Employment Insurance Act – Authorization to exercise powers or perform duties of the Minister of National Revenue

Administrative consolidation

Updated to February 28, 2012

Important note to users:

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

Note: Delegations in respect of Part IV of the Employment Insurance Act were originally approved on September 27 and October 28, 1999. On April 29, 2010 a new instrument was approved to replace all previous versions and amendments.

The delegations listed below are effective April 29, 2010, unless otherwise indicated.


Officers authorized to exercise the powers and perform the duties of the Minister of National Revenue under the Employment Insurance Act.

  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 Act that are set out in the Schedule.

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

Employment Insurance Act


Paragraph 5(3)(b)
May make a determination that an employer and a related employee would have entered into a substantially similar contract of employment if they had been dealing with each other at arm’s length

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 Appeals Complex Cases Officer and Technical Advisor
CPP/EI Appeals Officer
CPP/EI Rulings Officer


Section 81 - Authorized Persons
May authorize a person for purposes of Part IV

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Accounts Receivable
Director General, Debt Management Compliance
Director General, Enforcement and Disclosures Directorate
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Accounts Receivable
Director, Criminal Investigations Division
Director, Large Business and Program Integration Division
Director, Policy, Planning and Disclosures Division
Director, Special Enforcement and Intelligence Division
Director, Trust Accounts

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


Subsection 86(3)
May issue a clearance certificate

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


Subsection 86(5)
May accept security for payment of an amount

Headquarters Positions
Director General, Accounts Receivable
Director, Accounts Receivable

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


Subsection 87(1)
May designate an alternate location for keeping books and records

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

Field Positions
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
Coordinator, Employer Accounts


Subsection 87(2)
May require an employer to keep specified books and records

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

Field Positions
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
Coordinator, Employer Accounts


Subsection 87(3)
May give written permission for early disposal of books and records

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

Field Positions
Director, Tax Services Office


Subsection 88(3)
May make an ex parte application to a judge for a search warrant to enter a dwelling house

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Accounts Receivable
Director General, Debt Management Compliance
Director General, Enforcement and Disclosures Directorate
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Accounts Receivable
Director, Criminal Investigations Division
Director, Large Business and Program Integration Division
Director, Policy, Planning and Disclosures Division
Director, Special Enforcement and Intelligence Division
Director, Trust Accounts

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


Subsection 88(5)
May issue a requirement notice for information or documents

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Accounts Receivable
Director General, Audit Professional Services Directorate
Director General, Benefit Programs Directorate
Director General, Business Returns Directorate
Director General, Charities Directorate
Director General, Debt Management Compliance
Director General, Enforcement and Disclosures 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, Accounts Receivable
Director, Aggressive Tax Planning Division
Director, Benefit Programs Directorate
Director, Criminal Investigations Division
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, Special Enforcement and Intelligence Division
Director, Technical Applications and Valuation Division
Director, Telephone Programs Division
Director, Trust Accounts
Manager, Benefit Programs Directorate
Manager, Revenue Collections

Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Returns
Assistant Director, Corporation Services Division
Assistant Director, Enforcement
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


Subsection 88(7)
May make an ex parte application to a judge for authorization to require a third party to provide information or documentation

Headquarters Positions
Director General, Accounts Receivable
Director General, Debt Management Compliance
Director General, Enforcement and Disclosures Directorate
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Accounts Receivable
Director, Criminal Investigations Division
Director, Large Business and Program Integration Division
Director, Policy, Planning and Disclosures Division
Director, Special Enforcement and Intelligence Division
Director, Trust Accounts

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


Subsection 88(12)
May certify as true, copies of documents inspected, audited, examined or provided in accordance with section 88

Headquarters Positions
Director General, Account Receivable
Director General, Debt Management Compliance
Director General, Legislative Policy Directorate
Director, Accounts Receivable
Director, CPP/EI Rulings Division
Director, Non-Filer/Non-Registrant
Director, Trust Accounts

Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Returns
Assistant Director, Enforcement
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, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, CPP/EI Rulings Program
Team Leader, Enforcement
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
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 Resource Officer/Complex Case Officer
Non-Filer/Non-Registrant Field Officer
Non-Filer/Non-Registrant Officer
Resource Officer/Complex Case Officer
Technical Advisor, Revenue Collections 
Technical Advisor, Trust Accounts Examination/Trust Accounts Compliance
Senior Trust Accounts Examination Officer
Trust Accounts Compliance Officer
Trust Account Compliance/Collections Contact Officer
Trust Accounts Examination Officer
Trust Accounts Examination/Collection Officer

History:  Delegation in respect of subsection 88(12) was amended on February 28, 2012.


Section 90
May authorize an officer to make an EI 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 93(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 93(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 94
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 96(3)
May refund the excess amount or the amount that should not have been deducted or paid, if satisfied that an amount deducted from the remuneration of a person, or paid by an employer with respect to a person, is in excess of the amount required to be deducted or paid for the year, or should not have been deducted or paid

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

Field Positions
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
Coordinator, Employer Accounts
Technical Advisor, Trust Accounts Examination/Trust Accounts Compliance
Trust Account Compliance/Collections Contact Officer
Trust Accounts Compliance Officer


Subsection 96(12)
May apply a refund against another liability and notify the taxpayer

Headquarters Positions
Director General, Accounts Receivable
Director General, Debt Management Compliance
Director, Accounts Receivable
Director, Trust Accounts
Manager, Revenue Collections

Field Positions
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
Co-ordinator, Employer Accounts
Senior Collection Enforcement 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/Collection Officer
Collections Contact Officer
Collections Officer

History:  Delegation in respect of subsection 96(12) was amended on February 28, 2012.


Subsection 97(2)
May designate who may administer oaths and receive affidavits

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Accounts Receivable
Director General, Benefit Programs Directorate
Director General, Business Returns Directorate
Director General, Debt Management Compliance
Director General, Enforcement and Disclosures Directorate
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director General, Tax and Charities Appeals Directorate
Director, Accounts Receivable
Director, Benefit Programs Directorate
Director, Business Accounting Programs Division
Director, Business Relations and Services Division
Director, CPP/EI Appeals Division
Director, Large Business and Program Integration Division
Director, Trust Accounts

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


Subsection 108(2)
May approve an employer's alternative method of calculation

Headquarters Positions
Director General, Debt Management Compliance
Director General, Legislative Policy Directorate
Director, CPP/EI Rulings Division
Director, Trust Accounts
Manager, Revenue Collections


Subsection 108(3)
May alter or rescind an approved method of calculation

Headquarters Positions
Director General, Debt Management Compliance
Director General, Legislative Policy Directorate
Director, CPP/EI Rulings Division
Director, Trust Accounts
Manager, Revenue Collections


Subsection 152.22(2)
May demand the filing of a return of self-employed earnings

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

Field Positions
Director, Tax Centre
T1 Client Services Officer
Senior 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


Subsection 152.27(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, Individual Returns Directorate

Field Positions
Director, Tax Centre
Assistant Manager, T1 Electronic Processing
Assistant Manager, T1 Initial Verification
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


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