Competent Authority - Authorization to exercise powers or perform duties of the Minister of National Revenue

The delegations listed below were approved on May 22, 2020

The following officers have been authorized to act as Canada’s Competent Authority under the Canada Revenue Agency Act

1. The Commissioner of Revenue, the Deputy Commissioner, Assistant Commissioners, and Deputy Assistant Commissioners of the Canada Revenue Agency, or a person authorized to perform the duties of those positions, may act as Canada’s Competent Authority for the purposes of any written arrangement that Canada has entered into that has effect in respect of another country or jurisdiction and that has been implemented into Canadian law by statute; and


2. The persons occupying, or authorized to perform the duties of, any of the positions in the Canada Revenue Agency listed below, may act as Canada’s Competent Authority for the purposes of any written arrangement that Canada has entered into that has effect in respect of another country or jurisdiction and that has been implemented into Canadian law by statute:

Director General, Criminal Investigations Directorate, Compliance Programs Branch;
Director General, International and Large Business Directorate, Compliance Programs Branch;
Director General, High Net Worth Compliance Directorate, Compliance Programs Branch;
Director General, Legislative Policy Directorate, Legislative Policy and Regulatory Affairs Branch;
Director, Criminal Investigations Division, Compliance Programs Branch;
Director, Competent Authority Services Division, Compliance Programs Branch;
Director, Specialized Audit Support Division, Compliance Programs Branch;
Director, International Relations and Treaties Office, Legislative Policy and Regulatory Affairs Branch;
Manager, Criminal Investigations Division, Compliance Programs Branch;
Senior Technical Advisor, Competent Authority Services Division, Compliance Programs Branch;
Manager, Compliance Liaison Office, Compliance Programs Branch; and
Senior Tax Treaty Negotiator, International Relations and Treaties Office, Legislative Policy and Regulatory Affairs Branch.

The following officers have been authorized to act as Canada’s Competent Authority in a listed international agreement

1. the Commissioner of Revenue, the Deputy Commissioner, Assistant Commissioners, and Deputy Assistant Commissioners of the Canada Revenue Agency, or a person authorized to perform the duties of any of those positions, may act as the Minister’s representative for the purposes of every provision that refers to the phrase “competent authority” in a “listed international agreement” as defined in subsection 248(1) of the Income Tax Act^{Footnote 1} ; and


2. the persons occupying, or authorized to perform the duties of any of the positions in the Canada Revenue Agency listed below, may act as the Minister’s representative for the purposes of every provision that refers to the phrase “competent authority” in a “listed international agreement” as defined in subsection 248(1) of the Income Tax Act:

Director General, Criminal Investigations Directorate, Compliance Programs Branch;
Director General, International and Large Business Directorate, Compliance Programs Branch;
Director General, High Net Worth Compliance Directorate, Compliance Programs Branch
Director General, Legislative Policy Directorate, Legislative Policy and Regulatory Affairs Branch;
Director, Criminal Investigations Division, Compliance Programs Branch;
Director, Competent Authority Services Division, Compliance Programs Branch;
Director, Specialized Audit Support Division, Compliance Programs Branch;
Director, International Relations and Treaties Office, Legislative Policy and Regulatory Affairs Branch;
Manager, Criminal Investigations Division, Compliance Programs Branch;
Senior Technical Advisor, Competent Authority Services Division, Compliance Programs Branch;
Manager, Compliance Liaison Office, Compliance Programs Branch; and
Senior Tax Treaty Negotiator, International Relations and Treaties Office, Legislative Policy and Regulatory Affairs Branch.