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

  1. Persons holding the position of Deputy Commissioner and Assistant Commissioner in the Canada Revenue Agency, or a person authorized to perform the duties of one of those positions
  2. Officers holding a position in the Canada Revenue Agency listed in the 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