Corporations Tax Act (Ontario) – Authorization to exercise powers or perform duties of the Commissioner of Revenue
Pursuant to subsection 98.1(6)Footnote 1 a of the Corporations Tax Act,
- I hereby authorize every person holding the position of Deputy Commissioner or Assistant Commissioner in the Canada Revenue Agency, or a person authorized to perform the duties of one of those positions, to exercise the powers and perform the duties of the Commissioner of Revenue under the Act and its regulations; and
- I hereby authorize every officer holding a position in the Canada Revenue Agency listed in the attached Schedule, or a person authorized to perform the duties of that position, to exercise the powers and perform the duties of the Commissioner of Revenue under those provisions of the Act and its regulations that are set out in that Schedule.
- This authorization is effective on the earlier of April 3, 2008 and the day that the regulation made under the Ontario Corporations Tax Act entitled "Provisions prescribed for the purposes of an agreement under section 98.1 of the Act" is filed.
Original signed by
William V. Baker, Commissioner of Revenue
Date
April 3, 2008
Schedule
Corporations Tax Act (Ontario)
Subsection 11(2) - May form an opinion that the value of inventory has been incorrectly determined by a corporation and may determine the value of that inventory
Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Enforcement
Manager, Audit
Team Leader, Audit
Team Leader, Enforcement
Subsection 13(3) - May form a reasonable belief that a corporation has delayed the acquisition of an asset primarily for the purpose of claiming a deduction under section 13 or claiming a deduction at a higher specified rate and may deem the acquisition of that asset to have occurred on another date
Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Enforcement
Manager, Audit
Team Leader, Audit
Team Leader, Enforcement
Subsection 17(3) - May fix the portions of the allowance for a coal mine to be deducted by a lessor and a lessee if they cannot agree
Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Enforcement
Manager, Audit
Team Leader, Audit
Team Leader, Enforcement
Subsection 35(1) - May direct the maximum amount that may be deducted by a corporation as non-capital loss in certain situations
Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Enforcement
Manager, Audit
Team Leader, Audit
Team Leader, Enforcement
Subsection 43.4(5) - May direct that certifications do not form part of the books and records of account of a corporation
Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Enforcement
Assistant Director, Scientific Research and Experimental Development
Manager, Audit
Manager, Scientific Research and Experimental Development
Team Leader, Audit
Team Leader, Enforcement
Paragraph 43.9(10)(b) - May specify the information and documentation required in the application for an advance contract ruling
Headquarters Positions
Director General, Income Tax Rulings
Director, Income Tax Rulings
Manager, Income Tax Rulings
Paragraph 43.9(10)(c) - May give a ruling with respect to a contract under which an expenditure is made
Headquarters Positions
Director General, Income Tax Rulings
Director, Income Tax Rulings
Manager, Income Tax Rulings
Paragraph 43.9(12)(b) - May be satisfied that a ruling could not be applied for at an earlier time
Headquarters Positions
Director General, Income Tax Rulings
Director, Income Tax Rulings
Manager, Income Tax Rulings
Subsection 43.13(18) - May direct that an apprenticeship contract or training agreement does not form part of books and records
Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Enforcement
Manager, Audit
Team Leader, Audit
Team Leader, Enforcement
Subsection 60.1(1) - May require a corporation to measure taxable paid up capital as of the day immediately before the commencement of a transaction, event or series of events
Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Enforcement
Manager, Audit
Team Leader, Audit
Team Leader, Enforcement
Paragraph 62(1.3)(b) - May form an opinion that of the amount of an investment has not been replaced by new debt or equity or an increase in the related corporation's surplus
Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Enforcement
Manager, Audit
Team Leader, Audit
Team Leader, Enforcement
Subsection 66.1(4.12) - May consider that an individual should have reasonably known that the statements made by the individual were falseField Positions
Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Enforcement
Assistant Director, Scientific Research and Experimental Development
Manager, Audit
Manager, Scientific Research and Experimental Development
Team Leader, Audit
Team Leader, Enforcement
Subsection 66.1(4.13) - May be satisfied by evidence that an individual stating facts believed them to be true
Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Enforcement
Assistant Director, Scientific Research and Experimental Development
Manager, Audit
Manager, Scientific Research and Experimental Development
Team Leader, Audit
Team Leader, Enforcement
Subsection 69(2.7) - May determine the amount of an associated group's net deduction that is reasonable in the circumstances
Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Enforcement
Manager, Audit
Team Leader, Audit
Team Leader, Enforcement
Subsection 71(3) - May determine if the chief source of income of a corporation is neither farming nor a combination of farming and some other source of income
Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Enforcement
Manager, Audit
Team Leader, Audit
Team Leader, Enforcement
Subsection 74.1(11) - May request that an allocation agreement be filed for a related group of life insurance companies and if such an agreement is not filed may determine the appropriate allocation
Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Enforcement
Manager, Audit
Team Leader, Audit
Team Leader, Enforcement
Subsection 84(1.2) - May request a corporation which has filed an objection to provide required information
Headquarters Positions
Director General, Tax and Charities Appeals Directorate
Director, Tax and Charities Appeals Directorate
Manager, Tax and Charities Appeals Directorate
Field Positions
Chief of Appeals
Deputy Chief of Appeals
Appeals Manager
Team Leader, Appeals
Subsection 84(5) - Shall, on receipt of an objection, reconsider the assessment and vacate, confirm or vary the assessment or reassess and notify the corporation
Headquarters Positions
Director General, Tax and Charities Appeals Directorate
Director, Tax and Charities Appeals Directorate
Manager, Tax and Charities Appeals Directorate
Field Positions
Chief of Appeals
Deputy Chief of Appeals
Appeals Manager
Team Leader, Appeals
Subsection 87(5) - May vacate or vary an assessment and assess or reassess to give effect to the terms of a settlement
Headquarters Positions
Director General, Tax and Charities Appeals Directorate
Director, Tax and Charities Appeals Directorate
Manager, Tax and Charities Appeals Directorate
Field Positions
Chief of Appeals
Deputy Chief of Appeals
Appeals Manager
Manager, Litigation
Team Leader, Litigation
Section 91 - On application, may extend the time to serve a notice of objection or to institute an appeal
Headquarters Positions
Director General, Tax and Charities Appeals Directorate
Director, Tax and Charities Appeals Directorate
Manager, Tax and Charities Appeals Directorate
Field Positions
Chief of Appeals
Deputy Chief of Appeals
Appeals Manager
Manager, Litigation
Team Leader, Appeals
Team Leader, Litigation
Subsection 93(1) - May authorize a person for any purpose related to the administration and enforcement of the Act
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Enforcement and Disclosures Directorate
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Enforcement and Disclosures Directorate
Director, International and Large Business Directorate
Director, Small and Medium Enterprises Directorate
Field Positions
Director, Tax Services Office
Subsections 93(2), (3) and (4) - May require a person to produce specified information or documents
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Enforcement and Disclosures Directorate
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Enforcement and Disclosures Directorate
Director, International and Large Business Directorate
Director, Small and Medium Enterprises Directorate
Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Enforcement
Assistant Director, Scientific Research and Experimental Development
Manager, Audit
Manager, Scientific Research and Experimental Development
Subsection 93(6) - May certify a copy of a document
Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Enforcement
Assistant Director, Scientific Research and Experimental Development
Manager, Audit
Manager, Scientific Research and Experimental Development
Team Leader, Audit
Team Leader, Enforcement
Investigator, Enforcement
Auditor, Enforcement
Subsection 94(1) - May designate another place where records and books may be kept
Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Enforcement
Assistant Director, Scientific Research and Experimental Development
Manager, Audit
Manager, Scientific Research and Experimental Development
Team Leader, Audit
Team Leader, Enforcement
Subsection 94(2) - May specify and require the books and records to be kept by a corporation
Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Enforcement
Assistant Director, Scientific Research and Experimental Development
Manager, Audit
Manager, Scientific Research and Experimental Development
Team Leader, Audit
Team Leader, Enforcement
Section 109 - May deem an amount to be proper and accept that amount
Headquarters Positions
Director General, Tax and Charities Appeals Directorate
Director, Tax and Charities Appeals Directorate
Manager, Tax and Charities Appeals Directorate
Field Positions
Chief of Appeals
Deputy Chief of Appeals
Appeals Manager
Manager, Litigation
Team Leader, Appeals
Team Leader, Litigation
Subsection 109.1(1) - May remit all or part of the interest and penalties payable by a corporation and make any assessment or reassessment of interest and penalties payable by the corporation on account of the remission
Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Enforcement and Disclosures Directorate
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Enforcement and Disclosures Directorate
Director, International and Large Business Directorate
Director, Small and Medium Enterprises Directorate
Field Positions
Director, Tax Services Office
Chief of Appeals
Assistant Director, Audit
Assistant Director, Enforcement
Deputy Chief of Appeals
Appeals Manager
Manager, Audit
Manager, Litigation
Team Leader, Appeals
Team Leader, Audit
Team Leader, Enforcement
Corporations Tax Act Regulations
Note:
These Regulations have been made in English only by the province of Ontario.
Paragraph 2 of subsection 203(7) of Regulation 183 - May notify a taxpayer that an agreement must be filed and if it is not filed may allocate an amount to each taxpayer
Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Enforcement
Manager, Audit
Team Leader, Audit
Team Leader, Enforcement
Subsection 204(15) of Regulation 183 - May accept a late election to classify certain qualifying property
Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Enforcement
Manager, Audit
Team Leader, Audit
Team Leader, Enforcement
Paragraph 302.1(3)(b) of Regulation 183 - May form an opinion that an undue reduction in the total amount of tax payable was not a purpose or intended ancillary result of an agreement or an arrangement
Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Enforcement
Manager, Audit
Subsection 302.1(5) of Regulation 183 - On joint request, may determine an amount that is reasonable and permit an employer to deduct that amount and may approve the form of the request
Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Enforcement
Manager, Audit
Paragraph 2 of 302.1(7) of Regulation 183 - May form an opinion that an arrangement or an agreement can reasonably be linked to an agreement or an arrangement described in paragraph 1
Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Enforcement
Manager, Audit
Team Leader, Audit
Team Leader, Enforcement
Section 312 of Regulation 183 - May agree to determine the amount of taxable income in a province
Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Enforcement
Assistant Director, Scientific Research and Experimental Development
Manager, Audit
Manager, Scientific Research and Experimental Development
Team Leader, Audit
Team Leader, Enforcement
Paragraph 2 of subsection 1101(6) of Regulation 183 - May request that an allocation agreement be filed for a related group of corporations or, in the absence of such an agreement, determine the appropriate allocation
Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Enforcement
Assistant Director, Scientific Research and Experimental Development
Manager, Audit
Manager, Scientific Research and Experimental Development
Subsection 1101(15) of Regulation 183 - Shall designate a non-profit organization or hospital research institute as an eligible research institute where specified conditions are met
Headquarters Positions
Director General, Income Tax Rulings
Director, Income Tax Rulings
Manager, Income Tax Rulings
Subsection 1101(16) of Regulation 183 - May authorize an alternate effective date of a designation
Headquarters Positions
Director General, Income Tax Rulings
Director, Income Tax Rulings
Manager, Income Tax Rulings
Subsection 1101(17) of Regulation 183 - May revoke a designation
Headquarters Positions
Director General, Income Tax Rulings
Director, Income Tax Rulings
Manager, Income Tax Rulings
Subsection 1101(19) of Regulation 183 - May authorize an alternate effective date of a revocation
Headquarters Positions
Director General, Income Tax Rulings
Director, Income Tax Rulings
Manager, Income Tax Rulings
Subsection 13(1) of Regulation 318/97 - May direct that a certification does not form part of the records and books of a financial institution
Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Enforcement
Manager, Audit
Team Leader, Audit
Team Leader, Enforcement
Subsection 13(2) of Regulation 318/97 - May direct a fund to cease certifying investments and order all or certain investments to be deemed as not eligible investments
Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Enforcement
Subsection 13(3) of Regulation 318/97 - May be satisfied that a fund will comply with the Minister's directions and may revoke the direction and order given under subsection 13(2) and may approve the extent to which investments may be considered to be eligible investments
Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Enforcement
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