6, 2014 and March 6, 2006.
Subsection 174(4.1)
Where a question is determined by the Tax Court of Canada, may appeal from the determination
Headquarters Positions
Director General, Tax and Charities Appeals Directorate
Director, Tax and Charities Appeals Directorate
History: Delegation in respect of subsection 174(4.1) was amended on March 6, 2006.
Subsection 176(1)
Cause notice, etc., to be forwarded to the Tax Court of Canada
Headquarters Positions
Director General, Tax and Charities Appeals Directorate
Director, Tax and Charities Appeals Directorate
Manager, Tax and Charities Appeals Directorate
Senior Appeals Officer, Tax and Charities Appeals Directorate
Appeals Officer, Tax and Charities Appeals Directorate
Field Positions
Chief of Appeals
Manager, Litigation
Team Leader, Litigation
Litigation Officer
History: Delegation in respect of subsection 176(1) was amended on March 6, 2006. It was initially approved on October 28, 1999.
Section 179.1
May apply to the Tax Court of Canada for an order for a taxpayer to pay up to 10% of the amount in dispute where one of the main purposes for the appeal was to defer payment of amounts payable under the Act
Headquarters Positions
Director General, Tax and Charities Appeals Directorate
Director, Tax and Charities Appeals Directorate
Manager, Tax and Charities Appeals Directorate
Field Positions
Chief of Appeals
Manager, Litigation
History: Delegation in respect of section 179.1 was amended on March 6, 2006.
Subsection 181.5(3)
May request a related corporation to file an agreement as required by subsection 181.5(2) of the Act and, if one is not filed within 30 days, may allocate an amount, not exceeding the specified amount, among the members of the related group of which the corporation is a member
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Returns
Manager, Audit
Manager, Business Returns
Manager, Corporation Services
Team Leader, Audit
Team Leader, Business Returns
Team Leader, Corporation Services
History: Delegation in respect of subsection 181.5(3) was amended on November 6, 2014, May 20, 2008, September 22, 2005 and October 2, 2004.
Subparagraph 184(3.1)(c)(iii)
Election to treat a dividend as a loan - May agree to the date of an election in writing
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subparagraph 184(3.1)(c)(iii) was amended on November 6, 2014 and May 20, 2008.
Subparagraph 184(3.1)(d)(ii)
May notify a corporation that it has an excess of dividends paid over the portion payable out of tax-paid undistributed surplus
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subparagraph 184(3.1)(d)(ii) was amended on November 6, 2014 and May 20, 2008.
Paragraph 184(3.1)(e)
May specify the conditions of a loan and the date by which it must be repaid
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of paragraph 184(3.1)(e) was amended on November 6, 2014 and May 20, 2008.
Subparagraph 184(3.2)(a)(ii)
Excess election re: dividends - tax-paid undistributed surplus or 1971 capital surplus - May notify a corporation that it has an excess in respect of the dividend
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subparagraph 184(3.2)(a)(ii) was amended on November 6, 2014 and May 20, 2008.
Paragraph 184(3.2)(c)
May specify the conditions of a loan and stipulate the date by which it must be repaid
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of paragraph 184(3.2)(c) was amended on November 6, 2014 and May 20, 2008.
Section 188.2
Give notice to a registered charity that their authority to issue receipts is suspended
Headquarters Positions
Director General, Charities Directorate
History: Delegation in respect of section 188.2 was approved on July 13, 2006.
Subsection 188.2(2.1)
May give notice of suspension of a registered charity’s or registered Canadian amateur athletic association’s authority to issue official receipts and may notify when required information is received
Headquarters Positions
Director General, Charities Directorate
History: Delegation in respect of subsection 188.2(2.1) was approved on January 14, 2016.
Subsection 190.15(3)
May request a financial institution corporation to file an agreement on behalf of a related group and, if it does not do so within 30 days, allocate an amount among the members of the related group
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
Manager, Audit
Manager, Business Returns
Manager, Corporation Services
Team Leader, Audit
Team Leader, Business Returns
Team Leader, Corporation Services
History: Delegation in respect of subsection 190.15(3) was amended on November 6, 2014, May 20, 2008 and September 22, 2005.
Subsection 190.16(3)
May request a life insurance corporation to file an agreement on behalf of a related group of life insurance corporations and, if it does not do so within 30 days, may allocate an amount among the members of the related group
Field Positions
Director, Tax Centre
Assistant Director, Business Returns
Assistant Director, Corporation Services Division
Manager, Business Returns
Manager, Corporation Services
Team Leader, Business Returns
Team Leader, Corporation Services
History: Delegation in respect of subsection 190.16(3) was amended on September 22, 2005.
Subsection 191.1(5)
May request an associated corporation to file an agreement and, if one is not filed within 30 days, allocate the amount of dividend allowances among the group
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
Manager, Audit
Manager, Business Returns
Manager, Corporation Services
Team Leader, Audit
Team Leader, Business Returns
Team Leader, Corporation Services
History: Delegation in respect of subsection 191.1(5) was amended on November 6, 2014, May 20, 2008 and September 22, 2005.
Subsection 192(8)
Late designation on refundable tax on corporation's "qualifying shares" - May notify a corporation that a designation has not been made. As a result, the designation and payment must be made within 90 days of the notice
Field Positions
Director, Tax Centre
Assistant Director, Corporation Services Division
Subsection 204.1(4)
May waive Part X.1 tax payable on RRSP "excess amount" or an RRSP "cumulative excess amount"
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Client Services Directorate
Director General, Individual Returns
Director General, International and Large Business Directorate
Director General, Registered Plans
Director General, Small and Medium Enterprises Directorate
Director General, Tax and Charities Appeals Directorate
Director, Business Audit
Director, Client Services Programs Division
Director, Individual Returns
Director, Tax and Charities Appeals Directorate
Manager, Individual Programs Section
Manager, Individual Returns
Manager, Tax and Charities Appeals Directorate
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Client Services Division
Assistant Director, Individual and Benefit Services
Assistant Director, Non-Resident Withholding
Assistant Director, Returns Processing Division
Chief of Appeals
Manager, Appeals
Manager, Client Services Division
Manager, Returns Processing
Large Objections Case Manager
Team Leader, Appeals
Team Leader, Client Services Division
Team Leader, Corporation/Estate Services Team
Team Leader, Non-Resident Withholding
Team Leader, Returns Processing
Team Leader, RPD Team
Team Leader, Service Team
Team Leader, T1 Client Services
Officer, Client Services Division
Officer, Non-Resident Withholding
Officer, Returns Processing
History: Delegation in respect of subsection 204.1(4) was amended on November 6, 2014, May 6, 2013, May 20, 2008 and July 6, 2005.
Subsection 204.4(2)
May accept a trust or a corporation as a registered investment (RI) if it meets requirements of this subsection
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 204.4(2) was amended on June 16, 2004.
Subsection 204.4(3)
May revoke the registration of an RI
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 204.4(3) was amended on June 16, 2004.
Subsection 204.4(5)
May declare a notice of revocation of an RI as a nullity
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 204.4(5) was amended on June 16, 2004.
Section 204.5
Shall publish a list of RI's in the Canada Gazette annually
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of section 204.5 was amended on June 16, 2004.
Subsection 204.81(1)
May register a labour-sponsored venture capital corporation if it meets the conditions of this subsection
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, International and Large Business
Director General, Scientific Research and Experimental Development
Director, Aggressive Tax Planning Division
History: Delegation in respect of subsection 204.81(1) was amended on November 6, 2014 and May 20, 2008.
Subsection 204.81(6)
May revoke the registration of a labour-sponsored venture capital corporation for causes listed in this subsection
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, International and Large Business
Director General, Scientific Research and Experimental Development
Director, Aggressive Tax Planning Division
History: Delegation in respect of subsection 204.81(6) was amended on November 6, 2014 and May 20, 2008.
Subsection 204.81(7)
Shall give notice of the proposed revocation to the registered labour-sponsored venture capital corporations by registered mail
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, International and Large Business
Director General, Scientific Research and Experimental Development
Director, Aggressive Tax Planning Division
History: Delegation in respect of subsection 204.81(7) was amended on November 6, 2014 and May 20, 2008.
Subsection 204.81(8)
After 30 days of the revocation notice, may publish the fact of revocation in the
Canada Gazette
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, International and Large Business
Director General, Scientific Research and Experimental Development
Director, Aggressive Tax Planning Division
History: Delegation in respect of subsection 204.81(8) was amended on November 6, 2014 and May 20, 2008.
Subsection 204.81(8.1)
Shall publish in the Canada Gazette a notice of the revocation of the registration of a labour-sponsored venture capital corporation when the corporation seeks such revocation
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, International and Large Business
Director General, Scientific Research and Experimental Development
Director, Aggressive Tax Planning Division
History: Delegation in respect of subsection 204.81(8.1) was amended on November 6, 2014 and May 20, 2008. It was initially approved on August 24, 2000, effective on the date that provision, as enacted by subsection 55(2) of the Income Tax Amendments Act, 1999 [2000, c. 19], came into effect (June 29, 2000).
Subsection 204.91(2)
May waive all or part of a tax payable under subsection (1) in respect of a month
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Individual Returns
Director General, International and Large Business Directorate
Director General, Registered Plans
Director General, Small and Medium Enterprises Directorate
Director General, Tax and Charities Appeals Directorate
Director, Business Audit
Director, Individual Returns
Director, Tax and Charities Appeals Directorate
Manager, Individual Returns
Manager, Tax and Charities Appeals Directorate
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
History: Delegation in respect of subsection 204.91(2) was amended on November 6, 2014, May 6, 2013, May 20, 2008 and July 6, 2005.
Subsection 206(4)
May pay all or part of the tax collected under subsection 206(1) to a trust governed by a registered disability savings plan of the beneficiary if the conditions set out in subsection 206(4) are met
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 206(4) was approved on July 15, 2011.
Subparagraph 206.1(4)(b)(ii)
May extend the time for disposing of a non-qualified investment
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subparagraph 206.1(4)(b)(ii) was approved on July 15, 2011.
Subsection 206.1(5)
May fix the portions of a refund to be paid to each person if they cannot agree as to what portion of the refund each can claim
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 206.1(5) was approved on July 15, 2011.
Section 206.4
May waive or cancel all or part of a tax liability under Part XI
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of section 206.4 was approved on July 15, 2011.
Subsection 207.01(1) – Definition of “exempt contribution”
May extend the rollover period and allow a greater amount in respect of the contribution
Headquarters Positions
Director General, Individual Returns
Director, Individual Returns
Manager, Individual Returns
Field Positions
Director, Ottawa Technology Centre
Assistant Director, Data Assessment and Evaluation Programs
Manager, Validation and Verification
Team Leader, Individual and Benefit Services
Senior Assessment, Accounts Benefits Processing and Resource Officer
Assessment, Accounts, Benefits Processing Officer
History: Delegation in respect of subsection 207.01(1) was amended on May 6, 2013. It was initially approved on July 15, 2011.
Subparagraph 207.04(4)(b)(ii)
May extend the time for disposing of property
Headquarters Positions
Director General, Individual Returns
Director, Individual Returns
Manager, Individual Returns
Field Positions
Director, International Tax Services Office
Director, Ottawa Technology Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Data Assessment and Evaluation Programs
Manager, Audit
Manager, Individual and Benefit Services
Manager, Validation and Verification
Team Leader, Audit
Team Leader, Individual and Benefit Services
Senior Assessment, Accounts Benefits Processing and Resource Officer
Assessment, Accounts, Benefits Processing Officer
History: Delegation in respect of subparagraph 207.04(4)(b)(ii) was amended on May 6, 2013. It was initially approved on July 15, 2011.
Section 207.06
May waive or cancel all or part of a tax liability under Part XI.01
Headquarters Positions
Director General, Individual Returns
Director, Individual Returns Directorate
Manager, Individual Returns Directorate
Field Positions
Director, International Tax Services Office
Director, Ottawa Technology Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Data Assessment and Evaluation Programs
Manager, Validation and Verification
Team Leader, Individual and Benefit Services
Senior Assessment, Accounts Benefits Processing and Resource Officer
Assessment, Accounts, Benefits Processing Officer
History: Delegation in respect of section 207.06 was amended on May 6, 2013. It was initially approved on July 15, 2011.
Subsection 207.06(4)
May notify the holder of a TFSA that they must cause a distribution
Headquarters Positions
Director General, Registered Plans
History: Delegation in respect of subsection 207.06(4) was approved on October 4, 2012.
Subsection 212(5.3)
May reduce the amount to be deducted at source in accordance with subsection 212(5.1) in cases of undue hardship
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Debt Management Compliance
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Trust Accounts
Manager, Revenue Collections
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Non-Resident Withholding
Manager, Audit
Team Leader, Audit
Team Leader, Non-Resident Withholding
History: Delegation in respect of subsection 212(5.3) was amended on August 30, 2010 and May 20, 2008. It was initially approved on July 13, 2006.
Subsection 212(14)
May issue a certificate of exemption to a non-resident
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, International and Large Business Directorate
Field Positions
Director, International Tax Services Office
History: Delegation in respect of subsection 212(14) was amended on May 20, 2008.
Subsection 220(2.1)
May waive the requirement to file any prescribed form, receipt or other document
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Benefit Programs
Director General, Business Returns
Director General, Charities Directorate
Director General, Collections
Director General, Debt Management Compliance
Director General, Individual Returns
Director General, International and Large Business Directorate
Director General, Registered Plans
Director General, Small and Medium Enterprises Directorate
Director General, Tax and Charities Appeals Directorate
Director, Benefit Programs Directorate
Director, Business Registration and Corporation Programs
Director, Business Returns Assessing and Validation
Director, Collections
Director, Non-Filer/Non-Registrant
Director, Specialty Audit
Director, Tax and Charities Appeals Directorate
Director, Trust Accounts
Manager, Benefit Programs Directorate
Manager, Corporation Assessing
Manager, Ministerial Correspondence Division
Manager, Revenue Collections
Manager, T2 Development
Manager, Tax and Charities Appeals Directorate
Senior Programs Officer, Benefit Programs
Program Officer, Benefit Programs Directorate
Field Positions
Director, International Tax Services Office
Director, Ottawa Technology Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Returns
Assistant Director, Client Services
Assistant Director, Coordinating TSO Scientific Research and Experimental Development
Assistant Director, Data Assessment and Evaluation Programs
Assistant Director, Electronic Processing and Records
Assistant Director, Individual and Benefit Services
Assistant Director, Individual Returns and Compliance
Assistant Director, Returns Processing
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Chief of Appeals
Manager, Appeals
Manager, Audit
Manager, Business Returns
Manager, Client Services
Manager, Corporation Records
Manager, Corporation Services
Manager, Data Assessment and Evaluation Programs
Manager, Electronic Processing and Records
Manager, Employer Services
Manager, Individual and Benefit Services
Manager, Individual Returns and Compliance
Manager, Initial Verification
Manager, Litigation
Manager, Records
Manager, Returns Processing
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T1 Client Services
Manager, T1 Electronic Processing
Manager, T1 Processing
Manager, T1 Records
Manager, T1/T3 Processing
Team Leader, Audit
Team Leader, Business Returns
Team Leader, Client Services
Team Leader, Corporation Services
Team Leader, Data Assessment and Evaluation Programs
Team Leader, Electronic Processing and Records
Team Leader, Individual and Benefit Services
Team Leader, Individual Returns and Compliance
Team Leader, New Intake/Projects
Team Leader, Non-Filer/Non-Registrant
Team Leader, Returns Processing
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Co-ordinator, Employer Accounts
History: Delegation in respect of section 220(2.1) was amended on April 5, 2016, November 6, 2014, May 6, 2013, August 30, 2010, May 20, 2008, July 31, 2007, March 6, 2006, September 22, 2005, July 16, 2004 and June 16, 2004.
Subsection 220(3)
May extend the time for filing a return
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Business Returns
Director General, Charities Directorate
Director General, Client Services Directorate
Director General, Collections
Director General, Debt Management Compliance
Director General, Individual Returns
Director General, International and Large Business Directorate
Director General, Registered Plans
Director General, Small and Medium Enterprises Directorate
Director, Benefit Programs Directorate
Director, Business Returns Assessing and Validation
Director, Client Services Programs Division
Director, Collections
Director, Specialty Audit
Director, Trust Accounts
Manager, Individual Programs Section
Manager, Ministerial Correspondence Division
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, Client Services Division
Assistant Director, Electronic Processing and Records
Assistant Director, Individual and Benefit Services
Assistant Director, Individual Returns and Compliance
Assistant Director, Non-Resident Withholding
Assistant Director, Returns Processing
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, Client Services
Manager, Employer Services
Manager, Returns Processing
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
History: The delegation in respect of subsection 220(3) was amended on November 6, 2014, May 6, 2013, August 30, 2010, May 20, 2008, July 31, 2007, September 22, 2005 and June 16, 2004.
Subsection 220(3.1)
May waive or cancel penalty or interest
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Benefit Programs
Director General, Business Returns
Director General, Charities Directorate
Director General, Client Services Directorate
Director General, Collections
Director General, Debt Management Compliance
Director General, Horizontal Integration
Director General, Individual Returns
Director General, International and Large Business Directorate
Director General, Registered Plans
Director General, Scientific Research and Experimental Development Directorate
Director General, Small and Medium Enterprises Directorate
Director General, Tax and Charities Appeals Directorate
Director General, Taxpayer Relief and Service Complaints Directorate
Director, Aggressive Tax Planning Division
Director, Benefit Programs Directorate
Director, Business Audit
Director, Business Registration and Corporation Programs
Director, Business Returns Assessing and Validation
Director, Client Services Programs Division
Director, Collections
Director, High Risk Compliance Strategy Division
Director, Horizontal Programs
Director, Individual Returns
Director, International Tax Division
Director, Large Business and Program Integration Division
Director, Payments, Accounting and Reconciliation
Director, Programs Division
Director, Provincial Compliance Division
Director, Scientific Research and Experimental Development Directorate
Director, Specialty Audit
Director, Tax and Charities Appeals Directorate
Director, Trust Accounts
Manager, Benefit Programs Directorate
Manager, Business Accounting
Manager, Corporation Assessing
Manager, Individual Programs Section
Manager, Individual Returns
Manager, Ministerial Correspondence Division
Manager, Revenue Collections
Manager, T2 Development
Manager, Tax and Charities Appeals Directorate
Manager, Taxpayer Relief
Manager, Voluntary Disclosures Program
Senior Programs Officer, Benefit Programs
Program Officer, Benefit Programs Directorate
Field Positions
Director, International Tax Services Office
Director, Ottawa Technology Centre
Director, Tax Centre
Director, Tax Services Office
Chief of Appeals
Assistant Director, Audit
Assistant Director, Business Returns
Assistant Director, Client Services Division
Assistant Director, Compliance
Assistant Director, Data Assessment and Evaluation Programs
Assistant Director, Electronic Processing and Records
Assistant Director, Individual and Benefit Services
Assistant Director, Individual Returns and Compliance
Assistant Director, Non-Resident Withholding
Assistant Director, Returns Processing
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Assistant Director, Coordinating TSO Scientific Research and Experimental Development
Manager, Appeals
Manager, Audit
Manager, Business Returns
Manager, Client Services Division
Manager, Compliance
Manager, Corporation Services
Manager, Data Assessment and Evaluation Programs
Manager, Electronic Processing and Records
Manager, Employer Services
Manager, Individual and Benefit Services
Manager, Individual Returns and Compliance
Manager, Litigation
Manager, Returns Processing
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Large Objections Case Manager
Assistant Manager, T1 Electronic Processing
Assistant Manager, T1 Initial Verification
Team Leader, Appeals
Team Leader, Audit
Team Leader, Business Returns
Team Leader, Client Services Division
Team Leader, Compliance
Team Leader, Corporation Services
Team Leader, Data Assessment and Evaluation Programs
Team Leader, Electronic Processing and Records
Team Leader, Employer Services
Team Leader, Individual and Benefit Services
Team Leader, Individual Returns and Compliance
Team Leader, Intake Center
Team Leader, Litigation
Team Leader, New Intake/Projects
Team Leader, Non-Resident Withholding
Team Leader, Returns Processing
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Taxpayer Relief
Team Leader, Trust Compliance
Co-ordinator, Business Returns
Co-ordinator, Compliance
Co-ordinator, Corporation Services
Co-ordinator, E-file
Co-ordinator, Employer Accounts
Co-ordinator, Estate Returns Processing
Co-ordinator, Individual Returns and Compliance
Co-ordinator, Specialty Services
Co-ordinator, T1 Client Services
Co-ordinator, T1 Initial Verification
Co-ordinator, T1 Processing
Co-ordinator, T1/T3 Processing
Co-ordinator, Verification
Appeals Officer, ITA
Appeals and Complaints Officer
Appeals Officer
History: Delegation in respect of subsection 220(3.1) was amended on April 5, 2016, November 6, 2014, May 6, 2013, April 12, 2013, March 14, 2011, August 30, 2010, May 20, 2008, July 31, 2007, March 6, 2006, September 22, 2005 and June 16, 2004.
Subsection 220(3.2)
May extend the time for making an election or grant permission to amend or revoke one
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Benefit Programs
Director General, Business Returns
Director General, Client Services Directorate
Director General, Collections
Director General, Debt Management Compliance
Director General, Individual Returns
Director General, International and Large Business Directorate
Director General, Scientific Research and Experimental Development Directorate
Director General, Small and Medium Enterprises Directorate
Director General, Tax and Charities Appeals Directorate
Director General, Taxpayer Relief and Service Complaints Directorate
Director, Aggressive Tax Planning Division
Director, Benefit Programs Directorate
Director, Business Audit
Director, Business Registration and Corporation Programs
Director, Business Returns Assessing and Validation
Director, Client Services Programs Division
Director, Collections
Director, High Risk Compliance Strategy Division
Director, International Tax Division
Director, Large Business and Program Integration Division
Director, Non-Filer/Non-Registrant
Director, Programs Division
Director, Provincial Compliance Division
Director, Scientific Research and Experimental Development Directorate
Director, Specialty Audit
Director, Tax and Charities Appeals Directorate
Director, Trust Accounts
Manager, Benefit Programs Directorate
Manager, Business Registration
Manager, Individual Programs Section
Manager, Ministerial Correspondence Division
Manager, Revenue Collections
Manager, Tax and Charities Appeals Directorate
Manager, Taxpayer Relief
Senior Programs Officer, Benefit Programs
Program Officer, Benefit Programs Directorate
Field Positions
Director, International Tax Services Office
Director, Ottawa Technology Centre
Director, Tax Centre
Director, Tax Services Office
Chief of Appeals
Assistant Director, Audit
Assistant Director, Business Returns
Assistant Director, Client Services Division
Assistant Director, Compliance
Assistant Director, Data Assessment and Evaluation Programs
Assistant Director, Electronic Processing and Records
Assistant Director, Individual and Benefit Services
Assistant Director, Individual Returns and Compliance
Assistant Director, Non-Resident Withholding
Assistant Director, Returns Processing
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Appeals
Manager, Audit
Manager, Business Returns
Manager, Client Services Division
Manager, Corporation Records
Manager, Corporation Services
Manager, Data Assessment and Evaluation Programs
Manager, Electronic Processing and Records
Manager, Employer Services
Manager, Individual and Benefit Services
Manager, Individual Returns and Compliance
Manager, Litigation
Manager, Returns Processing
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Large Objections Case Manager
Assistant Manager, T1 Electronic Processing
Assistant Manager, T1 Initial Verification
Team Leader, Appeals
Team Leader, Audit
Team Leader, Business Number Services
Team Leader, Client Services Division
Team Leader, Compliance
Team Leader, Corporation Services
Team Leader, Data Assessment and Evaluation Programs
Team Leader, Electronic Processing and Records
Team Leader, Individual and Benefit Services
Team Leader, Individual Returns and Compliance
Team Leader, Intake Center
Team Leader, Litigation
Team Leader, New Intake/Projects
Team Leader, Non-Resident Withholding
Team Leader, Returns Processing
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Taxpayer Relief
Team Leader, Trust Compliance
Co-ordinator, Employer Accounts
History: Delegation in respect of subsection 220(3.2) was amended on April 5, 2016, November 6, 2014, May 6, 2013, March 14, 2011, August 30, 2010, May 20, 2008, July 31, 2007, March 6, 2006 and September 22, 2005.
Subsection 220(3.201)
May extend the time for making an election, or grant permission to amend or revoke an election
Headquarters Positions
Director General, Tax and Charities Appeals Directorate
Director, Tax and Charities Appeals Directorate
Manager, Tax and Charities Appeals Directorate
Field Positions
Chief of Appeals
Manager, Appeals
Large Objections Case Manager
Team Leader, Appeals
Team Leader, Litigation
Coordinator, Large File, Appeals
History: Delegation in respect of subsection 220(3.201) was approved on July 15, 2011.
Subsection 220(4)
May accept security for payment of an amount
Headquarters Positions
Director General, Collections
Director, Collections
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
History: The delegation in respect of subsection 220(4) was amended on November 6, 2014, August 30, 2010 and July 31, 2007.
Subsection 220(4.1)
Where a taxpayer has objected or appealed, shall accept security while the case is outstanding, except in the case of an assessment against a large corporation
Headquarters Positions
Director General, Collections
Director, Collections
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
History: The delegation in respect of subsection 220(4.1) was amended on November 6, 2014, August 30, 2010 and July 31, 2007.
Subsection 220(4.2)
Shall, upon application, surrender the amount of the security that is in excess of the amount due
Headquarters Positions
Director General, Collections
Director, Collections
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
History: The delegation in respect of subsection 220(4.2) was amended on November 6, 2014, August 30, 2010 and July 31, 2007.
Subsection 220(4.3)
Shall accept adequate security furnished by or on behalf of a taxpayer that is a member institution of a deposit insurance corporation
Headquarters Positions
Director General, Collections
Director General, Debt Management Compliance
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 220(4.3) was approved on November 6, 2014 and July 15, 2011.
Subsection 220(4.4)
May determine that the amount of security furnished under subsection 220(4.3) is no longer adequate and request additional security
Headquarters Positions
Director General, Collections
Director General, Debt Management Compliance
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 220(4.4) was approved on November 6, 2014 and July 15, 2011.
Subsection 220(4.5)
Accept adequate security for departure tax
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Collections
Director General, International and Large Business Directorate
Director, Collections
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
History: Delegation in respect of subsection 220(4.5) was amended on November 6, 2014 and August 30, 2010. It was initially approved on July 13, 2006.
Subsection 220(4.53)
Notify an individual, in writing, of a determination that security is not adequate to secure a particular amount and accept additional security
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Collections
Director General, International and Large Business Directorate
Director, Collections
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
History: Delegation in respect of subsection 220(4.53) was amended on November 6, 2014 and August 30, 2010. It was initially approved on July 13, 2006.
Subsection 220(4.54)
May determine that it would be just and equitable to extend the time for an individual to make an election under subsection (4.5) or to furnish security under subsection (4.5) or paragraph (4.53)(b)
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Collections
Director General, International and Large Business Directorate
Director, Collections
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
History: Delegation in respect of subsection 220(4.54) was amended on November 6, 2014 and August 30, 2010. It was initially approved on July 13, 2006.
Subsection 220(4.6)
Accept adequate security for tax on distributions of taxable Canadian property to non-resident beneficiaries
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Collections
Director General, International and Large Business Directorate
Director, Collections
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
History: Delegation in respect of subsection 220(4.6) was amended on November 6, 2014 and August 30, 2010. It was initially approved on July 13, 2006.
Subsection 220(4.62)
Notify a trust, in writing, of a determination that security is not adequate to secure a particular amount and accept additional security
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Collections
Director General, International and Large Business Directorate
Director, Collections
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
History: Delegation in respect of subsection 220(4.62) was amended on November 6, 2014 and August 30, 2010. It was initially approved on July 13, 2006.
Subsection 220(4.63)
May determine that it would be just and equitable to extend the time for a trust to make an election under subsection (4.6) or to furnish security under subsection (4.6) or paragraph (4.62)(b)
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Collections
Director General, International and Large Business Directorate
Director, Collections
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
History: Delegation in respect of subsection 220(4.63) was amended on November 6, 2014 and August 30, 2010. It was initially approved on July 13, 2006.
Subsection 220(4.7)
May determine that an individual cannot furnish adequate security under subsection (4.5) or (4.6) without undue hardship and may accept different security or security of lesser value in such cases
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Collections
Director General, International and Large Business Directorate
Director, Collections
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
History: Delegation in respect of subsection 220(4.7) was amended on November 6, 2014 and August 30, 2010. It was initially approved on July 13, 2006.
Subsection 220(5)
May designate who may administer oaths and receive affidavits
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Business Returns
Director General, Collections
Director General, Criminal Investigations
Director General, Debt Management Compliance
Director General, International and Large Business Directorate
Director General, Scientific Research and Experimental Development Directorate
Director General, Small and Medium Enterprises Directorate
Director General, Tax and Charities Appeals Directorate
Director, Benefit Programs Directorate
Director, Business Accounting Programs Division
Director, Business Returns Processing Division
Director, Collections
Director, International Tax Division
Director, Non-Filer/Non-Registrant
Director, Program Development Division
Director, Tax and Charities Appeals Directorate
Director, Trust Accounts
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
History: Delegation in respect of subsection 220(5) was amended on November 6, 2014, May 6, 2013, August 30, 2010, May 20, 2008, July 31, 2007 and March 6, 2006.
Section 221.2
May, upon application, appropriate a particular amount that had been previously appropriated to an existing or potential debt to another existing or potential debt
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Benefit Programs
Director General, Business Returns
Director General, Client Services Directorate
Director General, Collections
Director General, Debt Management Compliance
Director General, Individual Returns
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Benefit Programs Directorate
Director, Business Accounting
Director, Business Audit
Director, Client Services Programs Division
Director, Collections
Director, Trust Accounts
Manager, Benefit Programs Directorate
Manager, Business Accounting Programs
Manager, Revenue Collections
Senior Programs Officer, Benefit Programs
Senior Programs Officer, Business Accounting Programs
Program Officer, Benefit Programs Directorate
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Assessment, Benefits and Non-Resident Withholding
Assistant Director, Business Returns
Assistant Director, Client Services Division
Assistant Director, Compliance
Assistant Director, Individual and Benefit Services
Assistant Director, Individual Returns and Compliance
Assistant Director, Non-Resident Withholding
Assistant Director, Returns Processing
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Assessment, Benefits and Non-Resident Withholding
Manager, Business Returns
Manager, Client Services Division
Manager, Individual and Benefit Services
Manager, Individual Returns and Compliance
Manager, Returns Processing
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Assessment, Benefits and Non-Resident Withholding
Team Leader, Business Returns
Team Leader, Client Services Division
Team Leader, Compliance
Team Leader, Individual and Benefit Services
Team Leader, Individual Returns and Compliance
Team Leader, New Intake/Projects
Team Leader, Non-Resident Withholding
Team Leader, Returns Processing
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Account Resource Officer, Business Returns
Senior Assessment, Accounts, Benefits Processing and Resource Officer
Client Services Officer, Individual and Benefit Services
Senior Collection Enforcement Officer
Collections Contact Officer
Collections Officer
Officer, Client Services Division
Resource Officer/Complex Case Officer
Resource Officer, Client Services
Resource Officer, Individual and Benefit Services
Resource Officer, Individual Returns and Compliance
Technical Advisor, Revenue Collections
Trust Accounts Examination/Collection Officer
Trust Accounts Compliance/Collections Contact Officer
History: The delegation in respect of section 221.2 was amended on April 5, 2016, January, 9, 2015, November 6, 2014, May 6, 2013, August 30, 2010, May 20, 2008 and July 31, 2007.
Subsection 223(2)
May certify an amount that has not been paid under the Act as payable
Headquarters Positions
Director General, Collections
Director, Collections
Field Positions
Director, International Tax Services Office
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
History: Delegation in respect of subsection 223(2) was amended on November 6, 2014, August 30, 2010 and July 31, 2007.
Subsection 223(9)
May give consent for the sale or disposition of property
Headquarters Positions
Director General, Collections
Director, Collections
Field Positions
Director, International Tax Services Office
Director, Tax Centre
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: The delegation in respect of subsection 223(9) was amended on November 6, 2014, August 30, 2010 and July 31, 2007.
Subsection 223(11)
May make an ex parte application for an order to sell
Headquarters Positions
Director General, Collections
Director, Collections
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
History: Delegation in respect of subsection 223(11) was amended on November 6, 2014, August 30, 2010 and July 31, 2007.
Subsection 224(1)
May require a third party which is liable to make a payment to a tax debtor to pay those moneys to the Receiver General
Headquarters Positions
Director General, Collections
Director, Collections
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
Co-ordinator, Employer Accounts
Senior Collection Enforcement Officer
Collections Contact Officer
Collections Officer
Resource Officer/Complex Case Officer
Technical Advisor, Revenue Collections
Trust Accounts Compliance/Collections Contact Officer
Trust Accounts Examination/Collection Officer
Note: Garnishments of a sensitive nature are to be addressed by a Team Leader or member of the management team. Headquarters deal with this matter through enhanced policy guidelines.
History: Delegation in respect of subsection 224(1) was amended on November 6, 2014, February 28, 2012, August 30, 2010 and July 31, 2007.
Subsection 224(1.1)
May require an institution or a person who will be lending or advancing funds to a tax debtor to pay those moneys to the Receiver General
Headquarters Positions
Director General, Collections
Director, Collections
Manager, Revenue Collections
Field Positions
Director, Tax Centre
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, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Senior Collection Enforcement Officer
History: The delegation in respect of subsection 224(1.1) was amended on November 6, 2014, February 28, 2012, August 30, 2010 and July 31, 2007.
Subsection 224(1.2)
Enhanced Garnishment - May require a particular person to immediately pay or pay when moneys become payable, amounts that would have otherwise been given to a tax debtor
Headquarters Positions
Director General, Collections
Director, Collections
Manager, Revenue Collections
Field Positions
Director, International Tax Services Office
Director, Tax Centre
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, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Senior Collection Enforcement Officer
Resource Officer/Complex Case Officer
History: The delegation in respect of subsection 224(1.2) was amended on November 6, 2014, February 28, 2012, August 30, 2010 and July 31, 2007.
Subsection 224(3)
Periodic payments (interest, rent, remuneration, dividends) - May require these amounts to be paid to the Receiver General
Headquarters Positions
Director General, Collections
Director, Collections
Manager, Revenue Collections
Field Positions
Director, International Tax Services Office
Director, Tax Centre
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, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Senior Collection Enforcement Officer
Collections Contact Officer
Collections Officer
Resource Officer/Complex Case Officer
Technical Advisor, Revenue Collections
Trust Accounts Compliance/Collections Contact Officer
Trust Accounts Examination/Collection Officer
History: The delegation in respect of subsection 224(3) was amended on November 6, 2014, February 28, 2012, August 30, 2010 and July 31, 2007.
Section 224.1
May require an amount that is payable to a tax debtor by Her Majesty to be either deducted or set-off
Headquarters Positions
Director General, Collections
Director, Benefit Programs Directorate
Director, Collections
Manager, Benefit Programs Directorate
Manager, Revenue Collections
Program Officer, Benefit Programs Directorate
Field Positions
Director, International Tax Services Office
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
Collections Contact Officer
Collections Officer
Resource Officer/Complex Case Officer
Technical Advisor, Revenue Collections
Technical Advisor, Trust Accounts Examination/Trust Accounts Compliance
Trust Accounts Compliance/Collections Contact Officer
Trust Accounts Compliance Officer
Trust Accounts Examination/Collection Officer
History: Delegation in respect of section 224.1 was amended on November 6, 2014, February 28, 2012, August 30, 2010, and July 31, 2007.
Section 224.2
May acquire property in legal proceedings and dispose of it
Headquarters Positions
Director General, Collections
Director, Collections
History: Delegation in respect of section 224.2 was amended on November 6, 2014, August 30, 2010 and July 31, 2007.
Section 224.3
May require that moneys seized by a police officer be turned over to the Receiver General
Headquarters Positions
Director General, Collections
Director, Collections
Field Positions
Director, International Tax Services Office
Director, Tax Centre
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, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
History: The delegation in respect of section 224.3 was amended on November 6, 2014, August 30, 2010 and July 31, 2007.
Subsection 225(1)
May give 30 days’ notice of the intent to seize and sell a debtor's chattels and may direct that they be seized where payment has not been received within the 30-day period
Headquarters Positions
Director General, Collections
Director, Collections
History: Delegation in respect of subsection 225(1) was amended on November 6, 2014 and August 30, 2010.
Subsection 225.2(2)
May make court application to proceed with collection action when the collection of a debit is in jeopardy
Headquarters Positions
Director General, Collections
Director, Collections
Field Positions
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
History: Delegation in respect of subsection 225.2(2) was amended on November 6, 2014, August 30, 2010 and July 31, 2007.
Subsection 225.2(5)
Shall serve an authorization granted under this section (jeopardy assessment) within
72 hours
Headquarters Positions
Director General, Collections
Director, Collections
Field Positions
Director, Tax Centre
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, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Senior Collection Enforcement Officer
Resource Officer/Complex Case Officer
Senior Technical Advisor/Training Coordinator
Technical Advisor, Revenue Collections
History: The delegation in respect of subsection 225.2(5) was amended on November 6, 2014, February 28, 2012, August 30, 2010, and July 31, 2007.
Subsection 225.2(7)
May apply to a judge for further direction where service on a taxpayer may not be effected
Headquarters Positions
Director General, Collections
Director, Collections
Field Positions
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
History: The delegation in respect of subsection 225.2(7) was amended on November 6, 2014, August 30, 2010 and July 31, 2007.
Subsection 226(1)
Taxpayer leaving Canada - May issue demand for payment of all amounts owing or to be owed
Headquarters Positions
Director General, Collections
Director, Collections
Field Positions
Director, Tax Centre
Director, Tax Services Office
History: Delegation in respect of subsection 226(1) was amended on November 6, 2014, August 30, 2010 and July 31, 2007.
Subsection 226(2)
Taxpayer leaving Canada - May seize goods and chattels
Headquarters Positions
Director General, Collections
Director, Collections
History: Delegation in respect of subsection 226(2) was amended on November 6, 2014, August 30, 2010 and July 31, 2007.
Subsection 227.1(6)
May assign a certificate to a director who had paid an amount in respect of a liability in the event of a liquidation, dissolution or bankruptcy to assign Her Majesty's preference
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: The delegation in respect of subsection 227.1(6) was amended on November 6, 2014, August 30, 2010 and July 31, 2007.
Subsection 230(1)
May designate an alternate location where books and records may be kept
Headquarters Positions
Director General, Debt Management Compliance
Director General, Scientific Research and Experimental Development
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, Coordinating TSO Scientific Research and Experimental Development
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, New Intake/Projects
Team Leader, Non-Filer/Non-Registrant
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Co-ordinator, Employer Accounts
History: Delegation in respect of subsection 230(1) was amended on November 6, 2014, August 30, 2010, May 20, 2008 and July 31, 2007.
Subsection 230(2)
Books and records of charities and amateur athletic associations - May designate another address where records may be kept
Headquarters Positions
Director General, Charities Directorate
History: Delegation in respect of subsection 230(2) was amended on June 16, 2004.
Subsection 230(3)
May require a person to keep adequate books and records
Headquarters Positions
Director General, Charities Directorate
Director General, Debt Management Compliance
Director General, Registered Plans
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, Coordinating TSO Scientific Research and Experimental Development
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, New Intake/Projects
Team Leader, Non-Filer/Non-Registrant
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Co-ordinator, Employer Accounts
History: Delegation in respect of subsection 230(3) was amended on November 6, 2014, August 30, 2010, May 20, 2008, July 31, 2007 and June 16, 2004.
Subsection 230(7)
May demand that books and records be retained for a specified period of time
Headquarters Positions
Director General, Charities Directorate
Director General, Debt Management Compliance
Director General, Registered Plans
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, Coordinating TSO Scientific Research and Experimental Development
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, New Intake/Projects
Team Leader, Non-Filer/Non-Registrant
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Co-ordinator, Employer Accounts
History: Delegation in respect of subsection 230(7) was amended on November 6, 2014, August 30, 2010, May 20, 2008, July 31, 2007 and June 16, 2004.
Subsection 230(8)
May give written permission for earlier disposal of books and records
Headquarters Positions
Director General, Charities Directorate
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Client Services
Assistant Director, Coordinating TSO Scientific Research and Experimental Development
Manager, Audit
Manager, Client Services
Team Leader, Audit
Team Leader, Client Services
History: Delegation in respect of subsection 230(8) was amended on November 6, 2014, May 20, 2008, September 22, 2005 and June 16, 2004.
Paragraph 230.1(1)(b)
May designate the address where books and records of a candidate at a federal election must be kept
Headquarters Positions
Director General, Charities Directorate
History: Delegation in respect of paragraph 230.1(1)(b) was amended on June 16, 2004.
Section 231 Definition - “Authorized Person”
May authorize a person for certain purposes
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Charities Directorate
Director General, Collections
Director General, Criminal Investigations
Director General, Debt Management Compliance
Director General, International and Large Business Directorate
Director General, Registered Plans Directorate
Director General, Scientific Research and Experimental Development Directorate
Director General, Small and Medium Enterprises Directorate
Director, Aggressive Tax Planning
Director, Collections
Director, Criminal Investigations
Director, International Tax Division
Director, Non-Filer/Non-Registrant
Director, Policy, Planning and Informatics
Director, Trust Accounts
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
History: Delegation in respect of section 231 was amended on November 6, 2014, August 30, 2010, May 20, 2008, July 31, 2007 and June 16, 2004.
Subsection 231.1(3)
May make an ex parte application to a judge to allow an authorized officer entry into a dwelling place
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Charities Directorate
Director General, Collections
Director General, Debt Management Compliance
Director General, International and Large Business Directorate
Director General, Registered Plans Directorate
Director General, Scientific Research and Experimental Development Directorate
Director General, Small and Medium Enterprises Directorate
Director, Aggressive Tax Planning
Director, Collections
Director, International Tax Division
Director, Trust Accounts
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
History: Delegation in respect of subsection 231.1(3) was amended on November 6, 2014, August 30, 2010, May 20, 2008, July 31, 2007 and June 16, 2004.
Subsection 231.2(1)
May issue a requirement notice for information or documents
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Business Returns
Director General, Charities Directorate
Director General, Client Services Directorate
Director General, Collections
Director General, Debt Management Compliance
Director General, Individual Returns
Director General, International and Large Business Directorate
Director General, Registered Plans Directorate
Director General, Scientific Research and Experimental Development Directorate
Director General, Small and Medium Enterprises Directorate
Director, Aggressive Tax Planning Division
Director, Benefit Programs Directorate
Director, Business Audit
Director, Business Registration and Corporation Programs
Director, Client Services Programs Division
Director, Collections
Director, Competent Authority Services
Director, High Risk Compliance Strategy Division
Director, International Tax Division
Director, Large Business and Program Integration Division
Director, Non-Filer/Non-Registrant
Director, Provincial Compliance Division
Director, Scientific Research and Experimental Development Directorate
Director, Specialty Audit
Director, Trust Accounts
Manager, Benefit Programs Directorate
Manager, Revenue Collections
Field Positions
Director, Business Intelligence and Quality Assurance
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Returns
Assistant Director, Client Services
Assistant Director, Compliance
Assistant Director, Coordinating TSO Scientific Research and Experimental Development
Assistant Director, Corporation Services Division
Assistant Director, Electronic Processing and Records
Assistant Director, Individual and Benefit Services
Assistant Director, Individual Returns and Compliance
Assistant Director, Non-Resident Withholding
Assistant Director, Returns Processing
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, Business Returns
Manager, Client Services
Manager, Corporation Services
Manager, Electronic Processing and Records
Manager, Employer Services
Manager, Individual and Benefit Services
Manager, Individual Returns and Compliance
Manager, Returns Processing
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Financial Reviewer Manager, Scientific Research and Experimental Development
Research and Technology Manager, Scientific Research and Experimental Development
History: Delegation in respect of subsection 231.2(1) was amended on November 6, 2014, May 6, 2013, August 30, 2010, May 20, 2008, July 31, 2007, September 22, 2005 and June 16, 2004.
Subsection 231.2(3)
May make an ex parte application to a judge to require a third party to provide information or documentation
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Charities Directorate
Director General, Collections
Director General, Debt Management Compliance
Director General, International and Large Business Directorate
Director General, Registered Plans Directorate
Director General, Scientific Research and Experimental Development Directorate
Director General, Small and Medium Enterprises Directorate
Director, Aggressive Tax Planning
Director, Collections
Director, International Tax Division
Director, Non-Filer/Non-Registrant
Director, Trust Accounts
Field Positions
Director, Business Intelligence and Quality Assurance
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
History: Delegation in respect of subsection 231.2(3) was amended on November 6, 2014, August 30, 2010, May 20, 2008, July 31, 2007, September 22, 2005 and June 16, 2004.
Subsection 231.3(1)
May make an ex parte application to a judge for a search warrant to search and seize documents at any place
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Charities Directorate
Director General, Collections
Director General, Criminal Investigations
Director General, Debt Management Compliance
Director General, International and Large Business Directorate
Director General, Registered Plans Directorate
Director General, Scientific Research and Experimental Development Directorate
Director General, Small and Medium Enterprises Directorate
Director, Collections
Director, Criminal Investigations
Director, International Tax Division
Director, Policy, Planning and Informatics
Director, Trust Accounts
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Criminal Investigations
Manager, Criminal Investigations
Case Manager, Criminal Investigations
Team Leader, Criminal Investigations
Senior Investigator, Criminal Investigations
Investigator, Criminal Investigations
History: Delegation in respect of subsection 231.3(1) was amended on November 6, 2014, August 30, 2010, May 20, 2008, July 31, 2007 and June 16, 2004.
Subsection 231.3(6)
May waive retention of things seized
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Criminal Investigations
Director General, International and Large Business Directorate
Director, Criminal Investigations
Director, International Tax Division
Director, Policy, Planning and Informatics
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Criminal Investigations
History: Delegation in respect of subsection 231.3(6) was amended on November 6, 2014 and May 20, 2008.
Subsection 231.3(8)
May authorize access to records seized and allow copies to be made
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Criminal Investigations
Director General, International and Large Business Directorate
Director, Criminal Investigations
Director, International Tax Division
Director, Policy, Planning and Informatics
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Criminal Investigations
History: Delegation in respect of subsection 231.3(8) was amended on November 6, 2014 and May 20, 2008.
Subsection 231.5(1)
May certify as true, copies of documents seized, inspected or examined
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Collections
Director General, Debt Management Compliance
Director General, International and Large Business
Director, Aggressive Tax Planning
Director, Collections
Director, Non-Filer/Non-Registrant
Director, Trust Accounts
Field Positions
Director, Business Intelligence and Quality Assurance
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Returns
Assistant Director, Coordinating TSO Scientific Research and Experimental Development
Assistant Director, Criminal Investigations
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, Criminal Investigations
Manager, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Case Manager, Criminal Investigations
Financial Reviewer Manager, Scientific Research and Experimental Development
Research and Technology Manager, Scientific Research and Experimental Development
Team Leader, Audit
Team Leader, Business Intelligence and Quality Assurance
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
Financial Reviewer, Scientific Research and Experimental Development
Research and Technology Advisor, Scientific Research and Experimental Development
Co-ordinator, Employer Accounts
Senior Trust Examination Officer
Senior Collection Enforcement Officer
Collections Contact Officer
Collections 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
Trust Accounts Compliance Officer
Trust Accounts Examination Officer
Trust Accounts Compliance/Collections Contact Officer
Trust Accounts Examination/Collection Officer
Officer, Business Intelligence and Quality Assurance
History: Delegation in respect of subsection 231.5(1) was amended on November 6, 2014, May 6, 2013, February 28, 2012, August 30, 2010, May 20, 2008 and July 31, 2007.
Subsection 231.6(2)
May require a resident or a non-resident carrying on a business in Canada to provide foreign based information or documents
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Charities Directorate
Director General, Collections
Director General, Debt Management Compliance
Director General, International and Large Business Directorate
Director General, Registered Plans Directorate
Director General, Scientific Research and Experimental Development Directorate
Director General, Small and Medium Enterprises Directorate
Director, Aggressive Tax Planning Division
Director, Business Audit
Director, Collections
Director, Competent Authority Services
Director, High Risk Compliance Strategy Division
Director, International Tax Division
Director, Large Business and Program Integration Division
Director, Non-Filer/Non-Registrant
Director, Provincial Compliance Division
Director, Scientific Research and Experimental Development Directorate
Director, Specialty Audit
Director, Trust Accounts
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, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
History: Delegation in respect of subsection 231.6(2) was amended on November 6, 2014, August 30, 2010, May 20, 2008, July 31, 2007 and June 16, 2004.
Subsection 231.6(8)
May make a motion to prohibit the introduction of foreign-based information if there was failure to comply with a request to provide foreign based information to the Agency
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Charities Directorate
Director General, Collections
Director General, Debt Management Compliance
Director General, International and Large Business Directorate
Director General, Registered Plans Directorate
Director General, Scientific Research and Experimental Development Directorate
Director General, Small and Medium Enterprises Directorate
Director General, Tax and Charities Appeals Directorate
Director, Aggressive Tax Planning Division
Director, Collections
Director, International Tax Division
Director, Non-Filer/Non-Registrant
Director, Tax and Charities Appeals Directorate
Director, Trust Accounts
Field Positions
Director, Business Intelligence and Quality Assurance
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Chief of Appeals
Manager, Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
History: Delegation in respect of subsection 231.6(8) was amended on November 6, 2014, August 30, 2010, May 20, 2008, July 31, 2007, March 6, 2006 and on June 16, 2004.
Subsection 231.7(1)
May apply for a court order requiring a person to provide any access, assistance, information or document sought under section 231.1 or 231.2
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, Registered Plans
Director General, Small and Medium Enterprises Directorate
Director, Aggressive Tax Planning Division
Director, Business Audit
Director, Collections
Director, Competent Authority Services
Director, High Risk Compliance Strategy Division
Director, International Tax Division
Director, Non-Filer/Non-Registrant
Director, Provincial Compliance Division
Director, Specialty Audit
Director, Trust Accounts
Field Positions
Director, Business Intelligence and Quality Assurance
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
History: Delegation in respect of subsection 231.7(1) was amended on November 6, 2014, May 6, 2013, August 30, 2010 and May 20, 2008. It was initially approved on July 13, 2006.
Section 233
May make a demand to file an information return
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Charities Directorate
Director General, Debt Management Compliance
Director General, International and Large Business Directorate
Director General, Registered Plans
Director General, Small and Medium Enterprises Directorate
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, Coordinating TSO Scientific Research and Experimental Development
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, New Intake/Projects
Team Leader, Non-Filer/Non-Registrant
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Co-ordinator, Employer Accounts
History: Delegation in respect of section 233 was amended on November 6, 2014, August 30, 2010, May 20, 2008, July 31, 2007 and June 16, 2004.
Subsection 237.1(3)
May issue an identification number for a tax shelter
Field Positions
Director, Tax Centre
Subsection 239(4)
May file a stay of proceedings with the Tax Court of Canada
Headquarters Positions
Director General, Tax and Charities Appeals Directorate
Director, Tax and Charities Appeals Directorate
Manager, Tax and Charities Appeals Directorate
Field Positions
Chief of Appeals
Manager, Appeals
Manager, Litigation
History: Delegation in respect of subsection 239(4) was amended on November 6, 2014 and March 6, 2006.
Subsection 241(3.1)
May provide to the appropriate persons any taxpayer information relating to imminent danger of death or physical injury to any individual
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Business Returns
Director General, Charities Directorate
Director General, Client Services Directorate
Director General, Collections
Director General, Criminal Investigations
Director General, Debt Management Compliance
Director General, Income Tax Rulings
Director General, Individual Returns
Director General, International and Large Business Directorate
Director General, Legislative Policy Directorate
Director General, Registered Plans Directorate
Director General, Scientific Research and Experimental Development Directorate
Director General, Security and Internal Affairs
Director General, Small and Medium Enterprises Directorate
Director General, Tax and Charities Appeals Directorate
Director, Aggressive Tax Planning Division
Director, Business Audit
Director, Collections
Director, Criminal Investigations
Director, Emergency and Incident Management
Director, High Risk Compliance Strategy Division
Director, International Tax Division
Director, Large Business and Program Integration Division
Director, Non-Filer/Non-Registrant
Director, Operations of the Office of the Taxpayers’ Ombudsman
Director, Policy, Planning and Informatics
Director, Programs Division, Client Services Directorate
Director, Provincial Compliance Division
Director, Scientific Research and Experimental Development Directorate
Director, Specialty Audit
Director, Tax and Charities Appeals Directorate
Director, Trust Accounts
Manager, Benefit Programs Directorate
Manager, Office of the Taxpayers’ Ombudsman
Manager, Programs Division, Client Services Directorate
Manager, Remissions and Delegations
Manager, Revenue Collections
Chief, HQ Security
Policy Analyst, Remissions and Delegations
Senior Officer, Office of the Taxpayers’ Ombudsman
Security Incident Reporting Officer
Technical Policy Advisor, Remissions and Delegations
Field Positions
Director, Business Intelligence and Quality Assurance
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Returns
Assistant Director, Client Services
Assistant Director, Coordinating TSO Scientific Research and Experimental Development
Assistant Director, Criminal Investigations
Assistant Director, Individual and Benefit Services
Assistant Director, Individual Returns and Compliance
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Assistant Director, Security
Chief of Appeals
Manager, Appeals
Manager, Administration (Level 2a)
Manager, Administration (Level 3)
Manager, Audit
Manager, Client Services
Manager, Criminal Investigations
Manager, Employer Services
Manager, Individual and Benefit Services
Manager, Individual Returns and Compliance
Manager, Rebates Processing
Manager, Returns and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, Security
Manager, T2 Returns
Financial Review Manager, Scientific Research and Experimental Development
Research and Technology Manager, Scientific Research and Experimental Development
Team Leader, Audit
Team Leader, Client Services
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
Co-ordinator, Employer Accounts
History: Delegation in respect of subsection 241(3.1) was amended on April 5, 2016, November 6, 2014, January 14, 2014, May 6, 2013, August 30, 2010, January 26, 2009, May 20, 2008, July 31, 2007, March 6, 2006, July 16, 2004 and June 16, 2004.
Subsection 241(6)
May appeal an order or direction made in the course of or in connection with legal proceedings requiring an official or other representative of a government entity or authorized person to give or produce evidence relating to any taxpayer information
Headquarters Positions
Director General, Charities Directorate
Director General, Collections
Director General, Debt Management Compliance
Director General, Tax and Charities Appeals Directorate
Director, Collections
Director, Non-Filer/Non-Registrant
Field Positions
Director, Tax Services Office
Chief of Appeals
Manager, Appeals
Manager, Litigation
History: Delegation in respect of subsection 241(6) was amended on November 6, 2014. It was initially approved on July 15, 2011.
Subsection 241(9.3)
May, in connection with a program, activity or service provided or undertaken by the Minister, make available to the public the business number and the name of the holder of a business number
Headquarters Positions
Director General, Business Returns
Director, Business Registration and Corporation Programs Division
Field Positions
Director, Tax Centre
Assistant Director, Tax Centre
Manager, Business Registration
History: Delegation in respect of subsection 241(9.3) was amended on May 6, 2013. It was initially approved on July 15, 2011.
Subsection 241(10) – Definition of “contact information”
May specify other information in respect of a holder of a business number that may constitute “contact information”
Headquarters Positions
Director General, Business Returns Directorate
Director General, Charities Directorate
Director, Business Registration and Corporation Programs Division
Field Positions
Director, Tax Centre
Assistant Director, Tax Centre
Manager, Business Registration
History: Delegation in respect of subsection 241(10) was approved on July 15, 2011.
Subsection 244(21)
May present a document purporting to be a print-out of information received as evidence that the person filed the return
Headquarters Positions
Director General, Debt Management Compliance
Director, Non-Filer/Non-Registrant
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, Criminal Investigations
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, Business Returns
Manager, Corporation Services
Manager, Criminal Investigations
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, Criminal Investigations
Team Leader, Non-Filer/Non-Registrant
Senior Investigator, Criminal Investigations
Investigator, Criminal Investigations
E-File Officer
Non-filer/Non-registrant Field Officer
Non-filer/Non-registrant Officer
Non-filer/Non-registrant Resource Officer/Complex Case Officer
T1 Electronic Processing, Liaison and Resource Officer
History: Delegation in respect of subsection 244(21) was amended on November 6, 2014, August 30, 2010, May 20, 2008, July 31, 2007 and September 22, 2005.
Subsection 244(22)
May present a print-out of an information return filed electronically as evidence the return was filed
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Debt Management Compliance
Director General, Individual Returns
Director General, International and Large Business Directorate
Director, Non-Filer/Non-Registrant
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, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, Business Returns
Manager, Corporation Services
Manager, Criminal Investigations
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, Criminal Investigations
Team Leader, Non-Filer/Non-Registrant
Senior Investigator, Criminal Investigations
Investigator, Criminal Investigations
Non-filer/Non-registrant Field Officer
Non-filer/Non-registrant Officer
Non-filer/Non-registrant Resource Officer/Complex Case Officer
History: Delegation in respect of subsection 244(22) was amended on November 6, 2014, May 6, 2013, August 30, 2010, May 20, 2008, July 31, 2007 and September 22, 2005.
Paragraph 244.6(b)
May specify the manner of using electronic media for filing information returns in respect of an electronic funds transfer
Headquarters positions
Director General, International and Large Business
Director, Large Business Audit
History: Delegation in respect of paragraph 244.6(b) was approved on January 14, 2016.
Subsection 247(10)
Transfer Pricing - May determine the circumstances under which an adjustment under subsection (2) is appropriate
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, International and Large Business Directorate
Director, Competent Authority Services
Director, International Tax Division
Field Positions
Director, Tax Services Office
Assistant Director, Audit
History: Delegation in respect of subsection 247(10) was amended on November 6, 2014 and May 20, 2008.
Paragraph 247(13)(a)
May consider an amount to be appropriate to reduce an amount of the dividend determined under subsection 247(12)
Headquarters positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, International and Large Business
Director, Competent Authority Services
Director, International Tax
Director, Large Business Audit
Field positions
Director, Tax Services Office
Assistant Director, Audit
History: Delegation in respect of paragraph 247(13)(a) was approved on January 14, 2016.
Subsection 247(14)
May consider the amount of interest payable that may be reduced because of paragraph 247(13)(b)
Headquarters positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, International and Large Business
Director, Competent Authority Services
Director, International Tax
Director, Large Business Audit
Field positions
Director, Tax Services Office
Assistant Director, Audit
History: Delegation in respect of subsection 247(14) was approved on January 14, 2016.
Subsection 248(1) – Subparagraph (f)(v) of the definition “disposition”
May extend the time to file an election concerning the application of paragraph (f)
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Individual Returns
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Individual Returns
Director, International Tax Division
Director, Specialty Audit
Manager, Trust Returns Processing
Field Positions
Director, International Tax Services Office
Director, Ottawa Technology Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Data Assessment and Evaluation Division
Manager, Audit
Manager, Estate Returns Processing
Team Leader, Audit
Team Leader, Estate Returns Processing
History: Delegation in respect of subsection 248(1) – subparagraph (f)(v) of the definition “disposition” was amended on November 6, 2014, May 6, 2013 and May 20, 2008. It was initially approved on July 13, 2006.
Subsection 248(1) – Subparagraph (g)(v) of the definition “disposition”
May extend the time to file an election concerning the application of paragraph (g)
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Individual Returns
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Individual Returns
Director, International Tax Division
Director, Specialty Audit
Manager, Trust Returns Processing
Field Positions
Director, International Tax Services Office
Director, Ottawa Technology Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Data Assessment and Evaluation Division
Manager, Audit
Manager, Estate Returns Processing
Team Leader, Audit
Team Leader, Estate Returns Processing
History: Delegation in respect of subsection 248(1) – subparagraph (g)(v) of the definition “disposition” was amended on November 6, 2014, May 6, 2013 and May 20, 2008. It was initially approved on July 13, 2006.
Subsection 248(9) - Definition of “disclaimer”
May extend the time to file a disclaimer
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
History: Delegation in respect of subsection 248(9) was amended on November 6, 2014 and May 20, 2008.
Subsection 248(9) - Definition of “release or surrender”
May extend the time to file a release or surrender
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
History: Delegation in respect of subsection 248(9) was amended on November 6, 2014 and May 20, 2008.
Paragraph 248(30)(b)
May be satisfied that a transfer of property was made with the intention to make a gift
Headquarters positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, International and Large Business
Director, Aggressive Tax Planning
Director, International Tax
Director, Large Business Audit
Field positions
Director, Tax Services Office
Assistant Director, Audit
History: Delegation in respect of paragraph 248(30)(b) was approved on January 14, 2016.
Subsection 249.1(7)
May approve the change in a fiscal period
Headquarters Positions
Director General, Charities Directorate
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Client Services Division
Assistant Director, Corporation Services Division
Assistant Director, Individual and Benefit Services
Assistant Director, Individual Returns and Compliance
Assistant Director, Returns Processing
Manager, Audit
Manager, Client Services Division
Manager, Corporation Services Division
Manager, Individual and Benefit Services
Manager, Individual Returns and Compliance
Manager, Returns Processing
Team Leader, Audit
Team Leader, Client Services Division
Team Leader, Corporation Services Division
Team Leader, Individual and Benefit Services
Team Leader, Individual Returns and Compliance
Team Leader, Returns Processing
History: Delegation in respect of subsection 249.1(7) was amended on November 6, 2014, May 6, 2013, May 20, 2008 and June 16, 2004.
Section 250.1
May permit that a non-resident person’s taxation year be determined in a different manner
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, International Tax Division
Director, Specialty Audit
Field Positions
Director, International Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of section 250.1 was amended on November 6, 2014 and May 20, 2008. It was initially approved on July 13, 2006.
Subsection 256(4)
May deem two corporations being controlled by the same executor, liquidator or trustee, not to be associated with each other
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, International Tax Division
Director, Specialty Audit
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subsection 256(4) was amended on November 6, 2014 and May 20, 2008. It was initially approved on July 13, 2006.
Subsection 261(1) – Definition of “relevant spot rate”
May accept another rate of exchange
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Client Services
Assistant Director, Coordinating TSO Scientific Research and Experimental Development
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, Client Services
Manager, Revenue Collections and Client Services
Manager, Taxpayer Services Call Centre
Financial Review Manager, Scientific Research and Experimental Development (SR&ED)
Call Centre Team Leader
Team Leader, Audit
Team Leader, Client Services
Team Leader, Revenue Collections and Client Services
History: Delegation in respect of subsection 261(1) was amended on November 6, 2014. It was initially approved on July 15, 2011.
Paragraph 261(5)(d)
May accept another rate of exchange
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Client Services
Assistant Director, Coordinating TSO Scientific Research and Experimental Development
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, Client Services
Manager, Revenue Collections and Client Services
Manager, Taxpayer Services Call Centre
Financial Review Manager, Scientific Research and Experimental Development (SR&ED)
Call Centre Team Leader
Team Leader, Audit
Team Leader, Client Services
Team Leader, Revenue Collections and Client Services
History: Delegation in respect of paragraph 261(5)(d) was amended on November 6, 2014. It was initially approved on July 15, 2011.
Subsection 263(1) definition of "electronic filing"
May specify the manner of using electronic media
Headquarters positions
Director General, International and Large Business
Director, Large Business Audit
History: Delegation in respect of subsection 263(1) was approved on January 14, 2016.
Subsection 267(1)
May designate another place where a reporting Canadian financial institution may keep records
Headquarters positions
Director General, International and Large Business
Director, Large Business Audit
History: Delegation in respect of subsection 267(1) was approved on January 14, 2016.
INCOME TAX APPLICATION RULES, 1971
Paragraph (b) of the definition of “1971 receivables” in section 23(5)
May apportion between partners
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of paragraph (b) of the definition of “1971 receivables” in section 23(5) was amended on November 6, 2014 and May 20, 2008.
Paragraph 26(18)(c)
May extend the 36 month period to transfer farmland to a child at death
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of paragraph 26(18)(c) was amended on November 6, 2014 and May 20, 2008.
INCOME TAX REGULATIONS
Section 210
Tax deduction information - May demand an information return
Headquarters Positions
Director General, Debt Management Compliance
Director, Trust Accounts
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, Non-Resident Withholding
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, New Intake/Projects
Team Leader, Non-Resident Withholding
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Co-ordinator, Employer Accounts
History: Delegation in respect of section 210 was amended on November 6, 2014, August 30, 2010, May 20, 2008 and July 31, 2007.
Subsection 238(3)
May authorize a change of reporting period
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Returns Division
Assistant Director, Client Services
Assistant Director, Corporation Services Division
Manager, Audit
Manager, Business Returns Division
Manager, Client Services
Manager, Corporation Services Division
Team Leader, Audit
Team Leader, Business Returns Division
Team Leader, Client Services
Team Leader, Corporation Services Division
History: Delegation in respect of subsection 238(3) was amended on November 6, 2014, and May 20, 2008. It was initially approved on July 16, 2004.
Section 412
Divided business (other than in Regulations 403-411) - May determine amount of taxable income in a province
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of section 412 was amended on November 6, 2014 and May 20, 2008.
Section 805.1
May determine that the amount is an amount described in paragraph 805(a) or (b) and shall issue to the payee a certificate that records that determination
Headquarters Positions
Director General, Debt Management Compliance
Director, Specialty Audit
Director, Trust Accounts
Manager, Revenue Collections
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Non-Resident Withholding
Manager, Audit
Team Leader, Audit
Team Leader, Non-Resident Withholding
History: Delegation in respect of section 805.1 was amended on November 6, 2014. It was initially approved on July 15, 2011.
Subsection 805(2)
Payment to non-resident - May waive withholding where a recipient is not subject to tax under Part XIII of the Act
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Non-Resident Withholding
Manager, Audit
Team Leader, Audit
Team Leader, Non-Resident Withholding
Note: Subsection 805(2) was repealed by SOR/2009-302, s. 6, applicable to taxation years that end after June 27, 1999.
History: Delegation in respect of the Income Tax Act was amended on November 6, 2014 and May 20, 2008.
Subsection 809(3)
May determine that the information originally filed is incorrect and that a written notice filed by a payee contains the correct information or estimates
Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subsection 809(3) was amended on November 6, 2014 and May 20, 2008.
Subparagraph 1401(1)(d)(viii)
May designate other benefits under an insurance policy which may be deductible when a life insurance company calculates its income
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Business Audit
Director, High Risk Compliance Strategy Division
Director, Large Business and Program Integration Division
Director, Provincial Compliance Division
Field Positions
Director, Tax Services Office
Assistant Director, Audit
History: Delegation in respect of subparagraph 1401(1)(d)(viii) was amended on November 6, 2014 and May 20, 2008.
Subsection 1403(2)
May, upon advice from the Superintendent of Financial Institutions, accept a revised mortality rate for insurers to use in calculating the cost of a premium for an insurance policy
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Business Audit
Director, High Risk Compliance Strategy Division
Director, Large Business and Program Integration Division
Director, Provincial Compliance Division
Field Positions
Director, Tax Services Office
Assistant Director, Audit
History: Delegation in respect of subsection 1403(2) was amended on November 6, 2014 and May 20, 2008.
Subsection 1403(5)
May, upon advice from the Superintendent of Financial Institutions, accept a revised rate of interest or mortality if the policy was issued prior to 1978
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Business Audit
Director, High Risk Compliance Strategy Division
Director, Large Business and Program Integration Division
Director, Provincial Compliance Division
Field Positions
Director, Tax Services Office
Assistant Director, Audit
History: Delegation in respect of subsection 1403(5) was amended on November 6, 2014 and May 20, 2008.
Subsection 1403(6)
May accept a method of approximation in converting the reserve in respect of policies issued before 1988 to another reasonable amount
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Large Business and Program Integration Division
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
History: Delegation in respect of subsection 1403(6) was amended on November 6, 2014 and May 20, 2008.
Subsection 1403(10)
May determine that an insurer’s revisions to rates of interest, mortality or policy lapse used by the issuer of transferred policies are not reasonable in the circumstances and make further revisions
Headquarters positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, International and Large Business
Director, Aggressive Tax Planning
Director, International Tax
Director, Large Business Audit
Field positions
Director, Tax Services Office
Assistant Director, Audit
History: Delegation in respect of subsection 1403(10) was approved on January 14, 2016.
Subsection 1802(2)
Valuation of animals - May concur with a further election after a prior revocation
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of subsection 1802(2) was amended on November 6, 2014 and May 20, 2008.
Paragraph 1802(3)(b)
Valuation of animals - May determine the unit price used in valuing animal inventories
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
History: Delegation in respect of paragraph 1802(3)(b) was amended on November 6, 2014 and May 20, 2008.
Section 2200
Discharge of security of taxes - May discharge a mortgage, hypothec or other security or guarantee that has been accepted as security.
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: The delegation in respect of section 2200 was amended on November 6, 2014, August 30, 2010 and July 31, 2007.
Paragraph 2400(1)(f)
Property used in insurance business in Canada - May designate additional investment property in order to determine the appropriate amount of gross investment revenue that should have been reported
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Team Leader, Audit
Note: Subsection 2400(1) was amended by SOR/2000 413, applicable to the 1999 and subsequent taxation years.
History: Delegation in respect of paragraph 2400(1)(f) was amended on November 6, 2014 and May 20, 2008.
Section 2401
May determine that an insurer has not made a designation that is in accordance with prescribed rules and, if such is the case, shall designate investment property of that insurer for the purposes of the definition “designated insurance property” in subsection 138(12) of the Act (applicable to the 1999 and subsequent taxation years)
Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Chief of Appeals
Assistant Director, Audit
Manager, Appeals
Manager, Audit
Large Objections Case Manager
Team Leader, Appeals
Team Leader, Audit
History: Delegation in respect of section 2401 was amended on November 6, 2014 and May 20, 2008. It was initially approved on July 16, 2004.
Section 3701
May agree to a different number of periods to be used in a disbursement quota calculation as the calculation of the fair market value of the property
Headquarters Positions
Director General, Charities Directorate
History: Delegation in respect of section 3701 was amended on June 16, 2004.
Subsection 5901(2.2)
May form opinion that circumstances are just and equitable to permit election referred to in subsection 5901(2.1) to be filed after the filing due date
Headquarters positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, International and Large Business
Director, Aggressive Tax Planning
Director, International Tax
Director, Large Business Audit
Field positions
Director, Tax Services Office
Assistant Director, Audit
History: Delegation in respect of subsection 5901(2.2) was approved on January 14, 2016.
Subsection 5911(4)
May form opinion that circumstances are such that it is just and equitable to permit the initial election made in respect of a distribution of distributed property to be amended
Headquarters positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, International and Large Business
Director, Aggressive Tax Planning
Director, International Tax
Director, Large Business Audit
Field positions
Director, Tax Services Office
Assistant Director, Audit
History: Delegation in respect of subsection 5911(4) was approved on January 14, 2016.
Subsection 6804(2)
Contributions to Foreign Plans - Electing employer - May accept a late election. May allow an employer to revoke an election and cease being an electing employer
Field Positions
Director, Tax Centre
History: Delegation in respect of subsection 6804(2) was amended on April 5, 2016 and June 16, 2004.
Subsection 6804(3)
Contributions to Foreign Plans - Election by union - May permit, in writing, an election to be made by a lower level structural unit of a trade union for the purposes of subsection (2)
Field Positions
Director, Tax Centre
History: Delegation in respect of subsection 6804(3) was amended on April 5, 2016 and June 16, 2004.
Subsection 8300(1.1)
May determine if it is just and equitable to waive the application of the definition of "individual pension plan"
Headquarters Positions
Director General, Registered Plans
History: Delegation in respect of subsection 8300(1.1) was approved on January 14, 2016.
Paragraph 8300(11)(c)
May waive the application of paragraph 8300(11)(c) with respect to the distribution
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of paragraph 8300(11)(c) was approved on July 15, 2011.
Subsection 8301(4.1)
Money purchase pension credits based on amounts allocated - May approve a method for determining pension credits
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 8301(4.1) was amended on June 16, 2004.
Subsection 8301(7)
Pension credit - defined benefit provision of a multi-employer plan - May waive the application of the rules of this subsection for determining the pension credit of an individual in a year
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 8301(7) was amended on June 16, 2004.
Subsection 8301(9)
Multi-employer plans - May approve the application of subsection 8301(8) (non-vested termination from a registered pension plan)
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 8301(9) was amended on June 16, 2004.
Subsection 8301(14)
May make apportionment of payments referred to in subsection 8302(13) that a contributing entity failed to make or made improperly
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 8301(14) was amended on June 16, 2004.
Paragraph 8302(3)(e)
May approve a method to calculate an individual's reasonable rate of remuneration
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of paragraph 8302(3)(e) was amended on June 16, 2004.
Paragraph 8302(3)(l)
May approve a different amount where an individual's lifetime retirement benefit depends on benefits payable under another provision or under a deferred profit sharing plan
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of paragraph 8302(3)(l) was amended on June 16, 2004.
Paragraph 8303(5)(f.1)
May approve, in writing, the application of paragraph 8303(5)(f.1) in respect of a past service event
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of paragraph 8303(5)(f.1) was approved on July 13, 2006.
Paragraph 8303(5)(f.2)
May approve, in writing, the application of paragraph 8303(5)(f.2) in respect of a past service event
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of paragraph 8303(5)(f.2) was approved on July 13, 2006.
Paragraph 8303(5)(l)
Normalized pension - May accept the exclusion of certain benefits set out in the paragraph
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of paragraph 8303(5)(i) was amended on June 16, 2004.
Subsection 8303(10)
May consent to have each provisional Past Service Pension Adjustment (PSPA) of an individual who has foreign past service determined on the assumption that no benefits were provided in respect of the service
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 8303(10) was amended on June 16, 2004.
Subsection 8304(3)
PSPA - May waive the application of the rules contained in this subsection
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 8304(3) was amended on June 16, 2004.
Subsection 8305(2)
Association of benefits with employers - May make the determinations referred to in subsection (1) that the plan administrator failed to make
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 8305(2) was amended on June 16, 2004.
Subsection 8306(1)
For the purposes of 147.1(10) of the Act with respect to a particular member, may waive the requirement for certification where the conditions in subsections 8306(2) or (3) are substantially satisfied
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 8306(1) was amended on June 16, 2004.
Subsection 8308(3)
May determine manner for a reasonable estimate of a PSPA in respect of remuneration for prior years
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 8308(3) was amended on June 16, 2004.
Subsection 8308(8)
May approve the application of this subsection in respect of replacement of benefits of successor plans
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 8308(8) was amended on June 16, 2004.
Subsection 8308.1(3)
Foreign Plans - Pension credit- Subject to subsection (4), may approve a method for determining pension credits
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 8308.1(3) was amended on June 16, 2004.
Subsection 8308.1(6)
Foreign Plans - May approve a method for determining foreign plan PSPAs
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 8308.1(6) was amended on June 16, 2004.
Subsection 8308.3(3)
Specified Retirement Arrangements (SRA) - May approve a method for determining pension credits for a year
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 8308.3(3) was amended on June 16, 2004.
Subsection 8308.3(5)
SRA - May approve a method for determining specified retirement arrangements PSPA for a year
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 8308.3(5) was amended on June 16, 2004.
Subsection 8310(1)
May approve other methods of determining amounts of pension adjustments and past service adjustments
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 8310(1) was amended on June 16, 2004.
Subsection 8310(2)
May, where the rules in this part require a determination in a manner that is not appropriate, permit or require the amount to be determined in a manner that is appropriate
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 8310(2) was amended on June 16, 2004.
Subsection 8401(4)
May permit the administrator of a multi-employer Defined Benefit pension plan to report a pension credit for the year that can be considered to be attributable to benefits provided in respect of a period of reduced services of an individual
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 8401(4) was amended on June 16, 2004.
Subsection 8408(1)
May require a person to provide information related to the determination of pension adjustments and past service adjustments, information with respect to a claim that paragraph 147.1(10)(a) of the Act does not apply or information for the purposes of determining whether the registration of a pension plan should be revoked
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 8408(1) was amended on June 16, 2004.
Section 8410
May require a plan administrator to file an actuarial report containing such information in respect of defined benefit provisions of the plan
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of section 8410 was amended on June 16, 2004.
Section 8500 - Registered Pension Plans
May accept circumstances under which there is an eligible period of temporary absence
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of section 8500 was amended on June 16, 2004.
Paragraph 8501(4)(c)
May accept when benefits may be considered to be supplemental to benefits provided under a defined benefit provision of another plan
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of paragraph 8501(4)(c) was amended on June 16, 2004.
Subparagraph 8501(6.1)(c)(iii)
May approve an arrangement concerning member contributions for unfunded liability
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subparagraph 8501(6.1)(c)(iii) was approved on July 15, 2011.
Paragraph 8501(7)(e)
May approve the application of subsection 8501(7) in respect of ancillary benefits
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of paragraph 8501(7)(e) was approved on July 15, 2011.
Subparagraph 8502(b)(v)
May accept, as a permissible contribution, an amount that is transferred to the plan from a pension plan that is maintained primarily for the benefit of non-residents in respect of services outside of Canada
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subparagraph 8502(b)(v) was amended on June 16, 2004.
Subparagraph 8502(d)(viii)
May, if the application of the condition in paragraph 8506(2)(b.1) has been waived pursuant to subsection 8506(2.1), accept a payment
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subparagraph 8502(d)(viii) was amended on June 16, 2004.
Subparagraph 8502(e)(i)
May accept a later time for a payment of a benefit
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subparagraph 8502(e)(i) was amended on June 16, 2004.
Paragraph 8502(g)
Conditions applicable to all plans - May accept an arrangement under which a property is held in connection with a plan
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of paragraph 8502(g) was amended on June 16, 2004.
Paragraph 8502(j)
May accept assumptions to be used to determine an amount
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of paragraph 8502(j) was amended on June 16, 2004.
Subparagraph 8503(2)(a)(x)
May approve an adjustment to lifetime retirement benefits
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subparagraph 8501(6.1)(c)(iii) was approved on July 15, 2011.
Paragraph 8503(2)(b)
May accept another proportion of remuneration to the Year's Maximum Pensionable Earnings (YMPE) for purposes of determining the amount of bridging benefits
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of paragraph 8503(2)(b) was amended on June 16, 2004.
Paragraph 8503(2)(e)
Pre-retirement survivor benefits - May require an amount to be determined in respect of benefits provided as a consequence of the death of a member under other benefit provisions of the plan or another plan
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of paragraph 8503(2)(e) was amended on June 16, 2004.
Paragraph 8503(2)(n)
May approve the transfer to another RPP, RRSP or RRIF, on the death of the member, of the full or partial member's entitlement to other benefits under the provision where the beneficiary is the member's spouse or former spouse
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of paragraph 8503(2)(n) was amended on June 16, 2004.
Paragraph 8503(3)(a)
May accept a period of employment outside Canada as eligible service
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of paragraph 8503(3)(a) was amended on June 16, 2004.
Subparagraph 8503(3)(d)(ii)
May require an amount to be determined in respect of benefits provided under other benefit provisions of the plan or another plan
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of paragraph 8503(3)(d)(ii was amended on June 16, 2004.
Paragraph 8503(3)(e)
May accept all benefits in respect of periods before 1991
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of paragraph 8503(3)(e) was amended on June 16, 2004.
Paragraph 8503(3)(h)
May waive the condition in this subsection with respect to the determination lifetime retirement benefits (LRBs) based on future member remuneration
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of paragraph 8503(3)(h) was amended on June 16, 2004.
Paragraph 8503(3)(k)
May waive restriction of the payment of bridging benefits under more than one plan
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of paragraph 8503(3)(k) was amended on June 16, 2004.
Subsection 8503(5)
May waive the conditions in paragraph (4)(a) and accept the manner used to determine member contributions under a defined benefit provision
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 8503(5) was amended on June 16, 2004.
Subsection 8503(25)
May deem a defined benefit provision of a pension plan not to be associated with a defined benefit provision of another pension plan
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 8503(25) was approved on July 15, 2011.
Subsection 8504(9)
May consider a defined benefit provision not to be associated with another such provision
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 8504(9) was amended on June 16, 2004.
Paragraph 8505(2)(a)
May approve a downsizing program
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of paragraph 8505(2)(a) was amended on June 16, 2004.
Subparagraph 8505(2)(b)(iii)
May approve the application of this section to an individual
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subparagraph 8505(2)(b)(iii) was amended on June 16, 2004.
Subparagraph 8505(2)(c)(i)
May designate a day in respect of an approved downsizing program
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subparagraph 8505(2)(c)(i) was amended on June 16, 2004.
Paragraph 8505(2.1)(d)
May waive the application of this subsection with respect to an individual
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of paragraph 8505(2.1)(d) was amended on June 16, 2004.
Paragraph 8505(3)(g)
May waive the requirement that the plan not provide special retirement benefits to an individual if special retirement benefits are provided to the individual under any other defined benefit provision
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of paragraph 8505(3)(g) was amended on June 16, 2004.
Subparagraph 8506(1)(a)(ii)
May accept adjustments to retirement benefits provided
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subparagraph 8506(1)(a)(ii) was amended on June 16, 2004.
Paragraph 8506(2)(a)
May accept the manner in which to determine the amount of contributions to be made by each participating employer
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of paragraph 8506(2)(a) was amended on June 16, 2004.
Paragraph 8506(2)(f)
May allow forfeited amounts to be paid or reallocated at a later date
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of paragraph 8506(2)(f) was amended on June 16, 2004.
Paragraph 8506(2)(g)
May allow retirement benefits to be paid under another arrangement
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of paragraph 8506(2)(g) was amended on June 16, 2004.
Subsection 8506(2.1)
Alternative method for allocating employer contributions - May waive the application of the conditions in paragraph (2)(b.1)
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 8506(2.1) was amended on June 16, 2004.
Subsection 8506(3)
May extend the time to reallocate forfeitures
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 8506(3) was amended on June 16, 2004.
Subsection 117(3) of the Budget Implementation Act, 2009, in respect of contributions described in subsection 8506(9) and (10)
May accept a longer period in which to make a contribution
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsections 8506(9) and 8506(10) were approved on July 15, 2011.
Paragraph 8506(10)(b)
May accept the manner used to designate a contribution for the purposes of subsection 8506(10)
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of paragraph 8506(10)(b) was approved on July 15, 2011.
Paragraph 8509(1)(d)
Prescribed conditions applicable before 1992 to grandfathered plans - May accept benefits provided under each defined benefit provision of a plan
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of paragraph 8509(1)(d) was amended on June 16, 2004.
Paragraph 8509(1)(e)
Prescribed conditions applicable before 1992 to grandfathered plans - May require certain terms for such plans
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of paragraph 8509(1)(e) was amended on June 16, 2004.
Subsection 8509(3)
Additional prescribed condition for grandfathered plans after 1991 - May accept the benefits provided under each defined benefit provision in respect of periods before 1992
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 8509(3) was amended on June 16, 2004.
Subsection 8509(4)
Defined benefits under grandfathered plan exempt from conditions - May exempt certain benefits from conditions in paragraph 8502(c)
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 8509(4) was amended on June 16, 2004.
Paragraph 8509(4.1)(b)
May accept the benefits provided to a member who had become mentally or physically impaired before 1992
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of paragraph 8509(4.1)(b) was amended on June 16, 2004.
Paragraph 8509(9)(b)
Must accept the benefits referred to in paragraph (a) before such a plan can be registered
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of paragraph 8509(9)(b) was amended on June 16, 2004.
Subsection 8509(10)
Money purchase benefits exempt from conditions - May exempt all or a portion of the benefits from the conditions under paragraph 8502(c)
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 8509(10) was amended on June 16, 2004.
Subsection 8509(11)
May impose requirements in respect of benefits
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 8509(11) was amended on June 16, 2004.
Subsection 8510(2)
May designate a plan not to be a SMEP
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 8510(2) was amended on June 16, 2004.
Paragraph 8510(2)(b)
May designate a pension plan to be a SMEP
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of paragraph 8510(2)(b) was amended on June 16, 2004.
Subsection 8510(4)
May give notice that a plan is not a specified multi-employer plan if satisfied that participating employers will comply with all reporting obligations under Part LXXXIV
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 8510(4) was amended on June 16, 2004.
Subparagraph 8510(7)(b)(ii)
May allow a SMEP not to become revocable by accepting circumstances which would otherwise make the plan revocable because it exceeds the lesser of the 18% of member compensation and the money purchase limit for the year
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subparagraph 8510(7)(b)(ii) was amended on June 16, 2004.
Paragraph 8511(1)(a)
May decide if an amendment to increase the accrued life-time retirement benefits is inconsistent with the conditions in paragraphs 8503(3)(h) and (i)
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of paragraph 8511(1)(a) was amended on June 16, 2004.
Subparagraph 8514(2)(e)(i)
Prohibited investments - May waive the conditions of subparagraph 8514(2)(e)(i)
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subparagraph 8514(2)(e)(i) was amended on June 16, 2004.
Subsection 8515(2)
Designated plan in previous year - May waive the application of this subsection in respect of a plan
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 8515(2) was amended on June 16, 2004.
Paragraph 8515(3)(e)
May give notice that a plan is not a designated plan in the year
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of paragraph 8515(3)(e) was amended on June 16, 2004.
Subsection 8515(3.1)
May waive the application of any provision in Parts LXXXIII or LXXXV that apply to designated plans if a designated plan has more than nine active members
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 8515(3.1) was approved on April 5, 2016.
Subsection 8516(6)
May accept a contribution to an RPP under the conditions of this subsection
Headquarters Positions
Director General, Registered Plans Directorate
Note: Subsection 8516(6) was repealed by SOR/2003-328, s. 10, applicable to contributions made after 2002.
History: Delegation in respect of the Income Tax Act was amended on June 16, 2004.
Paragraph 8516(7)(c)
May approve a recommendation for terminal funding
Headquarters Positions
Director General, Registered Plans Directorate
Note: Subsection 8516(7) was repealed by SOR/2003-328, s. 10, applicable to contributions made after 2002.
History: Delegation in respect of the Income Tax Act was amended on June 16, 2004.
Paragraph 8516(8)(c)
May approve a recommendation for funding of contributions required by Pension Benefits legislation
Headquarters Positions
Director General, Registered Plans Directorate
Note: Subsection 8516(8) was repealed by SOR/2003-328, s. 10, applicable to contributions made after 2002.
History: Delegation in respect of the Income Tax Act was amended on June 16, 2004.
Subsection 8517(3)
Underfunded Registered Pension Plans – may approve the application of subsection (3.01) in respect of the transfer
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of subsection 8517(3) was amended on April 5, 2016 and June 16, 2004.
Paragraph 8517(3.001)(c)
May approve the application of subsection 8517(3.01) for transfers from a Defined Benefit Plan
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of paragraph 8517(3.001)(c) was approved on April 5, 2016.
Paragraph 8517(3.1)(b)
May approve the amount of a transfer on plan wind-up
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of paragraph 8517(3.1) was approved on July 15, 2011.
Section 8519
May accept the manner of associating benefits with a period of time
Headquarters Positions
Director General, Registered Plans Directorate
History: Delegation in respect of section 8519 was amended on June 16, 2004.
- Date modified:
- 2017-03-08