Customs Act, Part V.1 – Authorization to exercise powers or perform duties of the Minister of National Revenue

Administrative consolidation

Updated to November 6, 2014

Important note to users:

This consolidation has been prepared for convenience of reference only and has no official sanction.

On February 28, 2012 an authorization was signed by the Minister of National Revenue that replaced a previous version dated July 30, 2007.

The delegations listed below are effective February 28, 2012, unless otherwise indicated.


Officers authorized to exercise the powers and perform the duties of the Minister of National Revenue under Part V.1 of the Customs Act.

  1. Persons holding the position of Deputy Commissioner and Assistant Commissioner in the Canada Revenue Agency, or a person authorized to perform the duties of one of those positions,
  2. Officers holding a position in the Canada Revenue Agency listed in the attached Schedule, or a person authorized to perform the duties of that position, in respect of the provisions of the Act that are set out in that Schedule.

Note: The Commissioner may exercise the powers and perform the duties of the Minister under this Act.

Note regarding amendments to delegations: This consolidation includes all amendments made up to the date specified on the covering page. A history of when these amendments were made is listed under each provision.


Schedule

Customs Act, Part V.1


Subsection 2(1) – Definition of “prescribed”, paragraphs (a) and (b)
May authorize a form or the manner of filing a form for purposes of Part V.1 of the Act, and specify the information to be provided on or with that form

Headquarters Positions
Director General, Collections
Director, Collections

History:  Delegation in respect of subsection 2(1) was amended on November 6, 2014.


Subsections 3.3(1) and (2)
For purposes of the administration and enforcement of Part V.1 of the Act, may waive or cancel all or any portion of any penalty or interest otherwise payable by a person under the Act, and pay interest on the amount of interest or penalty refunded

Headquarters Positions
Director General, Collections
Director, Collections
Manager, Revenue Collections

Field Positions
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, New Intake/Projects

History:  Delegation in respect of subsections 3.3(1) and (2) were amended on November 6, 2014.


Subsection 43(1)
May require any person to provide any record at a specified place and within a reasonable time, for purposes of the administration and enforcement of Part V.1 of the Act

Headquarters Positions
Director General, Collections
Director, Collections
Manager, Revenue Collections

Field Positions
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services

History:  Delegation in respect of subsection 43(1) was amended on November 6, 2014.


Subsection 97.24(1)
May certify an amount payable by a debtor

Headquarters Positions
Director General, Collections
Director, Collections

Field Positions
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services

History:  Delegation in respect of subsection 97.24(1) was amended on November 6, 2014.


Subsection 97.24(11)
May give consent to the sale or disposition of property or to any notice of such sale or disposition

Headquarters Positions
Director General, Collections
Director, Collections

Field Positions
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services

History:  Delegation in respect of subsection 97.24(11) was amended on November 6, 2014.


Subsection 97.24(14)
May make an ex parte application for a court order

Headquarters Positions
Director General, Collections
Director, Collections

Field Positions
Director, Tax Services Office

History:  Delegation in respect of subsection 97.24(14) was amended on November 6, 2014.


Subsection 97.25(3)
May direct that detained goods or conveyances be sold

Headquarters Positions
Director General, Collections
Director, Collections

Field Positions
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services

History:  Delegation in respect of subsection 97.25(3) was amended on November 6, 2014.


Section 97.26
May require the retention of a specified amount by way of deduction or set-off

Headquarters Positions
Director General, Collections
Director, Collections
Manager, Revenue Collections

Field Positions
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Senior Collection Enforcement Officer
Technical Advisor, Revenue Collections
Collections Officer
Collections Contact Officer
Resource Officer/Complex Case Officer
Trust Accounts Examination/Collection Officer
Trust Accounts Compliance/Collection Contact Officer

History:  Delegation in respect of section 97.26 was amended on November 6, 2014.


Subsection 97.28(1)
May require a third party that is, or is within one year to become, liable to make a payment to a debtor to pay those moneys to the Receiver General on account of a debtor’s liability (Garnishment – general)

Headquarters Positions
Director General, Collections
Director, Collections
Manager, Revenue Collections

Field Positions
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Senior Collection Enforcement Officer
Technical Advisor, Revenue Collections
Resource Officer/Complex Case Officer
Collections Officer
Collections Contact Officer
Trust Accounts Examination/Collection Officer
Trust Accounts Compliance/Collection Contact Officer

History:  Delegation in respect of subsection 97.28(1) was amended on November 6, 2014.


Subsection 97.28(2)
May require an institution or a person that will be lending or advancing funds to, or making payments on behalf of, a debtor to pay that money to the Receiver General

Headquarters Positions
Director General, Collections
Director, Collections
Manager, Revenue Collections

Field Positions
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, New Intake/Projects
Resource Officer/Complex Case Officer
Senior Collection Enforcement Officer

History:  Delegation in respect of subsection 97.28(2) was amended on November 6, 2014.


Subsection 97.28(4)
May stipulate the portion of periodic payments that are to be paid to the Receiver General instead of to a debtor

Headquarters Positions
Director General, Collections
Director, Collections
Manager, Revenue Collections

Field Positions
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Senior Collection Enforcement Officer
Technical Advisor, Revenue Collections
Resource Officer/Complex Case Officer
Collections Officer
Collections Contact Officer
Trust Accounts Examination/Collection Officer
Trust Accounts Compliance/Collection Contact Officer

History:  Delegation in respect of subsection 97.28(4) was amended on November 6, 2014.


Section 97.3
May acquire an interest in a debtor’s property and dispose of it in any reasonable manner

Headquarters Positions
Director General, Collections
Director, Collections

History:  Delegation in respect of section 97.3 was amended on November 6, 2014.


Subsection 97.31(1)
May require money seized from a debtor by a police officer to be turned over to the Receiver General

Headquarters Positions
Director General, Collections
Director, Collections

Field Positions
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services

History:  Delegation in respect of subsection 97.31(1) was amended on November 6, 2014.


Subsection 97.32(1)
May give notice of the intention to seize and sell goods and chattels of a person, and if the person fails to make payment within 30 days, may issue a certificate of the failure to pay, and direct that the person's goods and chattels be seized

Headquarters Positions
Director General, Collections
Director, Collections

History:  Delegation in respect of subsection 97.32(1) was amended on November 6, 2014.


Subsection 97.33(1)
May demand payment of an amount owing or to be owed if a person is leaving Canada

Headquarters Positions
Director General, Collections
Director, Collections

Field Positions
Director, Tax Services Office

History:  Delegation in respect of subsection 97.33(1) was amended on November 6, 2014.


Subsection 97.33(2)
May direct the seizure of the goods and chattels of a defaulting person leaving Canada

Headquarters Positions
Director General, Collections
Director, Collections

History:  Delegation in respect of subsection 97.33(2) was amended on November 6, 2014.


Subsection 97.35(1)
May make an ex parte application to a judge for authorization to proceed immediately with collection action when the collection of an amount is in jeopardy

Headquarters Positions
Director General, Collections
Director, Collections

Field Positions
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services

History:  Delegation in respect of subsection 97.35(1) was amended on November 6, 2014.


Subsection 97.35(4)
Shall serve an authorization granted under this section (jeopardy assessment) within 72 hours if it’s being granted

Headquarters Positions
Director General, Collections
Director, Collections

Field Positions
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, New Intake/Projects
Resource Officer/Complex Case Officer
Senior Collection Enforcement Officer

History:  Delegation in respect of subsection 97.35(4) was amended on November 6, 2014.


Subsection 97.35(6)
May apply to a judge for further direction when service may not be reasonably effected

Headquarters Positions
Director General, Collections
Director, Collections

Field Positions
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services

History:  Delegation in respect of subsection 97.35(6) was amended on November 6, 2014.


Paragraph 97.36(1)(g)
May waive the requirement for the trustee to fulfil a bankrupt’s obligations unless a receiver is required to perform those obligations under subsection 97.37

Headquarters Positions
Director General, Collections
Director, Collections

Field Positions
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services

History:  Delegation in respect of paragraph 97.36(1)(g) was amended on November 6, 2014.


Paragraph 97.37(2)(f)
May waive the requirement for the receiver to fulfil a person’s obligations

Headquarters Positions
Director General, Collections
Director, Collections

Field Positions
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, New Intake/Projects

History:  Delegation in respect of paragraph 97.37(2)(f) was amended on November 6, 2014.


Subsection 97.38(4)
May waive the requirement for the personal representative of a deceased individual to fulfil that individual’s obligations

Headquarters Positions
Director General, Collections
Director, Collections
Manager, Revenue Collections

Field Positions
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, New Intake/Projects

History:  Delegation in respect of subsection 97.38(4) was amended on November 6, 2014.


Subsection 97.39(2)
May issue a (clearance) certificate to a receiver or may accept security for the payment of amounts owing

Headquarters Positions
Director General, Collections
Director, Collections

Field Positions
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services

History:  Delegation in respect of subsection 97.39(2) was amended on November 6, 2014.


Subsection 97.39(3)
May issue a (clearance) certificate to a representative or may accept security for the payment of amounts owing

Headquarters Positions
Director General, Collections
Director, Collections

Field Positions
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services

History:  Delegation in respect of subsection 97.39(3) was amended on November 6, 2014.


Subsection 97.47(3)
May determine a satisfactory amount and form of security for the payment of an amount that is in controversy

Headquarters Positions
Director General, Collections
Director, Collections

Field Positions
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services

History:  Delegation in respect of subsection 97.47(3) was amended on November 6, 2014.


Subsection 107(12)
For purposes of the administration and enforcement of Part V.1 of the Act, may appeal, by notice served on all interested parties, an order or direction made in the course of or in connection with any legal proceeding that requires an official to give or produce evidence relating to customs information

Headquarters Positions
Director General, Collections
Director General, Debt Management Compliance
Director, Collections
Director, Trust Accounts

History:  Delegation in respect of subsection 107(12) was amended on November 6, 2014.


Subsection 115(1)
May make or cause to be made, and certify as true, copies of records examined or seized under Part V.1 of the Act

Headquarters Positions
Director General, Collections
Director General, Debt Management Compliance
Director, Collections
Director, Trust Accounts

Field Positions
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
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
Technical Advisor, Revenue Collections
Collections Officer
Trust Accounts Examination/Collection Officer
Trust Accounts Compliance/Collection Contact Officer
Collections Contact Officer

History:  Delegation in respect of subsection 115(1) was amended on November 6, 2014.


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