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GST/HST Rulings – Experts in GST/HST Legislation From: Canada Revenue Agency Our commitment GST/HST Rulings is the centre of technical expertise on the goods and services tax/harmonized sales tax (GST/HST) in the Canada Revenue Agency (CRA). ...

Workers' Compensation Board (WCB) Awards Q's & A's When an employee cannot work because of an employment-related injury, a workers' compensation board may award benefits as compensation for lost wages. ... As there is no distinction between self-insured and regular employers, information in Guide T4001, Employers' Guide – Payroll Deductions and Remittances and on this page applies equally to both types of employers. ... Because of the CRA's policy, a workers' compensation board will issue an amended T5007 for 2021 showing NIL or "0" in "Box 10 – Workers' compensation benefits. ...

Information for Canadian Small Businesses: Chapter 7 – Audits On this page… What is an audit? ...

Rescue operations / Abating a disaster Introduction This document provides information on what the Canada Revenue Agency (CRA) looks at when determining whether the employment of a person who participates in rescue operations and/or abating a disaster is pensionable or insurable, or both, under the Canada Pension Plan (CPP) and the Employment Insurance Act (EIA). ...

Internal Audit (Follow-up) – Management of Discipline Final Report Audit, Evaluation, and Risk Branch June 2017 Table of Contents Executive Summary Introduction Focus of the Audit Findings, Recommendations, and Action Plans 1.0 Program Management 1.1 Communication of policies and procedures 1.2 Support and training tools 1.3 Test on the consistent application of the Table of Disciplinary Measures 1.4 Test of the completeness of discipline files 1.5 Documentation of consultation requirements 1.6 Quality review (QR) processes 1.7 Monitoring framework 1.8 Timeliness of disciplinary decisions and notification requirements 1.9 Management awareness of the disciplinary process Conclusion Acknowledgement Appendices Appendix A: Glossary of Abbreviations Appendix B: Glossary of Technical Terms Appendix C: Methodology Appendix D: Consultation Requirements Appendix E: Disposition of Recommendations from the 2014 Audit Executive Summary Background An integral part of creating an ethical workplace environment involves developing clear and consistent standards for addressing employee misconduct in the event that inappropriate behaviour occurs. ... Figure 2: Compliance Rates of Discipline Files Completeness Rate of Discipline Files (%) 2014 Audit 2009-2010: 55% 2010-2011: 56% 2011-2012: 61% 2012-2013: 65% 2017 Audit 2014-2015: 85% 2015-2016: 87% 2016-2017: 91% (Q1) Although improvements are still possible, based on the file review and taking into account the improving trend, the IAD determined that discipline files generally contained the relevant information and documentation to support actions taken. 1.5 Documentation of consultation requirements During the 2014 Management of Discipline audit, it was reported that consultation with LRAs was not always performed or documented on a consistent basis and that adherence to consultation requirements was not monitored as per the Discipline Policy. ... The table below shows the relationship between the recommendations from 2014 and the recommendations from 2017. 2014 Internal Audit Management of Discipline 2017 Internal Audit (Follow-up) – Management of Discipline Recommendation Section Reviewed Results 1) HRB should undertake a risk assessment exercise to evaluate risks associated with the management of discipline. 2.3 Risk management Previous recommendation was addressed. 2) HRB should clearly communicate expectations as outlined in the Discipline Policy regarding the requirement for LR consultations in discipline cases. 3.3 Requirement to consult with LR advisors Previous recommendation was addressed. ...

Section 2 – Planned results Document navigation Previous- Board of management strategic priorities Next- Benefits Tax Core responsibility Description: To ensure that Canada's voluntary self-assessment tax system is sustained by providing taxpayers with the support and information they need to understand and fulfill their tax obligations, and by taking compliance and enforcement action when necessary to uphold the integrity of the system, offering avenues for redress whenever taxpayers may disagree with an assessment/decision. ... Planning highlights Increase our capacity to resolve objections quickly, to improve service, and provide early certainty of tax obligations Further enhance our digital services to allow taxpayers to receive a more timely response to their service complaints Report improved performance indicators, related targets, and results to Parliament concerning our timeliness in processing objections and communicate this performance information to taxpayers Communicate objections and appeals decisions, and identify opportunities for improvement in the service provided to Canadians Expected results Implement digital delivery of responses to service complaints through the My Account and My Business Account secure portals, by December 2018 Address recommendations made in the Office of the Auditor General Report by: implementing our action plan pertaining to income tax objections during 2018 establishing a new service standard for the resolution of medium-complexity objections, by June 2018 revising Form RC4288, Request for Taxpayer Relief — Cancel or Waive Penalties or Interest, to ensure that the necessary information and documentation is submitted with the request, by March 2019 Renew Agency processes, improve tools, and improve workload management to enhance efficiency for Canada Pension Plan and employment insurance disputes, by December 2020 Compliance Our services are aimed at making voluntary compliance as easy as possible, and we provide proactive support when it is needed. ... Canadians comply with tax obligations, non-compliance is addressed, and Canadians have access to appropriate mechanisms for resolving disputes Indicator Target Actual result 2014-2015 Actual result 2015-2016 Actual result 2016-2017 Percentage of filers who have filed a tax return by their due date (by March 31, 2018) Footnote 7 90% 93% 94% 91% Percentage of known businesses registered for GST/HST (by March 31, 2018) 90% 94.6% 94% 94.9% Percentage of reported taxes (including instalments) and source deductions that are paid on time (by March 31, 2018) 90% 89.9% 89.9% 88.7% Percentage of external service standards targets that are met or mostly met) Footnote 8 (by March 31, 2018) 90% 94.1 % 91.5% 85.1% Number of Community Volunteer Income Tax Program returns completed (by May 15, 2018) 800,000 633,468 749,963 768,349 Tax budgetary financial (dollars) and human resources (full-time equivalents) TAX 2018-19 Main Estimates 2018-19 Planned Footnote 9 2019-20 Planned Footnote 9 2020-21 Planned Footnote 9 $ 2,793,270,920 2,793,270,920 2,819,226,312 2,784,245,038 FTE 30,691 30,882 30,357 Financial, human resources and performance information for the CRA's Program Inventory is available in the GC InfoBase. ...

Section 2 – Planned results Document navigation Previous- Section 1- Plans at a glance Next- Tax Core responsibility Description: To ensure that Canada's voluntary self-assessment tax system is sustained by providing taxpayers with the support and information they need to understand and fulfill their tax obligations, and by taking compliance and enforcement action when necessary to uphold the integrity of the system, offering avenues for redress whenever taxpayers may disagree with an assessment/decision. ... Planning highlights Increase our capacity to resolve objections quickly, to improve service, and provide early certainty of tax obligations Further enhance our digital services to allow taxpayers to receive a more timely response to their service complaints Report improved performance indicators, related targets, and results to Parliament concerning our timeliness in processing objections and communicate this performance information to taxpayers Communicate objections and appeals decisions, and identify opportunities for improvement in the service provided to Canadians Expected results Implement digital delivery of responses to service complaints through the My Account and My Business Account secure portals, by December 2018 Address recommendations made in the Office of the Auditor General Report by: implementing our action plan pertaining to income tax objections during 2018 establishing a new service standard for the resolution of medium-complexity objections, by June 2018 revising Form RC4288, Request for Taxpayer Relief — Cancel or Waive Penalties or Interest, to ensure that the necessary information and documentation is submitted with the request, by March 2019 Renew Agency processes, improve tools, and improve workload management to enhance efficiency for Canada Pension Plan and employment insurance disputes, by December 2020 In times of extraordinary circumstances, such as natural disasters or financial hardship, research has shown that women, children, and persons with disabilities are more likely to be vulnerable to poverty, which can significantly impact individuals' abilities to meet their tax obligations. ... Planning highlights Increase our capacity to resolve objections quickly, to improve service, and provide early certainty of tax obligations Further enhance our digital services to allow taxpayers to receive a more timely response to their service complaints Report improved performance indicators, related targets, and results to Parliament concerning our timeliness in processing objections and communicate this performance information to taxpayers Communicate objections and appeals decisions, and identify opportunities for improvement in the service provided to Canadians Expected results Implement digital delivery of responses to service complaints through the My Account and My Business Account secure portals, by December 2018 Address recommendations made in the Office of the Auditor General Report by: implementing our action plan pertaining to income tax objections during 2018 establishing a new service standard for the resolution of medium-complexity objections, by June 2018 revising Form RC4288, Request for Taxpayer Relief — Cancel or Waive Penalties or Interest, to ensure that the necessary information and documentation is submitted with the request, by March 2019 Renew Agency processes, improve tools, and improve workload management to enhance efficiency for Canada Pension Plan and employment insurance disputes, by December 2020 Compliance Our services are aimed at making voluntary compliance as easy as possible, and we provide proactive support when it is needed. ...

Internal Audit – Audit Quality Review Program (Phase 1) Final Report Audit, Evaluation, and Risk Branch October 2016 Table of Contents Executive Summary Introduction Focus of the Audit Findings, Recommendations and Action Plans Program Management Monitoring and Reporting Conclusion Acknowledgement Executive Summary Background Canadians expect that the Canada Revenue Agency (CRA) is well managed, information is safeguarded, and resources are used effectively and efficiently, while ensuring that taxpayers meet their compliance obligations. ...

Underused Housing Tax Act – Authorization to exercise powers or perform duties of the Minister of National Revenue The delegations listed below were approved on February 6, 2023. ... Schedule Underused Housing Tax Act Section 2 – Paragraphs (a), (b) and (c) of the definition “prescribed” May authorize a form or the manner of filing a form, specify the information to be given on or with a form and authorize the manner of making or filing an election Headquarters Positions Director General, Appeals Branch Director General, Assessment, Benefit, and Service Branch Director General, Collections and Verification Branch Director General, Compliance Programs Branch Director, Appeals Branch Director, Assessment, Benefit, and Service Branch Director, Collections and Verification Branch Director, Compliance Programs Branch Manager, Assessment, Benefit, and Service Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Subsection 6(4) May specify the satisfactory manner of determining the fair market value of a residential property Headquarters Positions Director General, Assessment, Benefit, and Service Branch Director General, Compliance Programs Branch Director, Compliance Programs Branch Manager, Compliance Programs Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Paragraph 6(5)(b) May allow any later day for the filing of an election in respect of a residential property under subsection 6(4) Headquarters Positions Director General, Assessment, Benefit, and Service Branch Director General, Compliance Programs Branch Director, Assessment, Benefit, and Service Branch Director, Compliance Programs Branch Manager, Assessment, Benefit, and Service Branch Manager, Compliance Programs Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Paragraph 6(13)(b) May allow any later day for the filing of an election to designate a residential property under subsections 6(11) or 6(12) Headquarters Positions Director General, Assessment, Benefit, and Service Branch Director General, Compliance Programs Branch Director, Assessment, Benefit, and Service Branch Director, Compliance Programs Branch Manager, Assessment, Benefit, and Service Branch Manager, Compliance Programs Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Subsection 9(1) May, in writing, specify the manner of using electronic media Headquarters Positions Director General, Assessment, Benefit, and Service Branch Director, Assessment, Benefit, and Service Branch Manager, Assessment, Benefit, and Service Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Subsection 9(2) May require that a return under the Act be filed by way of electronic filing Headquarters Positions Director General, Assessment, Benefit, and Service Branch Director, Assessment, Benefit, and Service Branch Manager, Assessment, Benefit, and Service Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Section 10 May, on demand, require a person to file a return for any calendar year designated in the demand and within a reasonable time stipulated in the demand Headquarters Positions Director General, Assessment, Benefit, and Service Branch Director General, Collections and Verification Branch Director General, Compliance Programs Branch Director, Assessment, Benefit, and Service Branch Director, Collections and Verification Branch Director, Compliance Programs Branch Manager, Collections and Verification Branch Manager, Compliance Programs Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Manager, Audit Manager, Business Returns Manager, Business Returns and Specialty Services Manager, Compliance Manager, Employer Services Manager, Revenue Collections Manager, Revenue Collections and Client Services Manager, T1 Processing Manager, T2 Returns Team Leader, Audit Team Leader, Business Returns Team Leader, Business Returns and Specialty Services Team Leader, Processing/Services Team Leader, Revenue Collections Team Leader, Revenue Collections and Client Services Team Leader, Trust Compliance Team Leader, T1 Processing Team Leader, T2 Returns Team Leader, Verification Senior Business Validation Officer Senior Trust Accounts Examination Officer Technical Advisor, Trust Accounts Examination/ Trust Accounts Compliance Officer Business Validation Resource Officer Business Validation Officer Trust Accounts Compliance Officer Trust Accounts Examination Officer Paragraph 11(2)(c) May, in writing, waive the requirement for a trustee in bankruptcy to file a return Headquarters Positions Director General, Collections and Verification Branch Director, Collections and Verification Branch Manager, Collections and Verification Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Manager, Audit Manager, Business Returns Manager, Business Returns and Specialty Services Manager, Compliance Manager, Employer Services Manager, Revenue Collections Manager, Revenue Collections and Client Services Manager, T2 Returns Team Leader, Audit Team Leader, Business Returns Team Leader, Business Returns and Specialty Services Team Leader, Revenue Collections Team Leader, Revenue Collections and Client Services Team Leader, T1 Processing Team Leader, T2 Returns Team Leader, Trust Compliance Paragraph 11(3)(d) May, in writing, waive the requirement for a receiver to file a return Headquarters Positions Director General, Collections and Verification Branch Director, Collections and Verification Branch Manager, Collections and Verification Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Manager, Audit Manager, Compliance Manager, Employer Services Manager, Revenue Collections Manager, Revenue Collections and Client Services Manager, T2 Returns Team Leader, Audit Team Leader, Revenue Collections Team Leader, Revenue Collections and Client Services Team Leader, T1 Processing Team Leader, T2 Returns Team Leader, Trust Compliance Subsection 11(4) May certify that any amounts payable under the Act have been paid or that appropriate security has been accepted Headquarters Positions Director General, Compliance Programs Branch Director, Compliance Programs Branch Manager, Compliance Programs Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Manager, Audit Team Leader, Audit Subsection 15(2) May apply the amounts payable by the Minister to a person under the Act, if the total of those amounts does not exceed $2.00, against any amount owing at that time by that person to His Majesty Headquarters Positions Director General, Assessment, Benefit, and Service Branch Director, Assessment, Benefit, and Service Branch Manager, Assessment, Benefit, and Service Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Manager, Business Returns Manager, Business Returns and Specialty Services Manager, T1 Accounts Team Leader, T1 Accounts Accounting Officer Subsection 17(1) May, at any time in writing, extend the time for filing a return Headquarters Positions Director General, Assessment, Benefit, and Service Branch Director General, Collections and Verification Branch Director General, Compliance Programs Branch Director, Assessment, Benefit, and Service Branch Director, Collections and Verification Branch Director, Compliance Programs Branch Manager, Assessment, Benefit, and Service Branch Manager, Collections and Verification Branch Manager, Compliance Programs Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Manager, Audit Manager, Business Returns Manager, Business Returns and Specialty Services Manager, Compliance Manager, Employer Services Manager, Non-Resident Withholding Manager, Revenue Collections Manager, Revenue Collections and Client Services Manager, T1 Processing Manager, T2 Returns Team Leader, Audit Team Leader, Business Returns Team Leader, Business Returns and Specialty Services Team Leader, Individuals and Benefit Services Team Leader, Processing/ Services Team Leader, Revenue Collections Team Leader, Revenue Collections and Client Services Team Leader, Trust Compliance Team Leader, T1 Processing Team Leader, T2 Returns Team Leader, Verification Section 21 May designate persons to administer oaths and take and receive affidavits, declarations and affirmations Headquarters Positions Director General, Appeals Branch Director General, Assessment, Benefit, and Service Branch Director General, Collections and Verification Branch Director General, Compliance Programs Branch Director, Appeals Branch Director, Assessment, Benefit, and Service Branch Director, Collections and Verification Branch Director, Compliance Programs Branch Manager, Collections and Verification Branch Manager, Compliance Programs Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Subsection 22(1) May authorize a person to make any inquiry that the Minister deems necessary with reference to anything relating to the administration or enforcement of this Act Headquarters Positions Director General, Collections and Verification Branch Director, Collections and Verification Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Subsection 23(4) Waive any interest otherwise applicable to an amount demanded by the Minister if the amount is paid on or before the specified date in the demand Headquarters Positions Director General, Collections and Verification Branch Director, Collections and Verification Branch Manager, Collections and Verification Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Manager, Audit Manager, Employer Services Manager, Revenue Collections Manager, Revenue Collections and Client Services Manager, T2 Returns Manager, T1 Accounts Team Leader, Audit Team Leader, Revenue Collections Team Leader, Revenue Collections and Client Services Team Leader, Trust Compliance Team Leader, T2 Returns Team Leader, T1 Accounts Coordinator, Employer Accounts Accounting Officer Subsection 26(1) May waive, cancel or reduce any payable interest by a person under the Act in respect of a calendar year Headquarters Positions Director General, Appeals Branch Director General, Assessment, Benefit, and Service Branch Director General, Collections and Verification Branch Director General, Compliance Programs Branch Director, Appeals Branch Director, Assessment, Benefit, and Service Branch Director, Collections and Verification Branch Director, Compliance Programs Branch Manager, Appeals Branch Manager, Collections and Verification Branch Manager, Compliance Programs Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Chief of Appeals Manager, Appeals Manager, Audit Manager, Compliance Manager, Employer Services Manager, Litigation Manager, Revenue Collections Manager, Revenue Collections and Client Services Manager, T1 Processing Manager, T2 Returns Large Objections Case Manager Team Leader, Appeals Team Leader, Audit Team Leader, Intake Center Team Leader, Litigation Team Leader, Revenue Collections Team Leader, Revenue Collections and Client Services Team Leader, Taxpayer Relief Team Leader, Trust Compliance Team Leader, Voluntary Disclosures Program Processing Team Leader, T1 Processing Team Leader, T2 Returns Coordinator, Large File, Appeals Appeals and Complaints Officer Appeals Officer Subsection 26(2) May determine if the manner in which a request to waive or reduce interest is received is satisfactory Headquarters Positions Director General, Appeals Branch Director General, Assessment, Benefit, and Service Branch Director General, Collections and Verification Branch Director General, Compliance Programs Branch Director, Appeals Branch Director, Assessment, Benefit, and Service Branch Director, Collections and Verification Branch Director, Compliance Programs Branch Manager, Appeals Branch Manager, Assessment, Benefit, and Service Branch Manager, Collections and Verification Branch Manager, Compliance Programs Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Chief of Appeals Manager, Appeals Manager, Audit Manager, Compliance Manager, Employer Services Manager, Litigation Manager, Revenue Collections Manager, Revenue Collections and Client Services Manager, T2 Returns Large Objections Case Manager Team Leader, Appeals Team Leader, Audit Team Leader, Litigation Team Leader, Revenue Collections Team Leader, Revenue Collections and Client Services Team Leader, Taxpayer Relief Team Leader, T2 Returns Team Leader, Trust Compliance Team Leader, Voluntary Disclosures Program Processing Coordinator, Large File, Appeals Appeals Officer Section 27 May cancel the total of the penalties and interest if the amount payable is not more than $25 Headquarters Positions Director General, Appeals Branch Director General, Assessment, Benefit, and Service Branch Director General, Collections and Verification Branch Director, Appeals Branch Director, Assessment, Benefit, and Service Branch Director, Collections and Verification Branch Manager, Appeals Branch Manager, Assessment, Benefit, and Service Branch Manager, Collections and Verification Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Chief of Appeals Manager, Appeals Manager, Audit Manager, Business Returns Manager, Business Returns and Specialty Services Manager, Compliance Manager, Employer Services Manager, Revenue Collections Manager, Revenue Collections and Client Services Manager, T1 Accounts Manager, T1 Processing Manager, T2 Returns Large Objections Case Manager Team Leader, Appeals Team Leader, Audit Team Leader, Revenue Collections Team Leader, Revenue Collections and Client Services Team Leader, Trust Compliance Team Leader, T1 Processing Team Leader, T1 Accounts Team Leader, T2 Returns Team Leader, Trust Compliance Coordinator, Large File, Appeals Accounting Officer Subsection 29(2) May specify the form a record is to take and any information that it must contain Headquarters Positions Director General, Compliance Programs Branch Director General, Collections and Verification Branch Director, Compliance Programs Branch Director, Collections and Verification Branch Manager, Collections and Verification Branch Manager, Compliance Programs Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Manager, Audit Manager, Employer Services Manager, Revenue Collections Manager, Revenue Collections and Client Services Manager, T2 Returns Large Business Case Manager Team Leader, Audit Team Leader, Revenue Collections Team Leader, Revenue Collections and Client Services Team Leader, T2 Returns Team Leader, Trust Compliance Subsection 29(3) May authorize that a record be kept otherwise than in Canada in English or in French Headquarters Positions Director General, Collections and Verification Branch Director, Collections and Verification Branch Manager, Collections and Verification Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Manager, Audit Manager, Employer Services Manager, Revenue Collections Manager, Revenue Collections and Client Services Manager, T2 Returns Team Leader, Audit Team Leader, Revenue Collections Team Leader, Revenue Collections and Client Services Team Leader, T2 Returns Team Leader, Trust Compliance Coordinator, Employer Accounts Subsection 29(5) May exempt a person or class of persons from the requirement to make available all equipment and software necessary to make an electronic record intelligible and may specify terms and may specify the terms and conditions that are deemed acceptable Headquarters Positions Director General, Collections and Verification Branch Director, Collections and Verification Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Subsection 29(6) May, in writing, require a person keep any specified records Headquarters Positions Director General, Collections and Verification Branch Director, Collections and Verification Branch Manager, Collections and Verification Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Manager, Audit Manager, Illicit Income Audit Manager, Business Returns Manager, Business Returns and Specialty Services Manager, Compliance Manager, Employer Services Manager, Revenue Collections Manager, Revenue Collections and Client Services Manager, T1 Processing Manager, T2 Returns Team Leader, Audit Team Leader, Illicit Income Audit Team Leader, Business Returns Team Leader, Business Returns and Specialty Services Team Leader, Non-Filer Team Leader, Revenue Collections Team Leader, Revenue Collections and Client Services Team Leader, Trust Compliance Team Leader, T1 Processing Team Leader, T2 Processing Team Leader, T2 Returns Team Leader, Verification Coordinator, Business Returns Coordinator, Business Returns and Specialty Services Senior Assessment Processing and Resource Officer Senior Business Validation Officer Senior Office Auditor/Examiner Tax Auditor Senior Trust Accounts Examination Officer Technical Advisor, Trust Accounts Examination/ Trust Accounts Compliance Officer Business Validation Resource Officer Assessment Processing Officer Business Validation Officer Compliance Services Officer Trust Accounts Compliance Officer Trust Accounts Examination Officer Subsection 29(9) May form an opinion that it is necessary for the administration or enforcement of this Act and may, by demand served personally or sent by confirmed delivery service, require that a person retain records for the period specified in the demand Headquarters Positions Director General, Collections and Verification Branch Director, Collections and Verification Branch Manager, Collections and Verification Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Manager, Audit Manager, Compliance Manager, Employer Services Manager, Illicit Income Audit Manager, Revenue Collections Manager, Revenue Collections and Client Services Manager, T1 Processing Manager, T2 Returns Team Leader, Audit Team Leader, Illicit Income Audit Manager, Business Returns Manager, Business Returns and Specialty Services Team Leader, Non-Filer Team Leader, Revenue Collections Team Leader, Revenue Collections and Client Services Team Leader, Trust Compliance Team Leader, T1 Processing Team Leader, T2 Returns Coordinator, Business Returns Coordinator, Business Returns and Specialty Services Subsection 29(10) May give written permission for earlier disposal of records Headquarters Positions Director General, Assessment, Benefit, and Service Branch Director General, Collections and Verification Branch Director, Assessment, Benefit, and Service Branch Director, Collections and Verification Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Manager, Audit Manager, Illicit Income Audit Team Leader, Audit Team Leader, Illicit Income Audit Subsection 31(1) May serve or send a notice requiring a person to provide any information or record Headquarters Positions Director General, Assessment, Benefit, and Service Branch Director General, Collections and Verification Branch Director General, Compliance Programs Branch Director, Assessment, Benefit, and Service Branch Director, Collections and Verification Branch Director, Compliance Programs Branch Manager, Collections and Verification Branch Manager, Compliance Programs Branch Field Positions Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Manager, Audit Manager, Business Returns Manager, Business Returns and Speciality Services Manager, Compliance Manager, Employer Services Manager, Illicit Income Audit Manager, Revenue Collections Manager, Revenue Collections and Client Services Manager, T2 Returns Team Leader, Illicit Income Audit Team Leader, Revenue Collections Team Leader, Revenue Collections and Client Services Team Leader, Trust Compliance Team Leader, T2 Returns Team Leader, Audit Senior Trust Accounts Examination Officer Senior Business Validation Officer Technical Advisor, Trust Accounts Examination/ Trust Accounts Compliance Officer Business Validation Resource Officer Business Validation Officer Trust Accounts Compliance Officer Trust Accounts Examination Officer Subsection 31(4) May make an application to a judge of the Federal Court for an authorization to impose on a third party a requirement to provide information or records relating to an unnamed person or a group of unnamed persons Headquarters Positions Director General, Collections and Verification Branch Director General, Compliance Programs Branch Director, Collections and Verification Branch Director, Compliance Programs Branch Field Positions Director, Business Intelligence and Quality Assurance Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Subsection 32(5) May provide appropriate persons with confidential information that may be regraded as necessary for the purposes relating to life, health or safety of an individual or to the environment in Canada or any other country Headquarters Positions Director General, Appeals Branch Director General, Assessment,Benefit, and Service Branch Director General, Collections and Verification Branch Director General, Compliance Programs Branch Director General, Legislative Policy and Regulatory Affairs Branch Director General, Security Services Directorate Director, Appeals Branch Director, Assessment,Benefit, and Service Branch Director, Collections and Verification Branch Director, Compliance Programs Branch Director, Legislative Policy and Regulatory Affairs Branch Director, Security Services Directorate Assistant Director, Security Services Directorate Assistant Director, Finance and Administration Branch Manager, Appeals Branch Manager, Assessment, Benefit, and Service Branch Manager, Collections and Verification Branch Manager, Compliance Programs Branch Manager, Legislative Policy and Regulatory Affairs Branch Senior Security Risk Analyst, Security Services Directorate Senior Officer, Appeals Branch Senior Analyst, Security Services Directorate Senior Policy Analyst, Legislative Policy and Regulatory Affairs Branch Senior Program Specialist, Legislative Policy Directorate Senior Rulings Officer, GST/HST Rulings Directorate Senior Technical Publications Analyst, Legislative Policy Directorate Senior Project Officer, Legislative Policy Directorate Analyst, Security Services Directorate Appeals Policy Specialist, Appeals Branch Complex Security Risk Analyst, Security Services Directorate Industry Sector Specialist, GST/HST Rulings Directorate Policy Analyst, Legislative Policy and Regulatory Affairs Branch Rulings Officer, GST/HST Rulings Directorate Tax Appeals Case Specialist, Appeals Branch Technical Policy Advisor, Legislative Policy Directorate Field Positions Director, Business Intelligence and Quality Assurance Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Chief of Appeals Manager, Administration (Level 2a) Manager, Administration (Level 3) Manager, Appeals Manager, Audit Manager, Business Intelligence and Quality Assurance Manager, Business Returns Manager, Business Returns and Specialty Services Manager, Compliance Manager, Criminal Investigations Manager, Employer Services Manager, GST/HST Rulings Manager, Individual and Benefit Services Manager, Litigation Manager, Revenue Collections Manager, Revenue Collections and Client Services Manager, Security Manager, T1 Processing Manager, T2 Returns Manager, Taxpayer Services Large Objections Case Manager Team Leader, Appeals Team Leader, Audit Team Leader, Business Intelligence and Quality Assurance Team Leader, Business Returns Team Leader, Business Returns and Specialty Services Team Leader, Criminal Investigations Team Leader, GST/HST Rulings Team Leader, Individual and Benefit Services Team Leader, Intake Center Team Leader, Litigation Team Leader, Non-Filer Team Leader, Processing/Services Team Leader, Revenue Collections Team Leader, Revenue Collections and Client Services Team Leader, Security Team Leader, Taxpayer Relief Team Leader, Taxpayer Services Team Leader, T1 Processing Team Leader, T2 Returns Team Leader, Trust Compliance Team Leader, Verification Coordinator, Business Returns Coordinator, Business Returns and Specialty Services Coordinator, Large File, Appeals Subsection 32(8) May make available to the public the business number and the name of the holder of a business number Headquarters Positions Director General, Assessment, Benefit, and Service Branch Director, Assessment, Benefit, and Service Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Manager, Business Returns Manager, Business Returns and Specialty Services Subsection 32(14) May appeal an order or direction made in the course of, or in connection with, legal proceedings requiring an official or other representatives of a government entity to give or produce evidence relating to confidential information Headquarters Positions Director General, Appeals Branch Director General, Collections and Verification Branch Director General, Compliance Programs Branch Director, Collections and Verification Branch Director, Compliance Programs Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Chief of Appeals Manager, Appeals Manager, Litigation Manager, Employer Services Team Leader, Appeals Team Leader, Litigation Subsection 33(7) May determine if the manner in which a request to waive or cancel interest and penalties is received is satisfactory Headquarters Positions Director General, Appeals Branch Director General, Assessment, Benefit, and Service Branch Director General, Collections and Verification Branch Director, Appeals Branch Director, Assessment, Benefit, and Service Branch Director, Collections and Verification Branch Manager, Appeals Branch Manager, Assessment, Benefit, and Service Branch Manager, Collections and Verification Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Chief of Appeals Manager, Appeals Manager, Audit Manager, Compliance Manager, Employer Services Manager, Litigation Manager, Revenue Collections Manager, Revenue Collections and Client Services Manager, T2 Returns Large Objections Case Manager Team Leader, Appeals Team Leader, Audit Team Leader, Litigation Team Leader, Revenue Collections Team Leader, Revenue Collections and Client Services Team Leader, T2 Returns Team Leader, Trust Compliance Team Leader, Voluntary Disclosures Program Processing Coordinator, Employer Accounts Coordinator, Large File, Appeals Appeals Officer Subsection 36(4) May determine that a person has paid an amount as or on account of tax payable for a particular calendar year that was in fact payable for another calendar year and may, at any time, make an assessment for that other year Headquarters Positions Director General, Assessment, Benefit, and Service Branch Director, Assessment, Benefit, and Service Branch Manager, Assessment, Benefit and Service Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Manager, Business Returns Manager, Business Returns and Specialty Services Subsection 36(6) May advance an alternate basis or argument in support of an assessment or in support of all or any portion of the total amount determined on assessment to be payable Headquarters Positions Director General, Appeals Branch Director, Appeals Branch Manager, Appeals Branch Field Positions Chief of Appeals Manager, Appeals Manager, Litigation Large Objections Case Manager Team Leader, Appeals Team Leader, Litigation Subsection 37(3) May accept a notice of objection even though it was not filed in a prescribed form and manner Headquarters Positions Director General, Appeals Branch Director, Appeals Branch Manager, Appeals Branch Field Positions Chief of Appeals Manager, Appeals Large Objections Case Manager Team Leader, Appeals Coordinator, Large File, Appeals Subsection 37(4) Reconsider an assessment on receipt of a notice of objection and vacate or confirm it or make a reassessment Headquarters Positions Director General, Appeals Branch Director, Appeals Branch Manager, Appeals Branch Appeals Policy Specialist, Appeals Branch Tax Appeals Case Specialist, Appeals Branch Senior Appeals Officer, Appeals Branch Field Positions Chief of Appeals Manager, Appeals Large Objections Case Manager Team Leader, Appeals Coordinator, Large File, Appeals Large File Appeals Officer Appeals Technical Advisor Appeals Officer Subsection 37(5) May confirm an assessment without reconsideration if, in a notice of objection, a person who wishes to appeal directly to the Tax Court of Canada requests it Headquarters Positions Director General, Appeals Branch Director, Appeals Branch Manager, Appeals Branch Field Positions Chief of Appeals Manager, Appeals Large Objections Case Manager Team Leader, Appeals Subsection 38(1) May grant an application to extend the time for filing a notice of objection Headquarters Positions Director General, Appeals Branch Director, Appeals Branch Manager, Appeals Branch Field Positions Chief of Appeals Manager, Appeals Large Objections Case Manager Team Leader, Appeals Coordinator, Large File, Appeals Subsection 38(4) May accept an application for an extension of time to file an objection that was not made in accordance with subsection 38(3) Headquarters Positions Director General, Appeals Branch Director, Appeals Branch Manager, Appeals Branch Field Positions Chief of Appeals Manager, Appeals Large Objections Case Manager Team Leader, Appeals Coordinator, Large File, Appeals Subsection 38(5) Consider, without delay, an application to extend the time for filing a notice of objection and grant or refuse it, and notify the person of the decision in writing Headquarters Positions Director General, Appeals Branch Director, Appeals Branch Manager, Appeals Branch Field Positions Chief of Appeals Manager, Appeals Large Objections Case Manager Team Leader, Appeals Coordinator, Large File, Appeals Subsection 45(1) May agree, in writing, with another person that a question arising under the Act should be determined by the Tax Court of Canada Headquarters Positions Director General, Appeals Branch Director, Appeals Branch Subsection 46(1) May form an opinion that a question is common to assessments or proposed assessments in respect of two or more persons and may apply to the Tax Court of Canada for a determination of the question Headquarters Positions Director General, Appeals Branch Director, Appeals Branch Manager, Appeals Branch Field Positions Chief of Appeals Manager, Appeals Manager, Litigation Subsection 46(6) May appeal from the determination of a question by the Tax Court of Canada Headquarters Positions Director General, Appeals Branch Director, Appeals Branch Subsection 48(1) May waive or cancel all or any portion of any penalty Headquarters Positions Director General, Appeals Branch Director General, Assessment, Benefit, and Service Branch Director General, Collections and Verification Branch Director General, Compliance Programs Branch Director, Appeals Branch Director, Assessment, Benefit, and Service Branch Director, Collections and Verification Branch Director, Compliance Programs Branch Manager, Appeals Branch Manager, Assessment, Benefit, and Service Branch Manager, Collections and Verification Branch Manager, Compliance Programs Branch Appeals Policy Specialist, Appeals Branch Senior Appeals Officer, Appeals Branch Tax Appeals Case Specialist, Appeals Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Chief of Appeals Manager, Appeals Manager, Audit Manager, Business Returns Manager, Business Returns and Specialty Services Manager, Compliance Manager, Employer Services Manager, Litigation Manager, Revenue Collections Manager, Revenue Collections and Client Services Manager, T1 Processing Manager, T2 Returns Large Objections Case Manager Returns/Client Services Supervisor Team Leader, Appeals Team Leader, Audit Team Leader, Business Returns Team Leader, Business Returns and Specialty Services Team Leader, Intake Centre Team Leader, Litigation Team Leader, Revenue Collections Team Leader, Revenue Collections and Client Services Team Leader, Taxpayer Relief Team Leader, T1 Processing Team Leader, T2 Returns Team Leader, Trust Compliance Team Leader, Voluntary Disclosures Program Processing Appeals Officer Subsection 48(2) May determine if the manner in which a request to waive or cancel penalties is received is satisfactory Headquarters Positions Director General, Appeals Branch Director General, Collections and Verification Branch Director General, Compliance Programs Branch Director, Appeals Branch Director, Collections and Verification Branch Director, Compliance Programs Branch Manager, Appeals Branch Manager, Collections and Verification Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Chief of Appeals Manager, Appeals Manager, Audit Manager, Compliance Manager, Employer Services Manager, Litigation Manager, Revenue Collections Manager, Revenue Collections and Client Services Manager, T2 Returns Large Objections Case Manager Team Leader, Appeals Team Leader, Audit Team Leader, Intake Centre Team Leader, Litigation Team Leader, Revenue Collections Team Leader, Revenue Collections and Client Services Team Leader, Taxpayer Relief Team Leader, T2 Returns Team Leader, Trust Compliance Team Leader, Voluntary Disclosures Program Processing Coordinator, Large File, Appeals Subsection 54(5) May file a stay of proceedings with the Tax Court of Canada Headquarters Positions Director General, Appeals Branch Director, Appeals Branch Manager, Appeals Branch Field Positions Chief of Appeals Manager, Appeals Manager, Litigation Subsection 61(1) May authorize any person to lay an information or make a complaint and may call into question the lack of authority of the information or complaint Headquarters Positions Director General, Collections and Verification Branch Director, Collections and Verification Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Subsection 62(1) May authorize a person to inspect, audit, examine records, processes, property or premises of a person Headquarters Positions Director General, Collections and Verification Branch Director General, Compliance Programs Branch Director, Collections and Verification Branch Director, Compliance Programs Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Subsection 62(4) May make an ex parte application to enter a dwelling-house Headquarters Positions Director General, Collections and Verification Branch Director General, Compliance Programs Branch Director, Collections and Verification Branch Director, Compliance Programs Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Subsection 63(1) May apply to a judge for an order requiring a person to provide any access, assistance, information or records sought under section 31 or 62 of the Act Headquarters Positions Director General, Collections and Verification Branch Director General, Compliance Programs Branch Director, Collections and Verification Branch Director, Compliance Programs Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Subsection 64(1) May make an ex parte application to a judge for a search warrant to enter and search for any record or thing in any building, receptacle or place and to seize the record or thing and bring it before the judge or make a report Headquarters Positions Director General, Collections and Verification Branch Director General, Compliance Programs Branch Director, Collections and Verification Branch Director, Compliance Programs Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Manager, Criminal Investigations Manager, Employer Services Case Manager, Criminal Investigations Team Leader, Criminal Investigations Senior Investigator, Criminal Investigations Investigator, Criminal Investigations Subsection 64(6) May waive the retention of any record or thing seized under subsection 64(1) or 64(5) Headquarters Positions Director General, Compliance Programs Branch Director, Compliance Programs Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Subsection 64(8) May impose reasonable conditions to inspect the record or thing seized Headquarters Positions Director General, Compliance Programs Branch Director, Compliance Programs Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Subsection 65(2) May, by notice served or sent, require that a person resident in Canada or a non-resident person that carries on business in Canada provide any foreign-based information or record Headquarters Positions Director General, Collections and Verification Branch Director General, Compliance Programs Branch Director, Collections and Verification Branch Director, Compliance Programs Branch Manager, Collections and Verification Branch Manager, Compliance Programs Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Manager, Audit Manager, Illicit Income Audit Manager, Business Returns Manager, Business Returns and Specialty Services Manager, Compliance Manager, Employer Services Manager, Revenue Collections Manager, Revenue Collections and Client Services Manager, T2 Returns Subsection 65(9) May make a motion to prohibit the introduction of foreign-based information or record covered in a notice serve or sent under subsection 65(2) if there was failure to comply with a notice to provide foreign based information to the Agency Headquarters Positions Director General, Appeals Branch Director General, Collections and Verification Branch Director General, Compliance Programs Branch Director, Appeals Branch Director, Collections and Verification Branch Director, Compliance Programs Branch Manager, Appeals Manager, Collections and Verification Branch Manager, Compliance Programs Branch Field Positions Director, Business Intelligence and Quality Assurance Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Chief of Appeals Manager, Audit Manager, Illicit Income Audit Manager, Business Intelligence and Quality Assurance Manager, Compliance Manager, Revenue Collections Manager, Revenue Collections and Client Services Section 66 May certify as true any copy of an original record seized, inspected, audited, examined or provided Headquarters Positions Director General, Collections and Verification Branch Director, Collections and Verification Branch Manager, Collections and Verification Branch Field Positions Director, Business Intelligence and Quality Assurance Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Manager, Audit Manager, Business Intelligence and Quality Assurance Manager, Business Returns Manager, Business Returns and Specialty Services Manager, Compliance Manager, Criminal Investigations Manager, Employer Services Manager, Revenue Collections Manager, Revenue Collections and Client Services Manager, T1 Processing Manager, T2 Returns Manager, Illicit Income Audit Team Leader, Audit Team Leader, Business Intelligence and Quality Assurance Team Leader, Criminal Investigations Team Leader, Employer Services Team Leader, General Rebates Team Leader, Non-Filer Team Leader, Revenue Collections Team Leader, Revenue Collections and Client Services Team Leader, Trust Compliance Team Leader, T1 Processing Team Leader, T2 Returns Team leader, Illicit Income Audit Senior Office Auditor/Examiner Coordinator, Business Returns Coordinator, Business Returns and Specialty Services Senior Business Validation Officer Senior Investigator, Criminal Investigations Senior Trust Accounts Examination Officer Technical Advisor, Trust Accounts Examination/ Trust Accounts Compliance Officer Technical Advisor, Non-Filer Non-Filer Resource Officer/ Complex Case Officer Resource Officer/Complex Case Officer Business Validation Officer Collections Contact Officer Collections Officer Employer Compliance Auditor Investigator, Criminal Investigations Non-Filer Field Officer Non-Filer Officer Tax Auditor Trust Accounts Compliance Officer Trust Accounts Compliance/Collections Contact Officer Trust Accounts Examination Officer Trust Accounts Examination/ Collection Officer Investigator, Criminal Investigations Subsection 68(12) May postpone collection action against a person in respect to a disputed amount and may stipulate terms and conditions for the postponement Headquarters Positions Director General, Collections and Verification Branch Director, Collections and Verification Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Manager, Revenue Collections Manager, Revenue Collections and Client Services Subsection 69(1) May, if considered advisable, accept security in an amount and form that is satisfactory Headquarters Positions Director General, Collections and Verification Branch Director, Collections and Verification Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Manager, Revenue Collections Manager, Revenue Collections and Client Services Subsection 70(5) May take collection action on the basis of a judgment rendered by the courts in a similar action, after notifying the person, in writing, that the judgment has been given in the other action Headquarters Positions Director General, Collections and Verification Branch Director, Collections and Verification Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Manager, Revenue Collections Manager, Revenue Collections and Client Services Team Leader, Revenue Collections Team Leader, Revenue Collections and Client Services Subsection 70(6) May collect up to 50% of the total amount assessed and unpaid when the total exceeds $1,000,000 Headquarters Positions Director General, Collections and Verification Branch Director, Collections and Verification Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Manager, Revenue Collections Manager, Revenue Collections and Client Services Team Leader, Revenue Collections Team Leader, Revenue Collections and Client Services Resource Officer/Complex Case Officer Collections Officer Collections Contact Officer Subsection 71(1) May require security in a form that is satisfactory Headquarters Positions Director General, Collections and Verification Branch Director, Collections and Verification Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Manager, Revenue Collections Manager, Revenue Collections and Client Services Subsection 71(3) May collect an amount equivalent to the amount of security required under subsection 71(1) Headquarters Positions Director General, Collections and Verification Branch Director, Collections and Verification Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Manager, Revenue Collections Manager, Revenue Collections and Client Services Team Leader, Revenue Collections Team Leader, Revenue Collections and Client Services Subsection 72(1) May certify an amount payable by a debtor Headquarters Positions Director General, Collections and Verification Branch Director, Collections and Verification Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Manager, Revenue Collections Manager, Revenue Collections and Client Services Subsection 72(8) May give written consent for the sale or other disposition of any property, or to the publication of a notice or other advertisement in respect of the sale or other disposition Headquarters Positions Director General, Collections and Verification Branch Director, Collections and Verification Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Manager, Revenue Collections Manager, Revenue Collections and Client Services Subsection 72(10) May make an ex parte application for an order for the purposes of giving effect to the proceeding, charge, lien, priority or binding interest Headquarters Positions Director General, Collections and Verification Branch Director, Collections and Verification Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Subsection 73(1) May, by notice in writing, require a person to pay without delay, or pay as and when the money is payable, the moneys otherwise payable to the debtor to the Receiver General Headquarters Positions Director General, Collections and Verification Branch Director, Collections and Verification Branch Manager, Collections and Verification Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Manager, Business Returns Manager, Business Returns and Specialty Services Manager, Revenue Collections Manager, Revenue Collections and Client Services Team Leader, Business Returns Team Leader, Business Returns and Specialty Services Team Leader, Revenue Collections Team Leader, Revenue Collections and Client Services Coordinator, Employer Accounts Technical Advisor, Revenue Collections Resource Officer/ Complex Case Officer Collections Contact Officer Collections Officer Collections Officer, Trust Accounts Examination/Collections Trust Accounts Compliance/ Collections Contact Officer Trust Accounts Examination/ Collection Officer Subsection 73(2) May, by notice in writing, require an institution or a person to pay in whole or in part to the Receiver General on account of the debtor’s liability the money that would otherwise be so loaned, advanced or paid Headquarters Positions Director General, Collections and Verification Branch Director, Collections and Verification Branch Manager, Collections and Verification Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Manager, Revenue Collections Manager, Revenue Collections and Client Services Team Leader, Revenue Collections Team Leader, Revenue Collections and Client Services Technical Advisor, Revenue Collections Resource Officer/ Complex Case Officer Collections Contact Officer Collections Officer Subsection 73(4) May, by notice in writing, stipulate the amount out of each periodic payment that is to be paid to the Receiver General instead of to a debtor Headquarters Positions Director General, Collections and Verification Branch Director, Collections and Verification Branch Manager, Collections and Verification Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Manager, Revenue Collections Manager, Revenue Collections and Client Services Team Leader, Revenue Collections Team Leader, Revenue Collections and Client Services Team Leader, Trust Compliance Technical Advisor, Revenue Collections Resource Officer/Complex Case Officer Collections Contact Officer Collections Officer Trust Accounts Compliance/ Collections Contact Officer Trust Accounts Examination/Collection Officer Section 74 May require the retention by way of deduction or set off of an amount and may specify out any amount that may be or become payable to His Majesty in right of Canada Headquarters Positions Director General, Assessment, Benefit, and Service Branch Director General, Collections and Verification Branch Director, Assessment, Benefit, and Service Branch Director, Collections and Verification Branch Manager, Assessment, Benefit, and Service Branch Manager, Collections and Verification Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Manager, Business Returns Manager, Business Returns and Specialty Services Manager, Employer Services Manager, Compliance Manager, Revenue Collections Manager, Revenue Collections and Client Services Manager, T2 Returns Team Leader, Business Returns Team Leader, Business Returns and Specialty Services Team Leader, Revenue Collections Team Leader, Revenue Collections and Client Services Team Leader, T2 Returns Team Leader, Trust Compliance Coordinator, Business Returns Coordinator, Business Returns and Specialty Services Senior Business Validation Officer Senior Trust Accounts Examination Officer Senior Trust Accounts and Resource Officer Technical Advisor, Revenue Collections Technical Advisor, Trust Accounts Examination/ Trust Accounts Compliance Officer Technical Advisor, Trust Account Compliance Resource Officer/ Complex Case Officer Business Validation Resource Officer Business Validation Officer Collections Contact Officer Collections Officer Collections Officer, Trust Accounts Examination/ Collections Trust Accounts Compliance/ Collections Contact Officer Trust Accounts Compliance Officer Trust Accounts Examination Officer Trust Accounts Examination/ Collections Officer Section 75 May purchase or otherwise acquire any interest in, or right in, a person’s property and may, if considered reasonable, dispose of any interest or right so acquired Headquarters Positions Director General, Collections and Verification Branch Director, Collections and Verification Branch Subsection 76(1) May, in writing, require money seized from a debtor by a police officer to be turned over to the Receiver General instead of restoring it to the debtor Headquarters Positions Director General, Collections and Verification Branch Director, Collections and Verification Branch Manager, Collections and Verification Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Manager, Employer Services Manager, Revenue Collections Manager, Revenue Collections and Client Services Team Leader, Revenue Collections Team Leader, Revenue Collections and Client Services Subsection 77(1) May, in writing, give 30 days notice of the intention to seize and dispose of a person’s things and issue a certificate to direct that those things be seized Headquarters Positions Director General, Collections and Verification Branch Director, Collections and Verification Branch Manager, Collections and Verification Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Subsection 77(2) May dispose of the things seized under subsection 77(1) and so dispose of the things in the manner considered appropriate Headquarters Positions Director General, Collections and Verification Branch Director, Collections and Verification Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Subsection 78(1) May, if suspects a person has left or is about to leave Canada, demand payment of any amount liable or would be so liable under the Act, by notice served personally or sent by registered mail Headquarters Positions Director General, Collections and Verification Branch Director, Collections and Verification Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Subsection 78(2) May direct seizure of things of a person that fails to pay an amount as required Headquarters Positions Director General, Collections and Verification Branch Director, Collections and Verification Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Subsection 79(1) May, when the amount to be collected is in jeopardy, apply to a judge for authorization to, without delay, assess the tax for the calendar year and take action to collect the amount Headquarters Positions Director General, Collections and Verification Branch Director, Collections and Verification Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Manager, Revenue Collections Manager, Revenue Collections and Client Services Team Leader, Revenue Collections Team Leader, Revenue Collections and Client Services Resource Officer/ Complex Case Officer Subsection 79(4) Serve an authorization granted under this section (jeopardy assessment and collection) and a notice of assessment within 72 hours Headquarters Positions Director General, Collections and Verification Branch Director, Collections and Verification Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Manager, Revenue Collections Manager, Revenue Collections and Client Services Team Leader, Revenue Collections Team Leader, Revenue Collections and Client Services Resource Officer/ Complex Case Officer Subsection 79(6) May apply to a judge for further direction when service may not be reasonably effected Headquarters Positions Director General, Collections and Verification Branch Director, Collections and Verification Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Subsection 83(14) May present a document purporting to be a printout of information received as evidence that the person filed the return Headquarters Positions Director General, Assessment, Benefit, and Service Branch Director General, Collections and Verification Branch Director, Assessment, Benefit and Service Branch Director, Collections and Verification Branch Manager, Assessment, Benefit and Service Branch Manager, Collections and Verification Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Manager, Audit Manager, Illicit Income Audit Manager, Business Returns Manager, Business Returns and Specialty Services Manager, Compliance Manager, Criminal Investigations Manager, Employer Services Manager, Revenue Collections Manager, Revenue Collections and Client Services Manager, T2 Returns Team Leader, Audit Team Leader, Illicit Income Audit Team Leader, Business Returns Team Leader, Business Returns and Specialty Services Team Leader, Criminal Investigations Team Leader, Non-Filer Team Leader, Processing/Services Team Leader, T1 Processing Team Leader, T2 Returns Team Leader, Revenue Collections Team Leader, Revenue Collections and Client Services Team Leader, Trust Compliance Team Leader, Verification Senior Investigator, Criminal Investigations Technical Advisor, Non-Filer EFile Officer Investigator, Criminal Investigations Non-Filer Resource Officer/ Complex Case Officer Non-Filer Field Officer Non-Filer Officer UHT Electronic Processing Officer UHT Electronic Liaison and Resource Officer Underused Housing Tax Regulation Section 3 May require an individual to provide their Social Insurance Number in a return filed under the Act Headquarters Positions Director General, Assessment, Benefit, and Service Branch Director General, Collections and Verification Branch Director General, Compliance Programs Branch Director, Assessment, Benefit, and Service Branch Director, Collections and Verification Branch Director, Compliance Programs Branch Manager, Compliance Programs Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Manager, Audit Manager, compliance Manager, Illicit Income Audit Manager, T2 Returns Manager, Employer Services Manager, Revenue Collections Team Leader, Illicit Income Audit Team Leader, Audit Team Leader, Trust Compliance Team Leader, T2 Returns Team Leader, Revenue Collections Technical Advisor, Trust Accounts Examination/Trust Accounts Compliance Officer Senior Trust Accounts Examination Officer Senior Business Validation Officer Trust Accounts Examination Officer Trust Accounts Compliance Officer Business Validation Resource Officer Business Validation Officer Page details Date modified: 2023-02-27 ...

Do not include costs and fees paid that you claimed for a scholarship exemption in a previous year. $ Blank space for dollar value Line 2 Enter the amount from line 1 or line 2, whichever is less. $ Blank space for dollar value Line 3 Line 1 minus line 2 (if negative, enter "0"). $ Blank space for dollar value Line 4 Basic scholarship exemption. $500.00 Line 5 Enter the amount from line 4 or line 5, whichever is less. $ Blank space for dollar value Line 6 Add lines 3 and 6. This is your total scholarship exemption. $ Blank space for dollar value Line 7 Calculation of amounts to be included in income for the tax year: Total of all scholarships, fellowships, and bursaries received by you in the tax year in connection with your part-time enrolment in an educational program from line 1 above. $ Blank space for dollar value Line 8 Enter your scholarship exemption for the tax year from line 7 above. $ Blank space for dollar value Line 9 Line 8 minus line 9. This is the amount of scholarship, fellowship, and bursary income that you must include on line 13010 of your return (if negative, enter "0"). $ Blank space for dollar value Line 10 Report a problem or mistake on this page Thank you for your help! ...