Excise Act, 2001 – Authorization to exercise powers or perform duties of the Minister of National Revenue

Last updated on January 23, 2024

The delegations listed below were first approved on March 17, 2003 and are effective as of April 1, 2003, 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 Excise Act, 2001

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 following Schedule, or a person authorized to perform the duties of that position, in respect of the provisions of the Excise Act, 2001 that are set out in the Schedule.

Excise Act, 2001

Section 2 – Definition of “approved formulation”
May approve the formula to be used in making a product with alcohol and form an opinion that an imported product would be a product under paragraph (a) of this definition if made in Canada by a licensed user

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty

Note: A decision under this provision is based upon the recommendation of the Director General, Laboratory and Scientific Services Directorate, the Director, Industrial Commodities Division, or the Chief, Alcohol and Tobacco Section, or a person authorized to perform the duties of one of those positions.

History:  Delegation in respect of the definition of “approved formulation” in section 2 was amended on November 6, 2014 and June 13, 2003.

Section 2 – Definition of “prescribed”, paragraphs (a) and (b)
May authorize a form or the manner of filing a form, and specify the information to be given on or with a form

Headquarters Positions
Director General, Business Returns and Payments Processing Directorate
Director General, Excise and GST/HST Rulings
Director General, Tax and Charities Appeals
Director, Business Registration and Corporation Returns Division
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations
Manager, Excise Operations, Business Registration and Corporation Returns Division

Field Positions
Director, Summerside Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Division, Summerside Tax Centre
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty
Manager, Corporation Services, Specialty Business Returns, Accounting and Revenue Processing, Summerside Tax Centre
Team Leader, Specialty Business Returns, Summerside Tax Centre

History:  Delegation in respect of the definition of “prescribed” in section 2 was amended on November 6, 2014.  It was initially approved on March 17, 2003, effective April 1, 2003.

Section 11
May designate any person or class of persons as an analyst for the purposes of this Act

Headquarters Positions
Director General, Excise and GST/HST Rulings

History:  Delegation in respect of section 11 was amended on November 6, 2014.  It was initially approved on March 17, 2003, effective April 1, 2003.

Section 12
May designate officers who may administer oaths and take and receive affidavits 

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Business Returns and Payments Processing Directorate
Director General, Collections
Director General, Excise and GST/HST Rulings
Director General, GST/HST Directorate
Director General, Tax and Charities Appeals
Director, Business Registration and Corporation Returns Division
Director, Collections
Director, Excise Duties and Taxes Division
Director, Small and Medium Business Audit 
Manager, Collections and Verification Branch

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

History:  Delegation in respect of section 12 was amended on October 19, 2020 and November 6, 2014.  It was initially approved on March 17, 2003, effective April 1, 2003.

Section 14
May issue a spirits licence, a wine licence, a user’s licence, a tobacco licence, a tobacco dealer’s licence ,a cannabis licence or a vaping product licence

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty

History:  Delegation in respect of section 14 was amended on November 18, 2022 and November 6, 2014.  It was initially approved on March 17, 2003, effective April 1, 2003.

Subsection 14(1.1)
May issue a cannabis licence

Headquarters Positions
Director General, Excise and GST/HST Rulings Directorate
Director, Excise and GST/HST Rulings Directorate
Manager, Excise and GST/HST Rulings Directorate

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 Centre
Assistant Director, Tax Services Office
Manager, Excise Duty

History: Delegation in respect of subsection 14(1.1) was approved on October 1, 2018

Section 15
May issue a ferment on premises registration

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty

History:  Delegation in respect of section 15 was amended on November 6, 2014.  It was initially approved on March 17, 2003, effective April 1, 2003.

Section 16
May issue a user’s registration

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty

History:  Delegation in respect of section 16 was amended on November 6, 2014.  It was initially approved on March 17, 2003, effective April 1, 2003.

Section 17
May issue an alcohol registration

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty

History:  Delegation in respect of section 17 was amended on November 6, 2014.  It was initially approved on March 17, 2003, effective April 1, 2003.

Subsection 18(1)
May issue a specially denatured alcohol registration

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty

History:  Delegation in respect of subsection 18(1) was amended on November 6, 2014.  It was initially approved on March 17, 2003, effective April 1, 2003.

Subsection 18(2)
May impose restrictions on the use of particular grades of specially denatured alcohol

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Note: A decision under this provision is based upon the recommendation of the Director General, Laboratory and Scientific Services Directorate, the Director, Industrial Commodities Division, or the Chief, Alcohol and Tobacco Section, or a person authorized to perform the duties of one of those positions.

History:  Delegation in respect of subsection 18(2) was amended on November 6, 2014 and June 13, 2003.

Subsection 19(1)
May issue an excise warehouse licence

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty

History:  Delegation in respect of subsection 19(1) was amended on November 6, 2014.  It was initially approved on March 17, 2003, effective April 1, 2003.

Subsection 20(1)
May issue a special excise warehouse licence

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty

History:  Delegation in respect of subsection 20(1) was amended on November 6, 2014.  It was initially approved on March 17, 2003, effective April 1, 2003.

Subsection 21(2)
Shall cancel the special excise warehouse licence of a person who is no longer authorized to distribute a tobacco product

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty

History:  Delegation in respect of subsection 21(2) was amended on November 6, 2014.  It was initially approved on March 17, 2003, effective April 1, 2003.

Section 22
May issue a licence to a person who is licensed under the Customs Act to operate a duty free shop

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty

History:  Delegation in respect of section 22 was amended on November 6, 2014.  It was initially approved on March 17, 2003, effective April 1, 2003.

Paragraph 23(1)(a)
May refuse to issue a licence if there is reason to believe that access to the person’s premises will be denied or impeded by any person

Headquarters Positions
Director General, Excise and GST/HST Rulings Directorate
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

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

History:  Delegation in respect of paragraph 23(1)(a) was approved on July 19, 2011.

Subsection 23(2)
May amend, suspend, renew, cancel or reinstate any licence or registration

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty

History:  Delegation in respect of subsection 23(2) was amended on November 6, 2014.  It was initially approved on March 17, 2003, effective April 1, 2003.

Paragraph 23(2.1)(a)
May amend, suspend or cancel any licence or registration of a person if access to the person’s premises is denied or impeded by any person

Headquarters Positions
Director General, Excise and GST/HST Rulings Directorate
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

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

History:  Delegation in respect of paragraph 23(2.1)(a) was approved on July 19, 2011.

Paragraphs 23(3)(a) and (c)
May specify the activities that may be carried on under a licence or registration and the premises where those activities may be carried on, and may impose conditions as deemed appropriate

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty

History:  Delegation in respect of paragraphs 23(3)(a) and (c) was amended on November 6, 2014.  It was initially approved on March 17, 2003, effective April 1, 2003.

Paragraph 23(3)(b)
May determine the form of security

Headquarters Positions
Director General, Excise and GST/HST Rulings Directorate

History:  Delegation in respect of paragraph 23(3)(b) was amended on October 1, 2018 and November 6, 2014.  It was initially approved on March 17, 2003, effective April 1, 2003.

Subsection 25.1(1)
May issue tobacco excise stamps

Headquarters Positions
Director General, Excise and GST/HST Rulings Directorate
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations
Manager, Strategic Policy and Program Improvement

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

History:  Delegation in respect of subsection 25.1(1) was amended on October 19, 2020 and November 6, 2014.  It was initially approved on April 30, 2012.

Subsection 25.1(2)
May limit the quantity of tobacco excise stamps that may be issued to a person

Headquarters Positions
Director General, Excise and GST/HST Rulings Directorate
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations
Manager, Strategic Policy and Program Improvement

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

History:  Delegation in respect of subsection 25.1(2) was amended on October 19, 2020 and November 6, 2014.  It was initially approved on April 30, 2012.

Subsection 25.1(3)
May determine the form of security required

Headquarters Positions
Director General, Excise and GST/HST Rulings Directorate
Director, Excise Duties and Taxes Division

History:  Delegation in respect of subsection 25.1(3) was approved on April 30, 2012.

Subsection 25.1(4)
May authorize and direct a producer of tobacco excise stamps to supply tobacco excise stamps to a person

Headquarters Positions
Director General, Excise and GST/HST Rulings Directorate
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations
Manager, Strategic Policy and Program Improvement

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

History:  Delegation in respect of subsection 25.1(4) was amended on October 19, 2020 and November 6, 2014.  It was initially approved on April 30, 2012.

Subsection 25.1(5)
May approve the design and construction of tobacco excise stamps

Headquarters Positions
Director General, Excise and GST/HST Rulings Directorate
Director, Excise Duties and Taxes Division

History:  Delegation in respect of subsection 25.1(5) was amended on October 19, 2020. It was initially approved on April 30, 2012.

Section 25.5
May cancel a tobacco excise stamp and direct that it be returned or destroyed in the manner specified

Headquarters Positions
Director General, Excise and GST/HST Rulings Directorate
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations
Manager, Strategic Policy and Program Improvement

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

History:  Delegation in respect of section 25.5 was amended on October 19, 2020 and November 6, 2014.  It was initially approved on April 30, 2012.

Paragraph 31(c)
May authorize export of raw leaf tobacco and impose conditions in respect of the export

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty

History:  Delegation in respect of paragraph 31(c) was amended on November 6, 2014.

Subsection 40(2)
May authorize the manner in which raw leaf tobacco and tobacco that is waste are to be dealt with when they are removed from a licensee’s premises

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty

History:  Delegation in respect of subsection 40(2) was amended on November 6, 2014.

Subsection 41(1)
May authorize the manner in which a tobacco product may be re worked or destroyed

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty

History:  Delegation in respect of subsection 41(1) was amended on November 6, 2014.

Subsection 41(2)
May authorize a tobacco licensee to import a tobacco product for re working or destruction

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty 

History:  Delegation in respect of subsection 41(2) was amended on November 6, 2014.

Subsection 58.6(3)
May extend the time for filing a return or paying the tax payable under Part 3.1

Headquarters Positions
Director General, Collections
Director General, Excise and GST/HST Rulings Directorate
Director, Collections
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations
Manager, Revenue Collections

Field Positions
Director, National Verification and Collections Centre
Director, Summerside Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Division, Summerside Tax Centre
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, Corporate Returns, Excise and Other Levies, and Revenue Processing, Summerside Tax Centre
Manager, Excise Duty
Manager, Employer Services
Manager, GST/HST Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, Revenue Collections
Team Leader, GST/HST Audit
Team Leader, Trust Compliance

History:  Delegation in respect of subsection 58.6(3) was amended on October 19, 2020 and November 6, 2014.  It was initially approved on July 19, 2011.

Subsection 68(1) 
Sample imported products that are reported to be denatured alcohol or specially denatured alcohol

Headquarters Positions
Director General, Trade Policy and Interpretation Directorate, Customs Branch
Director, Tariff Classification and International Nomenclature Division, Customs Branch

Subsection 68(3) 1
May waive the requirement to sample an imported product under subsection 68(1)

Headquarters Positions
Director General, Trade Policy and Interpretation Directorate, Customs Branch
Director, Tariff Classification and International Nomenclature Division, Customs Branch

Subsection 68(4) 1
May determine the costs in respect of sampling and testing imported denatured alcohol and specially denatured alcohol and fix the applicable fees to be paid by the importer

Headquarters Positions
Director General, Trade Policy and Interpretation Directorate, Customs Branch
Director, Tariff Classification and International Nomenclature Division, Customs Branch

Paragraphs 73(b), (g) and (h)
May approve the manner in which bulk alcohol is used for analysis or destroyed

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty

Note: A decision under this provision is based upon the recommendation of the Director General, Laboratory and Scientific Services Directorate, the Director, Industrial Commodities Division, or the Chief, Alcohol and Tobacco Section, or a person authorized to perform the duties of one of those positions.

History:  Delegation in respect of paragraphs 73(b), (g) and (h) was amended on November 6, 2014.

Section 74
May approve the manner in which bulk spirits are destroyed or disposed of

Headquarters Positions
Director General, Excise and GST/HST Rulings Directorate
Director, Excise Duties and Taxes Division
Manager, Excise and GST/HST Rulings

Field Positions
Director, Tax Services Office
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Manager, Excise Duty

Note: A decision under this provision is based on the recommendation of the Director General, Laboratory and Scientific Services Directorate, Canada Border Services Agency, the Director, Analytic and Forensic Services Division, or the Manager, Alcohol and Tobacco Section, from the same Agency, or a person authorized to perform the duties of one of those positions.

History:  Delegation in respect of section 74 was approved on December 18, 2007.

Paragraphs 90(b), (f) and (g)
May approve the manner in which non duty paid packaged alcohol is used for analysis or destroyed

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty

Note: A decision under this provision is based upon the recommendation of the Director General, Laboratory and Scientific Services Directorate, the Director, Industrial Commodities Division, or the Chief, Alcohol and Tobacco Section, or a person authorized to perform the duties of one of those positions.

History:  Delegation in respect of paragraphs 90(b), (f) and (g) was amended on November 6, 2014.

Paragraphs 91(b) and (d)
May approve the manner in which non duty paid packaged spirits are used for analysis or destroyed

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty

Note: A decision under this provision is based upon the recommendation of the Director General, Laboratory and Scientific Services Directorate, the Director, Industrial Commodities Division, or the Chief, Alcohol and Tobacco Section, or a person authorized to perform the duties of one of those positions.

History:  Delegation in respect of paragraphs 91(b) and (d) was amended on November 6, 2014.

Subsection 92(2)
May approve the manner in which spirits removed from a returned special container are destroyed

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty

Note: A decision under this provision is based upon the recommendation of the Director General, Laboratory and Scientific Services Directorate, the Director, Industrial Commodities Division, or the Chief, Alcohol and Tobacco Section, or a person authorized to perform the duties of one of those positions.

History:  Delegation in respect of subsection 92(2) was amended on November 6, 2014.

Subsection 93(2)
May approve the manner in which wine removed from a returned special container is destroyed

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty

Note: A decision under this provision is based upon the recommendation of the Director General, Laboratory and Scientific Services Directorate, the Director, Industrial Commodities Division, or the Chief, Alcohol and Tobacco Section, or a person authorized to perform the duties of one of those positions.

History:  Delegation in respect of subsection 93(2) was amended on November 6, 2014.

Subsection 101(1)
May approve the manner in which spirits mistakenly imported as denatured alcohol or specially denatured alcohol are destroyed or disposed of

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty

Note: A decision under this provision is based upon the recommendation of the Director General, Laboratory and Scientific Services Directorate, the Director, Industrial Commodities Division, or the Chief, Alcohol and Tobacco Section, or a person authorized to perform the duties of one of those positions.

History:  Delegation in respect of subsection 101(1) was amended on November 6, 2014.

Subsection 101(2)
May approve the manner in which spirits mistakenly possessed as denatured alcohol or specially denatured alcohol are destroyed or disposed of

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty

Note: A decision under this provision is based upon the recommendation of the Director General, Laboratory and Scientific Services Directorate, the Director, Industrial Commodities Division, or the Chief, Alcohol and Tobacco Section, or a person authorized to perform the duties of one of those positions.

History:  Delegation in respect of subsection 101(2) was amended on November 6, 2014.

Subsection 101(3)
May approve the manner in which a product made with spirits mistakenly imported or possessed as denatured alcohol or specially denatured alcohol is destroyed or disposed of

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty

Note: A decision under this provision is based upon the recommendation of the Director General, Laboratory and Scientific Services Directorate, the Director, Industrial Commodities Division, or the Chief, Alcohol and Tobacco Section, or a person authorized to perform the duties of one of those positions.

History:  Delegation in respect of subsection 101(3) was amended on November 6, 2014.

Subsection 101(4)
May form an opinion that a product is not spirits, deem a product to have been produced using denatured alcohol or specially denatured alcohol, and impose conditions 

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations 

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty 

Note: A decision as to whether the requirements set out in paragraphs (a) and (b) are met is based upon the recommendation of the Director General, Laboratory and Scientific Services Directorate, the Director, Industrial Commodities Division, or the Chief, Alcohol and Tobacco Section, or a person authorized to perform the duties of one of those positions. 

History:  Delegation in respect of subsection 101(4) was amended on November 6, 2014.

Paragraph 103(c)
May approve the manner in which an SDA registrant is to destroy specially denatured alcohol

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty

Note: A decision under this provision is based upon the recommendation of the Director General, Laboratory and Scientific Services Directorate, the Director, Industrial Commodities Division, or the Chief, Alcohol and Tobacco Section, or a person authorized to perform the duties of one of those positions.

History:  Delegation in respect of paragraph 103(c) was amended on November 6, 2014.

Paragraph 118(e)
May authorize the manner in which the loss of bulk wine is to be recorded

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty

History:  Delegation in respect of paragraph 118(e) was amended on November 6, 2014.

Section 143
May impose any conditions or restrictions considered necessary on the making, importation, packaging, use or sale of, or other dealing with, an approved formulation

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty

Note: Conditions and restrictions imposed in respect of the making or the use of an approved formulation are based upon the recommendation of the Director General, Laboratory and Scientific Services Directorate, the Director, Industrial Commodities Division, or the Chief, Alcohol and Tobacco Section, or a person authorized to perform the duties of one of those positions.

History:  Delegation in respect of section 143 was amended on November 6, 2014.

Subsection 145(1)
May approve the manner in which bulk alcohol is taken for analysis or destroyed

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty

Note: A decision under this provision is based upon the recommendation of the Director General, Laboratory and Scientific Services Directorate, the Director, Industrial Commodities Division, or the Chief, Alcohol and Tobacco Section, or a person authorized to perform the duties of one of those positions.

History:  Delegation in respect of subsection 145(1) was amended on November 6, 2014.

Subsection 145(2)
May approve the manner in which non duty paid packaged alcohol is taken for analysis or destroyed

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty

Note: A decision under this provision is based upon the recommendation of the Director General, Laboratory and Scientific Services Directorate, the Director, Industrial Commodities Division, or the Chief, Alcohol and Tobacco Section, or a person authorized to perform the duties of one of those positions.

History:  Delegation in respect of subsection 145(2) was amended on November 6, 2014.

Subsection 148(1)
May specify the manner of determining the volume and absolute ethyl alcohol content of alcohol

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty

Note: A decision under this provision is based upon the recommendation of the Director General, Laboratory and Scientific Services Directorate, the Director, Industrial Commodities Division, or the Chief, Alcohol and Tobacco Section, or a person authorized to perform the duties of one of those positions.

History:  Delegation in respect of subsection 148(1) was amended on November 6, 2014.

Subsection 148(2)
May examine and approve an instrument or a class, type or design of instruments for the measurement of the volume and absolute ethyl alcohol content of alcohol

Headquarters Positions
Director General, Laboratory and Scientific Services Directorate
Director, Industrial Commodities Division
Chief, Alcohol and Tobacco Section

Subsection 148(3)
May direct that an instrument previously approved, or of a class, type or design previously approved, be submitted for re examination

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director General, Laboratory and Scientific Services Directorate
Director, Excise Duties and Taxes Division
Director, Industrial Commodities Division
Manager, Excise Duty Operations
Chief, Alcohol and Tobacco Section

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty

History:  Delegation in respect of subsection 148(3) was amended on November 6, 2014.

Subsection 148(4)
After re-examining an instrument, may revoke the approval of that instrument or instruments of the same class, type or design as that instrument

Headquarters Positions
Director General, Laboratory and Scientific Services Directorate
Director, Industrial Commodities Division
Chief, Alcohol and Tobacco Section

Subsection 148(5)
May determine whether approval of an instrument is indicated in an acceptable manner

Headquarters Positions
Director General, Laboratory and Scientific Services Directorate
Director, Industrial Commodities Division
Chief, Alcohol and Tobacco Section

Subsection 155(1)
May authorize a licensee to supply larger quantities of packaged alcohol to a remote store, if satisfied that delivery to that store is not possible for five consecutive months in every year

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty

History:  Delegation in respect of subsection 155(1) was amended on November 6, 2014.

Subsection 155(2)
May revoke an authorization under subsection 155(1)

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty

History:  Delegation in respect of subsection 155(2) was amended on November 6, 2014.

Subsection 155(3)
Notify the licensee of a revocation under subsection 155(2) and of its effective date

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty

History:  Delegation in respect of subsection 155(3) was amended on November 6, 2014.

Section 156
May approve the manner in which the marking on a special container is removed by the licensee

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty

History:  Delegation in respect of section 156 was amended on November 6, 2014.

Subsection 158.03(1)
May issue cannabis excise stamps

Headquarters Positions
Director General, Excise and GST/HST Rulings Directorate
Director, Excise and GST/HST Rulings Directorate
Manager, Excise and GST/HST Rulings Directorate

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 Centre
Assistant Director, Tax Services Office
Manager, Excise Duty

History: Delegation in respect of subsection 158.03(1) was approved on October 1, 2018.

Subsection 158.03(2)
May limit the quantity of cannabis excise stamps that may be issued to a person

Headquarters Positions
Director General, Excise and GST/HST Rulings Directorate
Director, Excise and GST/HST Rulings Directorate
Manager, Excise and GST/HST Rulings Directorate

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 Centre
Assistant Director, Tax Services Office
Manager, Excise Duty

History: Delegation in respect of subsection 158.03(2) was approved on October 1, 2018.

Subsection 158.03(3)
May determine the form of security

Headquarters Positions
Director General, Excise and GST/HST Rulings Directorate
Director, Excise and GST/HST Rulings Directorate

History: Delegation in respect of subsection 158.03(3) was approved on October 1, 2018.

Subsection 158.03(4)
May authorize and direct a producer of cannabis excise stamps to supply cannabis excise stamps to a person

Headquarters Positions
Director General, Excise and GST/HST Rulings Directorate
Director, Excise and GST/HST Rulings Directorate
Manager, Excise and GST/HST Rulings Directorate

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 Centre
Assistant Director, Tax Services Office
Manager, Excise Duty

History: Delegation in respect of subsection 158.03(4) was approved on October 1, 2018.

Subsection 158.03(5)
May approve the design and construction of cannabis excise stamps

Headquarters Positions
Director General, Excise and GST/HST Rulings Directorate
Director, Excise and GST/HST Rulings Directorate

History: Delegation in respect of subsection 158.03(5) was approved on October 1, 2018.

Section 158.07
May cancel a cannabis excise stamp and direct that it be returned or destroyed in the manner specified

Headquarters Positions
Director General, Excise and GST/HST Rulings Directorate
Director, Excise and GST/HST Rulings Directorate
Manager, Excise and GST/HST Rulings Directorate

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 Centre
Assistant Director, Tax Services Office
Manager, Excise Duty

History: Delegation in respect of section 158.07 was approved on October 1, 2018.

Subsection 158.09(3)
May remove a cannabis product for analysis or destruction

Headquarters Positions
Director General, Excise and GST/HST Rulings Directorate
Director, Excise and GST/HST Rulings Directorate
Manager, Excise and GST/HST Rulings Directorate

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 Centre
Assistant Director, Tax Services Office
Manager, Excise Duty
Excise Duty Officer

History: Delegation in respect of subsection 158.09(3) was approved on October 1, 2018.

Subsection 158.15(1)
May authorize a person to remove a cannabis product that is waste from a licensee’s premises

Headquarters Positions
Director General, Excise and GST/HST Rulings Directorate
Director, Excise and GST/HST Rulings Directorate
Manager, Excise and GST/HST Rulings Directorate

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 Centre
Assistant Director, Tax Services Office
Manager, Excise Duty

History: Delegation in respect of subsection 158.15(1) was approved on October 1, 2018.

Subsection 158.15(2)
May authorize the manner in which a cannabis product that is removed as waste is dealt with

Headquarters Positions
Director General, Excise and GST/HST Rulings Directorate
Director, Excise and GST/HST Rulings Directorate
Manager, Excise and GST/HST Rulings Directorate

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 Centre
Assistant Director, Tax Services Office
Manager, Excise Duty

History: Delegation in respect of subsection 158.15(2) was approved on October 1, 2018.

Section 158.16
May authorize the manner in which a cannabis product may be re-worked or destroyed

Headquarters Positions
Director General, Excise and GST/HST Rulings Directorate
Director, Excise and GST/HST Rulings Directorate
Manager, Excise and GST/HST Rulings Directorate

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 Centre
Assistant Director, Tax Services Office
Manager, Excise Duty

History: Delegation in respect of section 158.16 was approved on October 1, 2018.

Paragraph 158.31(b)
May specify the manner of determining the quantity of cannabis

Headquarters Positions
Director General, Excise and GST/HST Rulings Directorate
Director, Excise and GST/HST Rulings Directorate
Manager, Excise and GST/HST Rulings Directorate

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 Centre
Assistant Director, Tax Services Office
Manager, Excise Duty

History: Delegation in respect of paragraph 158.31(b) was approved on October 1, 2018.

Subsection 158.36(1)
May issue vaping excise stamps

Headquarters Positions
Director General, Excise and Specialty Tax Directorate 
Director, Excise and Specialty Tax Directorate 
Manager, Excise and Specialty Tax Directorate 

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 Centre
Assistant Director, Tax Services Office
Manager, Excise Duties and Taxes

History: Delegation in respect of subsection 158.36(1) was approved on November 18, 2022.

Subsection 158.36(2)
May limit the quantity of vaping excise stamps that may be issued to a person

Headquarters Positions
Director General, Excise and Specialty Tax Directorate 
Director, Excise and Specialty Tax Directorate 
Manager, Excise and Specialty Tax Directorate 

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 Centre
Assistant Director, Tax Services Office
Manager, Excise Duties and Taxes

History: Delegation in respect of subsection 158.36(2) was approved on November 18, 2022.

Subsection 158.36(3)
May determine the form of security

Headquarters Positions
Director General, Excise and Specialty Tax Directorate 
Director, Excise and Specialty Tax Directorate

History: Delegation in respect of subsection 158.36(3) was approved on November 18, 2022.

Subsection 158.36(4)
May authorize and direct a producer of vaping excise stamps to supply vaping excise stamps to a person 

Headquarters Positions
Director General, Excise and Specialty Tax Directorate 
Director, Excise and Specialty Tax Directorate 
Manager, Excise and Specialty Tax Directorate 

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 Centre
Assistant Director, Tax Services Office
Manager, Excise Duties and Taxes

History: Delegation in respect of subsection 158.36(4) was approved on November 18, 2022.

Subsection 158.36(5)
May approve the design and construction of vaping excise stamps

Headquarters Positions
Director General, Excise and Specialty Tax Directorate 
Director, Excise and Specialty Tax Directorate

History: Delegation in respect of subsection 158.36(5) was approved on November 18, 2022.

Section 158.4
May cancel a vaping excise stamp and direct that it be returned or destroyed in a specified manner 

Headquarters Positions
Director General, Excise and Specialty Tax Directorate 
Director, Excise and Specialty Tax Directorate 
Manager, Excise and Specialty Tax Directorate 

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 Centre
Assistant Director, Tax Services Office
Manager, Excise Duties and Taxes

History: Delegation in respect of section 158.4 was approved on November 18, 2022.

Subsection 158.42(3)
May remove vaping products for analysis or destruction

Headquarters Positions
Director General, Excise and Specialty Tax Directorate 
Director, Excise and Specialty Tax Directorate 
Manager, Excise and Specialty Tax Directorate 

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 Centre
Assistant Director, Tax Services Office
Manager, Excise Duties and Taxes
Excise Duty Officer

History: Delegation in respect of subsection 158.42(3) was approved on November 18, 2022.

Subsection 158.52(1)
May authorize a person to remove a vaping product that is waste from a licensee’s premises

Headquarters Positions
Director General, Excise and Specialty Tax Directorate 
Director, Excise and Specialty Tax Directorate 
Manager, Excise and Specialty Tax Directorate 

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 Centre
Assistant Director, Tax Services Office
Manager, Excise Duties and TaxeS

History: Delegation in respect of subsection 158.52(1) was approved on November 18, 2022.

Subsection 158.52(2)
May authorize the manner in which a vaping product that is removed as waste is dealt with

Headquarters Positions
Director General, Excise and Specialty Tax Directorate 
Director, Excise and Specialty Tax Directorate 
Manager, Excise and Specialty Tax Directorate 

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 Centre
Assistant Director, Tax Services Office
Manager, Excise Duties and Taxes

History: Delegation in respect of subsection 158.52(2) was approved on November 18, 2022.

Subsection 158.53(1)
May authorize the manner in which a vaping product may be re-worked or destroyed

Headquarters Positions
Director General, Excise and Specialty Tax Directorate 
Director, Excise and Specialty Tax Directorate 
Manager, Excise and Specialty Tax Directorate 

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 Centre
Assistant Director, Tax Services Office
Manager, Excise Duties and Taxes

History: Delegation in respect of subsection 158.53(1) was approved on November 18, 2022.

Subsection 158.53(2)
May authorize the importation of a vaping product for re-working or destruction 

Headquarters Positions
Director General, Excise and Specialty Tax Directorate 
Director, Excise and Specialty Tax Directorate 
Manager, Excise and Specialty Tax Directorate 

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 Centre
Assistant Director, Tax Services Office
Manager, Excise Duties and Taxes

History: Delegation in respect of subsection 158.53(2) was approved on November 18, 2022.

Paragraph 158.66(a)
May approve the manner in which a licensee takes a vaping product for analysis, destroys the vaping product or delivers the vaping product to another person for analysis or destruction 

Headquarters Positions
Director General, Excise and Specialty Tax Directorate 
Director, Excise and Specialty Tax Directorate 
Manager, Excise and Specialty Tax Directorate 

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 Centre
Assistant Director, Tax Services Office
Manager, Excise Duties and Taxes
Excise Duty Officer

History: Delegation in respect of paragraph 158.66(a) was approved on November 18, 2022.

Section 159.1
May authorize and/or revoke a half-year reporting period

Headquarters Positions
Director General, Business Returns
Director General, Excise and GST/HST Rulings
Director, Business Registration and Corporation Programs
Director, Excise Duties and Taxes
Manager, Excise Duty Operations
Manager, Specialty Business Returns, Business Registration and Corporation Programs

Field Positions
Director, Summerside Tax Centre
Director, Tax Services Office
Assistant Director, Business Division, Summerside Tax Centre
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Manager, Corporation  Returns, Specialty Business Returns and Revenue Processing Section, Summerside Tax Centre
Manager, Excise Duty
Team Leader, Specialty Business Returns, Summerside Tax Centre

History:  Delegation in respect of section 159.1 was approved on October 4, 2012.

Subsection 159.2(2)
May, in writing, authorize calendar quarter reporting periods if the threshold for a particular calendar quarter does not exceed $1,000,000

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Legislative Policy and Regulatory Affairs Branch
Director, Assessment, Benefit, and Service Branch
Director, Legislative Policy and Regulatory Affairs Branch
Manager, Legislative Policy and Regulatory Affairs Branch
Manager, Assessment, Benefit, and Service Branch

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Tax Centre
Assistant Director, Tax Services Office 
Manager, Business Returns and Specialty Services
Manager, Excise Duties and Taxes
Team Leader, Specialty Business Returns
Team Leader, Excise Duties and Taxes
Officer/Auditor, Excise Duties and Taxes

History: Delegation in respect of subsection 159.2(2) was amended on January 23, 2024.

Subsection 159.2(5)
May revoke an authorization granted under subsection (2) 

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Legislative Policy and Regulatory Affairs Branch
Director, Assessment, Benefit, and Service Branch
Director, Legislative Policy and Regulatory Affairs Branch
Manager, Legislative Policy and Regulatory Affairs Branch
Manager, Assessment, Benefit, and Service Branch

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Tax Centre
Assistant Director, Tax Services Office 
Manager, Business Returns and Specialty Services
Manager, Excise Duties and Taxes
Team Leader, Specialty Business Returns
Team Leader, Excise Duties and Taxes
Officer/Auditor, Excise Duties and Taxes

History: Delegation in respect of subsection 159.2(5) was amended on January 23, 2024.

Subsection 159.2(6)
Notify the licensee of a revocation under subsection 159.1(5) and of its effective month 

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Legislative Policy and Regulatory Affairs Branch
Director, Assessment, Benefit, and Service Branch
Director, Legislative Policy and Regulatory Affairs Branch
Manager, Legislative Policy and Regulatory Affairs Branch
Manager, Assessment, Benefit, and Service Branch

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Tax Centre
Assistant Director, Tax Services Office 
Manager, Business Returns and Specialty Services
Manager, Excise Duties and Taxes
Team Leader, Specialty Business Returns
Team Leader, Excise Duties and Taxes
Officer/Auditor, Excise Duties and Taxes

History: Delegation in respect of subsection 159.2(6) was amended on January 23, 2024.

Subsection 164(2)
May authorize a licensee to file separate returns and separate applications for refund in respect of a branch or division, and may impose conditions on such filing

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director General, Business Returns and Payments Processing Directorate
Director, Business Registration and Corporation Returns Division
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations
Manager, Excise Operations, Business Registration and Corporation Returns Division

Field Positions
Director, Summerside Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Division, Summerside Tax Centre
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty
Manager, Corporation Services, Specialty Business Returns, Accounting and Revenue Processing, Summerside Tax Centre
Team Leader, Specialty Business Returns, Summerside Tax Centre

History:  Delegation in respect of subsection 164(2) was amended on November 6, 2014.

Subsection 164(3)
May revoke an authorization granted under subsection 164(2)

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director General, Business Returns and Payments Processing Directorate
Director, Business Registration and Corporation Returns Division
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations
Manager, Excise Operations, Business Registration and Corporation Returns Division

Field Positions
Director, Summerside Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Division, Summerside Tax Centre
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty
Manager, Corporation Services, Specialty Business Returns, Accounting and Revenue Processing, Summerside Tax Centre
Team Leader, Specialty Business Returns, Summerside Tax Centre

History:  Delegation in respect of subsection 164(3) was amended on November 6, 2014.

Subsection 164(4)
Send a notice to the licensee, if an authorization is revoked under subsection 164(3), and specify the effective date of the revocation

Headquarters Positions
Director General, Business Returns and Payments Processing Directorate
Director General, Excise and GST/HST Rulings
Director, Business Registration and Corporation Returns Division
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations
Manager, Excise Operations, Business Registration and Corporation Returns Division

Field Positions
Director, Summerside Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Division, Summerside Tax Centre
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty
Manager, Corporation Services, Specialty Business Returns, Accounting and Revenue Processing, Summerside Tax Centre
Team Leader, Specialty Business Returns, Summerside Tax Centre

History:  Delegation in respect of subsection 164(4) was amended on November 6, 2014.

Subsection 165(2)
Apply small amounts payable against a person’s liability

Headquarters Positions
Director General, Business Returns and Payments Processing Directorate
Director General, Excise and GST/HST Rulings
Director, Business Registration and Corporation Returns Division
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations
Manager, Excise Operations, Business Registration and Corporation Returns Division

Field Positions
Director, Summerside Tax Centre
Assistant Director, Business Division, Summerside Tax Centre
Assistant Director, GST/HST Audit
Manager, Corporation Services, Specialty Business Returns, Accounting and Revenue Processing, Summerside Tax Centre
Team Leader, Specialty Business Returns, Summerside Tax Centre

History:  Delegation in respect of subsection 165(2) was amended on November 6, 2014.

Section 166
Specify the manner of electronic filing and the criteria that a person must meet to file returns electronically

Headquarters Positions
Director General, Business Returns and Payments Processing Directorate
Director, Business Registration and Corporation Returns Division

Field Positions
Assistant Director, GST/HST Audit

History:  Delegation in respect of section 166 was amended on November 6, 2014.

Subsection 168(1)
May extend the time for filing a return or providing information

Headquarters Positions
Director General, Collections
Director General, Excise and GST/HST Rulings
Director, Collections
Director, Excise Duties and Taxes Division
Manager, Collections and Verification Branch
Manager, Excise Duty Operations

Field Positions
Director, Investigations Division, Customs
Director, National Verification and Collections Centre
Director, Tax Services Office
Regional Director, Customs
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
MAnager, Employer Services
Manager, Excise Duty
Manager, GST/HST Audit
Manager or Chief, Investigations Division, Customs
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections
Team Leader, Trust Compliance

History:  Delegation in respect of subsection 168(1) was amended on October 19, 2020 and November 6, 2014.

Section 169
May issue a demand requiring that a return be filed and stipulate the date by which the return must be filed

Headquarters Positions
Director General, Collections
Director General, Excise and GST/HST Rulings
Director, Collections
Director, Excise Duties and Taxes Division
Manager, Collections and Verification Branch
Manager, Excise Duty Operations

Field Positions
Director, Investigations Division, Customs
Director, National Verification and Collections Centre
Director, Summerside Tax Centre
Director, Tax Services Office
Regional Director, Customs
Assistant Director, Audit
Assistant Director, Business Division, Summerside Tax Centre 
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Excise Duty
Manager or Chief, Investigations Division, Customs
Manager, Corporation Services, Specialty Business Returns, Accounting and Revenue Processing, Summerside Tax Centre
Manager, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Specialty Business Returns, Summerside Tax Centre
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
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 section 169 was amended on October 19, 2020 and November 6, 2014.

Subsection 170(3)
May issue to a person a notice specifying the amount owed by that person and the date by which the payment must be made

Headquarters Positions
Director General, Business Returns and Payments Processing Directorate
Director General, Collections
Director General, Excise and GST/HST Rulings
Director, Business Registration and Corporation Returns Division
Director, Collections
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations
Manager, Excise Operations, Business Registration and Corporation Returns Division
Manager, Revenue Collections

Field Positions
Director, National Verification and Collections Centre
Director, Summerside Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Division, Summerside Tax Centre
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Employer Services
Manager, Excise Duty
Manager, Corporation Services, Specialty Business Returns, Accounting and Revenue Processing, Summerside Tax Centre
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Specialty Business Returns, Summerside Tax Centre
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
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 170(3) was amended on October 19, 2020 and November 6, 2014.

Subsection 170(4)
May waive small amounts of interest and penalty

Headquarters Positions
Director General, Collections
Director General, Excise and GST/HST Rulings Directorate
Director General, Tax and Charities Appeals Directorate
Director, Collections
Director, Excise Duties and Taxes Division
Director, Tax and Charities Appeals Directorate
Manager, Excise Duty Operations
Manager, Ministerial Correspondence
Manager, Revenue Collections
Manager, Tax and Charities Appeals Directorate

Field Positions
Director, National Verification and Collections Centre
Director, Summerside Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Division, Summerside Tax Centre
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Chief of Appeals
Manager, Appeals
Manager, Corporate Returns, Excise and Other Levies, and Revenue Processing, Summerside Tax Centre
Manager, Employer Services
Manager, Excise Duty
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Large Objections Case Manager
Team Leader, Appeals
Team Leader, Excise and Other Levies, Summerside Tax Centre
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Coordinator, Large File, Appeals

History:  Delegation in respect of subsection 170(4) was amended on October 19, 2020 and November 6, 2014 and July 19, 2011.

Subsection 170(5)
May write off and cancel minimal interest amounts

Headquarters Positions
Director General, Collections
Director General, Excise and GST/HST Rulings
Director, Collections
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations
Manager, Ministerial Correspondence Section

Field Positions
Director, Summerside Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Division, Summerside Tax Centre
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Assistant Director, Revenue Collections
Manager, Excise Duty
Manager, Corporation Services, Specialty Business Returns, Accounting and Revenue Processing, Summerside Tax Centre
Manager, Revenue Collections
Team Leader, Specialty Business Returns, Summerside Tax Centre
Team Leader, Revenue Collections

Note:  Subsection 170(5) was repealed by S.C. 2003, c. 15, s. 92(1), effective June 19, 2003. 

History:  Delegation in respect of subsection 170(5) was amended on November 6, 2014.

Section 173
May waive or reduce interest payable under this Act

Headquarters Positions
Director General, Collections
Director General, Horizontal Integration
Director General, Tax and Charities Appeals
Director General, Taxpayer Relief and Service Complaints Directorate
Director, Collections
Director, Horizontal Programs
Director, Programs Division
Director, Tax and Charities Appeals
Manager, Collections and Verification Branch
Manager, Tax and Charities Appeals Directorate
Manager, Taxpayer Relief
Manager, Voluntary Disclosures Program

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Individual Tax Returns and Compliance
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Chief of Appeals
Manager, Appeals
Manager, Compliance
Manager, Employer Services
Manager, Individual Tax Returns and Compliance
Manager, Litigation
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Appeals
Team Leader, Individual Tax Returns and Compliance
Team Leader, Intake Center
Team Leader, Litigation
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Taxpayer Relief
Team Leader, Trust Compliance
Team Leader, Voluntary Disclosures Program Processing
Large Objections Case Manager

History:  Delegation in respect of section 173 was amended on October 19, 2020, November 6, 2014, April 12, 2013 and March 14, 2011.  It was initially approved on June 13, 2003.

Subsection 176(1)
Refund amounts paid in error

Headquarters Positions
Director General, Business Returns and Payments Processing Directorate
Director General, Excise and GST/HST Rulings
Director, Business Registration and Corporation Returns Division
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations
Manager, Excise Operations, Business Registration and Corporation Returns Division

Field Positions
Director, Summerside Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Division, Summerside Tax Centre
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty
Manager, Corporation Services, Specialty Business Returns, Accounting and Revenue Processing, Summerside Tax Centre
Team Leader, Specialty Business Returns, Summerside Tax Centre

History:  Delegation in respect of subsection 176(1) was amended on November 6, 2014.

Section 180.1
May be satisfied that the conditions set out in paragraph 180.1(a) are met and may refund the duty imposed on imported black stock tobacco

Headquarters Positions
Director General, Excise and GST/HST Rulings Directorate
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions
Director, Tax Services Office
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty
Team Leader, Excise Duty

Section 181
May refund to a tobacco licensee the duty paid on reworked or destroyed tobacco products

Headquarters Positions
Director General, Business Returns and Payments Processing Directorate
Director General, Excise and GST/HST Rulings
Director, Business Registration and Corporation Returns Division
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations
Manager, Excise Operations, Business Registration and Corporation Returns Division

Field Positions
Director, Summerside Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Division, Summerside Tax Centre
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty
Manager, Corporation Services, Specialty Business Returns, Accounting and Revenue Processing, Summerside Tax Centre
Team Leader, Specialty Business Returns, Summerside Tax Centre

History:  Delegation in respect of section 181 was amended on November 6, 2014.

Section 181.1
May refund to a duty free shop licensee the special duty paid on imported manufactured tobacco that is destroyed

Headquarters Positions
Director General, Business Returns and Payments Processing Directorate
Director General, Excise and GST/HST Rulings Directorate
Director, Business Registration and Corporation Programs Division
Director, Excise Duties and Taxes Division
Manager, Excise and GST/HST Rulings
Manager, Excise and Other Levies, Business Registration and Corporation Programs Division

Field Positions
Director, Summerside Tax Centre
Director, Tax Services Office
Assistant Director, Business Division, Summerside Tax Centre
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Manager, Excise Duty
Manager, Corporation Services, Specialty Business Returns, Accounting and Revenue Processing, Summerside Tax Centre
Team Leader, Excise Duty
Team Leader, Specialty Business Returns, Summerside Tax Centre

History:  Delegation in respect of section 181.1 was amended on November 6, 2014.  It was initially approved on December 18, 2007.

Subsection 182(1)
May refund an amount of tax to an importer of tobacco products manufactured in Canada if satisfied that the container is duly marked and that all foreign taxes and duties have been paid

Headquarters Positions
Director General, Business Returns and Payments Processing Directorate
Director General, Excise and GST/HST Rulings
Director, Business Registration and Corporation Returns Division
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations
Manager, Excise Operations, Business Registration and Corporation Returns Division

Field Positions
Director, Summerside Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Division, Summerside Tax Centre
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty
Manager, Corporation Services, Specialty Business Returns, Accounting and Revenue Processing, Summerside Tax Centre
Team Leader, Specialty Business Returns, Summerside Tax Centre

History:  Delegation in respect of subsection 182(1) was amended on November 6, 2014.

Subsection 182(4)
May refund special duty to a tobacco licensee in specified circumstances

Headquarters Positions
Director General, Business Returns and Payments Processing Directorate
Director General, Excise and GST/HST Rulings
Director, Business Registration and Corporation Returns Division
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations
Manager, Excise Operations, Business Registration and Corporation Returns Division

Field Positions
Director, Summerside Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Division, Summerside Tax Centre
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty
Manager, Corporation Services, Specialty Business Returns, Accounting and Revenue Processing, Summerside Tax Centre
Team Leader, Specialty Business Returns, Summerside Tax Centre

History:  Delegation in respect of subsection 182(4) was amended on November 6, 2014.

Subsection 183(1)
May refund special duty to a duty free shop licensee in specified circumstances

Headquarters Positions
Director General, Business Returns and Payments Processing Directorate
Director General, Excise and GST/HST Rulings
Director, Business Registration and Corporation Returns Division
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations
Manager, Excise Operations, Business Registration and Corporation Returns Division

Field Positions
Director, Summerside Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Division, Summerside Tax Centre
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty
Manager, Corporation Services, Specialty Business Returns, Accounting and Revenue Processing, Summerside Tax Centre
Team Leader, Specialty Business Returns, Summerside Tax Centre

History:  Delegation in respect of subsection 183(1) was amended on November 6, 2014.

Subsection 185(1)
May refund special duty on imported bulk spirits to a spirits licensee in specified circumstances

Headquarters Positions
Director General, Business Returns and Payments Processing Directorate
Director General, Excise and GST/HST Rulings
Director, Business Registration and Corporation Returns Division
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations
Manager, Excise Operations, Business Registration and Corporation Returns Division

Field Positions
Director, Summerside Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Division, Summerside Tax Centre
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty
Manager, Corporation Services, Specialty Business Returns, Accounting and Revenue Processing, Summerside Tax Centre
Team Leader, Specialty Business Returns, Summerside Tax Centre

History:  Delegation in respect of subsection 185(1) was amended on November 6, 2014.

Subsection 185(2)
May refund special duty on packaged imported spirits to an excise warehouse licensee in specified circumstances

Headquarters Positions
Director General, Business Returns and Payments Processing Directorate
Director General, Excise and GST/HST Rulings
Director, Business Registration and Corporation Returns Division
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations
Manager, Excise Operations, Business Registration and Corporation Returns Division 

Field Positions
Director, Summerside Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Division, Summerside Tax Centre
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty
Manager, Corporation Services, Specialty Business Returns, Accounting and Revenue Processing, Summerside Tax Centre
Team Leader, Specialty Business Returns, Summerside Tax Centre 

History:  Delegation in respect of subsection 185(2) was amended on November 6, 2014.

Section 186
May refund to an excise warehouse licensee the duty paid on packaged alcohol returned to the warehouse

Headquarters Positions
Director General, Business Returns and Payments Processing Directorate
Director General, Excise and GST/HST Rulings
Director, Business Registration and Corporation Returns Division
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations
Manager, Excise Operations, Business Registration and Corporation Returns Division

Field Positions
Director, Summerside Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Division, Summerside Tax Centre
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty
Manager, Corporation Services, Specialty Business Returns, Accounting and Revenue Processing, Summerside Tax Centre
Team Leader, Specialty Business Returns, Summerside Tax Centre

History:  Delegation in respect of section 186 was amended on November 6, 2014.

Section 187
May refund to an excise warehouse licensee the duty paid on the alcohol remaining in a returned marked special container and may approve the manner in which that alcohol is to be destroyed 

Headquarters Positions
Director General, Business Returns and Payments Processing Directorate
Director General, Excise and GST/HST Rulings
Director, Business Registration and Corporation Returns Division
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations
Manager, Excise Operations, Business Registration and Corporation Returns Division 

Field Positions
Director, Summerside Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Division, Summerside Tax Centre
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty
Manager, Corporation Services, Specialty Business Returns, Accounting and Revenue Processing, Summerside Tax Centre
Team Leader, Specialty Business Returns, Summerside Tax Centre 

Note: Approval of the manner in which the alcohol is destroyed under this provision is based upon the recommendation of the Director General, Laboratory and Scientific Services Directorate, the Director, Industrial Commodities Division, or the Chief, Alcohol and Tobacco Section, or a person authorized to perform the duties of one of those positions. 

History:  Delegation in respect of section 187 was amended on November 6, 2014.

Section 187.1
May refund to a cannabis licensee the duty paid on a cannabis product that is reworked or to be destroyed

Headquarters Position
Director General, Excise and GST/HST Rulings Directorate
Director General, Business Returns Directorate
Director, Excise and GST/HST Rulings Directorate
Director, Business Returns Directorate
Manager, Excise and GST/HST Rulings Directorate
Manager, Business Returns Directorate

Field Position
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Excise Duty
Manager, Business Returns and Specialty Services
Team Leader, Business Returns and Specialty Services

History: Delegation in respect of section 187.1 was approved on October 1, 2018.

Section 187.2
May refund to a vaping licensee the duty paid on a vaping product that is re-worked or destroyed

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Excise and Specialty Tax Directorate
Director, Assessment, Benefit, and Service Branch
Director, Excise and Specialty Tax Directorate 
Manager, Assessment, Benefit, and Service Branch
Manager, Excise and Specialty Tax Directorate 

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 Centre
Assistant Director, Tax Services Office
Manager, Business Returns
Manager, Business Returns and Specialty Services
Manager, Excise Duties and Taxes
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services

History: Delegation in respect of section 187.2 was approved on November 18, 2022.

Section 188
Assess, reassess or make an additional assessment of any amount payable; apply unclaimed refunds, overpayments or payments against other amounts; and refund excess amounts, with applicable interest

Headquarters Positions
Director General, Business Returns and Payments Processing Directorate
Director General, Excise and GST/HST Rulings
Director, Business Registration and Corporation Returns Division
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations
Manager, Excise Operations, Business Registration and Corporation Returns Division

Field Positions
Director, Summerside Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Division, Summerside Tax Centre
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty
Manager, Corporation Services, Specialty Business Returns, Accounting and Revenue Processing, Summerside Tax Centre
Team Leader, Specialty Business Returns, Summerside Tax Centre

History:  Delegation in respect of section 188 was amended on November 6, 2014.

Subsection 188(9.1)
May determine that a request has been submitted in a satisfactory manner

Headquarters Positions
Director General, Collections
Director General, Debt Management Compliance
Director General, Tax and Charities Appeals Directorate
Director, Collections
Director, Tax and Charities Appeals Directorate
Director, Trust Accounts
Manager, Collections and Verification Branch
Manager, Tax and Charities Appeals Directorate

Field Positions
Director, National Verification and Collections Centre
Director, Tax Services Office
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Chief of Appeals
Manager, Appeals
Manager, Excise Duty
Manager, Litigation
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Large Objections Case Manager
Team Leader, Appeals
Team Leader, Litigation
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Coordinator, Large File, Appeals

History:  Delegation in respect of subsection 188(9.1) was amended on October 19, 2020 and November 6, 2014.  It was initially approved on July 19, 2011.

Section 189
Assess, reassess or make an additional assessment of the amount of any refund payable to a person, pay the refund determined payable to the person, with applicable interest 

Headquarters Positions
Director General, Business Returns and Payments Processing Directorate
Director General, Excise and GST/HST Rulings
Director, Business Registration and Corporation Returns Division
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations
Manager, Excise Operations, Business Registration and Corporation Returns Division 

Field Positions
Director, Summerside Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Division, Summerside Tax Centre
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty
Manager, Corporation Services, Specialty Business Returns, Accounting and Revenue Processing, Summerside Tax Centre
Team Leader, Specialty Business Returns, Summerside Tax Centre 

History:  Delegation in respect of section 189 was amended on November 6, 2014.

Subsection 191(5)
May at any time make an assessment for another fiscal month

Headquarters Positions
Director General, Business Returns and Payments Processing Directorate
Director General, Excise and GST/HST Rulings
Director, Business Registration and Corporation Returns Division
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations
Manager, Excise Operations, Business Registration and Corporation Returns Division

Field Positions
Director, Summerside Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Division, Summerside Tax Centre
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty
Manager, Corporation Services, Specialty Business Returns, Accounting and Revenue Processing, Summerside Tax Centre
Team Leader, Specialty Business Returns, Summerside Tax Centre

History:  Delegation in respect of subsection 191(5) was amended on November 6, 2014.

Subsection 191(6)
May at any time assess or reassess a fiscal month or an application for the purpose of taking the reduction of duty into account in respect of a refund or other payment

Headquarters Positions
Director General, Business Returns and Payments Processing Directorate
Director General, Excise and GST/HST Rulings
Director, Business Registration and Corporation Returns Division
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations
Manager, Excise Operations, Business Registration and Corporation Returns Division

Field Positions
Director, Summerside Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Division, Summerside Tax Centre
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty
Manager, Corporation Services, Specialty Business Returns, Accounting and Revenue Processing, Summerside Tax Centre
Team Leader, Specialty Business Returns, Summerside Tax Centre

History:  Delegation in respect of subsection 191(6) was amended on November 6, 2014.

Subsection 191(7)
May advance an alternative argument in support of an assessment 

Headquarters Positions
Director General, Tax and Charities Appeals
Director, Tax and Charities Appeals
Manager, Tax and Charities Appeals Directorate 

Field Positions
Chief of Appeals
Manager, Appeals
Manager, Litigation
Team Leader, Appeals
Team Leader, Litigation
Large Objections Case Manager 

History:  Delegation in respect of subsection 191(7) was amended on November 6, 2014 and July 12, 2005.

Subsection 193(1)
Send a notice of assessment 

Headquarters Positions
Director General, Business Returns and Payments Processing Directorate
Director General, Excise and GST/HST Rulings
Director, Business Registration and Corporation Returns Division
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations
Manager, Excise Operations, Business Registration and Corporation Returns Division 

Field Positions
Director, Summerside Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Division, Summerside Tax Centre
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty
Manager, Corporation Services, Specialty Business Returns, Accounting and Revenue Processing, Summerside Tax Centre
Team Leader, Specialty Business Returns, Summerside Tax Centre 

History:  Delegation in respect of subsection 193(1) was amended on November 6, 2014.

Subsection 195(3)
May request a person who has filed a notice of objection to provide the information required under paragraph 195(2)(b) or (c) of the Act 

Headquarters Positions
Director General, Tax and Charities Appeals
Director, Tax and Charities Appeals
Manager, Tax and Charities Appeals Directorate 

Field Positions
Chief of Appeals
Manager, Appeals
Team Leader, Appeals
Large Objections Case Manager 

History:  Delegation in respect of subsection 195(3) was amended on November 6, 2014 and July 12, 2005.

Subsection 195(7)
May accept a notice of objection that was not filed in the prescribed form and manner

Headquarters Positions
Director General, Tax and Charities Appeals
Director, Tax and Charities Appeals
Manager, Tax and Charities Appeals Directorate

Field Positions
Chief of Appeals
Manager, Appeals
Team Leader, Appeals
Large Objections Case Manager

History:  Delegation in respect of subsection 195(7) was amended on November 6, 2014 and July 12, 2005.

Subsection 195(8)
Reconsider the assessment, on receipt of a notice of objection, and vacate or confirm it or make a reassessment

Headquarters Positions
Director General, Tax and Charities Appeals
Director, Tax and Charities Appeals
Manager, Tax and Charities Appeals Directorate

Field Positions
Chief of Appeals
Manager, Appeals
Team Leader, Appeals
Large Objections Case Manager

History:  Delegation in respect of subsection 195(8) was amended on November 6, 2014 and July 12, 2005.

Subsection 195(9)
May confirm an assessment without reconsideration, when a person wishes to appeal directly to the Tax Court

Headquarters Positions
Director General, Tax and Charities Appeals
Director, Tax and Charities Appeals
Manager, Tax and Charities Appeals Directorate

Field Positions
Chief of Appeals
Manager, Appeals
Team Leader, Appeals
Large Objections Case Manager

History:  Delegation in respect of subsection 195(9) was amended on November 6, 2014 and July 12, 2005.

Subsection 195(10)
Send notice of the decision made under subsection (8) or (9) to the person who filed an objection

Headquarters Positions
Director General, Tax and Charities Appeals
Director, Tax and Charities Appeals
Manager, Tax and Charities Appeals Directorate

Field Positions
Chief of Appeals
Manager, Appeals
Team Leader, Appeals
Large Objections Case Manager

History:  Delegation in respect of subsection 195(10) was amended on November 6, 2014 and July 12, 2005.

Subsection 196(1)
May grant an application to extend the time for filing a notice of objection

Headquarters Positions
Director General, Tax and Charities Appeals
Director, Tax and Charities Appeals
Manager, Tax and Charities Appeals Directorate

Field Positions
Chief of Appeals
Manager, Appeals
Team Leader, Appeals
Large Objections Case Manager

History:  Delegation in respect of subsection 196(1) was amended on November 6, 2014 and July 12, 2005.

Subsection 196(4)
May accept an application to extend the time to file an objection that was not made in accordance with subsection 196(3) of the Act

Headquarters Positions
Director General, Tax and Charities Appeals
Director, Tax and Charities Appeals
Manager, Tax and Charities Appeals Directorate

Field Positions
Chief of Appeals
Manager, Appeals
Team Leader, Appeals
Large Objections Case Manager

History:  Delegation in respect of subsection 196(4) was amended on November 6, 2014 and July 12, 2005.

Subsection 196(5)
Consider without delay an application to extend the time to file an objection, grant or refuse it, and notify the person of the decision 

Headquarters Positions
Director General, Tax and Charities Appeals
Director, Tax and Charities Appeals
Manager, Tax and Charities Appeals Directorate 

Field Positions
Chief of Appeals
Manager, Appeals
Team Leader, Appeals
Large Objections Case Manager 

History:  Delegation in respect of subsection 196(5) was amended on November 6, 2014 and July 12, 2005.

Subsection 204(1)
May, with the agreement of the person, refer a matter to the Tax Court

Headquarters Positions
Director General, Tax and Charities Appeals

History:  Delegation in respect of subsection 204(1) was amended on November 6, 2014.

Subsection 205(1)
May apply to the Tax Court for a determination of a question that, in his opinion, is common to the assessments of two or more persons 

Headquarters Positions
Director General, Tax and Charities Appeals
Director, Tax and Charities Appeals
Manager, Tax and Charities Appeals Directorate 

Field Positions
Chief of Appeals
Manager, Appeals
Manager, Litigation 

History:  Delegation in respect of subsection 205(1) was amended on November 6, 2014 and July 12, 2005.

Subsection 205(3)
Serve a copy of the application on each person named in it and any other person likely to be affected by the determination

Headquarters Positions
Director General, Tax and Charities Appeals
Director, Tax and Charities Appeals
Manager, Tax and Charities Appeals Directorate

Field Positions
Chief of Appeals
Manager, Appeals
Manager, Litigation

History:  Delegation in respect of subsection 205(3) was amended on November 6, 2014 and July 12, 2005.

Subsection 205(6)
May appeal from the Court’s determination under subsection 205(4) 

Headquarters Positions
Director General, Tax and Charities Appeals 

History:  Delegation in respect of subsection 205(6) was amended on November 6, 2014.

Subsection 206(3)
May specify in writing the form a record is to take and the information it must contain 

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations 

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty 

History:  Delegation in respect of subsection 206(3) was amended on November 6, 2014.

Subsection 206(4)
May authorize that records be kept outside of Canada or in a language other than English or French

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty

History:  Delegation in respect of subsection 206(4) was amended on November 6, 2014.

Subsection 206(6)
May require a person to keep specified records 

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations 

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty 

History:  Delegation in respect of subsection 206(6) was amended on November 6, 2014.

Subsection 207(2)
May demand that a person retain records for the period specified in the demand

Headquarters Positions
Director General, Collections and Verification Branch
Director General, Excise and GST/HST Rulings 
Director, Collections and Verification Branch
Director, Excise Duties and Taxes Division
Manager, Collections and Verification Branch 
Manager, Excise Duty Operations

Field Positions
Director, National Verification and Collections Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs 
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Services Office
Manager, Employer Services
Manager, Excise Duty
Manager, Revenue Collections
Team Leader, Revenue Collections
Team Leader, Trust Compliance

History:  Delegation in respect of subsection 207(2) was amended on October 19, 2020 and November 6, 2014.

Subsection 207(3)
May give written permission for the disposal of records before the expiry of the required retention period 

Headquarters Positions
Director General, Collections and Verification Branch 
Director General, Excise and GST/HST Rulings 
Director, Collections and Verification Branch
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions
Director, National Verification and Collections Centre
Director, Tax Services Office
Assistant Director, Audit 
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs 
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Services Office 
Manager, Excise Duty

History:  Delegation in respect of subsection 207(3) was amended on October 19, 2020 and November 6, 2014.

Subsection 208(1)
May, by notice, require a person to provide any information or record within the time stipulated in the notice 

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Collections
Director General, Excise and GST/HST Rulings
Director General, Tax and Charities Appeals
Director, Collections
Director, Customs Operations Division, Investigations Directorate
Director, Excise Duties and Taxes Division
Director, Tax and Charities Appeals
Manager, Tax and Charities Appeals Directorate
Manager, Collections and Verification Branch
Manager, Excise Duty Operations 

Field Positions
Director, National Verification and Collections Centre
Director, Tax Services Office
Director, Investigations Division, Customs
Regional Director, Customs
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Excise Duty
Manager, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services 

History:  Delegation in respect of subsection 208(1) was amended on October 19, 2020, November 6, 2014 and July 12, 2005.

Subsection 208(3)
May make an ex parte application to a judge for an authorization to require a third party to provide information or records relating to unnamed persons 

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Collections
Director General, Excise and GST/HST Rulings
Director General, Tax and Charities Appeals
Director, Collections
Director, Customs Operations Division, Investigations Directorate
Director, Excise Duties and Taxes Division 

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 208(3) was amended on October 19, 2020 and November 6, 2014.

Subsection 209(1)
May apply to a judge for an order requiring a person to provide any access, assistance, information or record sought under section 208 or 260 of the Act 

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Collections
Director General, Excise and GST/HST Rulings
Director General, Tax and Charities Appeals
Director, Collections
Director, Customs Operations Division, Investigations Directorate
Director, Excise Duties and Taxes Division 

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

History:  Delegation in respect of subsection 209(1) was amended on October 19, 2020 and November 6, 2014.

Subsection 210(2)
May, by notice, require a resident or non-resident person to provide any foreign based information or record

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Collections
Director General, Excise and GST/HST Rulings
Director General, Tax and Charities Appeals
Director, Collections
Director, Customs Operations Division, Investigations Directorate
Director, Excise Duties and Taxes Division
Director, Tax and Charities Appeals
Manager, Collections and Verification Branch
Manager, Excise Duty Operations
Manager, Tax and Charities Appeals Directorate 

Field Positions
Director, Investigations Division, Customs
Director, National Verification and Collections Centre
Director, Tax Services Office
Regional Director, Customs
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Chief of Appeals
Manager, Appeals
Manager, Employer Services
Manager, Excise Duty
Manager, Revenue Collections
Manager, Revenue Collections and Client Services 

History:  Delegation in respect of subsection 210(2) was amended on October 19, 2020, November 6, 2014 and July 12, 2005.

Subsection 210(8)
May make a motion to prohibit the introduction of foreign based information or record, if there was failure to comply with a request to provide such information or record

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Collections
Director General, Excise and GST/HST Rulings
Director General, Tax and Charities Appeals
Director, Collections
Director, Customs Operations Division, Investigations Directorate
Director, Excise Duties and Taxes Division
Director, Tax and Charities Appeals
Manager, Collections and Verification Branch
Manager, Excise Duty Operations
Manager, Tax and Charities Appeals Directorate

Field Positions
Director, Investigations Division, Customs
Director, National Verification and Collections Centre
Director, Tax Services Office
Regional Director, Customs
Assistant Director, Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Chief of Appeals
Manager, Appeals
Manager, Excise Duty
Manager, Revenue Collections
Manager, Revenue Collections and Client Services

History:  Delegation in respect of subsection 210(8) was amended on October 19, 2020, November 6, 2014 and July 12, 2005.

Subsection 211(1) – Definition of “contact information”
May specify other information in respect of a holder of a business number that may constitute “contact information”

Headquarters Positions
Director General, Business Returns Directorate
Director, Business Registration and Corporation Programs Division

History:  Delegation in respect of subsection 211(1) was approved on July 19, 2011.

Subsection 211(5)
May provide appropriate persons with confidential information that may be regarded as necessary for a purpose relating to the life, health, or safety of an individual or to the environment in Canada or any other country

Headquarters Positions
Director General, Business Returns and Payments Processing Directorate
Director General, Collections
Director General, Excise and GST/HST Rulings
Director General, Legislative Policy and Regulatory Affairs Branch
Director General, Tax and Charities Appeals
Director, Business Registration and Corporation Returns Division
Director, Collections
Director, Excise Duties and Taxes Division
Director, Legislative Policy and Regulatory Affairs Branch
Manager, Collections and Verification Branch
Manager, Excise Duty Operations
Manager, Excise Operations, Business Registration and Corporation Returns Division
Manager, Legislative Policy and Regulatory Affairs Branch
Senior Policy Analyst, Legislative Policy and Regulatory Affairs Branch
Senior Program Specialist, Legislative Policy Directorate
Senior Technical Publications Analyst, Legislative Policy Directorate
Policy Analyst, Legislative Policy and Regulatory Affairs Branch
Technical Policy Advisor, Legislative Policy Directorate
Senior Project Officer, Legislative Policy Directorate

Field Positions
Director, Investigations Division, Customs
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Regional Director, Customs
Assistant Director, Audit
Assistant Director, Business Division, Summerside Tax Centre
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Chief of Appeals
Manager, Corporation Services, Specialty Business Returns, Accounting and Revenue Processing, Summerside Tax Centre
Manager, Excise Duty
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Specialty Business Returns, Summerside Tax Centre
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services

History:  Delegation in respect of subsection 211(5) was amended on Novembre 24, 2021, October 19, 2020, November 6, 2014 and July 12, 2005.

Subsection 211(6.2)
May make available to the public the business number and the name of the holder of a business number

Headquarters Positions
Director General, Business Returns Directorate
Director, Business Registration and Corporation Programs Division

History:  Delegation in respect of subsection 211(6.2) was approved on July 19, 2011.

Subsection 211(9)
May appeal an order or direction made in the course of or in connection with legal proceedings requiring an official or other representative of a government entity to give or produce evidence relating to any confidential information 

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Collections
Director General, Debt Management Compliance
Director General, Excise and GST/HST Rulings Directorate
Director General, Tax and Charities Appeals Directorate
Director, Collections
Director, Excise Duties and Taxes Division
Director, Policy, Planning and Disclosures Division
Director, Trust Accounts 

Field Positions
Director, National Verification and Collections Centre
Director, Summerside Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Services Office
Chief of Appeals
Manager, Litigation 

History:  Delegation in respect of subsection 211(9) was amended on October 19, 2020, November 6, 2014 and July 19, 2011.

Paragraph 212(2)(e)
May waive the requirement for a trustee in bankruptcy to file a return 

Headquarters Positions
Director General, Collections
Director General, Excise and GST/HST Rulings
Director, Collections
Director, Excise Duties and Taxes Division
Manager, Collections and Verification Branch
Manager, Excise Duty Operations 

Field Positions
Director, Investigations Division, Customs
Director, National Verification and Collections Centre
Director, Summerside Tax Centre
Director, Tax Services Office
Regional Director, Customs
Assistant Director, Audit
Assistant Director, Business Division, Summerside Tax Centre 
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Corporation Services, Specialty Business Returns, Accounting and Revenue Processing, Summerside Tax Centre
Manager, Excise Duty
Manager or Chief, Investigations Division, Customs
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Specialty Business Returns, Summerside Tax Centre 

History:  Delegation in respect of paragraph 212(2)(e) was amended on October 19, 2020 and November 6, 2014.

Paragraph 212(3)(e)
May waive the requirement for a receiver to file a return

Headquarters Positions
Director General, Collections
Director General, Excise and GST/HST Rulings
Director, Collections
Director, Excise Duties and Taxes Division
Manager, Collections and Verification Branch
Manager, Excise Duty Operations

Field Positions
Director, Investigations Division, Customs
Director, National Verification and Collections Centre
Director, Summerside Tax Centre
Director, Tax Services Office
Regional Director, Customs
Assistant Director, Audit
Assistant Director, Business Division, Summerside Tax Centre 
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Corporation Services, Specialty Business Returns, Accounting and Revenue Processing, Summerside Tax Centre
Manager, Excise Duty
Manager or Chief, Investigations Division, Customs
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Specialty Business Returns, Summerside Tax Centre

History:  Delegation in respect of paragraph 212(3)(e) was amended on October 19, 2020 and November 6, 2014.

Subsection 212(4)
May issue a clearance certificate to a receiver or a representative

Headquarters Positions
Director General, Collections
Director General, Excise and GST/HST Rulings
Director, Collections
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions
Director, Investigations Division, Customs
Director, Summerside Tax Centre
Director, Tax Services Office
Regional Director, Customs
Assistant Director, Audit
Assistant Director, Business Division, Summerside Tax Centre 
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Assistant Director, Revenue Collections
Manager, Corporation Services, Specialty Business Returns, Accounting and Revenue Processing, Summerside Tax Centre
Manager, Excise Duty
Manager or Chief, Investigations Division, Customs
Manager, Revenue Collections
Team Leader, Revenue Collections
Team Leader, Specialty Business Returns, Summerside Tax Centre

History:  Delegation in respect of subsection 212(4) was amended on November 6, 2014.

Subsection 219(3)
May file a stay of proceedings with the Tax Court 

Headquarters Positions
Director General, Tax and Charities Appeals
Director, Tax and Charities Appeals
Manager, Tax and Charities Appeals Directorate 

Field Positions
Chief of Appeals
Manager, Appeals
Manager, Litigation 

History:  Delegation in respect of subsection 219(3) was amended on November 6, 2014 and July 12, 2005.

Subsection 237(6)
May accept evidence that the alcohol, tobacco product or vaping product that was removed from their excise warehouse or special excise warehouse was returned to that warehouse

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations 

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty 

History:  Delegation in respect of subsection 237(6) was amended on November 18, 2022 and November 6, 2014.

Subsection 254(1)
May issue a notice that a penalty is being imposed under any of the specified provisions 

Headquarters Positions
Director General, Debt Management Compliance
Director General, Excise and GST/HST Rulings Directorate
Director, Excise Duties and Taxes Division
Director, Trust Accounts
Manager, Excise Duty Operations
Manager, Revenue Collections 

Field Positions
Director, National Verification and Collections Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Employer Services
Manager, Excise Duty
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Excise Duty 
Team Leader, Trust Compliance

History:  Delegation in respect of subsection 254(1) was amended on October 19, 2020 and July 19, 2011.

Section 255.1
May waive or reduce any penalty payable under section 251.1 

Headquarters Positions
Director General, Collections
Director General, Debt Management Compliance
Director General, Excise and GST/HST Rulings Directorate
Director General, Horizontal Integration
Director General, Tax and Charities Appeals Directorate
Director General, Taxpayer Relief and Service Complaints Directorate
Director, Collections
Director, Excise Duties and Taxes Division
Director, Horizontal Programs
Director, Programs Division
Director, Tax and Charities Appeals Directorate
Director, Trust Accounts
Manager, Excise Duty Operations
Manager, Revenue Collections
Manager, Tax and Charities Appeals Directorate
Manager, Taxpayer Relief
Manager, Voluntary Disclosures Program 

Field Positions
Director, National Verification and Collections Centre
Director, Summerside Tax Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Division, Summerside Tax Centre
Assistant Director, Individual Tax Returns and Compliance
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Chief of Appeals
Manager, Appeals
Manager, Compliance
Manager, Corporate Returns, Excise and Other Levies, and Revenue Processing, Summerside Tax Centre
Manager, Employer Services
Manager, Excise Duty
Manager, Individual Tax Returns and Compliance
Manager, Litigation
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Large Objections Case Manager
Team Leader, Appeals
Team Leader, Individual Tax Returns and Compliance
Team Leader, Intake Center
Team Leader, Litigation
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Taxpayer Relief
Team Leader, Trust Compliance
Team Leader, Voluntary Disclosures Program Processing
Coordinator, Large File, Appeals 

History:  Delegation in respect of section 255.1 was amended on October 19, 2020, November 6, 2014, April 12, 2013, July 19, 2011 and March 14, 2011.

Subsection 260(4)
May make an ex parte application to a judge for a warrant authorizing an officer to enter a dwelling house

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Collections
Director General, Excise and GST/HST Rulings
Director, Collections
Director, Customs Operations Division, Investigations Directorate
Director, Excise Duties and Taxes Division

Field Positions
Director, Investigations Division, Customs
Director, National Verification and Collections Centre
Director, Tax Services Office
Regional Director, Customs
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Services Office

History:  Delegation in respect of subsection 260(4) was amended on October 19, 2020 and November 6, 2014.

Section 265
May return things seized under section 260 of the Act, on receipt of satisfactory security

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions
Director, Tax Services Office
Detachment Commander, Royal Canadian Mounted Police
Customs and Excise Section Commander, Royal Canadian Mounted Police

History:  Delegation in respect of section 265 was amended on November 6, 2014.

Subsection 266(1)
May sell, destroy or otherwise deal with anything seized under section 260 of the Act

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions
Director, Tax Services Office
Detachment Commander, Royal Canadian Mounted Police
Customs and Excise Section Commander, Royal Canadian Mounted Police 

History:  Delegation in respect of subsection 266(1) was amended on November 6, 2014.

Paragraph 266(3)(b)
May determine the value of things at the time of their seizure for the purpose of compensation payment

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions
Director, Tax Services Office
Detachment Commander, Royal Canadian Mounted Police
Customs and Excise Section Commander, Royal Canadian Mounted Police

History:  Delegation in respect of paragraph 266(3)(b) was amended on November 6, 2014.

Subsection 270(1)
May cancel a penalty imposed in error and authorize the return of money paid in respect of the penalty, and may authorize the release of a thing seized in error or the return of security received in respect of the seizure

Headquarters Positions
Director General, Excise and GST/HST Rulings
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs
Manager, Excise Duty
Detachment Commander, Royal Canadian Mounted Police
Customs and Excise Section Commander, Royal Canadian Mounted Police

History:  Delegation in respect of subsection 270(1) was amended on November 6, 2014 and July 12, 2005.

Subsection 272(2)
May extend the time for making a request under section 271 of the Act, if satisfied that conditions set out in paragraphs (a) to (c) are met

Headquarters Positions
Director General, Tax and Charities Appeals Directorate
Director, Tax and Charities Appeals
Manager, Tax and Charities Appeals Directorate 

History:  Delegation in respect of subsection 272(2) was amended on November 6, 2014 and July 12, 2005.

Subsection 272(3)
Notify the applicant of the decision

Headquarters Positions
Director General, Tax and Charities Appeals Directorate
Director, Tax and Charities Appeals
Manager, Tax and Charities Appeals Directorate 

History:  Delegation in respect of subsection 272(3) was amended on November 6, 2014 and July 12, 2005. 

Subsection 273(1)
Review the circumstances of the case, on receipt of a request under section 271, decide whether the contravention occurred and the action to be taken

Headquarters Positions
Director General, Tax and Charities Appeals Directorate
Director, Tax and Charities Appeals
Manager, Tax and Charities Appeals Directorate 

History:  Delegation in respect of subsection 273(1) was amended on November 6, 2014 and July 12, 2005. 

Subsection 273(2)
Notify the person of the decision

Headquarters Positions
Director General, Tax and Charities Appeals Directorate
Director, Tax and Charities Appeals
Manager, Tax and Charities Appeals Directorate

History:  Delegation in respect of subsection 273(2) was amended on November 6, 2014 and July 12, 2005. 

Subsection 274(1)
Cancel the penalty imposed, if no contravention occurred, and authorize the return of money paid in respect of the penalty, or authorize the release of a thing seized or the return of security received in respect of the seizure

Headquarters Positions
Director General, Tax and Charities Appeals Directorate
Director, Tax and Charities Appeals
Manager, Tax and Charities Appeals Directorate 

History:  Delegation in respect of subsection 274(1) was amended on November 6, 2014 and July 12, 2005. 

Subsection 275(1)
If a contravention occurred, may confirm, increase, reduce or waive the penalty

Headquarters Positions
Director General, Tax and Charities Appeals Directorate
Director, Tax and Charities Appeals
Manager, Tax and Charities Appeals Directorate 

History:  Delegation in respect of subsection 275(1) was amended on November 6, 2014 and July 12, 2005. 

Subsection 275(2)
If a contravention occurred, may confirm the seizure, return the thing seized on receipt of a satisfactory amount of money, return any portion of any security taken, demand an amount of money sufficient in the circumstances, and impose applicable terms and conditions

Headquarters Positions
Director General, Tax and Charities Appeals Directorate
Director, Tax and Charities Appeals
Manager, Tax and Charities Appeals Directorate

History:  Delegation in respect of subsection 275(2) was amended on November 6, 2014 and July 12, 2005. 

Paragraph 275(3)(b)
May determine a satisfactory amount of security, if the person appeals the decision

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

History:  Delegation in respect of paragraph 275(3)(b) was amended on November 6, 2014.

Subsections 278(1) and (2)
May declare the extent and nature of a third party interest in a thing seized or forfeited, if satisfied that conditions set out in paragraph 278(2)(b) are met

Headquarters Positions
Director General, Tax and Charities Appeals Directorate
Director, Tax and Charities Appeals
Manager, Tax and Charities Appeals Directorate

History:  Delegation in respect of subsections 278(1) and (2) was amended on November 6, 2014 and July 12, 2005. 

Subsection 278(7)
Notify the applicant of the decision regarding third party interest

Headquarters Positions
Director General, Tax and Charities Appeals Directorate
Director, Tax and Charities Appeals
Manager, Tax and Charities Appeals Directorate 

History:  Delegation in respect of subsection 278(7) was amended on November 6, 2014 and July 12, 2005. 

Subsection 279(2)
May extend the time for the time for making a request under section 278 of the Act, if satisfied that conditions set out in paragraphs (a) to (c) are met

Headquarters Positions
Director General, Tax and Charities Appeals Directorate
Director, Tax and Charities Appeals
Manager, Tax and Charities Appeals Directorate

History:  Delegation in respect of subsection 279(2) was amended on November 6, 2014 and July 12, 2005. 

Subsection 279(3)
Notify the applicant of the decision

Headquarters Positions
Director General, Tax and Charities Appeals Directorate
Director, Tax and Charities Appeals
Manager, Tax and Charities Appeals Directorate

History:  Delegation in respect of subsection 279(3) was amended on November 6, 2014 and July 12, 2005. 

Subsection 283(1)
Shall, on request of an applicant, direct that the thing seized be given to the applicant whose interest is established or that proportionate compensation be paid to the applicant

Headquarters Positions
Director General, Tax and Charities Appeals Directorate
Director, Tax and Charities Appeals
Manager, Tax and Charities Appeals Directorate 

History:  Delegation in respect of subsection 283(1) was amended on November 6, 2014 and July 12, 2005. 

Subsection 285(1)
May accept satisfactory security for any amount payable under the Act

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

History:  Delegation in respect of subsection 285(1) was amended on November 6, 2014.

Subsection 285(2)
Surrender excess security on request

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

History:  Delegation in respect of subsection 285(2) was amended on November 6, 2014.

Subsection 286(7)
May take collection action on the basis of a judgment rendered by the courts in a similar case, after notifying the person that the judgment has been given in the other case

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

Field Positions
Director, Tax Services Office
Team Leader, Revenue Collections

History:  Delegation in respect of subsection 286(7) was amended on November 6, 2014. 

Subsection 286(8)
May take action to collect up to 50% of the total amounts unpaid by a person when that total exceeds $1,000,000

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

History:  Delegation in respect of subsection 286(8) was amended on November 6, 2014. 

Subsection 286.1(1)
May require security in a satisfactory form and up to specified amount when the remaining unpaid portion of a person’s assessment or liable penalty exceeds $10 million

Headquarters Positions
Director General, Collections and Verification Branch
Director, 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 Centre
Assistant Director, Tax Services Office
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections

History: Delegation in respect of subsection 286.1(1) was initially approved on September 28, 2021.

Subsection 286.1(4)
May collect an amount equivalent to the amount of security not furnished under subsection 286.1(1)

Headquarters Positions
Director General, Collections and Verification Branch
Director, 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 Centre
Assistant Director, Tax Services Office
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections

History: Delegation in respect of subsection 286.1(4) was initially approved on September 28, 2021.

Subsection 287(1)
May make an ex parte application to a judge for authorization to proceed 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 287(1) was amended on November 6, 2014.

Subsection 287(4)
Serve an authorization granted under subsection 287(1) of the Act

Headquarters Positions
Director General, Collections
Director, Collections

Field Positions
Director, Tax Centre
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

History:  Delegation in respect of subsection 287(4) was amended on November 6, 2014 and February 28, 2012.

Subsection 287(6)
May apply to a judge for further direction when service may not be 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 287(6) was amended on November 6, 2014.

Subsection 288(1)
May certify an amount payable by a debtor

Headquarters Positions
Director General, Collections
Director, Collections

Field Positions
Director, Tax Centre
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 288(1) was amended on November 6, 2014.

Subsection 288(8)
May authorize the sale or disposition of property

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 288(8) was amended on November 6, 2014.

Subsection 288(10)
May make an ex parte application to a judge for an order giving effect to a proceeding, charge, lien, priority or binding interest

Headquarters Positions
Director General, Collections
Director, Collections

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

History:  Delegation in respect of subsection 288(10) was amended on November 6, 2014.

Subsection 289(1)
May require a third party who is, or will be, liable to make a payment to a debtor to pay that money to the Receiver General

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

Field Positions
Director, Tax Centre
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
Collections Officer
Collections Contact Officer

History:  Delegation in respect of subsection 289(1) was amended on November 6, 2014 and February 28, 2012.

Subsection 289(2)
May require an institution or a person who will be lending or advancing funds to a debtor to pay that money to the Receiver General

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

Field Positions
Director, Tax Centre
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
Collections Officer
Collections Contact Officer

History:  Delegation in respect of subsection 289(2) was amended on November 6, 2014 and February 28, 2012.

Subsection 289(4)
May stipulate the portion of periodic payments that is 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 Centre
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
Collections Officer
Collections Contact Officer

History:  Delegation in respect of subsection 289(4) was amended on November 6, 2014 and February 28, 2012.

Subsection 289(7)
May assess any person for any amount payable by the person under section 289

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

Field Positions
Director, Tax Centre
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
Resource Officer/Complex Case Officer
Technical Advisor, Revenue Collections
Collections Officer
Collections Contact Officer

History:  Delegation in respect of subsection 289(7) was amended on November 6, 2014.

Section 290
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 Centre
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
Collections Officer
Collections Contact Officer

History:  Delegation in respect of section 290 was amended on November 6, 2014 and February 28, 2012.

Section 291
May acquire 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 291 was amended on November 6, 2014.

Subsection 292(1)
May require money seized from a debtor by a police officer to be turned over to the Receiver General instead of restoring it to the debtor

Headquarters Positions
Director General, Collections
Director, Collections

Field Positions
Director, Tax Centre
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

History:  Delegation in respect of subsection 292(1) was amended on November 6, 2014.

Subsection 293(1)
May give notice of the intention to seize, may issue a certificate of the failure to pay, and direct that the person's things be seized

Headquarters Positions
Director General, Collections
Director, Collections

Field Positions
Director, Tax Services Office

History:  Delegation in respect of subsection 293(1) was amended on November 6, 2014.

Subsection 293(2)
May dispose of things seized in a manner considered appropriate

Headquarters Positions
Director General, Collections
Director, Collections

Field Positions
Director, Tax Services Office

History:  Delegation in respect of subsection 293(2) was amended on November 6, 2014.

Subsection 294(1)
May demand payment of any amount owing or to be owed if a person is leaving Canada

Headquarters Positions
Director General, Collections
Director, Collections

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 Centre
Assistant Director, Tax Services Office

History:  Delegation in respect of subsection 294(1) was amended on Novembre 24, 2021, October 19, 2020 and November 6, 2014.

Subsection 294(2)
May seize things of a defaulting person leaving Canada

Headquarters Positions
Director General, Collections
Director, Collections

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 Centre
Assistant Director, Tax Services Office

History:  Delegation in respect of subsection 294(2) was amended on Novembre 24, 2021, October 19, 2020 and November 6, 2014.

Subsection 295(4)
May assess any person for any amount payable by the person under section 295

Headquarters Positions
Director General, Collections
Director, Collections

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

History:  Delegation in respect of subsection 295(4) was amended on November 6, 2014.

Subsection 295(7)
May make an assignment of a certificate to a director of a corporation

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 295(7) was amended on November 6, 2014.

Subsection 296(2)
May assess any person for any amount for which the person is liable under section 296

Headquarters Positions
Director General, Collections
Director, Collections

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

History:  Delegation in respect of subsection 296(2) was amended on November 6, 2014.

Subsection 297(3)
May assess a transferee in respect of any amount payable by reason of section 297

Headquarters Positions
Director General, Collections
Director, Collections

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

History:  Delegation in respect of subsection 297(3) was amended on November 6, 2014.

Subsection 301(12)
May present a document purporting to be a printout of information received under section 166

Headquarters Positions
Director General, Business Returns and Payments Processing Directorate
Director General, Collections and Verification Branch
Director General, Excise and GST/HST Rulings 
Director, Business Registration and Corporation Returns Division
Director, Collections and Verification Branch
Director, Excise Duties and Taxes Division
Manager, Collections and Verification Branch 
Manager, Excise Duty Operations 
Manager, Excise Operations, Business Registration and Corporation Returns Division

Field Positions
Director, Summerside Tax Centre
Director, National Verification and Collections Centre
Director, Tax Services Office
Assistant Director, Audit 
Assistant Director, Business Division, Summerside Tax Centre
Assistant Director, GST/HST Audit
Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs 
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Services Office
Manager, Corporation Services, Specialty Business Returns, Accounting and Revenue Processing, Summerside Tax Centre
Manager, Excise Duty
Manager, Revenue Collections
Team Leader, Specialty Business Returns, Summerside Tax Centre
Team Leader, Revenue Collections

History:  Delegation in respect of subsection 301(12) was amended on October 19, 2020 and November 6, 2014.

Officers authorized to exercise powers and perform duties of the Minister of National Revenue
under section 142.1 of the Customs Act:

This power was transferred to the Minister of Public Safety and Emergency Preparedness, under the Canada Border Services Agency Act, S.C. 2005, c. 38, subsection 60(2) and subparagraph 145(2)(d)(i). In accordance with subsection 25(2) of that Act, the delegation in respect of section 142.1 remains in effect as if it had been issued by that Minister, until it is replaced, rescinded or altered.

Section 142.1
May sell, destroy or otherwise deal with abandoned or forfeited spirits, specially denatured alcohol, wine, raw leaf tobacco and tobacco products

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Contraband and Intelligence Services Directorate, Customs Branch
Director General, Operational Policy and Coordination Directorate, Customs Branch
Director, Contraband and Intelligence Services Directorate, Customs Branch
Director, Investigations Directorate, Compliance Programs Branch
Director, Admissibility Programs Division, Operational Policy and Coordination Directorate, Customs Branch
Director, Client Services Division, Operational Policy and Coordination Directorate, Customs Branch
Director, Import Process Division, Operational Policy and Coordination Directorate, Customs Branch
Director, Export Process Division, Operational Policy and Coordination Directorate, Customs Branch

Field Positions
Director, Client Services Division, Customs
Director, Compliance Verification Division, Customs
Director, Contraband and Intelligence Services Division, Customs
Director, Investigations Division, Customs
Director, Program Services Division, Customs
Regional Director, Customs
District Director, Customs
District Manager or Chief, Customs
Manager, Client Services Division, Customs
Manager, Compliance Verification Division, Customs
Manager or Chief, Contraband and Intelligence Services Division, Customs
Manager or Chief, Investigations Division, Customs
Manager, Chief or Unit Head authorized to supervise officers in Customs
Superintendent or Supervisor authorized to supervise officers in Customs

Note: The delegation issued by the Minister of National Revenue in respect of section 142.1 was superseded by a delegation issued by the President of the Canada Border Services Agency (CBSA).  The current Customs Act delegation can be found on the CBSA’s internet site .

History:  Delegation in respect of section 142.1 was amended on November 6, 2014.  It was initially approved on June 13, 2003, effective July 1, 2003.

Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations

Subsection 5.1(3) and (5)
May authorize or refuse a service agreement and notify the applicant of the decision and effective date of authorization

Headquarters Positions
Director General, Legislative Policy and Regulatory Affairs Branch
Director, Legislative Policy and Regulatory Affairs Branch 
Manager, Legislative Policy and Regulatory Affairs Branch 

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Tax Centre
Assistant Director, Tax Services Office 
Manager, Excise Duties and Taxes
Team Leader, Excise Duties and Taxes
Officer/Auditor, Excise Duties and Taxes

History: Delegation in respect of subsection 5.1(3) and (5) was amended on January 23, 2024.

Subsection 5.1(4)
May allow a date later than 60 days prior to the proposed effective date of a service agreement 

Headquarters Positions
Director General, Legislative Policy and Regulatory Affairs Branch
Director, Legislative Policy and Regulatory Affairs Branch 
Manager, Legislative Policy and Regulatory Affairs Branch 

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Tax Centre
Assistant Director, Tax Services Office 
Manager, Excise Duties and Taxes
Team Leader, Excise Duties and Taxes
Officer/Auditor, Excise Duties and Taxes

History: Delegation in respect of subsection 5.1(4) was amended on January 23, 2024.

Subsection 5.1(6)
May specify conditions in respect of a service agreement authorized under subsection 5.1(5)

Headquarters Positions
Director General, Legislative Policy and Regulatory Affairs Branch
Director, Legislative Policy and Regulatory Affairs Branch 
Manager, Legislative Policy and Regulatory Affairs Branch 

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Tax Centre
Assistant Director, Tax Services Office 
Manager, Excise Duties and Taxes
Team Leader, Excise Duties and Taxes
Officer/Auditor, Excise Duties and Taxes

History: Delegation in respect of subsection 5.1(6) was amended on January 23, 2024.

Subsection 5.1(8)
May revoke the authorization of a service agreement and must issue a notification specifying the date of revocation in the case of a revocation

Headquarters Positions
Director General, Legislative Policy and Regulatory Affairs Branch 
Director, Legislative Policy and Regulatory Affairs Branch 
Manager, Legislative Policy and Regulatory Affairs Branch 

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Tax Centre
Assistant Director, Tax Services Office 
Manager, Excise Duties and Taxes
Team Leader, Excise Duties and Taxes
Officer/Auditor, Excise Duties and Taxes

History: Delegation in respect of subsection 5.1(8) was amended on January 23, 2024.