Canada Pension Plan – Authorization to exercise powers or perform duties of the Minister of National Revenue

Last updated on November 10, 2020

The delegations listed below were first approved on September 27, 1999 and on August 9, 2005. They were subsequently replaced on April 29, 2010 and on April 14, 2009 and are effective as of those dates, 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 Canada Pension Plan

1. Persons holding the position of Commissioner, 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 following Schedule, or a person authorized to perform the duties of that position, in respect of the provisions of the Canada Pension Plan that are set out in the Schedule.

Canada Pension Plan

Subsection 11(3)
May approve an election not to contribute in respect of self-employed earnings of a member of a religious sect

Headquarters Positions
Director General, Legislative Policy Directorate
Director, CPP/EI Rulings Division
Manager, CPP/EI Rulings Division

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, CPP/EI Rulings Program
Team Leader, CPP/EI Rulings Program
Complex Case/Technical Review Officer
CPP/EI Rulings Officer

Subsection 11(6)
May certify a religious sect or division of a religious sect for purposes of section 11

Headquarters Positions
Director General, Legislative Policy Directorate
Director, CPP/EI Rulings Division
Manager, CPP/EI Rulings Division

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs

Subsection 23(5)
May issue a clearance certificate

Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit

History: Delegation in respect of subsection 23(5) was amended on November 6, 2014.

Subsection 24(1)
May specify what books and records are to be kept and approve an alternative place where they are to be kept

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, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Returns
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Assistant Director, Tax Services Office
Manager, Audit
Manager, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Senior Trust Accounts Examination Officer
Coordinator, Employer Accounts
Trust Accounts Examination Officer

History: Delegation in respect of subsection 24(1) was amended on November 10, 2020 and on November 6, 2014.

Subsection 24(2)
May give written permission for early disposal of books and records

Headquarters Positions
Director General, Collections and Verification Branch
Director, 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

History: Delegation in respect of subsection 24(2) was amended on November 10, 2020.

Section 25 - Definitions - Authorized Persons
May authorize a person for purposes of section 25

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Collections and Verification Branch
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Collections and Verification Branch
Director, Large Business and Program Integration Division
Director, Policy, Planning and Disclosures Division
Manager, Collections and Verification Branch

Field Positions
Director, International Tax Services Office
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Services Office
Manager, CPP/EI Rulings Program

History: Delegation in respect of section 25 was amended on November 10, 2020 and on November 6, 2014.

Subsection 25(4)
May make an ex parte application for an order to enter a dwelling

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Collections and Verification Branch
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Collections and Verification Branch
Director, Large Business and Program Integration Division
Director, Policy, Planning and Disclosures Division

Field Positions
Director, International Tax Services Office
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 25(4) was amended on November 10, 2020 and on November 6, 2014.

Subsection 25(5)
May require a person to provide documents or information

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Collections and Verification Branch
Director General, Audit Professional Services Directorate
Director General, Benefit Programs Directorate
Director General, Business Returns Directorate
Director General, Individual Returns Directorate
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director General, Taxpayer Services Directorate
Director, Collections and Verification Branch
Director, Aggressive Tax Planning Division
Director, Benefit Programs Directorate
Director, International Tax Division
Director, Large Business and Program Integration Division
Director, Medium Business Audit Division
Director, Policy, Planning and Disclosures Division
Director, Small Business Audit Division
Director, Telephone Programs Division
Director, Technical Applications and Valuation Division
Manager, Benefit Programs Directorate
Manager, Collections and Verification Branch

Field Positions
Director, International Tax Services Office
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Returns
Assistant Director, Corporation Services Division
Assistant Director, Enquiries and Adjustments Division
Assistant Director, Individuals and Estate Returns Division
Assistant Director, International Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, Employer Services
Manager, Enquiries and Adjustments Division
Manager, Individuals and Estate Returns Division
Manager, Revenue Collections
Manager, Revenue Collections and Client Services

History: Delegation in respect of subsection 25(5) was amended on November 10, 2020 and on November 6, 2014.

Subsection 25(7)
May make an ex parte application for authorization to require a third party to provide documents and information concerning an unnamed person

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Collections and Verification Branch
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Collections and Verification Branch
Director, Large Business and Program Integration Division
Director, Policy, Planning and Disclosures Division

Field Positions
Director, International Tax Services Office
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 25(7) was amended on November 10, 2020 and on November 6, 2014.

Subsection 25(12)
May certify as true, copies of documents inspected, audited, examined or provided under section 25

Headquarters Positions
Director General, Collections and Verification Branch
Director General, Legislative Policy Directorate
Director, Collections and Verification Branch
Director, CPP/EI Rulings Division
Director, Non-Filer/Non-Registrant
Manager, Collections and Verification Branch

Field Positions
Director, International Tax Services Office
Director, National Verification Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Returns
Assistant Director, Criminal Investigations
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, CPP/EI Rulings Program
Manager, Criminal Investigations
Manager, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Case Manager, Criminal Investigations
Team Leader, Audit
Team Leader, CPP/EI Rulings Program
Team Leader, Criminal Investigations
Team Leader, New Intake/Projects
Team Leader, Non-Filer/Non-Registrant
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Senior Investigator, Criminal Investigations
Investigator, Criminal Investigations
Coordinator, Employer Accounts
Senior Collection Enforcement Officer
Collections Contact Officer
Collections Officer
Complex Case/Technical Review Officer
CPP/EI Rulings Officer
Employer Compliance Auditor
Non-Filer/Non-Registrant Field Officer
Non-Filer/Non-Registrant Officer
Non-Filer/Non-Registrant Resource Officer/Complex Case Officer
Resource Officer/Complex Case Officer
Technical Advisor, Revenue Collections
Technical Advisor, Trust Accounts Examination/Trust Accounts Compliance
Senior Trust Accounts Examination Officer
Trust Account Compliance/Collections Contact Officer
Trust Accounts Compliance Officer
Trust Accounts Examination Officer
Trust Accounts Examination/Collection Officer

History: Delegation in respect of subsection 25(12) was amended on November 10, 2020 and on November 6, 2014.

Section 26.1
May authorize an officer to make a CPP ruling

Headquarters Positions
Director General, Legislative Policy Directorate
Director, CPP/EI Rulings Division
Manager, CPP/EI Rulings Division

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, CPP/EI Rulings Program

Subsection 27.2(1)
Notify affected persons of intention to decide the appeal, and give them an opportunity to provide information and to make representations

Field Positions
Chief of Appeals
Manager, CPP/EI Appeals Program
Team Leader, CPP/EI Appeals Program
CPP/EI Appeals Complex Cases Officer and Technical Advisor
CPP/EI Appeals Officer

Subsection 27.2(3)
Shall decide an appeal and notify affected persons

Headquarters Positions
Director, CPP/EI Appeals Division
Manager, Operational Support for Appeals to the Minister

Field Positions
Chief of Appeals
Manager, CPP/EI Appeals Program
Team Leader, CPP/EI Appeals Program

Section 27.3
May take the initiative to make a decision or to make an assessment after the time limit

Headquarters Positions
Director General, Legislative Policy Directorate
Director, CPP/EI Appeals Division
Director, CPP/EI Rulings Division
Manager, CPP/EI Rulings Division
Manager, Operational Support for Appeals to the Minister

Field Positions
Director, Tax Centre
Director, Tax Services Office
Chief of Appeals
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, CPP/EI Appeals Program
Manager, CPP/EI Rulings Program
Team Leader, CPP/EI Appeals Program
Team Leader, CPP/EI Rulings Program
Complex Case/Technical Review Officer
CPP/EI Rulings Officer

Subsection 30(2)
May demand the filing of a return of self-employed earnings

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director general, Collections and Verification Branch
Director General, Small and Medium Enterprises Directorate
Director, Collections and Verification Branch
Manager, Collections and Verification Branch

Field Positions
Director, National Verification Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification Collections Centre
Assistant Director, Tax Services Office
Manager, Revenue Collections
Team Leader, Revenue Collections
Senior Trust Accounts Examination Officer
Senior T1 Client Services Officer
Trust Accounts Compliance Officer
Trust Accounts Examination Officer
T1 Client Services Officer
T1 Client Services Accounts Officer
T1 Client Services Reassessments Officer
T1 Electronic Processing, Liaison and Resource Officer
T1 Processing and Resource Officer
T1/T3 Processing and Resource Officer

History: Delegation in respect of subsection 30(2) was amended on November 10, 2020.

Subsection 35(1)
May reduce or remit the penalty under this section if the person is liable to a penalty under subsection 162(1) or (2) of the Income Tax Act

Headquarters Positions
Director General, Collections and Verification Branch
Director General, Individual Returns Directorate
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 Services Office
Manager, Revenue Collections
Assistant Manager, T1 Electronic Processing
Assistant Manager, T1 Initial Verification
Team Leader, Revenue Collections
Co-ordinator, Notice Production
Co-ordinator, Notice Production and Specialty Services
Co-ordinator, Specialty Services
Co-ordinator, T1 Client Services
Co-ordinator, T1 Electronic Processing
Co-ordinator, T1 Processing
Co-ordinator, T1/T3 Processing

History: Delegation in respect of subsection 35(1) was amended on November 10, 2020.

Subsection 38(3.1)
May refund the excess amount if satisfied that an amount remitted by an employer’s as employer’s contributions with respect to an employee exceeds the contribution required for the year with respect to that employee

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, Business Returns
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Senior Trust Accounts Examination Officer
Coordinator, Employer Accounts
Technical Advisor, Trust Accounts Examination/Trust Accounts Compliance
Trust Account Compliance/Collections Contact Officer
Trust Accounts Compliance Officer
Trust Accounts Examination Officer

History: Delegation in respect of subsection 38(3.1) was amended on November 10, 2020.

Subsection 38(6)
May apply a refund against another liability and notify the taxpayer

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, Business Returns
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Employer 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
Team Leader, Trust Compliance
Coordinator, Employer Accounts
Senior Collection Enforcement Officer
Senior Trust Accounts Examination Officer
Technical Advisor, Revenue Collections
Technical Advisor, Trust Accounts Examination/Trust Accounts Compliance
Resource Officer/Complex Case Officer
Trust Account Compliance/Collections Contact Officer
Trust Accounts Compliance Officer
Trust Accounts Examination Officer
Trust Accounts Examination/Collection Officer
Collections Contact Officer
Collections Officer

History: Delegation in respect of subsection 38(6) was amended on November 10, 2020, November 6, 2014 and February 28, 2012.

Subsection 66(2.2)
May certify all or part of an amount of indebtedness that has not been recovered

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

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
Senior Collection Enforcement Officer
Resource Officer/Complex Case Officer
Technical Advisor, Revenue Collections
Complex Recovery Officer
Collections Contact Officer
Collections Officer

History: Delegation in respect of subsection 66(2.2) was approved on April 14, 2009 and amended on October 19, 2020, November 6, 2014 and February 28, 2012.

Subsection 66(2.7)
May require a person who is or is about to become indebted or liable to make a payment to a person liable to make a payment under subsection 66(1) or section 90.1 to pay the money otherwise payable to the second person in whole or in part to the Receiver General on account of the second person’s liability

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

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
Senior Collection Enforcement Officer
Resource Officer/Complex Case Officer
Technical Advisor, Revenue Collections
Complex Recovery Officer
Collections Contact Officer
Collections Officer

History: Delegation in respect of subsection 66(2.7) was approved on April 14, 2009 and amended on October 19, 2020, November 6, 2014 and February 28, 2012.

Subsection 90.2(6)
May require a person to provide documents or information (for any purpose relating to the collection of debts due 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 Services Office
Assistant Director, National Verification and Collections Centre
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
Senior Collection Enforcement Officer
Resource Officer/Complex Case Officer
Technical Advisor, Revenue Collections
Complex Recovery Officer
Collections Contact Officer
Collections Officer

History: Delegation in respect of subsection 90.2(6) was approved on April 14, 2009 and amended on October 19, 2020, November 6, 2014 and February 28, 2012.

Subsection 90.2(8)
May make an ex parte application to a judge for an authorization to require a third party to provide information or documentation relating to unnamed persons (for any purpose relating to the collection of debts due to Her Majesty in right of Canada)

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

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 90.2(8) was approved on April 14, 2009 and amended on October 19, 2020 and on November 6, 2014.

Subsection 106(1)
May designate who may administer oaths and receive affidavits

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Collections and Verification Branch
Director General, Small and Medium Enterprises Directorate
Director General, Tax and Charities Appeals Directorate
Director, Collections and Verification Branch
Director, CPP/EI Appeals Division
Manager, Collections and Verification Branch

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

History: Delegation in respect of subsection 106(1) was amended on November 10, 2020 and on November 6, 2014.