First Nations Goods and Services Tax Act – Authorization to exercise powers or perform duties of the Minister of National Revenue

Last updated on October 19, 2020

The delegations listed below were first approved on October 2, 2004 and replaced on January 29, 2016. They are effective as of January 29, 2016, 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 First Nations Goods and Services Tax 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 First Nations Goods and Services Tax Act that are set out in the Schedule.

First Nations Goods and Services Tax Act

Paragraph 4(9)(b)
Authorize the form and manner in which a return shall be filed and specify the information it must contain

Headquarters Positions
Director General, Business Returns 
Director General, Collections
Director General, Debt Management Compliance
Director, Collections
Director, Business Number
Director, GST/HST Returns and Rebates Processing
Director, Trust Accounts Programs
Manager, Business Number Operations
Manager, Collections and Verification Branch
Manager, GST/HST Returns Processing

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

History:  Delegation in respect of paragraph 4(9)(b) was amended on October 19, 2020.

Subsection 16(1)
May require a person to make an information report

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Business Returns 
Director General, Collections 
Director General, Debt Management Compliance
Director General, GST/HST Directorate
Director General, Excise and GST/HST Rulings
Director General, Taxpayer Services 
Director, Collections
Director, Business Number
Director, Small and Medium Business Audit
Director, Trust Accounts Programs
Director, GST/HST Returns and Rebates Processing
Manager, Collections and Verification Branch
Manager, GST/HST Returns Processing

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Returns
Assistant Director, GST/HST Audit
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, GST/HST Audit
Manager, Business Returns
Manager, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections
Team Leader, Trust Compliance
Senior Trust Accounts Examination Officer
Technical Advisor, Trust Accounts Examination/Trust Accounts Compliance
Trust Accounts Compliance Officer
Trust Accounts Examination Officer

History:  Delegation in respect of subsection 16(1) was amended on October 19, 2020.

Subsection 16(2)
Authorize the form and manner in which an information report shall be filed and specify the information required and the time of filing

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Business Returns 
Director General, Collections 
Director General, Debt Management Compliance
Director General, GST/HST Directorate
Director General, Excise and GST/HST Rulings
Director General, Taxpayer Services 
Director, Collections
Director, Business Number
Director, Small and Medium Business Audit
Director, Trust Accounts Programs
Director, GST/HST Returns and Rebates Processing
Manager, Collections and Verification Branch
Manager, GST/HST Returns Processing

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Returns
Assistant Director, GST/HST Audit
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, GST/HST Audit
Manager, Business Returns
Manager, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections
Team Leader, Trust Compliance
Senior Trust Accounts Examination Officer
Technical Advisor, Trust Accounts Examination/Trust Accounts Compliance
Trust Accounts Compliance Officer
Trust Accounts Examination Officer

History:  Delegation in respect of subsection 16(2) was amended on October 19, 2020.