Children's Special Allowance Act – Authorization to exercise powers or perform duties of the Minister of National Revenue

Last updated on November 18, 2022

The delegations listed below are effective as of September 27, 1999, 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 Children's Special Allowance Act

1. Persons holding the position of Deputy Commissioner, Assistant Commissioner and Deputy 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 Children's Special Allowance Act and its Regulations that are set out in the Schedule.

Note: The Commissioner may exercise the powers and perform the duties of the Minister under the Children’s Special Allowances Act, in accordance with section 2 of that Act.

Children's Special Allowance Act

Section 5 - Recipient of special allowance - May determine the manner and the time where the special allowance shall be paid to a department, agency, institution or Indigenous governing body

Headquarters Positions
Director General, Benefit Programs Directorate
Director, Benefit Programs Directorate
Manager, Benefit Programs Directorate
Program Officer, Benefit Programs Directorate

History: Delegation in respect of section 5 was amended on November 18, 2022.

Section 6 - Report to be made - May prescribe the form and manner

Headquarters Positions
Director General, Benefit Programs Directorate
Director, Benefit Programs Directorate
Manager, Benefit Programs Directorate
Program Officer, Benefit Programs Directorate

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Director, Tax Centre
Assistant Director, Individual and Benefit Services Division
Assistant Director, Assessment Reviews and Adjustments Division
Manager, Individual and Benefit Services Division
Manager, Processing Division
Manager, Assessment Reviews and Adjustment Division
Team Leader, Processing Division
Team Leader, Assessment Reviews and Adjustments Division
T1 Processing Resource Officer, Processing Division
T1 Client Services Resource Officer, Assessment Reviews and Adjustments Division
T1 Client Services Officer, Assessment Reviews and Adjustments Division
T1 Processing Clerk, Individual and Benefit Services Division
T1 Client Services Clerk, Assessment Reviews and Adjustments Division

History: Delegation in respect of section 6 was amended on November 18, 2022.

Section 11 - Agreement for exchange of information – May enter into an agreement with the government of any province, or an Indigenous governing body

Headquarters Positions
Director General, Benefit Programs Directorate
Director, Benefit Programs Directorate
Manager, Benefit Programs Directorate
Program Officer, Benefit Programs Directorate

History: Delegation in respect of section 11 was amended on November 18, 2022.

Section 12 - Administration of oaths - May designate who may administer oaths and receive affidavits

Headquarters Positions
Director General, Benefit Programs Directorate
Director, Benefit Programs Directorate
Manager, Benefit Programs Directorate
Program Officer, Benefit Programs Directorate

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