Delegation under the

SOFTWOOD LUMBER PRODUCTS
EXPORT CHARGE ACT, 2006

Administrative Consolidation

Updated to November 6, 2014

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 August 6, 2008, unless otherwise indicated.

Officers authorized to exercise the powers and duties of the Minister of National Revenue under the Softwood Lumber Products Export Charge Act, 2006

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 Softwood Lumber Products Export Charge Act, 2006, in accordance with section 19 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

SOFTWOOD LUMBER PRODUCTS
EXPORT CHARGE ACT, 2006

Section 2 – Definition of “prescribed”, paragraphs (a) and (b)

May authorize a form or the manner of filing a form, and specify the information to be given on or with a form

Headquarters Positions

Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch

Director General, Business Returns and Payments Processing Directorate

Director General, Excise and GST/HST Rulings Directorate

Director General, Tax and Charities Appeals Directorate

Director, Business Registration and Corporation Programs Division

Director, Excise Duties and Taxes Division

Manager, Excise and GST/HST Rulings

Manager, Excise Operations, Business Registration and Corporation Programs Division

Senior Program Officer, Excise Operations, Business Registration and Corporation Programs Division

Field Positions

Director, Tax Services Office

Assistant Director, Legislative Policy and Regulatory Affairs Programs

Manager, Excise Duty

Section 21

May designate persons who may administer oaths and take and receive affidavits

Headquarters Positions

Deputy Assistant Commissioner, Compliance Programs Branch

Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch

Director General, Collections

Director General, Debt Management Compliance

Director General, Excise and GST/HST Rulings Directorate

Director General, Small and Medium Enterprises Directorate

Director General, Tax and Charities Appeals Directorate

Director, Collections

Director, Excise Duties and Taxes Division

Director, High Risk Compliance Strategy Division

Director, Medium Business Audit Division

Director, Policy, Planning and Disclosures Division

Director, Provincial Compliance Division

Director, Small Business Audit Division

Director, Trust Accounts

Field Positions

Director, Tax Centre

Director, Tax Services Office

History: Delegation in respect of section 21 was amended on November 6, 2014.

Subsection 22(5)

May determine if the amount and form of security from a non-resident are satisfactory

Headquarters Positions

Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch

Director General, Business Returns and Payment Processing Directorate

Director General, Excise and GST/HST Rulings Directorate

Director, Business Registration and Corporation Programs Division

Director, Excise Duties and Taxes Division

Manager, Excise Operations, Business Registration and Corporation Programs Division

Manager, Excise and GST/HST Rulings

Senior Program Officer, Excise Operations, Business Registration and Corporation Programs Division

Field Positions

Director, Tax Centre

Director, Tax Services Office

Assistant Director, Business Returns Division

Assistant Director, Legislative Policy and Regulatory Affairs Programs

Manager, Business Returns Division

Manager, Excise Duty

Team Leader, Business Returns Division

Section 23

May register a person and notify that person of the effective date of registration

Headquarters Positions

Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch

Director General, Business Returns and Payment Processing Directorate

Director General, Excise and GST/HST Rulings Directorate

Director, Business Registration and Corporation Programs Division

Director, Excise Duties and Taxes Division

Manager, Excise Operations, Business Registration and Corporation Programs Division

Manager, Excise and GST/HST Rulings

Senior Program Officer, Excise Operations, Business Registration and Corporation Programs Division

Field Positions

Director, Tax Centre

Director, Tax Services Office

Assistant Director, Business Returns Division

Assistant Director, Legislative Policy and Regulatory Affairs Programs

Manager, Business Returns Division

Manager, Excise Duty

Team Leader, Business Returns Division

Subsection 24(1)

May cancel the registration of a person if satisfied that it is not required for the purposes of the Act or if the person has failed to maintain security

Headquarters Positions

Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch

Director General, Business Returns and Payment Processing Directorate

Director General, Excise and GST/HST Rulings Directorate

Director, Business Registration and Corporation Programs Division

Director, Excise Duties and Taxes Division

Manager, Excise and GST/HST Rulings

Manager, Excise Operations, Business Registration and Corporation Programs Division

Senior Program Officer, Excise Operations, Business Registration and Corporation Programs Division

Field Positions

Director, Tax Centre

Director, Tax Services Office

Assistant Director, Business Returns Division

Assistant Director, Legislative Policy and Regulatory Affairs Programs

Manager, Business Returns Division

Manager, Excise Duty

Team Leader, Business Returns Division

Subsection 24(2)

May notify a person in writing of the cancellation of a registration along with the effective date of the cancellation

Headquarters Positions

Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch

Director General, Business Returns and Payment Processing Directorate

Director General, Excise and GST/HST Rulings Directorate

Director, Business Registration and Corporation Programs Division

Director, Excise Duties and Taxes Division

Manager, Excise and GST/HST Rulings

Manager, Excise Operations, Business Registration and Corporation Programs Division

Senior Program Officer, Excise Operations, Business Registration and Corporation Programs Division

Field Positions

Director, Tax Centre

Director, Tax Services Office

Assistant Director, Business Returns Division

Assistant Director, Legislative Policy and Regulatory Affairs Programs

Manager, Business Returns Division

Manager, Excise Duty

Team Leader, Business Returns Division

Subsection 25(1)

May certify a registered person to be an independent remanufacturer

Headquarters Positions

Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch

Director General, Business Returns and Payment Processing Directorate

Director General, Excise and GST/HST Rulings Directorate

Director, Business Registration and Corporation Programs Division

Director, Excise Duties and Taxes Division

Manager, Excise and GST/HST Rulings

Manager, Excise Operations, Business Registration and Corporation Programs Division

Senior Program Officer, Excise Operations, Business Registration and Corporation Programs Division

Field Positions

Director, Tax Centre

Director, Tax Services Office

Assistant Director, Business Returns Division

Assistant Director, Legislative Policy and Regulatory Affairs Programs

Manager, Business Returns Division

Manager, Excise Duty

Team Leader, Business Returns Division

Subsection 25(2)

May amend, suspend, renew, cancel or reinstate a certification

Headquarters Positions

Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch

Director General, Business Returns and Payment Processing Directorate

Director General, Excise and GST/HST Rulings Directorate

Director, Business Registration and Corporation Programs Division

Director, Excise Duties and Taxes Division

Manager, Excise and GST/HST Rulings

Manager, Excise Operations, Business Registration and Corporation Programs Division

Senior Program Officer, Excise Operations, Business Registration and Corporation Programs Division

Field Positions

Director, Tax Centre

Director, Tax Services Office

Assistant Director, Business Returns Division

Assistant Director, Legislative Policy and Regulatory Affairs Programs

Manager, Business Returns Division

Manager, Excise Duty

Team Leader, Business Returns Division

Subsection 25(3)

May notify a person in writing of the cancellation of a registration along with the effective date of the cancellation

Headquarters Positions

Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch

Director General, Business Returns and Payment Processing Directorate

Director General, Excise and GST/HST Rulings Directorate

Director, Business Registration and Corporation Programs Division

Director, Excise Duties and Taxes Division

Manager, Excise and GST/HST Rulings

Manager, Excise Operations, Business Registration and Corporation Programs Division

Senior Program Officer, Excise Operations, Business Registration and Corporation Programs Division

Field Positions

Director, Tax Centre

Director, Tax Services Office

Assistant Director, Business Returns Division

Assistant Director, Legislative Policy and Regulatory Affairs Programs

Manager, Business Returns Division

Manager, Excise Duty

Team Leader, Business Returns Division

Subsection 30(2)

May be satisfied that the terms set out in paragraphs 30(2)(a) and (b) are met, may authorize a person to file separate returns and separate applications for refunds in respect of a branch or division, and may impose conditions on such filing

Headquarters Positions

Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch

Director General, Business Returns and Payments Processing Directorate

Director General, Excise and GST/HST Rulings Directorate

Director, Business Registration and Corporation Programs Division

Director, Excise Duties and Taxes Division

Manager, Excise and GST/HST Rulings

Manager, Excise Operations, Business Registration and Corporation Programs Division

Senior Program Officer, Excise Operations, Business Registration and Corporation Programs Division

Field Positions

Director, Tax Centre

Director, Tax Services Office

Assistant Director, Business Returns Division

Assistant Director, Legislative Policy and Regulatory Affairs Programs

Manager, Business Returns Division

Manager, Excise Duty

Team Leader, Business Returns Division

Subsection 30(3)

May revoke an authorization granted under subsection 30(2) and exercise the powers set out in paragraphs 30(3)(c) and (d)

Headquarters Positions

Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch

Director General, Business Returns and Payments Processing Directorate

Director General, Excise and GST/HST Rulings Directorate

Director, Business Registration and Corporation Programs Division

Director, Excise Duties and Taxes Division

Manager, Excise and GST/HST Rulings

Manager, Excise Operations, Business Registration and Corporation Programs Division

Senior Program Officer, Excise Operations, Business Registration and Corporation Programs Division

Field Positions

Director, Tax Centre

Director, Tax Services Office

Assistant Director, Business Returns Division

Assistant Director, Legislative Policy and Regulatory Affairs Programs

Manager, Business Returns Division

Manager, Excise Duty

Team Leader, Business Returns Division

Subsection 30(4)

May notify a person of a revocation and its effective date

Headquarters Positions

Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch

Director General, Business Returns and Payments Processing Directorate

Director General, Excise and GST/HST Rulings Directorate

Director, Business Registration and Corporation Programs Division

Director, Excise Duties and Taxes Division

Manager, Excise and GST/HST Rulings

Manager, Excise Operations, Business Registration and Corporation Programs Division

Senior Program Officer, Excise Operations, Business Registration and Corporation Programs Division

Field Positions

Director, Tax Centre

Director, Tax Services Office

Assistant Director, Business Returns Division

Assistant Director, Legislative Policy and Regulatory Affairs Programs

Manager, Business Returns Division

Manager, Excise Duty

Team Leader, Business Returns Division

Subsection 32(1)

May extend the time for filing a return or providing information

Headquarters Positions

Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch

Director General, Collections

Director General, Excise and GST/HST Rulings Directorate

Director, Collections

Director, Excise Duties and Taxes Division

Manager, Excise and GST/HST Rulings

Manager, Revenue Collections

Field Positions

Director, Tax Services Office

Assistant Director, Legislative Policy and Regulatory Affairs Programs

Assistant Director, Revenue Collections

Assistant Director, Revenue Collections and Client Services

Manager, Excise Duty

Manager, Revenue Collections

Manager, Revenue Collections and Client Services

History: Delegation in respect of subsection 32(1) was amended on November 6, 2014.

Section 33

May issue a demand requiring a person to file a return for a designated reporting period and stipulate the date by which it must be filed

Headquarters Positions

Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch

Director General, Collections

Director General, Debt Management Compliance

Director General, Excise and GST/HST Rulings Directorate

Director, Collections

Director, Excise Duties and Taxes Division

Director, Trust Accounts

Manager, Excise and GST/HST Rulings

Manager, Revenue Collections

Field Positions

Director, Tax Services Office

Assistant Director, Legislative Policy and Regulatory Affairs Programs

Assistant Director, Revenue Collections

Assistant Director, Revenue Collections and Client Services

Manager, Excise Duty

Manager, Revenue Collections

Manager, Revenue Collections and Client Services

History: Delegation in respect of section 33 was amended on November 6, 2014.

Subsection 34(4)

May cancel small amounts of interest and penalty payable

Headquarters Positions

Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch

Director General, Collections

Director General, Business Returns and Payment Processing Directorate

Director General, Debt Management Compliance

Director General, Excise and GST/HST Rulings Directorate

Director General, Tax and Charities Appeals Directorate

Director, Collections

Director, Business Registration and Corporation Programs Division

Director, Excise Duties and Taxes Division

Director, Tax and Charities Appeals Directorate

Director, Trust Accounts

Manager, Excise and GST/HST Rulings

Manager, Excise Operations, Business Registration and Corporation Programs Division

Manager, Revenue Collections

Manager, Tax and Charities Appeals Directorate

Field Positions

Director, Tax Centre

Director, Tax Services Office

Assistant Director, Business Returns Division

Assistant Director, Legislative Policy and Regulatory Affairs Programs

Assistant Director, Revenue Collections

Assistant Director, Revenue Collections and Client Services

Manager, Business Returns Division

Manager, Excise Duty

Manager, Revenue Collections

Manager, Revenue Collections and Client Services

Team Leader, Business Returns Division

Team Leader, New Intake/Projects

Team Leader, Revenue Collections

Team Leader, Revenue Collections and Client Services

Senior Assessment, Account, Benefits Processing and Resource Officer, Business Returns Division

Assessment Processing Officer, Business Returns Division

History: Delegation in respect of subsection 34(4) was amended on November 6, 2014.

Subsection 37(1)

May waive or cancel interest or penalties payable under section 64

Headquarters Positions

Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch

Director General, Collections

Director General, Business Returns and Payments Processing Directorate

Director General, Debt Management Compliance

Director General, Excise and GST/HST Rulings Directorate

Director General, Horizontal Integration

Director General, Tax and Charities Appeals Directorate

Director, Collections

Director, Business Registration and Corporation Programs Division

Director, Excise Duties and Taxes Division

Director, Horizontal Programs

Director, Tax and Charities Appeals Directorate

Director, Trust Accounts

Manager, Excise and GST/HST Rulings

Manager, Excise Operations, Business Registration and Corporation Programs Division

Manager, Revenue Collections

Manager, Tax and Charities Appeals Directorate

Manager, Voluntary Disclosures Program

Senior Program Officer, Excise Operations, Business Registration and Corporation Programs Division

Field Positions

Director, Tax Centre

Director, Tax Services Office

Assistant Director, Business Returns Division

Assistant Director, Individual Tax Returns and Compliance

Assistant Director, Legislative Policy and Regulatory Affairs Programs

Assistant Director, Revenue Collections

Assistant Director, Revenue Collections and Client Services

Chief of Appeals

Manager, Business Returns Division

Manager, Excise Duty

Manager, Individual Tax Returns and Compliance

Manager, Revenue Collections

Manager, Revenue Collections and Client Services

Team Leader, Business Returns Division

Team Leader, Individual Tax Returns and Compliance

Team Leader, New Intake/Projects

Team Leader, Revenue Collections

Team Leader, Revenue Collections and Client Services

History: Delegation in respect of subsection 37(1) was amended on November 6, 2014 and April 12, 2013.

Subsection 37(2)

May determine that a request has been submitted in a satisfactory manner

Headquarters Positions

Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch

Director General, Collections

Director General, Business Returns and Payments Processing Directorate

Director General, Debt Management Compliance

Director General, Excise and GST/HST Rulings Directorate

Director General, Tax and Charities Appeals Directorate

Director, Collections

Director, Business Registration and Corporation Programs Division

Director, Excise Duties and Taxes Division

Director, Tax and Charities Appeals Directorate

Director, Trust Accounts

Manager, Excise and GST/HST Rulings

Manager, Excise Operations, Business Registration and Corporation Programs Division

Manager, Revenue Collections

Manager, Tax and Charities Appeals Directorate

Senior Program Officer, Excise Operations, Business Registration and Corporation Programs Division

Field Positions

Director, Tax Centre

Director, Tax Services Office

Assistant Director, Business Returns Division

Assistant Director, Legislative Policy and Regulatory Affairs Programs

Assistant Director, Revenue Collections

Assistant Director, Revenue Collections and Client Services

Chief of Appeals

Manager, Business Returns Division

Manager, Excise Duty

Manager, Revenue Collections

Manager, Revenue Collections and Client Services

Team Leader, Business Returns Division

Team Leader, New Intake/Projects

Team Leader, Revenue Collections

Team Leader, Revenue Collections and Client Services

History: Delegation in respect of subsection 37(2) was amended on November 6, 2014.

Paragraph 45(2)(e)

May waive the requirement for a trustee in bankruptcy to file a return

Headquarters Positions

Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch

Director General, Collections

Director General, Debt Management Compliance

Director General, Excise and GST/HST Rulings Directorate

Director, Collections

Director, Excise Duties and Taxes Division

Director, Trust Accounts

Manager, Excise and GST/HST Rulings

Manager, Excise Operations, Business Registration and Corporation Programs Division

Senior Program Officer, Excise Operations, Business Registration and Corporation Programs Division

Field Positions

Director, Tax Centre

Director, Tax Services Office

Assistant Director, Business Returns Division

Assistant Director, Legislative Policy and Regulatory Affairs Programs

Assistant Director, Revenue Collections

Assistant Director, Revenue Collections and Client Services

Manager, Business Returns Division

Manager, Excise Duty

Manager, Revenue Collections

Manager, Revenue Collections and Client Services

Team Leader, Business Returns Division

History: Delegation in respect of paragraph 45(2)(e) was amended on November 6, 2014.

Paragraph 45(3)(e)

May waive the requirement for a receiver to file a return

Headquarters Positions

Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch

Director General, Collections

Director General, Debt Management Compliance

Director General, Excise and GST/HST Rulings Directorate

Director, Collections

Director, Excise Duties and Taxes Division

Director, Trust Accounts

Manager, Excise and GST/HST Rulings

Manager, Excise Operations, Business Registration and Corporation Programs Division

Senior Program Officer, Excise Operations, Business Registration and Corporation Programs Division

Field Positions

Director, Tax Centre

Director, Tax Services Office

Assistant Director, Business Returns Division

Assistant Director, Legislative Policy and Regulatory Affairs Programs

Assistant Director, Revenue Collections

Assistant Director, Revenue Collections and Client Services

Manager, Business Returns Division

Manager, Excise Duty

Manager, Revenue Collections

Manager, Revenue Collections and Client Services

Team Leader, Business Returns Division

History: Delegation in respect of paragraph 45(3)(e) was amended on November 6, 2014.

Subsection 45(4)

May issue a clearance certificate to a receiver or a representative

Headquarters Positions

Deputy Assistant Commissioner, Compliance Programs Branch

Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch

Director General, Excise and GST/HST Rulings Directorate

Director General, International and Large Business Directorate

Director General, Small and Medium Enterprises Directorate

Director, Aggressive Tax Planning Division

Director, Excise Duties and Taxes Division

Director, High Risk Compliance Strategy Division

Director, Large Business and Program Integration Division

Director, Medium Business Audit Division

Director, Policy, Planning and Disclosures Division

Director, Provincial Compliance Division

Director, Small Business Audit Division

Manager, Excise and GST/HST Rulings

Field Positions

Director, Tax Centre

Director, Tax Services Office

Assistant Director, Audit

Assistant Director, Legislative Policy and Regulatory Affairs Programs

Manager, Audit

Manager, Corporate Services and Excise

Manager, Excise Duty

Team Leader, Audit

Team Leader, Excise Duty

Team Leader, Excise Duties and Other Levies

History: Delegation in respect of subsection 45(4) was amended on November 6, 2014.

Subsection 48(2)

May specify in writing the form a record is to take and the information it must contain

Headquarters Positions

Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch

Director General, Debt Management Compliance

Director General, Excise and GST/HST Rulings Directorate

Director, Excise Duties and Taxes Division

Director, Trust Accounts

Manager, Excise and GST/HST Rulings

Field Positions

Director, Tax Services Office

Assistant Director, Legislative Policy and Regulatory Affairs Programs

Assistant Director, Revenue Collections

Assistant Director, Revenue Collections and Client Services

Manager, Excise Duty

Manager, Revenue Collections

Manager, Revenue Collections and Client Services

Subsection 48(3)

May authorize that records be kept outside Canada or in a language other than English or French

Headquarters Positions

Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch

Director General, Excise and GST/HST Rulings Directorate

Director, Excise Duties and Taxes Division

Manager, Excise and GST/HST Rulings

Field Positions

Director, Tax Services Office

Assistant Director, Legislative Policy and Regulatory Affairs Programs

Manager, Excise Duty

Subsection 48(5)

May specify the records to be kept by a person and require that they be kept by that person

Headquarters Positions

Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch

Director General, Excise and GST/HST Rulings Directorate

Director, Excise Duties and Taxes Division

Manager, Excise and GST/HST Rulings

Field Positions

Director, Tax Services Office

Assistant Director, Legislative Policy and Regulatory Affairs Programs

Manager, Excise Duty

History: Delegation in respect of subsection 48(5) was amended on November 6, 2014.

Subsection 48(8)

May form the opinion that the retention of records is necessary for the administration or enforcement of the Act, may demand that a person retain those records and may specify the period for which they are to be retained

Headquarters Positions

Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch

Director General, Excise and GST/HST Rulings Directorate

Director, Excise Duties and Taxes Division

Manager, Excise and GST/HST Rulings

Field Positions

Director, Tax Services Office

Assistant Director, Legislative Policy and Regulatory Affairs Programs

Manager, Excise Duty

History: Delegation in respect of subsection 48(8) was amended on November 6, 2014.

Subsection 48(9)

May give written permission for the disposal of records before the expiry of the required retention period

Headquarters Positions

Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch

Director General, Excise and GST/HST Rulings Directorate

Director, Excise Duties and Taxes Division

Manager, Excise and GST/HST Rulings

Field Positions

Director, Tax Services Office

Assistant Director, Legislative Policy and Regulatory Affairs Programs

Manager, Excise Duty

Subsection 49(1)

May require that a person provide any information or record

Headquarters Positions

Deputy Assistant Commissioner, Compliance Programs Branch

Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch

Director General, Collections

Director General, Audit Professional Services Directorate

Director General, Debt Management Compliance

Director General, Excise and GST/HST Rulings Directorate

Director, Collections

Director, Aggressive Tax Planning Division

Director, Excise Duties and Taxes Division

Director, Policy, Planning and Disclosures Division

Director, Technical Applications and Valuations Division

Director, Trust Accounts

Manager, Excise and GST/HST Rulings

Manager, Revenue Collections

Field Positions

Director, Tax Services Office

Assistant Director, Legislative Policy and Regulatory Affairs Programs

Assistant Director, Revenue Collections

Assistant Director, Revenue Collections and Client Services

Manager, Excise Duty

Manager, Revenue Collections

Manager, Revenue Collections and Client Services

History: Delegation in respect of subsection 49(1) was amended on November 6, 2014.

Subsection 49(3)

May make an ex parte application to a judge for an authorization to require a third party to provide information or records relating to unnamed persons

Headquarters Positions

Deputy Assistant Commissioner, Compliance Programs Branch

Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch

Director General, Collections

Director General, Excise and GST/HST Rulings Directorate

Director General, Tax and Charities Appeals Directorate

Director, Collections

Director, Excise Duties and Taxes Division

Director, Policy, Planning and Disclosures Division

Director, Tax and Charities Appeals Directorate

Field Positions

Director, Tax Services Office

History: Delegation in respect of subsection 49(3) was amended on November 6, 2014.

Subsection 51(1)

May consider a refund application and assess the amount of any refund

Headquarters Positions

Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch

Director General, Business Returns and Payments Processing Directorate

Director General, Excise and GST/HST Rulings Directorate

Director, Business Registration and Corporation Programs Division

Director, Excise Duties and Taxes Division

Manager, Excise and GST/HST Rulings

Manager, Excise Operations, Business Registration and Corporation Programs Division

Senior Program Officer, Excise Operations, Business Registration and Corporation Programs Division

Field Positions

Director, Tax Centre

Director, Tax Services Office

Assistant Director, Business Returns Division

Assistant Director, Legislative Policy and Regulatory Affairs Programs

Manager, Business Returns Division

Manager, Excise Duty

Team Leader, Business Returns Division

Senior Assessment, Account, Benefits Processing and Resource Officer, Business Returns Division

Assessment Processing Officer, Business Returns Division

Subsection 54(3)

May request a person who has filed a notice of objection to provide the information required by paragraph 54(2)(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

Subsection 54(7)

May accept a notice of objection that was not filed in the prescribed form and manner

Headquarters Positions

Director General, Tax and Charities Appeals Directorate

Director, Tax and Charities Appeals Directorate

Manager, Tax and Charities Appeals Directorate

Subsection 54(8)

May, on receipt of a notice of objection, reconsider an assessment and vacate or confirm it or make a reassessment

Headquarters Positions

Director General, Tax and Charities Appeals Directorate

Director, Tax and Charities Appeals Directorate

Manager, Tax and Charities Appeals Directorate

Subsection 54(9)

May confirm an assessment without reconsideration, if a person wishes to appeal directly 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

Subsection 54(10)

May notify the person objecting to an assessment of the Minister’s decision

Headquarters Positions

Director General, Tax and Charities Appeals Directorate

Director, Tax and Charities Appeals Directorate

Manager, Tax and Charities Appeals Directorate

Subsection 55(4)

May accept an application to extend the time to file an objection that was not made in accordance with subsection 55(3) of the Act

Headquarters Positions

Director General, Tax and Charities Appeals Directorate

Director, Tax and Charities Appeals Directorate

Manager, Tax and Charities Appeals Directorate

Subsection 55(5)

May consider without delay an application to extend the time to file an objection, grant or refuse it, and notify the person of the decision

Headquarters Positions

Director General, Tax and Charities Appeals Directorate

Director, Tax and Charities Appeals Directorate

Manager, Tax and Charities Appeals Directorate

Subsection 62(1)

May agree that a question should be determined by the Tax Court of Canada

Headquarters Positions

Director General, Tax and Charities Appeals Directorate

Subsection 63(1)

May apply to the Tax Court of Canada for a determination of a question that is common to the assessments of two or more persons

Headquarters Positions

Director General, Tax and Charities Appeals Directorate

Director, Tax and Charities Appeals Directorate

Manager, Tax and Charities Appeals Directorate

Subsection 63(3)

May serve a copy of an application made under subsection 63(1) of the Act

Headquarters Positions

Director General, Tax and Charities Appeals Directorate

Director, Tax and Charities Appeals Directorate

Manager, Tax and Charities Appeals Directorate

Subsection 63(6)

May appeal from the Court’s determination

Headquarters Positions

Director General, Tax and Charities Appeals Directorate

Director, Tax and Charities Appeals Directorate

Subsection 69(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

Subsection 77(1)

May authorize a person to inspect, audit or examine records, etc.

Headquarters Positions

Deputy Assistant Commissioner, Compliance Programs Branch

Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch

Director General, Collections

Director General, Excise and GST/HST Rulings Directorate

Director General, International and Large Business Directorate

Director General, Small and Medium Enterprises Directorate

Director, Collections

Director, Excise Duties and Taxes Division

Director, Policy, Planning and Disclosures Division

Field Positions

Director, Tax Services Office

History: Delegation in respect of subsection 77(1) was amended on November 6, 2014.

Subsection 77(4)

May make an ex parte application to a judge to authorize a person to enter into a dwelling house

Headquarters Positions

Deputy Assistant Commissioner, Compliance Programs Branch

Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch

Director General, Collections

Director General, Excise and GST/HST Rulings Directorate

Director General, International and Large Business Directorate

Director General, Small and Medium Enterprises Directorate

Director, Collections

Director, Excise Duties and Taxes Division

Director, Policy, Planning and Disclosures Division

Field Positions

Director, Tax Services Office

History: Delegation in respect of subsection 77(4) was amended on November 6, 2014.

Subsection 78(1)

May apply to a judge for a court order requiring a person to provide any access, assistance, information or record sought under section 49 or 77 of the Act

Headquarters Positions

Deputy Assistant Commissioner, Compliance Programs Branch

Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch

Director General, Collections

Director General, Excise and GST/HST Rulings Directorate

Director General, International and Large Business Directorate

Director General, Small and Medium Enterprises Directorate

Director, Collections

Director, Aggressive Tax Planning Division

Director, Excise Duties and Taxes Division

Field Positions

Director, Tax Centre

Director, Tax Services Office

Assistant Director, Legislative Policy and Regulatory Affairs Programs

History: Delegation in respect of subsection 78(1) was amended on November 6, 2014.

Section 79

May certify as true, copies of documents seized, inspected, audited or examined

Headquarters Positions

Deputy Assistant Commissioner, Compliance Programs Branch

Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch

Director General, Collections

Director General, Debt Management Compliance

Director General, Excise and GST/HST Rulings Directorate

Director, Collections

Director, Aggressive Tax Planning Division

Director, Excise Duties and Taxes Division

Director, Trust Accounts

Manager, Excise and GST/HST Rulings

Field Positions

Director, International Tax Services Office

Director, Tax Centre

Director, Tax Services Office

Assistant Director, Criminal Investigations

Assistant Director, Legislative Policy and Regulatory Affairs Programs

Assistant Director, Rebates Division

Assistant Director, Returns Correction Enquiries Division

Assistant Director, Revenue Collections

Assistant Director, Revenue Collections and Client Services

Manager, Criminal Investigations

Manager, Excise Duty

Manager, Revenue Collections

Manager, Revenue Collections and Client Services

Case Manager, Criminal Investigations

Team Leader, Criminal Investigations

Team Leader, Excise Duty

Team Leader, General Rebates

Team Leader, New Intake/Projects

Team Leader, Revenue Collections

Team Leader, Revenue Collections and Client Services

Analyst, Enforcement Services

Senior Investigator, Criminal Investigations

Investigator, Criminal Investigations

Senior Collection Enforcement Officer

Collections Contact Officer

Collections Officer

Excise Technical Advisor

Resource Officer/Complex Case Officer

Technical Advisor, Revenue Collections

Excise Duty Officer

Trust Accounts Examination/Collections Officer

Trust Account Compliance/Collections Contact Officer

History: Delegation in respect of section 79 was amended on November 6, 2014 and February 28, 2012.

Subsection 81(2)

May require a person who resides in Canada or is a non-resident who carries on business in Canada to provide foreign-based information or records

Headquarters Positions

Deputy Assistant Commissioner, Compliance Programs Branch

Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch

Director General, Collections

Director General, Audit Professional Services Directorate

Director General, Debt Management Compliance

Director General, Excise and GST/HST Rulings Directorate

Director General, International and Large Business Directorate

Director General, Small and Medium Enterprises Directorate

Director, Collections

Director, Aggressive Tax Planning Division

Director, Competent Authority Services Division

Director, Excise Duties and Taxes Division

Director, High Risk Compliance Strategy Division

Director, International Tax Division

Director, Large Business and Program Integration Division

Director, Medium Business Audit Division

Director, Policy, Planning and Disclosures Division

Director, Provincial Compliance Division

Director, Small Business Audit Division

Director, Technical Applications and Valuation Division

Director, Trust Accounts

Manager, Excise and GST/HST Rulings

Manager, Revenue Collections

Field Positions

Director, International Tax Services Office

Director, Tax Centre

Director, Tax Services Office

Assistant Director, Legislative Policy and Regulatory Affairs Programs

Assistant Director, Revenue Collections

Assistant Director, Revenue Collections and Client Services

Manager, Excise Duty

Manager, Revenue Collections

Manager, Revenue Collections and Client Services

History: Delegation in respect of subsection 81(2) was amended on November 6, 2014.

Subsection 81(8)

May make a motion in any court to prohibit the introduction of any foreign-based information or record covered in a notice

Headquarters Positions

Deputy Assistant Commissioner, Compliance Programs Branch

Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch

Director General, Collections

Director General, Audit Professional Services Directorate

Director General, Debt Management Compliance

Director General, Excise and GST/HST Rulings Directorate

Director General, International and Large Business Directorate

Director General, Small and Medium Enterprises Directorate

Director, Collections

Director, Aggressive Tax Planning Division

Director, Excise Duties and Taxes Division

Director, High Risk Compliance Strategy Division

Director, Large Business and Program Integration Division

Director, Medium Business Audit Division

Director, Policy, Planning and Disclosures Division

Director, Provincial Compliance Division

Director, Small Business Audit Division

Director, Technical Applications and Valuation Division

Director, Trust Accounts

Manager, Excise and GST/HST Rulings

Field Positions

Director, International Tax Services Office

Director, Tax Services Office

Assistant Director, Legislative Policy and Regulatory Affairs Programs

Assistant Director, Revenue Collections

Assistant Director, Revenue Collections and Client Services

Manager, Excise Duty

Manager, Revenue Collections

Manager, Revenue Collections and Client Services

History: Delegation in respect of subsection 81(8) was amended on November 6, 2014.

Section 82

May specify the information to be filed by a corporation in respect of transactions with each non-resident person with whom it was not dealing at arm’s length

Headquarters Positions

Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch

Director General, Excise and GST/HST Rulings Directorate

Director, Excise Duties and Taxes Division

Subsection 83(1)

May make an ex parte application for the issuance of a search warrant

Headquarters Positions

Deputy Assistant Commissioner, Compliance Programs Branch

Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch

Director General, Collections

Director General, Excise and GST/HST Rulings Directorate

Director General, International and Large Business Directorate

Director General, Small and Medium Enterprises Directorate

Director, Collections

Director, Excise Duties and Taxes Division

Director, Policy, Planning and Disclosures Division

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 83(1) was amended on November 6, 2014.

Subsection 83(6)

May waive retention of records or things seized

Headquarters Positions

Deputy Assistant Commissioner, Compliance Programs Branch

Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch

Director General, Excise and GST/HST Rulings Directorate

Director, Excise Duties and Taxes Division

Director, Policy, Planning and Disclosures Division

Manager, Excise and GST/HST Rulings

Field Positions

Director, Tax Services Office

Assistant Director, Criminal Investigations

Assistant Director, Legislative Policy and Regulatory Affairs Programs

Manager, Criminal Investigations

Case Manager, Criminal Investigations

Team Leader, Criminal Investigations

Senior Investigator, Criminal Investigations

Investigator, Criminal Investigations

History: Delegation in respect of subsection 83(6) was amended on November 6, 2014.

Subsection 83(8)

May impose conditions on the inspection of records and things seized

Headquarters Positions

Deputy Assistant Commissioner, Compliance Programs Branch

Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch

Director General, Excise and GST/HST Rulings Directorate

Director, Excise Duties and Taxes Division

Director, Policy, Planning and Disclosures Division

Manager, Excise and GST/HST Rulings

Field Positions

Director, Tax Services Office

Assistant Director, Criminal Investigations

Assistant Director, Legislative Policy and Regulatory Affairs Programs

Manager, Criminal Investigations

Case Manager, Criminal Investigations

Team Leader, Criminal Investigations

Senior Investigator, Criminal Investigations

Investigator, Criminal Investigations

History: Delegation in respect of subsection 83(8) was amended on November 6, 2014.

Subsection 84(5)

May provide appropriate persons with confidential information relating to imminent danger of death or physical injury to any individual

Headquarters Positions

Deputy Assistant Commissioner, Compliance Programs Branch

Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch

Director General, Business Returns and Payments Processing Directorate

Director General, Collections

Director General, Criminal Investigations

Director General, Debt Management Compliance

Director General, Excise and GST/HST Rulings Directorate

Director General, International and Large Business Directorate

Director General, Small and Medium Enterprises Directorate

Director General, Tax and Charities Appeals Directorate

Director, Aggressive Tax Planning Division

Director, Business Registration and Corporation Programs Division

Director, Collections

Director, Criminal Investigations

Director, Excise Duties and Taxes Division

Director, High Risk Compliance Strategy Division

Director, Large Business and Program Integration Division

Director, Medium Business Audit Division

Director, Policy, Planning and Disclosures Division

Director, Provincial Compliance Division

Director, Small Business Audit Division

Director, Tax and Charities Appeals Directorate

Director, Trust Accounts

Manager, Excise and GST/HST Rulings

Manager, Excise Operations, Business Registration and Corporation Programs Division

Manager, Revenue Collections

Senior Program Officer, Excise Operations, Business Registration and Corporation Programs Division

Field Positions

Director, Tax Centre

Director, Tax Services Office

Assistant Director, Business Returns Division

Assistant Director, Criminal Investigations

Assistant Director, Legislative Policy and Regulatory Affairs Programs

Assistant Director, Revenue Collections

Assistant Director, Revenue Collections and Client Services

Manager, Corporate Services and Excise

Manager, Criminal Investigations

Manager, Excise Duty

Manager, Revenue Collections

Manager, Revenue Collections and Client Services

Team Leader, Criminal Investigations

Team Leader, Excise Duties and Other Levies

Team Leader, New Intake/Projects

Team Leader, Revenue Collections

Team Leader, Revenue Collections and Client Services

History: Delegation in respect of subsection 84(5) was amended on November 6, 2014.

Subsection 84(9)

May appeal an order or direction made in the course of legal proceedings requiring an official to give or produce evidence relating to any confidential information

Headquarters Positions

Deputy Assistant Commissioner, Compliance Programs Branch

Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch

Director General, Collections

Director General, Audit Professional Services Directorate

Director General, Excise and GST/HST Rulings Directorate

Director General, International and Large Business Directorate

Director General, Small and Medium Enterprises Directorate

Director, Collections

Director, Aggressive Tax Planning Division

Director, Excise Duties and Taxes Division

Director, Financial Institutions and Real Property Division

Director, General Operations and Border Issues Division

Director, High Risk Compliance Strategy Division

Director, Large Business and Program Integration Division

Director, Medium Business Audit Division

Director, Policy, Planning and Disclosures Division

Director, Provincial Compliance Division

Director, Public Service Bodies and Governments Division

Director, Small Business Audit Division

Director, Technical Applications and Valuation Division

Field Positions

Director, International Tax Services Office

Director, Tax Services Office

Assistant Director, Legislative Policy and Regulatory Affairs Programs

History: Delegation in respect of subsection 84(9) was amended on November 6, 2014.

Subsection 87(1)

May make an ex parte application to a judge for authorization to proceed with any of the actions described in subsection 86(1) when the collection of an amount 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 87(1) was amended on November 6, 2014.

Subsection 87(4)

May serve an authorization granted under subsection 87(1) of the Act

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

History: Delegation in respect of subsection 87(4) was amended on November 6, 2014 and February 28, 2012.

Subsection 87(6)

May apply to a judge for further direction if service cannot reasonably 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: Delegation in respect of subsection 87(6) was amended on November 6, 2014.

Subsection 88(1)

May certify an amount payable by a debtor

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

History: Delegation in respect of subsection 88(1) was amended on November 6, 2014.

Subsection 88(8)

May provide written consent for the sale or disposition of property

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 88(8) was amended on November 6, 2014.

Subsection 88(10)

May make an ex parte application to a judge for an order giving effect to a proceeding, charge, lien, priority or binding interest

Headquarters Positions

Director General, Collections

Director, Collections

Field Positions

Director, Tax Services Office

History: Delegation in respect of subsection 88(10) was amended on November 6, 2014.

Subsection 89(1)

May require a person who is, or will be, liable to make a payment to a debtor to pay that amount 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 Division

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

Technical Advisor, Revenue Collections

Collections Officer

Collections Contact Officer

Trust Account Compliance/Collections Contact Officer

Trust Accounts Examination/Collections Officer

History: Delegation in respect of subsection 89(1) was amended on November 6, 2014 and February 28, 2012.

Subsection 89(2)

May have knowledge or form a suspicion that an institution or a person will be lending or advancing money or making a payment to a debtor and may require the institution or person to pay that amount 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 Division

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: Delegation in respect of subsection 89(2) was amended on November 6, 2014 and February 28, 2012.

Subsection 89(4)

May stipulate the portion of periodic payments that is to be paid to the Receiver General instead of to a debtor

Headquarters Positions

Director General, Collections

Director, Collections

Manager, Revenue Collections

Field Positions

Director, Tax Centre

Director, Tax Services Office

Assistant Director, Business Returns Division

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

Technical Advisor, Revenue Collections

Collections Officer

Collections Contact Officer

Trust Account Compliance/Collections Contact Officer

Trust Accounts Examination/Collections Officer

History: Delegation in respect of subsection 89(4) was amended on November 6, 2014 and February 28, 2012.

Section 90

May specify an amount to be retained and require that the amount be retained by way of deduction or set off

Headquarters Positions

Director General, Collections

Director, Collections

Manager, Revenue Collections

Field Positions

Director, Tax Centre

Director, Tax Services Office

Assistant Director, Business Returns Division

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

Technical Advisor, Revenue Collections

Collections Officer

Collections Contact Officer

Trust Account Compliance/Collections Contact Officer

Trust Accounts Examination/Collections Officer

History: Delegation in respect of section 90 was amended on November 6, 2014 and February 28, 2012.

Section 91

May acquire any interest in a debtor’s property, determine a reasonable manner of disposing of that interest and dispose of the interest

Headquarters Positions

Director General, Collections

Director, Collections

History: Delegation in respect of section 91 was amended on November 6, 2014.

Subsection 92(1)

May have knowledge or form a suspicion that a person is holding money that was seized from a debtor by a police officer and require that the person turn that money over to the Receiver General

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

History: Delegation in respect of subsection 92(1) was amended on November 6, 2014.

Subsection 93(1)

May give notice of the intention to direct the seizure and disposal of a person’s things, issue a certificate of the failure to pay, and direct that the person's things be seized

Headquarters Positions

Director General, Collections

Director, Collections

History: Delegation in respect of subsection 93(1) was amended on November 6, 2014.

Subsection 93(2)

May dispose of things seized and determine the manner of disposal that is considered appropriate

Headquarters Positions

Director General, Collections

Director, Collections

History: Delegation in respect of subsection 93(2) was amended on November 6, 2014.

Subsection 94(1)

May form a suspicion that a person has left or is about to leave Canada and may demand payment of any amount owing or that would be owed if the time for payment had arrived

Headquarters Positions

Director General, Collections

Director, Collections

Field Positions

Director, Tax Services Office

History: Delegation in respect of subsection 94(1) was amended on November 6, 2014.

Subsection 94(2)

May direct that things of a person described in subsection 94(1) be seized

Headquarters Positions

Director General, Collections

Director, Collections

History: Delegation in respect of subsection 94(2) was amended on November 6, 2014.

Subsection 95(7)

May make an assignment of a certificate to a director of a corporation

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: Delegation in respect of subsection 95(7) was amended on November 6, 2014.

Subsection 98(12)

May present a document purporting to be a printout of the information in respect of a person

Headquarters Positions

Deputy Assistant Commissioner, Compliance Programs Branch

Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch

Director General, Collections

Director General, Business Returns and Payments Processing Directorate

Director General, Excise and GST/HST Rulings Directorate

Director General, International and Large Business Directorate

Director General, Small and Medium Enterprises Directorate

Director, Collections

Director, Aggressive Tax Planning Division

Director, Business Registration and Corporation Programs Division

Director, Excise Duties and Taxes Division

Director, High Risk Compliance Strategy Division

Director, Large Business and Program Integration Division

Director, Medium Business Audit Division

Director, Policy, Planning and Disclosures Division

Director, Provincial Compliance Division

Director, Small Business Audit Division

Manager, Excise and GST/HST Rulings

Manager, Excise Operations, Business Registration and Corporation Programs Division

Field Positions

Director, Tax Centre

Director, Tax Services Office

Assistant Director, Business Returns Division

Assistant Director, Legislative Policy and Regulatory Affairs Programs

Assistant Director, Revenue Collections

Assistant Director, Revenue Collections and Client Services

Manager, Corporate Services and Excise

Manager, Excise Duty

Manager, Revenue Collections

Manager, Revenue Collections and Client Services

Team Leader, Excise Duty

Team Leader, Excise Duties and Other Levies

Excise Technical Advisor

Excise Duty Officer

History: Delegation in respect of subsection 98(12) was amended on November 6, 2014.

Date modified:

2015-03-20