Last updated on April 23, 2024

The delegations listed below were first approved on February 19, 2020 and are effective as of that date, unless otherwise indicated in the history notes.

The following officers have been authorized to exercise the powers and perform the duties of the Minister of National Revenue under the Greenhouse Gas Pollution Pricing Act and its Regulations

1. Persons holding the position of Deputy Commissioner, Assistant Commissioner and Deputy 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 Greenhouse Gas Pollution Pricing Act and its Regulations that are set out in the Schedule.

Note: The Commissioner has the legislative authority to exercise the powers and perform the duties of the Minister under the Greenhouse Gas Pollution Pricing Act and its Regulations.

Schedule

Greenhouse Gas Pollution Pricing Act

Section 3 – Paragraphs (a), (b), and (c) of the definition of "prescribed"
May authorize a form or the manner of filing a form, specify the information to be given on or with a form and the manner of making or filing an election

Headquarters Positions
Director General, Appeals Branch
Director General, Collections and Verification Branch
Director General, Excise and Specialty Tax Directorate
Director, Collections and Verification Branch
Director, Excise and Specialty Tax Directorate
Manager, Excise and Specialty Tax Directorate

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

History: Delegation in respect of section 3, paragraphs (a), (b), and (c) was amended on May 24, 2022.

Section 9
May determine if the manner in which the determination of a quantity of fuel is made is satisfactory

Headquarters Positions
Director General, Excise and Specialty Tax Directorate
Director, Excise and Specialty Tax Directorate
Manager, Excise and Specialty Tax Directorate

Field Positions
Director, Tax Services Office
Assistant Director, Tax Services Office
Manager, Excise Duties and Taxes
Team Leader, Excise Duties and Taxes

History: Delegation in respect of section 9 was amended on May 24, 2022.

Subsection 36(1) - Paragraphs (c) and (d)
May determine if the manner in which the certificate of the delivery to the other person is provided is satisfactory

Headquarters Positions
Director General, Excise and Specialty Tax Directorate
Director, Excise and Specialty Tax Directorate
Manager, Excise and Specialty Tax Directorate

Field Positions
Assistant Director, Tax Services Office
Manager, Excise Duties and Taxes
Team Leader, Excise Duties and Taxes

History: Delegation in respect of subsection 36(1) was amended on May 24, 2022.

Subsection 64(2)
May register a person. Notify the person of the registration number and the effective date of the registration

Headquarters Positions
Director General, Assessment, Benefit, and Services Branch
Director, Assessment, Benefit, and Services Branch
Manager, Assessment, Benefit, and Services Branch

Field Positions
Director, Tax Services Office
Assistant Director, Tax Services Office
Manager, Business Registration

Subsection 65(1)
May cancel a registration after giving reasonable written notice

Headquarters Positions
Director General, Assessment, Benefit, and Services Branch
Director, Assessment, Benefit, and Services Branch
Manager, Assessment, Benefit, and Services Branch

Field Positions
Director, Tax Services office
Assistant Director, Tax Services Office
Manager, Business Registration

Subsection 66(1)
May require a person to give and maintain security for the payment of an amount that is or may become payable, determine the amount of the security and specify the terms and conditions to which the security is subject

Headquarters Positions
Director General, Collections and Verification Branch
Director General, Excise and Specialty Tax Directorate
Director, Collections and Verification Branch
Director, Excise and Specialty Tax Directorate
Manager, Excise and Specialty Tax Directorate

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, Excise Duties and Taxes
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Excise Duties and Taxes

History: Delegation in respect of subsection 66(1) was amended on May 24, 2022.

Subsection 66(2)
May retain as security out of any amount payable to the person, an amount not exceeding the amount determined by the formula specified in subsection 66(2)

Field Positions
Director, Tax Services Office
Assistant Director, Tax Services Office
Manager, Excise Duties and Taxes
Team Leader, Excise Duties and Taxes

Paragraph 74(2)(e)
May waive, in writing, the requirement for the trustee to file the return of a bankrupt person

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 Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Services Office
Manager, Revenue Collections
Team Leader, Revenue Collections

Paragraph 74(3)(e)
May waive, in writing, the requirement for a receiver to file a person’s 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 Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Services Office
Manager, Revenue Collections
Team Leader, Revenue Collections

Subsection 76(4)
May waive, in writing, the requirement for a personal representative to file a return for a deceased individual for a reporting period of the individual ending on or before the day the individual died

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 Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Services Office
Manager, Revenue Collections
Team Leader, Revenue Collections

Subsection 86(1) - Definition of “electronic payment”
May specify any electronic means for payment to the Receiver General

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

History: Delegation in respect of subsection 86(1) was initially approved on April 23, 2024.

Subsection 91(1)
May extend, in writing, the time for filing a return or providing information

Headquarters Positions
Director General, Collections and Verification Branch
Director General, Excise and Specialty Tax Directorate
Director, Collections and Verification Branch
Director, Excise and Specialty Tax Directorate
Manager, Collections and Verification Branch
Manager, Excise and Specialty Tax Directorate

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, Excise Duties and Taxes
Manager, Revenue Collections
Team Leader, Excise Duties and Taxes
Team Leader, Revenue Collections
Team Leader, Trust Compliance

History: Delegation in respect of subsection 91(1) was amended on May 24, 2022.

Section 92
May, on demand, require that a person file a return for any period designated in the demand and stipulate in the demand a reasonable time within which the return be filed

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
Team Leader, Revenue Collections
Team Leader, Trust Compliance
Technical Advisor, Trust Accounts Examination/Compliance
Senior Trust Accounts Examination Officer
Trust Accounts Compliance Officer
Trust Accounts Examination Officer

Section 95
May designate officials to administer oaths and take and receive affidavits, declarations and affirmations

Headquarters Positions
Director General, Appeals Branch
Director General, Collections and Verification Branch
Director General, Excise and Specialty Tax Directorate
Director, Appeals Branch
Director, Collections and Verification Branch
Director, Excise and Specialty Tax Directorate
Manager, Collections and Verification Branch

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Tax Services Office

History: Delegation in respect of section 95 was amended on May 24, 2022.

Subsection 96(1)
May authorize a person to make any inquiry necessary with reference to anything relating to the administration or enforcement of this Part

Headquarters Positions
Director General, Collections and Verification Branch
Director General, Excise and Specialty Tax Directorate
Director, Collections and Verification Branch
Director, Excise and Specialty Tax Directorate
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 Services Office

History: Delegation in respect of subsection 96(1) was amended on May 24, 2022.

Subsection 100(1)
May waive, cancel or reduce interest

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, Compliance Manager, Voluntary Disclosures Program Processing
Team leader, Voluntary Disclosures Program Processing

History: Delegation in respect of subsection 100(1) was amended on April 23, 2024.

Subsection 100(2)
May determine if the manner in which a request to waive, cancel or reduce interest is received is satisfactory

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, Voluntary Disclosures Program Processing
Team leader, Voluntary Disclosures Program Processing

History: Delegation in respect of subsection 100(2) was amended on April 23, 2024.

Section 101
May cancel interest and penalty for a reporting period if the total amount is not more than $25

Headquarters Positions
Director General, Appeals Branch
Director General, Collections and Verification Branch
Director, Appeals Branch
Director, Collections and Verification 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, Business Returns
Manager, Compliance
Manager, Employer Services
Manager, Revenue Collections
Large Objections Case Manager
Coordinator, Large File, Appeals
Team Leader, Appeals
Team Leader New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance

Subsection 104(2)
May specify the form a record is to take and the information it must contain

Headquarters Positions
Director General, Collections and Verification Branch
Director General, Excise and Specialty Tax Directorate
Director, Collections and Verification Branch
Director, Excise and Specialty Tax Directorate
Manager, Collections and Verification Branch
Manager, Excise and Specialty Tax Directorate

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, Excise Duties and Taxes
Manager, Revenue Collections
Team Leader, Excise Duties and Taxes
Team Leader, Revenue Collections
Team Leader, Trust Compliance

History: Delegation in respect of subsection 104(2) was amended on May 24, 2022.

Subsection 104(3)
May authorize that a record may be kept otherwise than in Canada in English or in French

Field Positions
Director, Tax Services Office
Assistant Director, Tax Services Office
Manager, Excise Duties and Taxes
Team Leader, Excise Duties and Taxes

Subsection 104(5)
May exempt a person or class of persons from the requirement in subsection104(4)

Headquarters Positions
Director General, Excise and Specialty Tax Directorate
Director, Excise and Specialty Tax Directorate
Manager, Excise and Specialty Tax Directorate

Field Positions
Director, Tax Services Office
Assistant Director, Tax Services Office
Manager, Excise Duties and Taxes
Team Leader, Excise Duties and Taxes

History: Delegation in respect of subsection 104(5) was amended on May 24, 2022.

Subsection 104(6)
May, in writing, require a person to keep any specified records

Headquarters Positions
Director General, Collections and Verification Branch
Director General, Excise and Specialty Tax Directorate
Director, Collections and Verification Branch
Director, Excise and Specialty Tax Directorate
Manager, Collections and Verification Branch
Manager, Excise and Specialty Tax Directorate

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, Excise Duties and Taxes
Manager, Revenue Collections
Team Leader, Excise Duties and Taxes
Team Leader, Revenue Collections
Team Leader, Trust Compliance
Technical Advisor, Trust Accounts Examination/Compliance
Senior Trust Accounts Examination Officer
Trust Accounts Compliance Officer
Trust Accounts Examination Officer

History: Delegation in respect of subsection 104(6) was amended on May 24, 2022.

Subsection 104(9)
May, by a 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 General, Excise and Specialty Tax Directorate
Director, Collections and Verification Branch
Director, Excise and Specialty Tax Directorate
Manager, Collections and Verification Branch
Manager, Excise and Specialty Tax Directorate

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, Excise Duties and Taxes
Manager, Revenue Collections
Team Leader, Excise Duties and Taxes
Team Leader, Revenue Collections
Team Leader, Trust Compliance

History: Delegation in respect of subsection 104(9) was amended on May 24, 2022.

Subsection 104(10)
May give written permission for earlier disposal of 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 Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Services Office
Manager, Excise Duties and Taxes
Team Leader, Excise Duties and Taxes

Subsection 106(1)
May issue a notice requiring a person to provide any information or record

Headquarters Positions
Director General, Collections and Verification Branch
Director General, Excise and Specialty Tax Directorate
Director, Collections and Verification Branch
Director, Excise and Specialty Tax Directorate
Manager, Collections and Verification Branch
Manager, Excise and Specialty Tax Directorate

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, Excise Duties and Taxes
Manager, Revenue Collections
Team Leader, Excise Duties and Taxes
Team Leader, Revenue Collections
Team Leader, Trust Compliance
Technical Advisor, Trust Accounts Examination/Compliance
Senior Trust Accounts Examination Officer
Trust Accounts Compliance Officer
Trust Accounts Examination Officer

History: Delegation in respect of subsection 106(1) was amended on May 24, 2022.

Subsection 106(3)
May make an application to a judge for an authorization to require a third party to provide information or records relating to an unnamed person or a group

Headquarters Positions
Director General, Appeals
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

Subsection 107(5)
May provide appropriate persons with confidential information that may be regarded as necessary for a purpose relating to the 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, Collections and Verification Branch
Director General, Criminal Investigations Directorate
Director General, Excise and Specialty Tax Directorate
Director General, Legislative Policy and Regulatory Affairs Branch
Director General, Security and Internal Affairs Directorate
Director, Appeals Branch
Director, Collections and Verification Branch
Director, Criminal Investigations Division
Director, Excise and Specialty Tax Directorate
Director, Legislative Policy and Regulatory Affairs Branch
Director, Security and Internal Affairs Directorate
Manager, Collections and Verification Branch
Manager, Legislative Policy and Regulatory Affairs Branch
Manager, Security and Internal Affairs Directorate
Chief, HQ Security, Security and Internal Affairs Directorate
Senior Analyst, Agency Operations Centre
Senior Policy Analyst, Legislative Policy and Affairs Branch
Senior Program Specialist, Legislative Policy Directorate
Senior Technical Publications Analyst, Legislative Policy Directorate
Policy Analyst, Legislative Policy and Regulatory Affairs Branch
Technical Policy Advisor, Legislative Policy Directorate
Senior Project Officer, Legislative Policy Directorate
Analyst, Agency Operations Centre

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Criminal Investigations Division
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, Criminal Investigations Division
Manager, Revenue Collections
Team Leader, Criminal Investigations Division
Team Leader, Revenue Collections
Team Leader, Security

History: Delegation in respect of subsection 107(5) was amended on May 24, 2022 and November 24, 2021.

Subsection 107(8)
May make available to the public the business number and the name of the holder of a business number

Headquarters Positions
Director General, Excise and Specialty Tax Directorate
Director, Excise and Specialty Tax Directorate
Manager, Excise and Specialty Tax Directorate
Officer, Excise and Specialty Tax Directorate

Field Positions
Director, Tax Services Office
Assistant Director, Tax Services Office
Manager, Excise Duties and Taxes
Team Leader, Excise Duties and Taxes
Officer, Excise Duties and Taxes

History: Delegation in respect of subsection 107(8) was amended on May 24, 2022.

Subsection 107(15)
May appeal an order or direction made in the course of or in connection with legal proceedings requiring an official or other representative of a government entity to give or produce evidence relating to any confidential information

Headquarter 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 111(7)
May advance an alternative 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
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

Subsection 113(3)
May, in writing, request a person who has filed a notice of objection to provide the information required under paragraph 113(2)(b) or (c) of the Act

Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals Branch

Field Positions
Chief of Appeals
Manager, Appeals
Team Leader, Appeals

Subsection 113(7)
May accept a notice of objection that was not filed in the 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
Coordinator, Large File, Appeals
Team Leader, Appeals

Subsection 113(8)
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

Field Positions
Chief of Appeals
Manager, Appeals
Large Objections Case Manager
Coordinator, Large File, Appeals
Team Leader, Appeals
Appeals Officer

Subsection 113(9)
May confirm an assessment without reconsideration, if a person that wishes to appeal directly to the Tax Court of Canada requested it

Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals Branch

Field Positions
Chief of Appeals
Manager, Appeals
Large Objections Case Manager
Coordinator, Large File, Appeals
Team Leader, Appeals

Subsection 113(10)
Notify the person objecting to the assessment of the decision in writing

Headquarters Positions
Director General, Appeals
Director, Appeals
Manager, Appeals

Field Positions
Chief of Appeals
Manager, Appeals
Large Objections, Case Manager
Team Leader, Appeals
Appeals Officer

Subsection 114(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
Coordinator, Large File, Appeals
Team Leader, Appeals

Subsection 114(4)
May accept an application to extend the time to file an objection that was not made in accordance with subsection 114(3) of the Act

Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals Branch

Field Positions
Chief of Appeals
Manager, Appeals
Large Objections Case Manager
Coordinator, Large File, Appeals
Team Leader, Appeals

Subsection 114(5)
Consider an application, grant or refuse it, and notify the person of the decision in writing

Headquarters Positions
Director General, Appeals
Director, Appeals
Manager, Appeals

Field Positions
Chief of Appeals
Manager, Appeals
Large Objections Case Manager
Coordinator, Large File, Appeals
Team Leader, Appeals

Subsection 121(1)
May agree, in writing, with a person to refer a question arising under Part 1 to the Tax Court of Canada

Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch

Subsection 122(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, Appeals Branch
Director, Appeals Branch
Manager, Appeals Branch

Field Positions
Chief of Appeals
Manager, Appeals
Manager, Litigation

Subsection 122(6)
May appeal from the Tax Court of Canada’s determination under subsection 122(4)

Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch

Subsection 125(1)
May waive or cancel all or a portion of any penalty under Part 1

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, Compliance Manager, Voluntary Disclosures Program Processing
Team leader, Voluntary Disclosures Program Processing

History: Delegation in respect of subsection 125(1) was amended on April 23, 2024 and May 24, 2022.

Subsection 125(2)
May determine if the manner in which a request to waive or cancel penalties is received is satisfactory

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, Voluntary Disclosures Program Processing
Team leader, Voluntary Disclosures Program Processing

History: Delegation in respect of subsection 125(2) was amended on April 23, 2024.

Subsection 133(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 141(4)
May make an ex parte application to enter a dwelling-house

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

Subsection 142(1)
May apply to a judge for an order requiring a person to provide any access, assistance, information or record sought under section 106 or 141 of the Act

Headquarters Positions
Director General, Appeals Branch
Director General, Collections and Verification Branch
Director General, Excise and Specialty Tax Directorate
Director, Collections and Verification Branch
Director, Excise and Specialty Tax Directorate

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

History: Delegation in respect of subsection 142(1) was amended on May 24, 2022.

Subsection 143(1)
May make an ex parte application to a judge for a warrant authorizing any person named in the warrant to enter and search any building, receptacle or place for a record or thing and to seize the record or thing

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

Subsection 143(8)
May impose conditions to inspect a record or thing seized and to obtain a copy of the record

Headquarters Positions
Director General, Collections and Verification Branch
Director General, Excise and Specialty Tax Directorate
Director, Collections and Verification Branch
Director, Excise and Specialty Tax Directorate
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
Team Leader, Revenue Collections
Team Leader, Trust Compliance
Senior Trust Accounts Examination Officer
Technical Advisor, Trust Accounts Examination/Compliance
Trust Accounts Compliance Officer
Trust Accounts Examination Officer

History: Delegation in respect of subsection 143(8) was amended on May 24, 2022.

Subsection 144(2)
May, by notice, require a person resident in Canada or a non-resident person that carries on business in Canada to provide any foreign-based information or record

Headquarters Positions
Director General, Appeals Branch
Director General, Collections and Verification Branch
Director General, Excise and Specialty Tax Directorate
Director, Appeals Branch
Director, Collections and Verification Branch
Director, Excise and Specialty Tax Directorate
Manager, Appeals Branch
Manager, Collections and Verification Branch
Manager, Excise and Specialty Tax Directorate

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, Employer Services
Manager, Excise Duties and Taxes
Manager, Revenue Collections
Team Leader, Excise Duties and Taxes

History: Delegation in respect of subsection 144(2) was amended on May 24, 2022.

Subsection 144(8)
May make a motion to prohibit the introduction of foreign-based information or record 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, Appeals Branch
Director, Collections and Verification 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
Manager, Employer Services
Manager, Excise Duties and Taxes
Manager, Revenue Collections
Manager, Revenue Collections and Client Services

History: Delegation in respect of subsection 144(8) was initially approved on September 28, 2021.

Section 145
May certify as true, copies of records seized, inspected, audited, examined or provided

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, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Senior Collection Enforcement Officer
Resource Officer/Complex Case Officer
Collections Contact Officer
Collections Officer

Subsection 148(12)
May postpone collection action against a person in respect of all or any part of any amount assessed that is the subject of a dispute and may stipulate terms and conditions for the postponement

Headquarters Positions
Director General, Collections and Verification Branch
Director General, Excise and Specialty Tax Directorate
Director, Collections and Verification Branch
Director, Excise and Specialty Tax Directorate

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

History: Delegation in respect of subsection 148(12) was amended on May 24, 2022.

Subsection 149(1)
May if considers it advisable to do so accept security in an amount and a form satisfactory

Headquarters Positions
Director General, Collections and Verification Branch
Director General, Excise and Specialty Tax Directorate
Director, Collections and Verification Branch
Director, Excise and Specialty Tax Directorate

Field Positions
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Excise Duties and Taxes
Manager, Revenue Collections
Manager, Revenue Collections and Client Services

History: Delegation in respect of subsection 149(1) was amended on May 24, 2022.

Subsection 150(5)
May take collection action on the basis of a judgment rendered by the courts in a similar case, after notifying the person that the judgment has been given in the other case

Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch

Field Positions
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 150(6)
May take action to collect up to 50% of the total amounts unpaid by a person when that 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, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer/ Complex Case Officer
Senior Collection Enforcement Officer
Collection Officer
Collection Contact Officer

Subsection 151(1)
May require security in a satisfactory form

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 151(3)
May collect an amount equivalent to the amount of security required under subsection 151(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

Subsection 152(1)
May certify an amount payable

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 152(8)
May give written consent to the sale or other disposition of 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 152(10)
May make an ex parte application for an order for the purpose 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

History: Delegation in respect of subsection 152(10) was initially approved on April 23, 2024.

Subsection 153(1)
May, in writing, require a person who is, or will be within one year, liable to make a payment to a debtor to pay that money to the Receiver General

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, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer/ Complex Case Officer
Senior Collection Enforcement Officer
Collection Officer
Collection Contact Officer

Subsection 153(2)
May, in writing, require an institution or a person other than an institution who will be lending or advancing money to a debtor to pay that money in whole or in part to the Receiver General

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, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer/ Complex Case Officer
Senior Collections Enforcement Officer
Collection Officer
Collection Contact Officer

Section 154
May require the retention by way of deduction or set off of a specified amount that may be or become payable to Her Majesty in right of Canada

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
Team Leader, Trust Compliance
Technical Advisor, GST/HST Non-Registrant Program
Technical Advisor, Trust Account Compliance
Trust Accounts Examination/Collections Officer
Resource Officer/ Complex Case Officer
Senior Collections Enforcement Officer
Collection Officer
Collection Contact Officer

Section 155
May acquire any interest or right in a debtor’s property and dispose of it in any reasonable manner

Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch

Subsection 156(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

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 157(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

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office

Subsection 157(2)
May determine the appropriate manner to dispose of things seized and so dispose of the things

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

Subsection 158(1)
May, if suspects a person has left or is about to leave Canada, by notice served personally or by registered mail, demand payment of any amount owing or to be owed

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, Tax Services Office
Assistant Director, Tax Centre
Assistant Director, National Verification and Collections Centre

Subsection 158(2)
May direct that things of a person who has left or is about to leave Canada be seized

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

History: Delegation in respect of subsection 158(2) was amended on November 24, 2021.

Subsection 159(2)
May, when the amount to be collected is in jeopardy, apply to a judge for authorization to, without delay, assess the net charge for the assessed period 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, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer/ Complex Case Officer
Senior Collections Enforcement Officer

Subsection 159(5)
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, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer/ Complex Case Officer
Senior Collections Enforcement Officer

Subsection 159(7)
May apply to a judge for further direction when service cannot reasonably be 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 Services Office

Subsection 165(4)
May determine the manner in which the amount of any distribution is calculated, consider the appropriate times and manner of payment and pay the distribution out of the Consolidate Revenue Fund at those times and in that manner

Headquarters Positions
Director General, Excise and Specialty Tax Directorate
Director, Excise and Specialty Tax Directorate

History: Delegation in respect of subsection 165(4) was amended on May 24, 2022.

Subsection 165(7)
May determine the manner in which any recovery is calculated

Headquarters Positions
Director General, Excise and Specialty Tax Directorate
Director, Excise and Specialty Tax Directorate

History: Delegation in respect of subsection 165(7) was amended on May 24, 2022.

Fuel Charge Regulations

Paragraph 5(1)(c)
May determine if the evidence of the exportation of the fuel quantity by a non-resident person is satisfactory

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, Excise Duties and Taxes
Team Leader, Excise Duties and Taxes

History: Delegation in respect of paragraph 5(1)(c) was initially approved on September 28, 2021.