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

Last updated on March 29, 2023

The delegations listed below were first approved on September 27, 1999, and are effective as of that date, 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 Tax Act and its Regulations

  1. Persons holding the position of Commissioner, Deputy Commissioner and Assistant Commissioner in the Canada Revenue Agency, or a person authorized to perform the duties of one of those positions.
  2. Officers holding a position in the Canada Revenue Agency and the Canada Customs and Revenue AgencyFootnote 1  listed in the following Schedule, or a person authorized to perform the duties of that position, in respect of the provisions of the Excise Tax Act and its Regulations that are set out in the Schedule.

Schedule

Parts II to VIII
(Excise Taxes and Other Levies)


Subsection 17(2)
May grant a licence for the purposes of Part II

Headquarters Positions
Director General, Business Returns
Director, Business Accounting Programs Division
Manager, Business Registration Division
Manager, GST Business Returns and Payments Processing Division

Field Positions
Director, Tax Services Office
Assistant Director, Client Services Division
Manager, Business Registration 

History: Delegation in respect of subsection 17(2) was amended on May 6, 2013.


Subsection 17(3)
May cancel a licence issued under subsection 17(2)

Headquarters Positions
Director General, Business Returns
Director, Business Accounting Programs Division
Manager, Business Registration Division
Manager, GST Business Returns and Payments Processing Division

Field Positions
Director, Tax Services Office
Assistant Director, Client Services Division
Manager, Business Registration

History: Delegation in respect of subsection 17(3) was amended on May 6, 2013.


Subsection 20(8)
May grant an extension of time for filing a return or remitting tax by a licensed air carrier

Headquarters Positions
Director General, Client Services Directorate
Director General, Collections
Director General, Debt Management Compliance
Director General, Individual Returns and Payments Processing Directorate
Director, Client Services Programs Division
Director, Collections
Director, Trust Accounts 
Manager, Business Programs
Manager, Individual Programs
Manager, Ministerial Correspondence Division
Manager, Revenue Collections 

Field Positions
Director, International Tax Services Office
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Returns 
Assistant Director, Client Services Division
Assistant Director, Enquiries and Adjustments Division
Assistant Director, GST/HST Audit
Assistant Director, Individual and Estate Returns Division
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services 
Manager, Audit
Manager, Compliance
Manager, Employer Services
Manager, GST/HST Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T2 Returns
Team Leader, Revenue Collections
Team Leader, Trust Compliance

History: Delegation in respect of subsection 20(8) was amended on November 10, 2020, November 6, 2014, May 6, 2013, August 30, 2010, May 20, 2008 and August 27, 2007.


Subsection 20.1(8)
May grant an extension of time for paying an instalment

Headquarters Positions
Director General, Client Services Directorate
Director General, Collections
Director, Collections
Manager, Business Programs
Manager, Individual Programs
Manager, Ministerial Correspondence Division

Field Positions
Director, Tax Centre 
Director, Tax Services Office
Assistant Director, Business Returns 
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services 
Manager, Employer Services 
Manager, Revenue Collections
Manager, Revenue Collections and Client Services

History: Delegation in respect of subsection 20.1(8) was amended on November 6, 2014, August 30, 2010 and August 27, 2007. 


Subsection 21.15(1)
May require security for the payment of tax under Part II.1 of the Act

Headquarters Positions
Director General, Collections
Director, Collections

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services 
Manager, Audit
Manager, GST/HST Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services 
Team Leader, Audit
Team Leader, GST/HST Audit

History: Delegation in respect of subsection 21.15(1) was amended on November 6, 2014, May 6, 2013, August 30, 2010, May 20, 2008 and August 27, 2007. 


Subsection 21.15(2)
May fix the amount and form of security required by Part II.1 of the Act

Headquarters Positions
Director General, Collections
Director, Collections

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, GST/HST Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services 
Team Leader, Audit
Team Leader, GST/HST Audit 

History: Delegation in respect of subsection 21.15(2) was amended on November 6, 2014, May 6, 2013, August 30, 2010, May 20, 2008 and August 27, 2007. 


Section 21.18
May issue a licence for the purposes of Part II.1 of the Act

Headquarters Position
Director General, Business Returns
Director, Business Accounting Programs Division
Director, Excise Taxes and Special Levies
Manager, Business Registration Division
Manager, GST Business Returns and Payments Processing Division

Field Positions
Director, Tax Services Office
Assistant Director, Client Services Division
Manager, Business Registration 

History: Delegation in respect of section 21.18 was amended on May 6, 2013.


Section 21.19
May cancel a licence issued under section 21.18 of the Act

Headquarters Position
Director General, Business Returns
Director, Business Accounting Programs Division
Director, Excise Taxes and Special Levies
Manager, Business Registration Division
Manager, GST Business Returns and Payments Processing Division

Field Positions
Director, Tax Services Office
Assistant Director, Client Services Division
Manager, Business Registration 

History: Delegation in respect of section 21.19 was amended on May 6, 2013.


Subsection 21.3(2)
May issue a licence for the purposes of Part II.2 of the Act

Headquarters Position
Director General, Business Returns
Director, Business Accounting Programs Division
Director, Excise Duty Operations Division
Manager, Business Registration Division
Manager, GST Business Returns and Payments Processing Division

Field Positions
Director, Tax Services Office
Assistant Director, Client Services Division
Manager, Business Registration

History: Delegation in respect of subsection 21.3(2) was amended on May 6, 2013.


Subsection 21.3(3)
May cancel a licence issued pursuant to subsection 21.3(2) of the Act

Headquarters Position
Director General, Business Returns
Director, Business Accounting Programs Division
Director, Excise Duty Operations Division
Manager, Business Registration Division
Manager, GST Business Returns and Payments Processing Division

Field Positions
Director, Tax Services Office
Assistant Director, Client Services Division
Manager, Business Registration

History: Delegation in respect of subsection 21.3(3) was amended on May 6, 2013.


Subsection 21.32(8)
May grant an extension of time for filing a return or remitting tax by a licensed telecommunications carrier

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 21.32(8) was amended on November 6, 2014, May 6, 2013, August 30, 2010 and August 27, 2007. 


Subsection 21.33(8)
May grant an extension of time for paying an instalment

Headquarters Positions
Director General, Collections
Director, Collections

Field Positions
Director, Tax Centre 
Director, Tax Services Office
Assistant Director, Business Returns 
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services 
Manager, Employer Services 
Manager, Revenue Collections
Manager, Revenue Collections and Client Services  

History:  Delegation in respect of subsection 21.33(8) was amended on November 6, 2014, August 30, 2010 and August 27, 2007. 


Section 24
May require security from every manufacturer or producer and every packer of tobacco licensed under the Act that true excise tax returns will be rendered

Headquarters Positions
Director General, Collections
Director, Collections

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, GST/HST Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services 
Team Leader, Audit
Team Leader, GST/HST Audit

Note:  Section 24, as amended by S.C. 2002, c. 22, s. 369, ceased to apply to tobacco packers effective July 1, 2003.

History:  Delegation in respect of section 24 was amended on November 6, 2014, May 6, 2013, August 30, 2010, May 20, 2008 and August 27, 2007. 


Subsection 34(5)
May extend the time to file a tobacco products inventory tax return

Headquarters Positions
Director, Collections

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Revenue Collections
Manager, Audit
Manager, Revenue Collections
Team Leader, Audit
Team Leader, New Intake/Projects
Team Leader, Revenue Collections

Note:  Section 34 was repealed by S.C. 2002, c. 22, s. 370, effective July 1, 2003.

History:  Delegations in respect of the Excise Tax Act was amended on November 6, 2014, May 6, 2013, August 30, 2010, May 20, 2008 and August 27, 2007. 


Subsection 48(2)
May request an applicant to provide additional information in respect of a licence application

Headquarters Positions
Director General, Excise and GST/HST Rulings Directorate
Director, Excise Taxes and Special Levies
Director, General Operations and Border Issues Division
Director, Public Service Bodies and Governments Division

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Tax Services Office
Manager, Audit
Manager, Excise Duties and Taxes
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, Excise Duties and Taxes
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 48(2) was amended on November 10, 2020, April 5, 2016, November 6, 2014, May 6, 2013 and May 20, 2008.


Subsection 48(3)
May approve or reject an application

Headquarters Positions
Director General, Excise and GST/HST Rulings Directorate
Director, Excise Taxes and Special Levies
Director, General Operations and Border Issues Division
Director, Public Service Bodies and Governments Division

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Tax Services Office
Manager, Audit
Manager, Excise Duties and Taxes
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, Excise Duties and Taxes
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 48(3) was amended on November 10, 2020, April 5, 2016, November 6, 2014, May 6, 2013 and May 20, 2008.


Subsection 49(1)
May revoke an approval granted under subsection 48(3)

Headquarters Positions
Director General, Excise and GST/HST Rulings Directorate
Director, Excise Taxes and Special Levies
Director, General Operations and Border Issues Division
Director, Public Service Bodies and Governments Division

Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Tax Services Office
Manager, Audit
Manager, Excise Duties and Taxes
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

History: Delegation in respect of subsection 49(1) was amended on November 10, 2020, April 5, 2016, November 6, 2014, May 6, 2013 and May 20, 2008.


Subsection 54(2)
May grant a licence to a person applying therefore under subsection 54(1)

Headquarters Positions
Director General, Business Returns
Director General, Excise and GST/HST Rulings Directorate
Director, Business Accounting Programs Division
Director, Excise Taxes and Special Levies
Director, General Operations and Border Issues Division
Director, Public Service Bodies and Governments Division
Manager, Business Registration
Manager, GST Business Returns and Payments Processing Division

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Client Services Division
Assistant Director, GST/HST Audit
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, Business Registration
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, Business Registration
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 54(2) was amended on November 10, 2020, April 5, 2016, November 6, 2014, May 6, 2013 and May 20, 2008.


Subsection 54(4)
May cancel a licence issued under subsection 54(2)

Headquarters Positions
Director General, Business Returns
Director General, Excise and GST/HST Rulings Directorate
Director, Business Accounting Programs Division
Director, General Operations and Border Issues Division
Director, Public Service Bodies and Governments Division
Manager, Business Registration
Manager, GST Business Returns and Payments Processing Division

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Client Services Division
Manager, Business Registration
Team Leader, Business Registration

History:  Delegation in respect of subsection 54(4) was amended on November 10, 2020, April 5, 2016 and on May 6, 2013.


Subsection 55(2)
May grant a wholesaler’s licence in respect of a duty free shop

Headquarters Positions
Director General, Business Returns
Director General, Excise and GST/HST Rulings Directorate
Director, Business Accounting Programs Division
Director, Excise Taxes and Special Levies
Director, General Operations and Border Issues Division
Director, Public Service Bodies and Governments Division
Manager, Business Registration
Manager, GST Business Returns and Payments Processing Division

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Client Services Division
Manager, Business Registration
Manager, GST Business Returns and Payments Processing Division
Team Leader, Business Registration

History:  Delegation in respect of subsection 55(2) was amended on November 10, 2020, April 5, 2016 and on May 6, 2013.


Subsection 55(5)
May accept a bond in respect of a wholesaler’s licence

Headquarters Positions
Director General, Business Returns
Director General, Collections
Director General, Excise and GST/HST Rulings Directorate
Director General, Excise Duties and Taxes
Director, Business Accounting Programs Division
Director, Collections
Director, General Operations and Border Issues Division
Director, Public Service Bodies and Governments Division
Manager, Business Registration
Manager, GST Business Returns and Payments Processing Division

Field Positions
Director, Tax Services Office
Assistant Director, Client Services Division
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Assistant Director, Tax Services Office
Manager, Business Registration
Manager, Excise Duties and Taxes
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Excise Duties and Taxes

History:  Delegation in respect of subsection 55(5) was amended on November 10, 2020, April 5, 2016, November 6, 2014, May 6, 2013, August 30, 2010 and August 27, 2007. 


Subsection 55(6)
May approve the form of a bond referred to in subsection 55(5)

Headquarters Positions
Director General, Business Returns
Director General, Collections
Director General, Excise and GST/HST Rulings Directorate
Director General, Excise Duties and Taxes
Director, Business Accounting Programs Division
Director, Collections
Director, General Operations and Border Issues Division
Director, Public Service Bodies and Governments Division
Manager, Business Registration
Manager, GST Business Returns and Payments Processing Division

Field Positions
Director, Tax Services Office
Assistant Director, Client Services Division
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Assistant Director, Tax Services Office
Manager, Business Registration
Manager, Excise Duties and Taxes
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Excise Duties and Taxes

History:  Delegation in respect of subsection 55(6) was amended on November 10, 2020, April 5, 2016, November 6, 2014, May 6, 2013, August 30, 2010 and August 27, 2007. 


Subsection 57(1)
May require the payment of consumption or sales tax if it appears that the tax is being evaded

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 57(1) was amended on November 6, 2014, May 6, 2013 and May 20, 2008.


Subsection 59(5)
May designate officials who may receive or administer oaths and declarations

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Business Returns
Director General, Collections
Director General, Criminal Investigations
Director General, Debt Management Compliance
Director General, Tax and Charities Appeals
Director, Business Accounting Programs Division
Director, Business Returns Processing Division
Director, Collections
Director, Criminal Investigations
Director, Non-Filer and Non-Registrant
Director, Policy, Planning and Informatics
Director, Tax and Charities Appeals
Director, Trust Accounts 

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

History:  Delegation in respect of subsection 59(5) was amended on November 10, 2020, November 6, 2014, May 6, 2013, August 30, 2010, May 20, 2008 and August 27, 2007.


Subsection 64(2)
May grant a licence in respect of Part III or IV 

Headquarters Positions
Director General, Business Returns
Director, Business Accounting Programs Division
Manager, Business Registration
Manager, GST Business Returns and Payments Processing Division

Field Positions
Director, Tax Services Office
Assistant Director, Client Services Division
Assistant Director, Tax Services Office
Manager, Business Registration
Manager, Excise Duties and Taxes
Team Leader, Excise Duties and Taxes

Note:  Part IV was repealed by S.C. 2002, c. 22, s. 370, effective July 1, 2003.  Section 64, as amended by S.C. 2002, c. 22, s. 374, applies only to licences in respect of Part III, effective July 1, 2003.  

History:  Delegation in respect of subsection 64(2) was amended on November 10, 2020 and May 6, 2013.


Subsection 64(3)
May cancel a licence issued pursuant to subsection 64(2)

Headquarters Positions
Director General, Business Returns
Director, Business Accounting Programs Division
Manager, Business Registration
Manager, GST Business Returns and Payments Processing Division

Field Positions
Director, Tax Services Office
Assistant Director, Client Services Division
Assistant Director, Tax Services Office
Manager, Business Registration
Manager, Excise Duties and Taxes

History:  Delegation in respect of subsection 64(3) was amended on November 10, 2020 and May 6, 2013.


Section 66
May grant an exemption on exported goods, if satisfactory evidence of exportation is provided

Headquarters Positions
Director General, Excise and GST/HST Rulings Directorate
Director, Excise Taxes and Special Levies
Director, General Operations and Border Issues Division
Director, Public Service Bodies and Governments Division

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

Note:  The delegation instrument signed on September 27, 1999, refers to subsection 66(1).  This subsection was renumbered as section 66 and amended by S.C. 2002, c. 22, s. 375, effective July 1, 2003.

History:  Delegation in respect of section 66 was amended on November 10, 2020, April 5, 2016, November 6, 2014, May 6, 2013 and May 20, 2008.


Paragraph 68.5(3)(a)
May specify the period during which a fuel estimate is to be made and determine whether the estimate is acceptable

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Deputy Assistant Commissioner, Excise and GST/HST Rulings Directorate
Director General, Business Returns
Director General, Collections
Director General, GST/HST Directorate
Director, Business Registration and Corporation Programs
Director, Collections
Director, Excise Duties and Taxes Division
Director, General Operations and Border Issues Division
Director, Public Service Bodies and Governments Division
Manager, Excise Taxes and Special Levies
Manager, Revenue Collections
Manager, Specialty Business Returns

Field Positions
Director, Summerside Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Division, Summerside Tax Centre
Assistant Director, Excise Duty
Assistant Director, GST/HST Audit
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Regional Manager, Excise Duty
Manager, Audit
Manager, Corporate Services and Excise, Summerside Tax Centre
Manager, GST/HST Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, Excise Duties and Other Levies, Summerside Tax Centre
Team Leader, GST/HST Audit
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services 

History:  Delegation in respect of paragraph 68.5(3)(a) was amended on April 5, 2016, November 6, 2014, May 6, 2013, August 30, 2010, May 20, 2008 and August 27, 2007.  It was initially approved on June 13, 2003.


Subsection 68.5(6)
May extend the time for filing a reconciliation report

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Deputy Assistant Commissioner, Excise and GST/HST Rulings Directorate
Director General, Business Returns
Director General, Collections
Director General, GST/HST Directorate
Director, Business Registration and Corporation Programs
Director, Collections
Director, Excise Duties and Taxes Division
Director, General Operations and Border Issues Division
Director, Public Service Bodies and Governments Division
Manager, Excise Taxes and Special Levies
Manager, Revenue Collections
Manager, Specialty Business Returns

Field Positions
Director, Summerside Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Division, Summerside Tax Centre
Assistant Director, Excise Duty
Assistant Director, GST/HST Audit
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Regional Manager, Excise Duty
Manager, Audit
Manager, Corporate Services and Excise, Summerside Tax Centre
Manager, GST/HST Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, Excise Duties and Other Levies, Summerside Tax Centre
Team Leader, GST/HST Audit
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services  

History:  Delegation in respect of subsection 68.5(6) was amended on April 5, 2016, November 6, 2014, May 6, 2013, August 30, 2010, May 20, 2008 and August 27, 2007.  It was initially approved on June 13, 2003.


Subsection 70(1)
May grant a drawback, under regulations, of taxes imposed by Parts III, IV, V or VI of the Act

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Excise and GST/HST Rulings Directorate
Director General, GST/HST Directorate
Director, Aggressive GST/HST Planning and Refund Integrity
Director, Electronic Commerce Compliance
Director, Excise Taxes and Special Levies
Director, General Operations and Border Issues Division
Director, Large Business Audit and Program Integration
Director, Public Service Bodies and Governments Division
Director, Small and Medium Business Audit

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

Note:  Parts IV and V were repealed by S.C. 2002, c. 22, s. 370, effective July 1, 2003.  Section 70, as amended by S.C. 2002, c. 22, s. 381, applies only in respect of Part III, effective July 1, 2003. 

History:  Delegation in respect of subsection 70(1) was amended on November 10, 2020, April 5, 2016, November 6, 2014, May 6, 2013 and May 20, 2008.


Subsection 70(2)
May pay a specific sum in lieu of a drawback of taxes where a specific sum in lieu of a drawback of duties is granted under the Customs Tariff

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Excise and GST/HST Rulings Directorate
Director General, GST/HST Directorate
Director, Aggressive GST/HST Planning and Refund Integrity
Director, Electronic Commerce Compliance
Director, Excise Taxes and Special Levies
Director, General Operations and Border Issues Division
Director, Large Business Audit and Program Integration
Director, Public Service Bodies and Governments Division
Director, Small and Medium Business Audit

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 70(2) was amended on November 10, 2020, April 5, 2016, November 6, 2014, May 6, 2013 and May 20, 2008.


Subsection 70(4)
May require evidence to support a drawback application before a drawback is granted

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Excise and GST/HST Rulings Directorate
Director General, GST/HST Directorate
Director, Aggressive GST/HST Planning and Refund Integrity
Director, Electronic Commerce Compliance
Director, Excise Taxes and Special Levies
Director, General Operations and Border Issues Division
Director, Large Business Audit and Program Integration
Director, Public Service Bodies and Governments Division
Director, Small and Medium Business Audit

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 70(4) was amended on November 10, 2020, April 5, 2016, November 6, 2014, May 6, 2013 and May 20, 2008.


Subsection 72(4)
Shall make a determination on an application for refund of sales tax

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 72(4) was amended on November 6, 2014, May 6, 2013 and May 20, 2008.


Subsection 73(4)
May authorize or amend an authorization and specify the terms and conditions for a person to make deductions of tax

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Tax Services Office
Manager, Audit
Manager, Excise Duties and Taxes
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, Excise Duties and Taxes
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 73(4) was amended on November 10, 2020, November 6, 2014, May 6, 2013 and May 20, 2008.


Subsection 74(1)
May authorize and specify terms and conditions for the deduction of tax other than Part I tax under the Act

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Tax Services Office
Manager, Audit
Manager, Excise Duties and Taxes
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, Excise Duties and Taxes
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 74(1) was amended on November 10, 2020, November 6, 2014, May 6, 2013 and May 20, 2008.


Section 76
Where it is difficult to determine the exact amount of payment or deduction available, may determine such an amount in the manner prescribed by regulations

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, GST/HST Directorate
Director, Aggressive GST/HST Planning and Refund Integrity
Director, Electronic Commerce Compliance
Director, Large Business Audit and Program Integration
Director, Small and Medium Business Audit

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of section 76 was amended on November 6, 2014, May 6, 2013 and May 20, 2008.


Section 78.1
May authorize and/or revoke a half-year reporting period

Headquarters Positions
Director General, Business Returns
Director, Business Registration and Corporation Programs
Manager, Specialty Business Returns, Business Registration and Corporation Programs

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
Manager, Audit
Manager, Corporation Returns, Specialty Business Returns and Revenue Processing Section, Summerside Tax Centre
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, Specialty Business Returns, Summerside Tax Centre

History:  Delegation in respect of section 78.1 was amended on November 6, 2014.  It was initially approved on October 4, 2012.


Subsection 79(2)
May extend the reporting period

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Deputy Assistant Commissioner, Tax and Regulatory Affairs
Director General, Client Services Directorate
Director General, Collections
Director General, Debt Management Compliance
Director General, Excise and GST/HST Rulings Directorate
Director General, GST/HST Directorate
Director, Aggressive GST/HST Planning and Refund Integrity
Director, Collections
Director, Electronic Commerce Compliance
Director, Programs Division, Client Services Directorate
Director, Small and Medium Business Audit
Director, Trust Accounts
Manager, Business Programs
Manager, Individual Programs
Manager, Ministerial Correspondence
Manager, Revenue Collections 

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Returns
Assistant Director, Client Services
Assistant Director, Enquiries and Adjustments Division
Assistant Director, Excise Duty
Assistant Director, GST/HST Audit
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Regional Manager, Excise Duty
Manager, Audit
Manager, Employer Services
Manager, GST/HST Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, GST/HST Audit

Note:  Subsection 79(2) was repealed by S.C. 2010, c. 25, s. 130.

History:  Delegation in respect of subsection 79(2) was amended on November 10, 2020, November 6, 2014, May 6, 2013, August 30, 2010, May 20, 2008 and August 27, 2007. 


Subsection 79(4)
May require a person to file a return and stipulate the date by which it must be filed

Headquarters Positions
Director General, Collections
Director General, Debt Management Compliance
Director, Collections
Director, Non-Filer and Non-Registrant
Director, Trust Accounts
Manager, Revenue Collections

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Division, Summerside Tax Centre
Assistant Director, Business Returns
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Corporate Returns, Excise and Other Levies, and Revenue Processing, Summerside Tax Centre
Manager, Compliance
Manager, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T2 Returns
Team Leader, New Intake/Projects
Team Leader, Non-Filer/Non-Registrant
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, T1 Processing
Team Leader, T2 Returns
Team Leader, Trust Compliance
Technical Advisor, Trust Accounts Examination/Compliance
Senior Trust Accounts Examination Officer
Trust Accounts Compliance Officer
Trust Accounts Examination Officer

History: Delegation in respect of subsection 79(4) was amended on November 10, 2020, November 6, 2014, May 6, 2013. It was initially approved on July 19, 2011.


Subsection 79.03(3)
Specify the period of time in which payment must be made

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Deputy Assistant Commissioner, Tax and Regulatory Affairs
Director General, Business Returns
Director General, Client Services Directorate
Director General, Collections
Director General, Debt Management Compliance
Director General, Excise and GST/HST Rulings Directorate
Director General, GST/HST Directorate
Director, Aggressive GST/HST Planning and Refund Integrity
Director, Business Registration and Corporation Programs
Director, Collections
Director, Electronic Commerce Compliance
Director, Programs Division, Client Services Division
Director, Small and Medium Business Audit
Director, Trust Accounts
Manager, Business Programs
Manager, Individual Programs
Manager, Ministerial Correspondence
Manager, Revenue Collections

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Division, Summerside Tax Centre
Assistant Director, Client Services
Assistant Director, Enquiries and Adjustments Division
Assistant Director, Excise Duty
Assistant Director, GST/HST Audit
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Regional Manager, Excise Duty
Manager, Audit
Manager, Corporate Services and Excise, Summerside Tax Centre
Manager, Employer Services
Manager, GST/HST Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, Excise Duties and Other Levies, Summerside Tax Centre
Team Leader, GST/HST Audit
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Technical Advisor, Trust Accounts Examination/Compliance
Senior Trust Accounts Examination Officer
Trust Accounts Compliance Officer 
Trust Accounts Examination Officer

History:  Delegation in respect of subsection 79.03(3) was amended on November 10, 2020, November 6, 2014, May 6, 2013, August 30, 2010, May 20, 2008 and August 27, 2007.  It was initially approved on October 2, 2004.


Subsection 79.03(4)
May cancel small amounts of interest and penalty 

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Collections
Director General, Debt Management Compliance
Director General, GST/HST Directorate
Director General, Tax and Charities Appeals Directorate
Director General, Taxpayer Services Directorate
Director, Aggressive GST/HST Planning and Refund Integrity
Director, Collections
Director, Electronic Commerce Compliance
Director, Large Business Audit and Program Integration
Director, Small and Medium Business Audit
Director, Tax and Charities Appeals Directorate
Director, Telephone Programs Division, Taxpayer Services Directorate
Director, Trust Accounts
Manager, Business Programs
Manager, Individual Programs
Manager, Ministerial Correspondence
Manager, Revenue Collections
Manager, Tax and Charities Appeals Directorate

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Chief of Appeals
Assistant Director, Audit
Assistant Director, Business Division, Summerside Tax Centre
Assistant Director, GST/HST Audit
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Appeals
Manager, Audit
Manager, Compliance
Manager, Corporate Returns, Excise and Other Levies, and Revenue Processing, Summerside Tax Centre
Manager, Employer Services
Manager, GST/HST Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T2 Returns
Large Objections Case Manager
Team Leader, Appeals
Team Leader, Audit
Team Leader, Excise and Other Levies, Summerside Tax Centre
Team Leader, GST/HST Audit
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, T1 Processing
Team Leader, T2 Returns
Team Leader, Trust Compliance
Coordinator, Large File, Appeals

History:  Delegation in respect of subsection 79.03(4) was amended on November 10, 2020, November 6, 2014, May 6, 2013, July 19, 2011, August 30, 2010, May 20, 2008 and August 27, 2007.  It was initially approved on October 2, 2004.


Subsection 79.1(8)
May grant an extension for paying an instalment in respect of Parts II.1, III, IV & VI

Headquarters Positions
Director General, Client Services Directorate
Director General, Excise and GST/HST Rulings Directorate
Director, Client Services Programs Division
Director, Collections
Director, Excise Taxes and Special Levies
Director, General Operations and Border Issues Division
Director, Public Service Bodies and Governments Division
Manager, Business Programs
Manager, Individual Programs
Manager, Ministerial Correspondence Division

Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Client Services Division
Assistant Director, Enquiries and Adjustments Division
Assistant Director, Revenue Collections
Manager, Audit
Manager, Revenue Collections
Team Leader, Audit
Team Leader, Revenue Collections

Note:  Subsection 79.1(8) was repealed by S.C. 2003, c. 15, s. 101(3), effective July 1, 2003. 

History: Delegation in respect of subsection 79.1(8) was amended on November 10, 2020, April 5, 2016, November 6, 2014, May 6, 2013, August 30, 2010, May 20, 2008 and August 27, 2007. 


Subsection 80.1(1)
May accept security for the payment of outstanding amounts

Headquarters Positions
Director General, Collections
Director, Collections

Field Positions
Director, Tax Services Office
Assistant Director, GST/HST Audit
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, GST/HST Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, New Intake/Project

History:  Delegation in respect of subsection 80.1(1) was amended on November 6, 2014, May 6, 2013, August 30, 2010, May 20, 2008 and August 27, 2007. 


Subsection 80.1(2)
Shall accept security on outstanding amounts due if there is an objection or an appeal

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 80.1(2) was amended on November 6, 2014, August 30, 2010 and August 27, 2007. 


Subsection 80.1(3)
Shall 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 

History:  Delegation in respect of subsection 80.1(3) was amended on November 6, 2014, August 30, 2010 and August 27, 2007. 


Subsection 80.1(4)
May discharge any security

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 80.1(4) was amended on November 6, 2014, August 30, 2010 and August 27, 2007. 


Subsection 81(1)
May certify that no tax, interest, penalty or other sum is payable by the trustee, and issue a clearance certificate

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Client Services Division
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, Client Services Division
Team Leader, GST/HST Audit 

History:  Delegation in respect of subsection 81(1) was amended on November 6, 2014, May 6, 2013, August 30, 2010, May 20, 2008 and August 27, 2007. 


Subsection 81.15(3)
May accept objections to assessments in another manner than by prepaid mail

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

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

History:  Delegation in respect of subsection 81.15(3) was amended on November 6, 2014.


Subsection 81.15(4)
Shall reconsider an assessment on receipt of a notice of objection and vacate, vary 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

Field Positions
Chief of Appeals
Manager, Appeals
Large Objections Case Manager
Team Leader, Appeals
Senior Appeals Officer GST/HST
GST/HST Appeals Officer
Appeals Officer, ETA
Appeals and Complaints Officer
Appeals Officer

History:  Delegation in respect of subsection 81.15(4) was amended on April 5, 2016 and on November 6, 2014.


Subsection 81.15(5)
After reconsidering an assessment, a notice of decision shall be sent out

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

Field Positions
Chief of Appeals
Manager, Appeals
Large Objections Case Manager
Team Leader, Appeals
Senior Appeals Officer GST/HST
GST/HST Appeals Officer
Appeals Officer, ETA
Appeals and Complaints Officer
Appeals Officer

History:  Delegation in respect of subsection 81.15(5) was amended on April  5, 2016 and on November 6, 2014.


Subsection 81.17(3)
May accept objections to determinations made other than by prepaid mail

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

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

History:  Delegation in respect of subsection 81.17(3) was amended on November 6, 2014.


Subsection 81.17(4)
Shall reconsider a determination on receipt of a notice of objection and vacate, vary or confirm it

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

Field Positions
Chief of Appeals
Manager, Appeals
Large Objections Case Manager
Team Leader, Appeals
Senior Appeals Officer GST/HST
GST/HST Appeals Officer
Appeals Officer, ETA
Appeals and Complaints Officer
Appeals Officer 

History:  Delegation in respect of subsection 81.17(4) was amended on April 5, 2016 and on November 6, 2014.


Subsection 81.17(5)
After reconsidering a determination, shall send out a notice of decision

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

Field Positions
Chief of Appeals
Manager, Appeals
Large Objections Case Manager
Team Leader, Appeals
Senior Appeals Officer GST/HST
GST/HST Appeals Officer
Appeals Officer, ETA
Appeals and Complaints Officer
Appeals Officer

History:  Delegation in respect of subsection 81.17(5) was amended on April 5, 2016 and on November 6, 2014.


Subsection 81.18(2)
May authorize a person to deduct an amount payable on objection

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

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Chief of Appeals
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Appeals
Manager, Audit
Manager, GST/HST Audit
Manager, Litigation
Large Objections Case Manager
Team Leader, Appeals
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, Litigation 

History:  Delegation in respect of subsection 81.18(2) was amended on November 6, 2014, May 6, 2013, August 30, 2010, May 20, 2008 and August 27, 2007. 


Subsection 81.21(1)
May allow a direct appeal to the Tribunal (CITT) or Federal Court (other than for Part I tax on insurance premiums)

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

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

History:  Delegation in respect of subsection 81.21(1) was amended on November 6, 2014.


Subsection 81.21(2)
May allow a direct appeal to the Federal Court from the assessment of Part I tax on insurance premiums

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

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

History:  Delegation in respect of subsection 81.21(2) was amended on November 6, 2014.


Subsection 81.21(3)
File a copy of the notice of objection with the Tribunal or Federal Court

Headquarters Positions
Director General, Tax and Charities Appeals
Director, Tax and Charities Appeals
Manager, Tax and Charities Appeals
Senior Appeals Officer, Tax and Charities Appeals
Appeal Officer, GST/Excise Appeals Division

Field Positions
Chief of Appeals
Manager, Appeals
Manager, Litigation
Team Leader, Litigation
Litigation Officer

History:  Delegation in respect of subsection 81.21(3) was amended on November 6, 2014.  It was initially approved on October 28, 1999.


Subsection 81.27(4)
May ask the CITT to order a person instituting an appeal to pay up to 10 per cent of the amount in dispute if there were no reasonable grounds for an appeal and one of the main reasons for the appeal was to defer payment of outstanding amounts

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

Field Positions
Chief of Appeals
Manager, Appeals
Manager, Litigation

History:  Delegation in respect of subsection 81.27(4) was amended on November 6, 2014.


Subsection 81.31(4)
May ask the Federal Court to order the person instituting an appeal to pay up to 10 per cent of the amount in dispute if there were no reasonable grounds for an appeal and one of the main reasons for the appeal was to defer payment of outstanding amounts

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

Field Positions
Chief of Appeals
Manager, Appeals
Manager, Litigation 

History:  Delegation in respect of subsection 81.31(4) was amended on November 6, 2014.


Subsection 81.33(4)
May accept as true a copy of an assignment even though it was not served by prepaid mail

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

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

History:  Delegation in respect of subsection 81.33(4) was amended on November 6, 2014.


Subsection 81.36(1)
May refer any question of law, fact or mixed law and fact relating to the Act to the

Federal Court for determination

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

Field Positions
Chief of Appeals
Manager, Appeals
Manager, Litigation

History:  Delegation in respect of subsection 81.36(1) was amended on November 6, 2014.


Subsection 81.36(3)
Shall serve a copy of the reference made under subsection 81.36(1) on persons named in or who may be affected by the referral

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

Field Positions
Chief of Appeals
Manager, Appeals
Manager, Litigation

History:  Delegation in respect of subsection 81.36(3) was amended on November 6, 2014.


Subsection 81.37(1)
May agree with a person to refer a question to Federal Court

Headquarters Positions
Director, Tax and Charities Appeals

History:  Delegation in respect of subsection 81.37(1) was amended on November 6, 2014.


Subsection 81.38(1)
Where the courts or CITT have allowed an appeal, shall reconsider the assessments and pay, repay or surrender any security that had been accepted for the payment of any tax, penalty, interest or other sum

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

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Chief of Appeals
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Appeals
Manager, Audit
Manager, GST/HST Audit
Manager, Litigation
Large Objections Case Manager
Team Leader, Appeals
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, Litigation

History:  Delegation in respect of subsection 81.38(1) was amended on November 6, 2014, May 6, 2013 and May 20, 2008.


Subsection 81.38(4)
After considering reasons given in a determination in another appeal, may make a payment or surrender a security to another person

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

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Chief of Appeals
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Appeals
Manager, Audit
Manager, GST/HST Audit
Manager, Litigation
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Large Objections Case Manager
Team Leader, Appeals
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, Litigation
Team Leader, New Intake/Projects

History:  Delegation in respect of subsection 81.38(4) was amended on November 6, 2014, May 6, 2013, August 30, 2010, May 20, 2008 and August 27, 2007. 


Subsection 83(1)
May certify that amounts due under the Act have not been paid

Headquarters Positions
Director General, Collections
Director, Collections

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services 

History:  Delegation in respect of subsection 83(1) was amended on November 6, 2014, August 30, 2010 and August 27, 2007. 


Subsection 84(1)
May issue a garnishment on accounts receivable

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

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Senior Collection Enforcement Officer
Collections Officer
Collections Contact Officer
Trust Accounts Compliance/Collections Contact Officer
Trust Accounts Examination/Collection Officer
Resource Officer/Complex Case Officer
Technical Advisor, Revenue Collections
Co-ordinator, Employer Accounts 

History:  Delegation in respect of subsection 84(1) was amended on November 6, 2014, February 28, 2012, August 30, 2010, and August 27, 2007.


Subsection 84(3)
May make an assignment of book debts or of a negotiable instrument

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, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Senior Collection Enforcement Officer

History:  Delegation in respect of subsection 84(3) was amended on November 6, 2014, February 28, 2012, August 30, 2010, and August 27, 2007.


Section 85
May require the retention by deduction or set-off of any amount that may be or become payable to a person

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

Field Positions
Director, International Tax Services Office
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Returns
Assistant Director, GST/HST Audit
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, Employer Services
Manager, GST/HST Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Senior Collection Enforcement Officer
Senior Trust Accounts Examination Officer
Collections Officer
Collections Contact Officer
Trust Accounts Compliance/Collections Contact Officer
Trust Accounts Examination/Collection Officer
Trust Accounts Compliance Officer
Resource Officer / Complex Case Officer
Technical Advisor, Revenue Collections
Technical Advisor, Trust Accounts Examination/Trust Accounts Compliance
Co-ordinator, Employer Accounts 

History:  Delegation in respect of section 85 was amended on November 10, 2020, November 6, 2014, May 6, 2013, February 28, 2012, August 30, 2010, May 20, 2008, and August 27, 2007.


Subsection 86(8)
May take collection action on the basis of a decision or judgement rendered by the courts in a similar case

Headquarters Positions
Director General, Collections
Director, Collections

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services 

History:  Delegation in respect of subsection 86(8) was amended on November 6, 2014, August 30, 2010 and August 27, 2007. 


Subsection 87(1)
May take collection action when the amount to be collected 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 87(1) was amended on November 6, 2014, August 30, 2010 and August 27, 2007. 


Subsection 88(1)
May waive or cancel interest or penalties

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Deputy Assistant Commissioner, Tax and Regulatory Affairs
Director General, Business Returns
Director General, Client Services Directorate
Director General, Collections
Director General, Debt Management Compliance
Director General, Excise and GST/HST Rulings Directorate
Director General, GST/HST Directorate
Director General, Horizontal Integration
Director General, Tax and Charities Appeals
Director General, Taxpayer Relief and Service Complaints Directorate
Director, Aggressive GST/HST Planning and Refund Integrity
Director, Business Registration and Corporation Programs
Director, Collections
Director, Electronic Commerce Compliance
Director, Horizontal Programs
Director, Programs Division
Director, Small and Medium Business Audit
Director, Tax and Charities Appeals
Director, Trust Accounts
Manager, Business Programs
Manager, Revenue Collections
Manager, Tax and Charities Appeals
Manager, Taxpayer Relief
Manager, Voluntary Disclosures Program

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre 
Director, Tax Services Office
Chief of Appeals
Assistant Director, Audit
Assistant Director, Business Returns
Assistant Director, Excise Duty
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
Regional Manager, Excise Duty
Manager, Appeals
Manager, Audit
Manager, Compliance
Manager, Employer Services
Manager, GST/HST Audit
Manager, Individual Tax Returns and Compliance
Manager, Litigation
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T2 Returns
Large Objections Case Manager
Team Leader, Appeals
Team Leader, Audit
Team Leader, GST/HST Audit
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, T1 Processing
Team Leader, T2 Returns
Team Leader, Trust Compliance
Team Leader, Voluntary Disclosures Program Processing
Co-ordinator, Employer Accounts
Senior Appeals Officer GST/HST
Senior Taxpayer Relief Officer
GST/HST Appeals Officer
Appeals Officer, ETA
Appeals and Complaints Officer
Appeals Officer
Taxpayer Relief Officer

History: Delegation in respect of subsection 88(1) was amended on November 10, 2020, April 5, 2016, November 6, 2014, May 6, 2013, April 12, 2013, March 14, 2011, August 30, 2010, May 20, 2008, August 27, 2007 and October 2, 2004.


Subsection 88(2)
May accept a request that is submitted in a satisfactory manner

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Deputy Assistant Commissioner, Tax and Regulatory Affairs
Director General, Business Returns
Director General, Client Services Directorate
Director General, Collections
Director General, Debt Management Compliance
Director General, Excise and GST/HST Rulings Directorate
Director General, GST/HST Directorate
Director General, Tax and Charities Appeals
Director, Aggressive GST/HST Planning and Refund Integrity
Director, Business Registration and Corporation Programs
Director, Collections
Director, Electronic Commerce Compliance
Director, Small and Medium Business Audit
Director, Tax and Charities Appeals
Director, Trust Accounts
Manager, Business Programs
Manager, Collections and Verification Branch
Manager, Tax and Charities Appeals

Field Positions
Director, National Verification and Collections Centre
Director, Tax Services Office
Chief of Appeals
Assistant Director, Audit
Assistant Director, Excise Duty
Assistant Director, GST/HST Audit
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Appeals
Manager, Audit
Manager, GST/HST Audit
Manager, Litigation
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Regional Manager, Excise Duty
Large Objections Case Manager
Team Leader, Appeals
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, Litigation
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services 
Team Leader, Voluntary Disclosures Program Processing

History:  Delegation in respect of subsection 88(2) was amended on November 10, 2020, November 6, 2014, May 6, 2013, August 30, 2010, May 20, 2008 and August 27, 2007. It was initially approved on October 2, 2004.


Subsection 95(2)
May apply amounts collected on account of tax

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Business Returns
Director General, Collections
Director General, GST/HST Directorate
Director, Aggressive GST/HST Planning and Refund Integrity
Director, Business Returns Processing Division
Director, Collections
Director, Electronic Commerce Compliance
Director, Large Business Audit and Program Integration
Director, Small and Medium Business Audit

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, GST/HST Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services 

History:  Delegation in respect of subsection 95(2) was amended on November 6, 2014, May 6, 2013, August 30, 2010, May 20, 2008 and August 27, 2007. 


Subsection 97.1(5)
May file a stay of proceedings or request for postponement or adjournment

Headquarters positions
Director General, Tax and Charities Appeals
Director, Tax and Charities Appeals
Manager, Tax and Charities Appeals

Field positions
Chief of Appeals
Manager, Appeals
Manager, Litigation

History:  Delegation in respect of subsection 97.1(5) was approved on January 14, 2016. 


Subsection 98(2)
May grant permission for the disposal of books and records prior to the 6 year requirement

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 98(2) was amended on November 6, 2014 and May 20, 2008.


Subsection 98(3)
May grant authority to inspect books and records to persons other than officials of the Agency

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  

History:  Delegation in respect of subsection 98(3) was amended on November 6, 2014, August 30, 2010 and August 27, 2007. 


Section 98.1
May grant authority to inspect the books and records of tobacco manufacturers to persons other than officials of the Agency

Headquarters Positions
Director General, Collections
Director, Collections

Field Positions
Director, Tax Centre
Director, Tax Services Office

History:  Delegation in respect of section 98.1 was amended on November 6, 2014, August 30, 2010 and August 27, 2007.


Section 98.2
May grant authority for persons other than officials of the Agency to inspect the books and records of persons who have sold tax-paid manufactured tobacco or cigarettes to a purchaser for re-sale

Headquarters Positions
Director, Collections

Field Positions
Director, Tax Centre
Director, Tax Services Office

Note: Section 98.2 was repealed by S.C. 2001, c. 16, s. 38(1), effective April 6, 2001.

History:  Delegation in respect of the Excise Tax Act was amended on November 6, 2014, August 30, 2010 and August 27, 2007. 


Subsection 99(1)
May require the provision of documents

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, GST/HST Directorate
Director, Aggressive GST/HST Planning and Refund Integrity
Director, Collections
Director, Electronic Commerce Compliance
Director, Excise Taxes and Special Levies
Director, General Operations and Border Issues
Director, Large Business Audit and Program Integration
Director, Non-Filer and Non-Registrant
Director, Public Service Bodies and Governments Division
Director, Small and Medium Business Audit
Director, Trust Accounts
Manager, Revenue Collections

Field Positions
Director, Business Intelligence and Quality Assurance
Director, International Tax Services Office
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Returns
Assistant Director, GST/HST Audit
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, Compliance
Manager, Employer Services
Manager, GST/HST Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T2 Returns
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 99(1) was amended on November 10, 2020, April 5, 2016, November 6, 2014, May 6, 2013, August 30, 2010, May 20, 2008 and August 27, 2007.


Subsection 100(2)
May prescribe the form of, and the information required in records or books of account where the records or books are not adequate

Headquarters Positions
Director General, Debt Management Compliance
Director, Non-Filer and Non-Registrant
Director, Trust Accounts
Manager, Collections and Verification Branch

Field Positions
Director, International Tax Services Office
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Returns
Assistant Director, GST/HST Audit
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, Compliance
Manager, Employer Services
Manager, GST/HST Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T2 Returns
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services 
Team Leader, T1 Processing
Team Leader, T2 Returns
Team Leader, Trust Compliance
Co-ordinator, Employer Accounts
Technical Advisor, Trust Accounts Examination/Compliance
Senior Business Validation Officer
Senior Trust Accounts Examination Officer
Business Validation Resource Officer
Business Validation Officer
Trust Accounts Compliance Officer
Trust Accounts Examination Officer

History: Delegation in respect of subsection 100(2) was amended on November 10, 2020, November 6, 2014, May 6, 2013, August 30, 2010, May 20, 2008 and August 27, 2007.


Subsection 102.1(2)
May make an application for judicial authorization to obtain information from unnamed persons or a group of unnamed persons

Headquarters positions
Director General, Collections
Director, Collections

Field positions
Director, Tax Services Office

History:  Delegation in respect of subsection 102.1(2) was approved on January 14, 2016.


Transitional provision


Paragraph 120(4)(c)
May approve a system to permit a reasonable determination of a person’s inventory

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audi

History:  Delegation in respect of paragraph 120(4)(c) was amended on November 6, 2014, May 6, 2013 and May 20, 2008.


Part IX - Goods and Services Tax (GST)


Section 123 – Definition of "prescribed", paragraphs a), b), and c)
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
Director General, GST/HST Directorate
Director General, Taxpayer Services
Director, Information Programs
Director, Large Business Audit and Program Integration, GST/HST Directorate
Director, Pre-Assessment and Development¸ GST/HST Directorate
Director, Small and Medium Business Audit, GST/HST Directorate
Manager, GST/HST, Benefits and Complex Information
Senior Programs Officer, GST/HST, Benefits and Complex Information

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

History:  Delegation in respect of section 123 was approved on October 4, 2012.


Subsection 123(1)
May designate an organization as a "hospital authority" for purposes of Part IX

Headquarters Positions
Director General, Excise and GST/HST Rulings Directorate
Director, Public Service Bodies and Governments Division
Manager, Tax Policy - Special Sectors

History:  Delegation in respect of subsection 123(1) was amended on October 19, 2020 and May 6, 2013.


Subsection 123(1)
May determine another local authority to be a "municipality" for purposes of Part IX

Headquarters Positions
Director General, Excise and GST/HST Rulings Directorate
Director, Public Service Bodies and Governments Division
Manager, Tax Policy - Special Sectors

History:  Delegation in respect of subsection 123(1) was amended on October 19, 2020 and May 6, 2013.


Subsection 129(3)
May designate a branch or division as a "supplier division" for purposes of section 129

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 129(3) was amended on November 6, 2014, May 6, 2013 and May 20, 2008.


Subsection 129(4)
May revoke a "supplier division" designation

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 129(4) was amended on November 6, 2014, May 6, 2013 and May 20, 2008.


Subsection 129(5)
Shall send a notice of revocation

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 129(5) was amended on November 6, 2014, May 6, 2013 and May 20, 2008.


Subsection 130(2)
May approve an application to be a branch of another organization and not a separate person for purposes of Part IX

Headquarters Positions
Director General, Business Returns
Director, Business Accounting Programs Division
Manager, Business Registration
Manager, GST Business Returns and Payments Processing Division

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Client Services Division
Assistant Director, GST/HST Audit
Manager, Audit
Manager, Business Registration
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, Business Registration
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 130(2) was amended on November 6, 2014, May 6, 2013 and May 20, 2008.


Subsection 130(3)
May revoke an approval to be a branch of another organization and not a separate person

Headquarters Positions
Director General, Business Returns
Director, Business Accounting Programs Division
Manager, Business Registration
Manager, GST Business Returns and Payments Processing Division

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Client Services Division
Assistant Director, GST/HST Audit
Manager, Audit
Manager, Business Registration
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, Business Registration
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 130(3) was amended on November 6, 2014, May 6, 2013 and May 20, 2008.


Subsection 130(4)
Shall send a notice of revocation

Headquarters Positions
Director General, Business Returns
Director, Business Accounting Programs Division
Manager, Business Registration
Manager, GST Business Returns and Payments Processing Division

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 130(4) was amended on November 6, 2014, May 6, 2013 and May 20, 2008.


Subsection 141.02(1) - Definition of “direct attribution method”
May specify the criteria, rules, terms and conditions to which a direct attribution method must conform 

Headquarters Positions
Director General, Excise and GST/HST Rulings Directorate
Director, Financial Institutions and Real Property Division

Field Positions
Assistant Director, GST/HST Audit
Manager, GST/HST Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 141.02(1) was amended on October 19, 2020 and November 6, 2014.  It was initially approved on April 30, 2012.


Subsection 141.02(1) - Definition of “requested information”
May request, in writing, information, additional information or document in respect of an application made under subsection 141.02(18)

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 141.02(1) was amended on November 6, 2014.  It was initially approved on April 30, 2012.


Subsection 141.02(1) - Definition of “specified method”
May specify the criteria, rules, terms and conditions to which a specified method must conform

Headquarters Positions
Director General, Excise and GST/HST Rulings Directorate
Director, Financial Institutions and Real Property Division

Field Positions
Assistant Director, GST/HST Audit
Manager, GST/HST Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 141.02(1) was amended on October 19, 2020 and November 6, 2014.  It was initially approved on April 30, 2012.


Subsection 141.02(17)
May give written consent allowing a financial institution to alter its attribution method or substitute it with another method

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit

History:  Delegation in respect of subsection 141.02(17) was amended on November 6, 2014.  It was initially approved on April 30, 2012.


Paragraph 141.02(19)(b)
May allow an application made under subsection 141.02(18) to be filed on a later day

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit

History:  Delegation in respect of paragraph 141.02(19)(b) was amended on November 6, 2014.  It was initially approved on April 30, 2012.


Subsection 141.02(20)
May authorize or deny the use of particular methods and shall notify the person of the decision in writing before the day specified in subsection 141.02(20) or, on written application, by a later day

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit

History:  Delegation in respect of subsection 141.02(20) was amended on November 6, 2014.  It was initially approved on April 30, 2012.


Subsection 141.02(22)
Shall notify the person in writing of the reasons for not authorizing the use of the particular methods

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit

History:  Delegation in respect of subsection 141.02(22) was amended on November 6, 2014.  It was initially approved on April 30, 2012.


Paragraph 141.02(23)(a)
May revoke an authorization to use a pre‑approved method

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit

History:  Delegation in respect of paragraph 141.02(23)(a) was amended on November 6, 2014.  It was initially approved on April 30, 2012.


Subsection 141.02(25)
May designate a person to be a qualifying institution for the purposes of subsection 141.02(18) and (23)(c)

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit

History:  Delegation in respect of subsection 141.02(25) was amended on November 6, 2014.  It was initially approved on April 30, 2012.


Paragraph 141.02(26)(a)
May revoke a designation made under subsection 141.02(25)

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit

History:  Delegation in respect of paragraph 141.02(26)(a) was amended on November 6, 2014.  It was initially approved on April 30, 2012.


Paragraph 141.02(29)(b)
May allow an election to be filed on a later day

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit

History:  Delegation in respect of paragraph 141.02(29)(b) was amended on November 6, 2014.  It was initially approved on April 30, 2012.


Subsection 141.02(32)
May, by notice in writing, direct a financial institution to use another method that is fair and reasonable

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit

History:  Delegation in respect of subsection 141.02(32) was amended on November 6, 2014.  It was initially approved on April 30, 2012.


Paragraph 141.02(33)(a)
Shall establish on the balance of probabilities that the method is fair and reasonable

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

History:  Delegation in respect of paragraph 141.02(33)(a) was approved on April 30, 2012.


Subsection 150(5)
May provide written concurrence for an election to exempt a supply by the member of a closely related group and the corporation

Headquarters Positions
Director General, Business Returns
Director, Business Accounting Programs Division
Manager, Business Registration
Manager, GST Business Returns and Payments Processing Division

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Client Services Division
Assistant Director, GST/HST Audit
Manager, Audit
Manager, Business Registration
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, Business Registration
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 150(5) was amended on April 5, 2016, November 6, 2014, May 6, 2013 and May 20, 2008.


Subparagraph 156(4)(b)(ii)
May allow a later day to file or revoke an election made under subsection 156(2)

Headquarters positions
Director General, Excise and GST/HST Rulings Directorate
Director, Financial Institutions and Real Property

Field positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of subparagraph 156(4)(b)(ii) was amended on October 19, 2020 and April 5, 2016.  It was initially approved on January 14, 2016.


Subparagraph 157(5)(c)
May accept a later day to file or revoke an election under section 157

Headquarters positions
Director General, Excise and GST/HST Rulings Directorate
Director, Financial Institutions and Real Property

Field positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

History: Delegation in respect of subparagraph 157(5)(c) was amended on October 19, 2020 and April 5, 2016. It was initially approved on January 14, 2016.


Subsection 157(7)
May send notice of intent, in writing, to revoke an election made under subsection 157(2) or subsection 157(2.1)

Field positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

History: Delegation in respect of subsection 157(7) was amended on October 19, 2020. It was approved on January 14, 2016.


Subsection 157(8)
May be satisfied that a participating employer did not fail to account for tax deemed to have been collected under subsection 172.1(5) to (6.1)

Field positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

History: Delegation in respect of subsection 157(8) was amended on October 19, 2020. It was approved on January 14, 2016.


Subsection 157(9)
May send notice of revocation, in writing, for an election made under subsection 157(2) or subsection 157(2.1)

Field positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 157(9) was amended October 19, 2020. It was approved on January 14, 2016.


Section 159
May approve alternate days on which to value a foreign currency to Canadian currency

Headquarters Positions
Director General, Business Returns
Director General, Excise and GST/HST Rulings Directorate
Director, Business Returns Processing Division
Manager, GST Business Returns and Payments Processing Division

History:  Delegation in respect of section 159 was amended on October 19, 2020 and May 6, 2013.


Subsection 167(1.1)
May determine a later date for filing an election

Headquarters Positions
Director General, Business Returns
Director General, Collections
Director General, Debt Management Compliance
Director, Business Accounting Programs Division
Director, Collections 
Director, Non-Filer and Non-Registrant
Director, Trust Accounts 
Manager, Business Registration
Manager, GST Business Returns and Payments Processing Division
Manager, Revenue Collections

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Returns
Assistant Director, Client Services Division
Assistant Director, GST/HST Audit
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, Business Registration
Manager, Compliance
Manager, Employer Services
Manager, GST/HST Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T2 Returns
Team Leader, Audit
Team Leader, Business Registration
Team Leader, GST/HST Audit
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Team Leader, T1 Processing
Team Leader, T2 Returns
Co-ordinator, Employer Accounts

History: Delegation in respect of subsection 167(1.1) was amended on October 19, 2020, April 5, 2016, November 6, 2014, May 6, 2013, August 30, 2010, May 20, 2008 and August 27, 2007. 


Subparagraph 167.11(7)(a)(iii)
May determine a later day for filing an election

Headquarters Positions
Deputy Assistant Commissioner, Tax and Regulatory Affairs
Director General, Business Returns
Director, Business Accounting Programs Division
Director, Business Returns Assessing and Validation Division
Manager, Business Registration
Manager, GST/HST Returns Processing Section

Field Positions
Director, Tax Services Office
Assistant Director, Audit Division
Assistant Director, Client Services Division
Assistant Director, GST/HST Audit
Manager, Audit
Manager, Business Registration
Manager, GST/HST Audit
Team Leader, Audit Division
Team Leader, Business Registration
Team Leader, GST/HST Audit

History:  Delegation in respect of subparagraph 167.11(7)(a)(iii) was amended on April 5, 2016, November 6, 2014, May 6, 2013.  It was initially approved on December 18, 2007.


Subsection 169(5)
May grant an exemption from the prescribed documentation usually required to support input tax credits

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Excise and GST/HST Rulings Directorate
Director General, GST/HST Directorate
Director, Aggressive GST/HST Planning and Refund Integrity
Director, Electronic Commerce Compliance
Director, Large Business Audit and Program Integration
Director, Small and Medium Business Audit

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Client Services Division
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 169(5) was amended on October 19, 2020, November 6, 2014, May 6, 2013 and May 20, 2008.


Subsection 172.1(8)
May determine if the manner in which the prescribed information is provided to the pension entity is satisfactory

Headquarters Positions
Director General, Excise and GST/HST Rulings Directorate
Director, Financial Institutions and Real Property Division

History:  Delegation in respect of subsection 172.1(8) was amended on October 19, 2020. It was initially approved on April 30, 2012.


Subsection 172.1(8.1)
May determine if the manner in which a master pension entity provides the master pension factor to each participating employer is satisfactory, and may specify any other information that the master pension entity shall provide to each participating employer

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

History: Delegation in respect of subsection 172.1(8.1) was initially approved on September 28, 2021.


Subsection 178(5)
May approve or refuse an application made under subsection 178(3) and shall notify the person in writing of the approval and its effective date or of the refusal

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, GST/HST Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 178(5) was amended on April 5, 2016 and November 6, 2014.  It was initially approved on April 30, 2012.


Subsection 178(6)
May determine that the evidence of the joint elections made under subsection 178(4) is satisfactory

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit

History:  Delegation in respect of subsection 178(6) was amended on November 6, 2014.  It was initially approved on April 30, 2012.


Subsection 178(11)
May revoke an approval granted under subsection 178(5) and shall notify the network seller of the revocation and its effective date

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit

History:  Delegation in respect of subsection 178(11) was amended on November 6, 2014.  It was initially approved on April 30, 2012.


Subsection 178.2(3)
May approve an alternate collection method for direct sellers

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 178.2(3) was amended on November 6, 2014, May 6, 2013 and May 20, 2008.


Subsection 178.2(4)
May approve an alternate collection method for direct sellers and distributors on joint application

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 178.2(4) was amended on November 6, 2014, May 6, 2013 and May 20, 2008.


Subsection 178.2(6)
May revoke an approval for an alternate collection method for direct sellers

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 178.2(6) was amended on November 6, 2014, May 6, 2013 and May 20, 2008.


Subsection 178.2(7)
May revoke an approval for an alternate collection method for distributors

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 178.2(7) was amended on November 6, 2014, May 6, 2013 and May 20, 2008.


Subsection 178.3(7)
May accept evidence of a bad debt of an independent sales contractor

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, GST/HST Directorate
Director, Aggressive GST/HST Planning and Refund Integrity
Director, Electronic Commerce Compliance
Director, Small and Medium Business Audit

Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Enquiries and Adjustments Division
Assistant Director, GST/HST Audit
Assistant Director, Individual and Estate Returns Division
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 178.3(7) was amended on November 6, 2014, May 6, 2013 and May 20, 2008.  It was initially approved on November 7, 2000, effective on the date that provision, as enacted by section 30 of the Sales Tax and Excise Tax Amendments Act, 1999 [S.C. 2000, c. 30], came into effect (October 20, 2000).


Subsection 178.4(7)
May accept evidence of a bad debt of an independent sales contractor

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, GST/HST Directorate
Director, Aggressive GST/HST Planning and Refund Integrity
Director, Electronic Commerce Compliance
Director, Small and Medium Business Audit

Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Enquiries and Adjustments Division
Assistant Director, GST/HST Audit
Assistant Director, Individual and Estate Returns Division
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 178.4(7) was amended on November 6, 2014, May 6, 2013 and May 20, 2008.  It was initially approved on November 7, 2000, effective on the date that provision, as enacted by section 31 of the Sales Tax and Excise Tax Amendments Act, 1999 [S.C. 2000, c. 30], came into effect (October 20, 2000).


Subsection 178.6(3)
May designate a person as a buyer and notify the person accordingly

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 178.6(3) was amended on November 6, 2014, May 6, 2013 and May 20, 2008.


Subsection 178.6(4)
May revoke a person’s designation as a buyer and notify the person accordingly

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 178.6(4) was amended on November 6, 2014, May 6, 2013 and May 20, 2008.


Subsection 178.7(3)
May designate a charity for the purposes of paragraph 1(d.1) of Part V.1 of Schedule V, where satisfied that conditions are met

Headquarters Positions
Director General, Excise and GST/HST Rulings Directorate
Director, Public Service Bodies and Governments Division

History:  Delegation in respect of subsection 178.7(3) was approved on November 7, 2000, effective on the date that provision, as enacted by section 32 of the Sales Tax and Excise Tax Amendments Act, 1999 [S.C. 2000, c. 30], came into effect (deemed to have come into force on February 24, 1998 and applicable to reporting periods beginning after that day).


Subsection 178.7(4)
May revoke the designation of a charity upon request or where satisfied that conditions are no longer met

Headquarters Positions
Director General, Excise and GST/HST Rulings Directorate
Director, Public Service Bodies and Governments Division

History:  Delegation in respect of subsection 178.7(4) was approved on November 7, 2000, effective on the date that provision, as enacted by section 32 of the Sales Tax and Excise Tax Amendments Act, 1999 [S.C. 2000, c. 30], came into effect (deemed to have come into force on February 24, 1998 and applicable to reporting periods beginning after that day).


Clause 179(3)(c)(ii)(E)
May accept the maintenance of satisfactory evidence of the exportation of goods

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of clause 179(3)(c)(ii)(E) was amended on November 6, 2014, May 6, 2013 and May 20, 2008.


Paragraph 180(c)
May accept as satisfactory, evidence of tax paid on receipt of property from a non-resident person

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of paragraph 180(c) was amended on November 6, 2014, May 6, 2013 and May 20, 2008.


Subsection 181.3(3)
May designate a barter exchange network for purposes of subsection 181.3(5) and shall notify the network’s administrator of the designation and its effective date

Headquarters Positions
Director General, Excise and GST/HST Rulings Directorate
Director, Public Service Bodies and Governments Division

History:  Delegation in respect of subsection 181.3(3) was approved on November 7, 2000, effective on the date that provision, as enacted by section 34 of the Sales Tax and Excise Tax Amendments Act, 1999 [S.C. 2000, c. 30], came into effect (deemed to have come into force on December 10, 1998).


Subsection 211.1(1) - Definition of “electronic filing”
May specify the manner of using electronic media 

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Compliance Programs Branch
Director, Assessment, Benefit, and Service Branch
Director, Compliance Programs Branch
Manager, Compliance Programs Branch

Delegation in respect of subsection 211.1(1) was initially approved on November 24, 2021.


Subsection 211.1(1) - Paragraph (b) of the definition of “qualifying tangible personal property supply”
May determine if the evidence maintained by a person that the tangible personal property was so sent is satisfactory

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, Audit
Large Business Case Manager
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

Delegation in respect of subsection 211.1(1) was initially approved on November 24, 2021.


Subsection 211.1(1) - Paragraph (a) of the definition of “specified Canadian recipient”
May determine whether the evidence provided by the recipient that they are registered under Subdivision D of Division V is satisfactory 

Headquarters Positions
Director General, Assessment, Benefit and Service Branch 
Director General, Compliance Programs Branch
Director, Assessment, Benefit and Service Branch
Director, Compliance Programs Branch 
Manager, Compliance Programs 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, Audit
Large Business Case Manager
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

Delegation in respect of subsection 211.1(1) was initially approved on November 24, 2021.


Paragraph 211.11(1)(h)
May specify any other relevant information to serve as indicators in respect of the usual place of residence 

Headquarters Positions
Director General, Assessment, Benefit and Service Branch 
Director General, Compliance Programs Branch
Director, Assessment, Benefit and Service Branch
Director, Compliance Programs Branch 
Manager, Compliance Programs 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, Audit
Large Business Case Manager
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

Delegation in respect of paragraph 211.11(1)(h) was initially approved on November 24, 2021.


Paragraph 211.11(3)(c)
May allow any method to base a determination that the usual place of residence of the recipient is situated in Canada 

Headquarters Positions
Director General, Assessment, Benefit and Service Branch 
Director General, Compliance Programs Branch
Director, Assessment, Benefit and Service Branch
Director, Compliance Programs Branch 
Manager, Compliance Programs 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, Audit
Large Business Case Manager
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

Delegation in respect of paragraph 211.11(3)(c) was initially approved on November 24, 2021.


Paragraph 211.11(5)(c) and Subsection 211.11(6)
May allow any method for a person to determine that the usual place of residence of the recipient is situated in one of the participating provinces or a participating province 

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch 
Director General, Compliance Programs Branch
Director, Assessment, Benefit and Service Branch
Director, Compliance Programs Branch 
Manager, Compliance Programs Branch

Delegation in respect of paragraph 211.11(5)(c) and subsection 211.11(6) were initially approved on November 24, 2021.


Subsection 211.12(4)
May register a person that applies under subsection 211.12(3)

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

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Employer Services
Manager, Revenue Collections
Team Leader, GST/HST Non-Registrant Program
Team Leader, Revenue Collections
Technical Advisor, GST/HST Non-Registrant Program
GST/HST Non-Registrant Officer 

Delegation in respect of subsection 211.12(4) was initially approved on November 24, 2021.


Subsection 211.12(5)
May, in writing, send a notice of intent to propose the registration of a person under subsection 211.12(7) if there is reason to believe that this person is not registered, is required to be registered and has failed to apply for registration as and when required

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

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Employer Services
Manager, Revenue Collections
Team Leader, GST/HST Non-Registrant Program
Team Leader, Revenue Collections
Technical Advisor, GST/HST Non-Registrant Program 
GST/HST Non-Registrant Officer

Delegation in respect of subsection 211.12(5) was initially approved on November 24, 2021.


Subsection 211.12(6) and 211.12(7)
May be satisfied that a person is not required to be registered under subsection 211.12(2) and may, if not satisfied, register the person

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

Delegation in respect of subsection 211.12(6) and 211.12(7) were initially approved on November 24, 2021.


Subsection 211.12(9)
May, after giving reasonable written notice, cancel the registration of a person if satisfied that the registration is not required 

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director, Assessment, Benefit, and Service 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

Delegation in respect of subsection 211.12(9) was initially approved on November 24, 2021.


Subsection 211.12(10)
Shall, on request from a person, cancel the registration of a person if satisfied that the registration is not required 

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director, Assessment, Benefit, and Service 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

Delegation in respect of subsection 211.12(10) was initially approved on November 24, 2021.


Subsection 211.12(12)
May make available to the public the names of registered persons, their assigned registration number, the effective date of registration and, if applicable, the date on which the person ceases to be registered, and may determine the appropriate manner to make it available 

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director, Assessment, Benefit, and Service 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

Delegation in respect of subsection 211.12(12) was initially approved on November 24, 2021.


Section 211.16
May determine if a registrant indicates to the recipient the consideration paid or payable and the tax playable in respect of the supply or the amount paid or payable for the supply includes the tax payable in a manner that is satisfactory

Headquarters Positions
Director General, Assessment, Benefit and Service Branch 
Director General, Compliance Programs Branch
Director, Assessment, Benefit and Service Branch
Director, Compliance Programs Branch 
Manager, Compliance Programs 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, Audit
Large Business Case Manager
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

Delegation in respect of section 211.16 was initially approved on November 24, 2021.


Subsection 211.19(1) – definition of “qualifying foreign currency”
May specify another foreign currency that is not the U.S. dollar or the euro

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director, Assessment, Benefit, and Service Branch
Manager, Assessment, Benefit, and Service 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, GST/HST Returns and Payment Processing

Delegation in respect of subsection 211.19(1) was initially approved on November 24, 2021.


Subsection 211.19(2)
May determine the manner in a which a person who is registered or required to registered shall pay or remit an amount to the Receiver General 

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director, Assessment, Benefit, and Service Branch
Manager, Assessment, Benefit, and Service 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, GST/HST Returns and Payment Processing

Delegation in respect of subsection 211.19(2) was initially approved on November 24, 2021.


Subsection 211.19(4)
May allow the use of any other conversion method to determine the value of the consideration for the supply 

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Compliance Programs Branch
Director, Assessment, Benefit, and Service Branch
Director, Compliance Programs Branch
Manager, Assessment, Benefit, and Service Branch
Manager, Compliance Programs 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, GST/HST Returns and Payment Processing

Delegation in respect of subsection 211.19(4) was initially approved on November 24, 2021.


Subsection 211.19(5)
May require that the application enabling the determination of the person’s net tax for a reporting period in a qualifying foreign currency be filed by way of electronic filing

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director, Assessment, Benefit, and Service Branch 
Manager, Assessment, Benefit, and Service 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, GST/HST Returns and Payment Processing

Delegation in respect of subsection 211.19(5) was initially approved on November 24, 2021.


Subsection 211.19(6)
May designate a person who applied under subsection 211.19(5) as eligible to determine the net tax for a reporting period of the person in the indicated qualifying foreign currency and may, at any time, impose conditions 

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director, Assessment, Benefit, and Service Branch 
Manager, Assessment, Benefit, and Service 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, GST/HST Returns and Payment Processing

Delegation in respect of subsection 211.19(6) was initially approved on November 24, 2021.


Section 211.21
May require that an accommodation platform operator file an information return by way of electronic filing

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Compliance Programs Branch
Director, Assessment, Benefit, and Service Branch 
Director, Compliance Programs Branch

Delegation in respect of section 211.21 was initially approved on November 24, 2021.


Paragraph 211.23(1)(c)
May determine whether the evidence provided from a particular person to the other that the tax in respect of the importation of the tangible personal property has been paid is satisfactory

Headquarters Positions
Director General, Assessment, Benefit and Service Branch 
Director General, Compliance Programs Branch
Director, Assessment, Benefit and Service Branch
Director, Compliance Programs Branch 
Manager, Compliance Programs 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, Audit
Large Business Case Manager
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

Delegation in respect of paragraph 211.23(1)(c) was initially approved on November 24, 2021.


Subparagraph 211.24(a)(ii)
May allow any later date to be notified that a particular person makes one or more particular supplies of a service of storing in Canada tangible personal property that is offered for sale by a non-resident person 

Headquarters Positions
Director General, Compliance Programs Branch
Director, Compliance Programs Branch

Delegation in respect of subparagraph 211.24(a)(ii) was initially approved on November 24, 2021.


Paragraph 211.24(b)
May specify the information to be contained in records maintained in respect of section 211.24 supplies

Headquarters Positions
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Manager, Collections and Verification Branch

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Employer Services
Manager, Revenue Collections
Team Leader, Trust Compliance
Team Leader, Revenue Collections
Coordinator, Employer Accounts 

Delegation in respect of paragraph 211.24(b) was initially approved on November 24, 2021.


Section 211.25
May require that a distribution platform operator file an information return by way of electronic filing

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Compliance Programs Branch
Director, Assessment, Benefit, and Service Branch 
Director, Compliance Programs Branch 

Delegation in respect of section 211.25 was initially approved on November 24, 2021.


Section 213.1
May require a person mentioned in sections 212 or 212.1 of the Act, who import goods, to provide security, subject to the terms and conditions specified

Headquarters Positions
Director General, Collections
Director, Collections

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, GST/HST Audit

History:  Delegation in respect of section 213.1 was amended on November 6, 2014, May 6, 2013, August 30, 2010, May 20, 2008 and August 27, 2007. 


Subsection 213.2(1)
May issue an import certificate, specify conditions for its use, and assign a number to the registrant

Headquarters Positions
Deputy Assistant Commissioner, Excise and GST/HST Rulings Directorate
Director, General Operations and Border Issues Division

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, GST/HST Audit
Manager, Technical Interpretations Services
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 213.2(1) was amended on April 5, 2016, May 6, 2013, May 20, 2008 and September 14, 2001, effective on the date that provision, as amended by subsection 5(1) of the Sales Tax and Excise Tax Amendments Act, 2001 [S.C. 2001, c. 15], came into effect (deemed to have come into force on February 1, 1992). 


Subsection 213.2(1)
May assign a certificate number to the registrant

Headquarters Positions
Any officer authorized to issue a duty deferral certificate under subsection 90(1) of the Customs Tariff

Field Positions
Any officer authorized to issue a duty deferral certificate under subsection 90(1) of the Customs Tariff
Assistant Director, GST/HST Audit
Manager, GST/HST Audit
Team Leader, GST/HST Audit

History:  This supplementary delegation in respect of paragraph 213.2(1) was amended on April 5, 2016.  It was initially approved on September 14, 2001, effective on the date that provision, as amended by subsection 5(1) of the Sales Tax and Excise Tax Amendments Act, 2001 [S.C. 2001, c. 15], came into effect (deemed to have come into force on February 1, 1992).  It was amended on May 6, 2013.


Subsection 213.2(3)
May cancel an import certificate after reasonable written notice is given

Headquarters Positions
Deputy Assistant Commissioner, Excise and GST/HST Rulings Directorate
Director, General Operations and Border Issues Division

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Technical Interpretations Services

History:  Delegation in respect of subsection 213.2(3) was amended on May 6, 2013, May 20, 2008 and September 14, 2001.


Subsection 221.1(2)
May authorize a person to use an export certificate and specify conditions for its use

Headquarters Positions
Deputy Assistant Commissioner, Excise and GST/HST Rulings Directorate
Director, General Operations and Border Issues Division

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Manager, Technical Interpretations Services
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 221.1(2) was amended on November 6, 2014, May 6, 2013, May 20, 2008 and September 14, 2001, effective on the date that provision, as amended by subsection 10(1) of the Sales Tax and Excise Tax Amendments Act, 2001 [S.C. 2001, c. 15], came into effect (deemed to have come into force on January 1, 2001). 


Subsection 221.1(4)
Shall notify a registrant, in writing, of the authorization to use an export certificate, its effective date and expiry date, and the assigned number

Headquarters Positions
Deputy Assistant Commissioner, Excise and GST/HST Rulings Directorate
Director, General Operations and Border Issues Division

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Manager, Technical Interpretations Services
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 221.1(4) was amended on November 6, 2014, May 6, 2013, May 20, 2008 and September 14, 2001, effective on the date that provision, as amended by subsection 10(2) of the Sales Tax and Excise Tax Amendments Act, 2001 [S.C. 2001, c. 15], came into effect (June 14, 2001). 


Subsection 221.1(5)
May revoke, as of a particular day, an authorization to use an export certificate

Headquarters Positions
Deputy Assistant Commissioner, Excise and GST/HST Rulings Directorate
Director, General Operations and Border Issues Division

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Manager, Technical Interpretations Services
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 221.1(5) was amended on November 6, 2014, May 6, 2013, May 20, 2008 and September 14, 2001. 


Subparagraph 225.1(7)(d)(ii)
May determine the first reporting period of a charity

Headquarters Positions
Director General, Business Returns
Director, Business Accounting Programs Division
Manager, Business Registration
Manager, GST Business Returns and Payments Processing Division

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Client Services Division
Assistant Director, GST/HST Audit
Manager, Audit
Manager, Business Registration
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, Business Registration
Team Leader, GST/HST Audit

History:  Delegation in respect of subparagraph 225.1(7)(d)(ii) was amended on November 6, 2014, May 6, 2013 and May 20, 2008.


Subparagraph 225.2(5)(c)(ii)
May allow an election to be filed on a later day

Headquarters Positions
Deputy Assistant Commissioner. Tax and Regulatory Affairs
Director General, Excise and GST/HST Rulings Directorate
Director, Financial Institutions and Real Property Division

Field Positions
Director, Tax Services Office

History:  Delegation in respect of subparagraph 225.2(5)(c)(ii) was amended on April 5, 2016.  It was initially approved on December 18, 2007.


Paragraph 225.2(6.2)(a)
May determine if the manner in a which a particular selected listed financial institution notifies the other selected listed financial institution of its election under subsection 225.2(4) and of the day that it becomes effective on or before that day is satisfactory, and may allow the other financial institution to be notified of the election and of the day it becomes effective on any later day

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director, Assessment, Benefit, and Service Branch
Manager, Assessment, Benefit, and Service 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, Audit
Manager, Business Returns
Manager, Business Returns and Specialty Services
Manager, GST/HST Audit
Large Business Case Manager
Team Leader, Audit
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services
Team Leader, GST/HST Audit

History: Delegation in respect of paragraph 225.2(6.2)(a) was initially approved on September 28, 2021.


Paragraph 225.2(6.2)(b)
May determine if the manner in which a particular selected listed financial institution notifies the other selected listed financial institution of the day that the election made under subsection 225.2(4) ceases to be effective on or before that day is satisfactory, and may allow the other financial institution to be notified of the day that the election ceases to be effective on any later day

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director, Assessment, Benefit, and Service Branch
Manager, Assessment, Benefit, and Service 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, Audit
Manager, Business Returns
Manager, Business Returns and Specialty Services
Manager, GST/HST Audit
Large Business Case Manager
Team Leader, Audit
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services
Team Leader, GST/HST Audit

History: Delegation in respect of paragraph 225.2(6.2)(b) was initially approved on September 28, 2021.


Subparagraph 225.3(3)(b)(ii)
May allow a later day to make an application under subsection 225.3(2)

Headquarters positions
Director General, Excise and GST/HST Rulings Directorate
Director, Financial Institutions and Real Property

Field positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit

History: Delegation in respect of subparagraph 225.3(3)(b)(ii) was amended on October 19, 2020. It was initially approved on January 14, 2016.


Subsection 225.3(4)
May authorize or deny the use of a particular method and, on application, may specify a later day to notify the financial institution of the decision

Field positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit

History:  Delegation in respect of subsection 225.3(4) was approved on January 14, 2016.


Subsection 225.3(6)
May revoke the authorization granted under subsection 225.3(4)

Field positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit

History:  Delegation in respect of subsection 225.3(6) was approved on April 5, 2016.


Paragraph 225.4(8)(c)
May allow a later day to file an election under subsection 225.4(6) or (7)

Headquarters positions
Director General, Excise and GST/HST Rulings Directorate
Director, Financial Institutions and Real Property

Field positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Enforcement
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of paragraph 225.4(8)(c) was amended on October 19, 2020. It was initially approved on January 14, 2016.


Subsection 225.4(10)
May allow, on application by the person, an earlier day to revoke an election made under subsection 225.4(6) or (7)

Headquarters positions
Director General, Excise and GST/HST Rulings Directorate
Director, Financial Institutions and Real Property

Field positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit

History:  Delegation in respect of subsection 225.4(10) was amended on October 19, 2020. It was initially approved on January 14, 2016.


Subsection 225.4(11)
May allow, on application by the person, a new election to be made within five years following a revocation under subsection 225.4(6) or (7)

Headquarters positions
Director General, Excise and GST/HST Rulings Directorate
Director, Financial Institutions and Real Property

Field positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 225.4(11) was amended on October 19, 2020. It was initially approved on January 14, 2016.


Paragraph 227(2)(c)
May extend the time to file an election for streamlined accounting

Headquarters Positions
Director General, Business Returns
Director, Business Accounting Programs Division
Manager, Business Registration
Manager, GST Business Returns and Payments Processing Division

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Client Services Division
Assistant Director, GST/HST Audit
Manager, Audit
Manager, Business Registration
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, Business Registration
Team Leader, GST/HST Audit

History:  Delegation in respect of paragraph 227(2)(c) was amended on November 6, 2014, May 6, 2013 and May 20, 2008.


Subsection 229(2.1)
May be satisfied that all required information given on registration under section 240 has been provided and is accurate

Field positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit

History:  Delegation in respect of subsection 229(2.1) was approved on January 14, 2016.


Subsection 232.01(6)
May determine the manner in which a tax adjustment note issued is to be issued

Headquarters Positions
Director General, Excise and GST/HST Rulings Directorate
Director, Financial Institutions and Real Property Division

History:  Delegation in respect of subsection 232.01(6) was amended on October 19, 2020. It was initially approved on April 30, 2012.


Subsection 232.01(7)
May determine the manner in which a pension entity is to notify the participating employer of the issuance of a tax adjustment note

Headquarters Positions
Director General, Excise and GST/HST Rulings Directorate
Director, Financial Institutions and Real Property Division

History:  Delegation in respect of subsection 232.01(7) was amended on October 19, 2020. It was initially approved on April 30, 2012.


Subsection 232.01(11)
May determine if the records maintained by a person provide satisfactory evidence that the person was entitled to issue a tax adjustment note for the amount for which it was issued

Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Returns
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 232.01(11) was amended on November 6, 2014.  It was initially approved on April 30, 2012.


Subsection 232.02(5)
May determine the manner in which a tax adjustment note is to be issued

Headquarters Positions
Director General, Excise and GST/HST Rulings Directorate
Director, Financial Institutions and Real Property Division

History:  Delegation in respect of subsection 232.02(5) was amended on October 19, 2020. It was initially approved on April 30, 2012.


Subsection 232.02(6)
May determine the manner in which a pension entity is to notify the participating employer of the issuance of a tax adjustment note

Headquarters Positions
Director General, Excise and GST/HST Rulings Directorate
Director, Financial Institutions and Real Property Division

History:  Delegation in respect of subsection 232.02(6) was amended on October 19, 2020. It was initially approved on April 30, 2012.


Subsection 232.02(10)
May determine if the records maintained by a person provide satisfactory evidence that the person was entitled to issue a tax adjustment note for the amount for which it was issued

Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 232.02(10) was amended on November 6, 2014.  It was initially approved on April 30, 2012.


Subsection 239(2)
May authorize a registrant to file separate returns in relation to the specified branch or division and may impose conditions

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 239(2) was amended on November 6, 2014, May 6, 2013 and May 20, 2008.


Subsection 239(3)
May revoke authorizations granted for separate returns

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 239(3) was amended on November 6, 2014, May 6, 2013 and May 20, 2008.


Subsection 239(4)
Shall send a notice of revocation in writing

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 239(4) was amended on November 6, 2014, May 6, 2013 and May 20, 2008.


Subsection 240(3.1)
May approve a request by taxi operators to extend their coverage to their other commercial activities

Headquarters Positions
Director General, Business Returns
Director, Business Accounting Programs Division
Manager, Business Registration
Manager, GST Business Returns and Payments Processing Division

Field Positions
Director, Tax Services Office
Assistant Director, Client Services Division
Manager, Business Registration
Team Leader, Business Registration

History:  Delegation in respect of subsection 240(3.1) was amended on May 6, 2013.


Subsection 240(6)
May determine if the amount and form of security from a non-resident are satisfactory

Headquarters Positions
Director General, Business Returns
Director, Business Accounting Programs Division
Manager, Business Registration
Manager, GST Business Returns and Payments Processing Division

Field Positions
Director, Tax Services Office
Assistant Director, Client Services Division
Manager, Business Registration
Team Leader, Business Registration

History:  Delegation in respect of subsection 240(6) was amended on May 6, 2013.


Subsection 240(7)
May retain as security amounts payable to non-resident

Headquarters Positions
Director General, Business Returns
Director, Business Accounting Programs Division
Manager, Business Registration
Manager, GST Business Returns and Payments Processing Division

Field Positions
Director, Tax Services Office
Assistant Director, Client Services Division
Manager, Business Registration
Team Leader, Business Registration

History:  Delegation in respect of subsection 240(7) was amended on May 6, 2013.


Subsection 241(1)
May issue a registration number to a person, along with a confirmation of the effective date of registration

Headquarters Positions
Director General, Business Returns
Director General, Debt Management Compliance
Director, Business Accounting Programs Division
Director, Non-Filer and Non-Registrant
Director, Trust Accounts, 
Manager, Business Registration
Manager, GST Business Returns and Payments Processing Division
Manager, Revenue Collections 

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns
Assistant Director, Client Services Division
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Business Registration
Manager, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Business Registration
Team Leader, GST/HST Non-Registrant Program
Team Leader, New Intake/Projects
Team Leader, Non-Filer/Non-Registrant
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Co-ordinator, Employer Accounts
Technical Advisor, GST/HST Non-Registrant Program
GST/HST Non-Registrant Officer

History:  Delegation in respect of subsection 241(1) was amended on October 19, 2020, May 6, 2013, August 30, 2010 and August 27, 2007. 


Subsection 241(1.1)
May, on application, register a group of selected listed financial institutions

Headquarters Positions
Director General, Business Returns
Director General, Collections and Verification Branch
Director, Business Number
Director, Collections and Verification Branch
Manager, Business Number
Manager, Collections and Verification Branch

Field positions
Director, National Verification and Collections Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Division
Assistant Director, Business Returns
Assistant Director, GST/HST Audit
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Services Office
Manager, Business Division
Manager, Business Returns
Manager, Employer Services
Team Leader, Business Division
Team Leader, Business Returns
Team Leader, GST/HST Non-Registrant Program
Technical Advisor, GST/HST Non-Registrant Program
GST/HST Non-Registrant Officer

History: Delegation in respect of subsection 241(1.1) was amended on October 19, 2020, April 5, 2016. It was initially approved on January 14, 2016.


Subsection 241(1.2)
May, on application, add a selected listed financial institution to a group registration

Headquarters Positions
Director General, Business Returns
Director General, Collections and Verification Branch
Director, Business Number
Director, Collections and Verification Branch
Manager, Business Number
Manager, Collections and Verification Branch

Field positions
Director, National Verification and Collections Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Division
Assistant Director, Business Returns
Assistant Director, GST/HST Audit
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Services Office
Manager, Business Division
Manager, Business Returns
Manager, Employer Services
Team Leader, Business Division
Team Leader, Business Returns
Team Leader, GST/HST Non-Registrant Program
Technical Advisor, GST/HST Non-Registrant Program
GST/HST Non-Registrant Officer

History:  Delegation in respect of subsection 241(1.2) was amended on November 24, 2021, October 19, 2020, April 5, 2016.  It was initially approved on January 14, 2016.


Subsection 241(1.3)
May form reason to believe that a person has failed to apply for registration and send written notice of intent to register that person

Field positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit

History:  Delegation in respect of subsection 241(1.3) was approved on January 14, 2016.


Subsection 241(1.5)
May be satisfied that a person is required to be registered for the purposes of Part IX and may register that person

Field positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit

History:  Delegation in respect of subsection 241(1.5) was approved on January 14, 2016.


Subsection 242(1)
May cancel a registration when a person is not required to be registered

Headquarters Positions
Director General, Business Returns
Director, Business Accounting Programs Division
Manager, Business Registration
Manager, GST Business Returns and Payments Processing Division

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Client Services Division
Assistant Director, GST/HST Audit
Manager, Business Registration
Team Leader, Business Registration

History:  Delegation in respect of subsection 242(1) was amended on May 6, 2013 and May 20, 2008. 


Subsection 242(1.1)
May cancel a group registration

Headquarters Positions
Director General, Business Returns
Director, Business Number
Manager, Business Number

Field positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Division
Assistant Director, Business Returns
Assistant Director, GST/HST Audit
Manager, Business Division
Manager, Business Returns
Team Leader, Business Division
Team Leader, Business Returns

History:  Delegation in respect of subsection 242(1.1) was amended on April 5, 2016.  It was initially approved on January 14, 2016.


Subsection 242(1.3)
May remove a member from a group registration

Headquarters Positions
Director General, Business Returns
Director, Business Number
Manager, Business Number

Field positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Division
Assistant Director, Business Returns
Assistant Director, GST/HST Audit
Manager, Business Division
Manager, Business Returns
Team Leader, Business Division
Team Leader, Business Returns

History:  Delegation in respect of subsection 242(1.3) was amended on April 5, 2016.  It was initially approved on January 14, 2016.


Subsection 242(2)
Shall cancel a registration upon request if a person is a small supplier

Headquarters Positions
Director General, Business Returns
Director, Business Accounting Programs Division
Manager, Business Registration

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Client Services Division
Assistant Director, GST/HST Audit
Manager, Business Registration
Team Leader, Business Registration

History:  Delegation in respect of subsection 242(2) was amended on November 6, 2014, May 6, 2013 and May 20, 2008. 


Subsection 242(2.1)
May vary the registration of a person carrying on a taxi business to apply only to that business

Headquarters Positions
Director General, Business Returns
Director, Business Accounting Programs Division
Manager, Business Registration
Manager, GST Business Returns and Payments Processing Division

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Client Services Division
Assistant Director, GST/HST Audit
Manager, Business Registration
Team Leader, Business Registration

History:  Delegation in respect of subsection 242(2.1) was amended on November 6, 2014, May 6, 2013 and May 20, 2008. 


Subsection 242(2.2)
Shall cancel the registration of an independent sales contractor at the contractor’s request

Headquarters Positions
Director General, Business Returns
Director, Business Accounting Programs Division
Manager, Business Registration
Manager, GST Business Returns and Payments Processing Division

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit

History:  Delegation in respect of subsection 242(2.2) was amended on November 6, 2014, May 6, 2013 and May 20, 2008. 


Subsection 242(2.3)
Shall cancel the registration of a sales representative at the representative’s request, if certain conditions are met

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

History:  Delegation in respect of subsection 242(2.3) was amended on November 6, 2014.  It was initially approved on April 30, 2012.


Subsection 242(3)
Shall notify a person when a registration is varied or cancelled

Headquarters Positions
Director General, Business Returns
Director, Business Accounting Programs Division
Manager, Business Registration
Manager, GST Business Returns and Payments Processing Division

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Client Services Division
Assistant Director, GST/HST Audit
Manager, Audit
Manager, Business Registration
Manager, GST/HST Audit
Large Business Case Manager
Team Leader, Audit
Team Leader, Business Registration
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 242(3) was amended on November 24, 2021, November 6, 2014, May 6, 2013 and May 20, 2008.  


Paragraph 243(2)(b)
May allow fiscal months longer than 35 days in a fiscal quarter

Headquarters Positions
Director General, Business Returns
Director, Business Accounting Programs Division
Manager, Business Registration
Manager, GST Business Returns and Payments Processing Division

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Client Services Division
Assistant Director, GST/HST Audit
Manager, Audit
Manager, Business Registration
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, Business Registration
Team Leader, GST/HST Audit

History:  Delegation in respect of paragraph 243(2)(b) was amended on November 6, 2014, May 6, 2013 and May 20, 2008.


Subparagraph 243(2)(c)(ii)
May allow fiscal months shorter than 28 days

Headquarters Positions
Director General, Business Returns
Director, Business Accounting Programs Division
Manager, Business Registration
Manager, GST Business Returns and Payments Processing Division

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Client Services Division
Assistant Director, GST/HST Audit
Manager, Audit
Manager, Business Registration
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, Business Registration
Team Leader, GST/HST Audit

History:  Delegation in respect of subparagraph 243(2)(c)(ii) was amended on November 6, 2014, May 6, 2013 and May 20, 2008.


Subsection 243(4)
May determine fiscal months and fiscal quarters of a person, if a person fails to make the determination

Headquarters Positions
Director General, Business Returns
Director, Business Accounting Programs Division
Manager, Business Registration
Manager, GST Business Returns and Payments Processing Division

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Client Services Division
Assistant Director, GST/HST Audit
Manager, Audit
Manager, Business Registration
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, Business Registration
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 243(4) was amended on November 6, 2014, May 6, 2013 and May 20, 2008.


Subsection 246(4)
May allow a later day to revoke an election made under section 246

Headquarters positions

Director General, Excise and GST/HST Rulings Directorate
Director, Financial Institutions and Real Property

Field positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 246(4) was amended on October 19, 2020. It was initially approved on January 14, 2016.


Subsection 247(3)
May allow a later day to revoke an election made under section 247

Headquarters positions
Director General, Excise and GST/HST Rulings Directorate
Director, Financial Institutions and Real Property

Field positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 247(3) was amended on October 19, 2020. It was initially approved on January 14, 2016.


Subsection 253(3)
May extend the period for applying for an employee and partner GST/HST rebate

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, GST/HST Directorate
Director General, Individual Returns and Payments Processing Directorate
Director, Aggressive GST/HST Planning and Refund Integrity
Director, Benefit Programs Directorate
Director, Electronic Commerce Compliance
Director, Small and Medium Business Audit
Manager, Individual Programs Section

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Client Services Division
Assistant Director, Enquiries and Adjustments Division
Assistant Director, GST/HST Audit
Assistant Director, Individual and Estate Returns Division
Manager, Audit
Manager, GST/HST Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 253(3) was amended on November 6, 2014, May 6, 2013 and May 20, 2008.  It was initially approved on November 7, 2000, effective on the date that provision, as amended by subsection 71(2) of the Sales Tax and Excise Tax Amendments Act, 1999 [S.C. 2000, c. 30], came into effect (October 20, 2000).


Paragraph 256(3)(b)
May allow an application for a rebate to be filed after the due date

Headquarters Positions
Deputy Assistant Commissioner, Tax and Regulatory Affairs
Director General, Business Returns
Director, Business Returns Assessing and Validation Division
Manager, GST/HST Domestic Rebates Program Section

Field Positions
Director, Summerside Tax Centre
Director, Tax Services Office
Assistant Director, Rebates Division, Summerside Tax Centre
Manager, Domestic Rebates, Summerside Tax Centre
Team Leader, Detailed Enquiries and Complex Assessing, Summerside Tax Centre

History:  Delegation in respect of paragraph 256(3)(b) was amended on April 5, 2016.  It was initially approved on December 18, 2007.


The definition “municipality” in subsection 259(1)
May designate a person as a municipality for the purposes of this section 

Headquarters Positions
Director General, Excise and GST/HST Rulings Directorate
Director, Public Service Bodies and Governments Division

History:  Delegation in respect of subsection 259(1) was amended on Ocotber 19, 2020 and May 6, 2013.


Paragraph 265(1)(i)
May waive the requirement for trustees in bankruptcies to file a return

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

Field Positions
Director, International Tax Services Office
Director, National Verification and Collections Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, Business Registration
Manager, Compliance
Manager, GST/HST Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T2 Returns
Team Leader, Audit
Team Leader, Business Registration
Team Leader, GST/HST Audit
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, T1 Processing
Team Leader, T2 Returns

History:  Delegation in respect of paragraph 265(1)(i) was amended on October 19, 2020, November 6, 2014, May 6, 2013, August 30, 2010, May 20, 2008 and August 27, 2007. 


Paragraph 266(2)(g)
May waive the requirement for a receiver to file a return

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

Field Positions
Director, International Tax Services Office
Director, National Verification and Collections Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, Compliance
Manager, GST/HST Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T2 Returns
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, T1 Processing
Team Leader, T2 Returns

History:  Delegation in respect of paragraph 266(2)(g) was amended on October 19, 2020, November 6, 2014, May 6, 2013, August 30, 2010, May 20, 2008 and August 27, 2007. 


Paragraph 266(2)(h)
May waive the requirement for a receiver to file a return with respect to the supply of real property

Headquarters Positions
Director General, Collections
Director, Collections

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, GST/HST Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services

History:  Delegation in respect of paragraph 266(2)(h) was amended on November 6, 2014, May 6, 2013, August 30, 2010, May 20, 2008 and August 27, 2007. 


Subsection 267.1(4)
May waive the requirement for the personal representative of a deceased to file return for a reporting period

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

Field Positions
Director, International Tax Services Office
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Returns
Assistant Director, GST/HST Audit
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, Compliance
Manager, Employer Services
Manager, GST/HST Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T2 Returns
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, T1 Processing
Team Leader, T2 Returns
Co-ordinator, Employer Accounts

History:  Delegation in respect of subsection 267.1(4) was amended on October 19, 2020, November 6, 2014, May 6, 2013, August 30, 2010, May 20, 2008 and August 27, 2007. 


Subsection 270(2)
May accept security for amounts payable in respect of property or money under control by the receiver and issue a clearance certificate

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Client Services Division
Assistant Director, GST/HST Audit
Assistant Director, Revenue Collections
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, Client Services Division
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 270(2) was amended on November 6, 2014, May 6, 2013, August 30, 2010, May 20, 2008 and August 27, 2007. 


Subsection 270(3)
May certify that all amounts payable have been paid or that appropriate security has been accepted

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, GST/HST Directorate
Director, Aggressive GST/HST Planning and Refund Integrity
Director, Electronic Commerce Compliance
Director, Small and Medium Business Audit

Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Client Services Division
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team leader, Client Services Division
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 270(3) was amended on November 6, 2014, May 6, 2013, August 30, 2010, May 20, 2008 and August 27, 2007.  


Subsection 273.1(7)
May authorize a person to use an export distribution centre certificate and specify conditions for its use

Headquarters Positions
Deputy Assistant Commissioner, Excise and GST/HST Rulings Directorate
Director, General Operations and Border Issues Division

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Manager, Technical Interpretations Services
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 273.1(7) was amended on November 6, 2014, May 6, 2013 and May 20, 2008.  It was initially approved on September 14, 2001, effective on the date that provision, as enacted by subsection 19(1) of the Sales Tax and Excise Tax Amendments Act, 2001 [S.C. 2001, c. 15], came into effect (deemed to have come into force on January 1, 2001).


Subsection 273.1(9)
Notifies the person, in writing, of the authorization to use an export distribution centre certificate, its effective date and expiry date, and the assigned number

Headquarters Positions
Deputy Assistant Commissioner, Excise and GST/HST Rulings Directorate
Director, General Operations and Border Issues Division

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Manager, Technical Interpretations Services
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 273.1(9) was amended on November 6, 2014, May 6, 2013 and May 20, 2008.  It was initially approved on September 14, 2001, effective on the date that provision, as enacted by subsection 19(1) of the Sales Tax and Excise Tax Amendments Act, 2001 [S.C. 2001, c. 15], came into effect (deemed to have come into force on January 1, 2001).


Subsection 273.1(10)
May revoke, as of a particular day, an authorization to use an export distribution centre certificate

Headquarters Positions
Deputy Assistant Commissioner, Excise and GST/HST Rulings Directorate
Director, General Operations and Border Issues Division

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Manager, Technical Interpretations Services
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 273.1(10) was amended on November 6, 2014, May 6, 2013 and May 20, 2008.  It was initially approved on September 14, 2001, effective on the date that provision, as enacted by subsection 19(1) of the Sales Tax and Excise Tax Amendments Act, 2001 [S.C. 2001, c. 15], came into effect (deemed to have come into force on January 1, 2001).


Subsection 273.2(5)
May exempt a reporting institution or class of reporting institutions from the requirement to provide prescribed information or may allow a reasonable estimate of the amount required to be reported

Headquarters positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Excise and GST/HST Rulings Directorate
Director General, GST/HST Directorate
Director, Financial Institutions and Real Property
Director, Large Business Audit and Program Integration
Director, Small and Medium Business Audit

Field positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit

History:  Delegation in respect of subsection 273.2(5) was amended on October 19, 2020. It was initially approved on January 14, 2016.


Subsection 274(8)
Shall consider a request and assess, reassess or make an additional assessment with respect to a transaction under the general anti-avoidance provisions (GAAR)

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, GST/HST Directorate
Director, Aggressive GST/HST Planning and Refund Integrity
Director, Large Business Audit and Program Integration

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, Tax Avoidance

History:  Delegation in respect of subsection 274(8) was amended on November 6, 2014, May 6, 2013, May 20, 2008 and August 27, 2007.


Subsection 274.2(5)
Shall consider a request and assess, reassess or make an additional assessment and may determine that such assessment or reassessment may reasonably be regarded as relating to the specified transaction

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of subsection 274.2(5) was amended on November 6, 2014.  It was approved initially on July 19, 2011


Subsection 275(4)
May designate officials to administer oaths and receive affidavits

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Appeals Branch
Director General, Business Returns
Director General, Collections
Director General, Criminal Investigations
Director General, Debt Management Compliance
Director General, GST/HST Directorate
Director, Collections
Director, Business Accounting Programs Division
Director, Business Returns Processing Division
Director, Criminal Investigations
Director, Policy, Planning and Informatics
Director, Tax and Charities Appeals
Director, Non-Filer and Non-Registrant
Director, Trust Accounts

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

History:  Delegation in respect of subsection 275(4) was amended on March 29, 2023, October 19, 2020, November 6, 2014, May 6, 2013, August 30, 2010, May 20, 2008 and August 27, 2007. 


Section 278.1
May specify the manner to be used for electronic filing and the criteria to be met by a person who wants to file a return electronically

Headquarters Positions
Director General, Business Returns
Director, Business Returns Processing Division

History:  Delegation in respect of subsection 278.1 was amended on May 6, 2013 and also on September 14, 2001, effective on the date that provision, as amended by subsection 20(1) of the Sales Tax and Excise Tax Amendments Act, 2001 [S.C. 2001, c. 15], came into effect (deemed to have come into force on October 4, 2000). 


Subsection 280(6)
May write off and cancel the total penalty and interest if less than $25

Headquarters Positions
Manager, Ministerial Correspondence Division

Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Returns
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Co-ordinator, Employer Accounts

Note: Subsection 280(6) was repealed by S.C. 2006, c. 4, s. 146(9), applicable in respect of any reporting period of a person that ends on or after April 1, 2007

History:  Delegation in respect of the Excise Tax Act was amended on November 6, 2014, May 20, 2008 and August 27, 2007. 


Subsection 280(7)
May waive interest if payment is made before a specified date

Headquarters Positions
Director General, Collections
Director General, Debt Management Compliance
Director, Collections
Director, Trust Accounts
Manager, Collections and Verification Branch
Manager, Ministerial Correspondence

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Returns
Assistant Director, GST/HST Audit
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, Employer Services
Manager, GST/HST Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Coordinator, Employer Accounts

History:  Delegation in respect of subsection 280(7) was amended on October 19, 2020, November 6, 2014, May 6, 2013, July 19, 2011, August 30, 2010, May 20, 2008 and August 27, 2007. 


Section 280.2
May cancel small amounts of interest and penalty

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

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Chief of Appeals
Assistant Director, Audit
Assistant Director, Business Returns
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Appeals
Manager, Audit
Manager, Compliance
Manager, Employer Services
Manager, GST/HST Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Large Objections Case Manager
Team Leader, Appeals
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Team Leader, T1 Processing
Team Leader, T2 Returns
Coordinator, Employer Accounts
Coordinator, Large File, Appeals

History:  Delegation in respect of section 280.2 was amended on March 29, 2023, October 19, 2020, November 6, 2014.  It was initially approved on July 19, 2011. 


Subsection 281(1)
May at any time extend the time to file a return or to provide information under Part IX

Headquarters Positions
Director General, Client Services Directorate
Director General, Collections
Director General, Debt Management Compliance
Director General, Horizontal Integration
Director, Collections
Director, Horizontal Programs
Director, Trust Accounts
Manager, Business Programs
Manager, Individual Programs
Manager, Ministerial Correspondence Division
Manager, Revenue Collections
Manager, Voluntary Disclosures Program

Field Positions
Director, International Tax Services Office
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Returns
Assistant Director, 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
Manager, Audit
Manager, Compliance
Manager, Employer Services
Manager, GST/HST Audit
Manager, Individual Tax Returns and Compliance
Manager, Returns and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T2 Returns
Returns/Client Services Supervisor
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, Individual Tax Returns and Compliance
Team Leader, Trust Compliance
Team Leader, T1 Processing 
Team Leader, T2 Returns

History:  Delegation in respect of subsection 281(1) was amended on October 19, 2020, November 6, 2014, May 6, 2013, April 12, 2013, August 30, 2010, May 20, 2008 and August 27, 2007. 


Subsection 281.1(1)
May waive or cancel interest payable under section 280 of the Act

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Appeals Branch
Director General, Business Returns Directorate
Director General, Collections
Director General, Debt Management Compliance
Director General, GST/HST Directorate
Director General, Horizontal Integration
Director General, Legislative Policy Directorate
Director General, Taxpayer Services Directorate
Director, Aggressive GST/HST Planning and Refund Integrity
Director, Appeals Branch
Director, Collections
Director, Electronic Commerce Compliance
Director, GST/HST Returns and Rebates Processing Division
Director, Horizontal Programs
Director, Large Business Audit and Program Integration
Director, Programs Division
Director, Small and Medium Business Audit
Director, Trust Accounts
Manager, Appeals Branch
Manager, Business Programs
Manager, Individual Programs
Manager, Ministerial Correspondence
Manager, Revenue Collections
Manager, Voluntary Disclosures Program 

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Chief of Appeals
Assistant Director, Audit
Assistant Director, Business Returns
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
Manager, Appeals
Manager, Audit
Manager, Compliance
Manager, Employer Services
Manager, GST/HST Audit
Manager, Individual Tax Returns and Compliance
Manager, Litigation
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, Technical Interpretations Services
Manager, T2 Returns
Large Objections Case Manager
Team Leader, Appeals
Team Leader, Audit
Team Leader, GST/HST Audit
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,T1 Processing
Team Leader, T2 Returns
Team Leader, Voluntary Disclosures Program Processing
Coordinator, Employer Accounts
Coordinator, Large File, Appeals
Senior Appeals Officer GST/HST
Senior Taxpayer Relief Officer
GST/HST Appeals Officer
Appeals Officer, ETA
Appeals and Complaints Officer
Appeals Officer
Taxpayer Relief Officer

History:  Delegation in respect of subsection 281.1(1) was amended on March 29, 2023, November 24, 2021, October 19, 2020, April 5, 2016, November 6, 2014, May 6, 2013, April 12, 2013, July 19, 2011, March 14, 2011, August 30, 2010, May 20, 2008, August 27, 2007 and September 14, 2001. 


Subsection 281.1(2)
May waive or cancel all or any portion of a penalty payable under the specified provisions

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Appeals Branch
Director General, Business Returns Directorate
Director General, Collections
Director General, Debt Management Compliance
Director General, GST/HST Directorate
Director General, Legislative Policy Directorate
Director General, Taxpayer Services Directorate
Director, Aggressive GST/HST Planning and Refund Integrity
Director, Appeals Branch
Director, Collections
Director, Electronic Commerce Compliance
Director, GST/HST Returns and Rebates Processing Division
Director, Large Business Audit and Program Integration
Director, Programs Division
Director, Small and Medium Business Audit
Director, Trust Accounts
Manager, Appeals Branch
Manager, Business Programs
Manager, GST/HST Returns Processing
Manager, Individual Programs
Manager, Ministerial Correspondence
Manager, Revenue Collections

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Chief of Appeals
Assistant Director, Audit
Assistant Director, Business Returns
Assistant Director, GST/HST Audit
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Appeals
Manager, Audit
Manager, Compliance
Manager, Employer Services
Manager, GST/HST Audit
Manager, Litigation
Manager, Returns and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, Technical Interpretations Services
Manager, T2 Returns
Large Objections Case Manager
Returns/Client Services Supervisor
Team Leader, Appeals
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, Litigation
Team Leader, Intake Center
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, T1 Processing
Team Leader, T2 Returns
Team Leader, Voluntary Disclosures Program Processing
Coordinator, Employer Accounts
Coordinator, Large File, Appeals
Senior Appeals Officer GST/HST
Senior Taxpayer Relief Officer
GST/HST Appeals Officer
Appeals Officer, ETA
Appeals and Complaints Officer
Appeals Officer
Taxpayer Relief Officer

History:  Delegation in respect of subsection 281.1(2) was amended on March 29, 2023, November 24, 2021, October 19, 2020, April 5, 2016, November 6, 2014, May 6, 2013, July 19, 2011, March 14, 2011, August 30, 2010, May 20, 2008, August 27, 2007 and September 14, 2001. 


Section 282
May issue a demand for a return

Headquarters Positions
Director General, Collections
Director General, Debt Management Compliance
Director, Collections
Director, Non-Filer and Non-Registrant
Director, Trust Accounts
Manager, Revenue Collections

Field Positions
Director, International Tax Services Office
Director, National Verification and Collections Centre
Director, Tax Centre  
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Returns  
Assistant Director, GST/HST Audit
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections 
Assistant Director, Revenue Collections and Client Services
Assistant Director, Tax Services Office  
Manager, Audit
Manager, Compliance
Manager, Employer Services
Manager, GST/HST Audit
Manager, Illicit Income Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T2 Returns
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, Illicit Income Audit
Team Leader, New Intake/Projects
Team Leader, Non-Filer/Non-Registrant 
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services  
Team Leader, Trust Compliance
Team Leader, T1 Processing
Team Leader, T2 Returns
Senior Trust Accounts Examination Officer
Technical Advisor, Trust Accounts Examination/Trust Accounts Compliance 
Trust Accounts Examination Officer
Trust Accounts Compliance Officer

History:  Delegation in respect of section 282 was amended on November 24, 2021, October 19, 2020, November 6, 2014, May 6, 2013, August 30, 2010, May 20, 2008 and August 27, 2007.  


Section 284
May waive the $100 penalty for every failure to provide information

Headquarters Positions
Director General, Client Services Directorate
Director General, Collections
Director General, Debt Management Compliance
Director, Collections
Director, Trust Accounts
Manager, Business Programs
Manager, Individual Programs
Manager, Ministerial Correspondence Division
Manager, Revenue Collections

Field Positions
Director, International Tax Services Office
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections 
Assistant Director, Revenue Collections and Client Services
Assistant Director, Tax Services Office
Manager, Audit
Manager, Compliance
Manager, Employer Services
Manager, GST/HST Audit
Manager, Illicit Income Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T2 Returns
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, Illicit Income Audit
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Trust Compliance
Team Leader, T1 Processing
Team Leader, T2 Returns
Team Leader, Voluntary Disclosures Program Processing

History:  Delegation in respect of section 284 was amended on November 24, 2021, October 19, 2020, November 6, 2014, May 6, 2013, August 30, 2010, May 20, 2008 and August 27, 2007.  


Subsection 284.1(3)
May waive or cancel all or any portion of a penalty payable under section 284.1

Headquarters Positions
Director General, Appeals Branch
Director General, GST/HST Directorate
Director, Appeals Branch
Director, Large Business Audit and Program Integration
Director, Small and Medium Business Audit
Manager, Appeals Branch

Field Positions
Director, National Verification and Collections Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Services Office
Manager, Appeals
Chief of Appeals
Manager, Audit
Manager, Compliance
Manager, GST/HST Audit
Manager, Illicit Income Audit
Team Leader, Appeals
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, Illicit Income Audit
Team Leader, Taxpayer Relief
Team Leader, Voluntary Disclosures Program Processing
Senior Taxpayer Relief Officer
Taxpayer Relief Officer

History:  Delegation in respect of subsection 284.1(3) was amended on March 29, 2023, November 24, 2021, October 19, 2020, November 6, 2014 and May 6, 2013.  It was initially approved on April 30, 2012.


Subsection 286(1)
May specify the terms and conditions for keeping books and records and designate an alternate location where they may be kept

Headquarters Positions
Director General, Debt Management Compliance
Director, Non-Filer and Non-Registrant
Director, Trust Accounts
Manager, Collections and Verification Branch

Field Positions
Director, International Tax Services Office
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Returns
Assistant Director, GST/HST Audit
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Assistant Director, Tax Services Office
Manager, Audit
Manager, Employer Services
Manager, GST/HST Audit
Manager, Illicit Income Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, Illicit Income Audit
Team Leader, New Intake/Projects
Team Leader, Non-Filer/Non-Registrant
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Co-ordinator, Employer Accounts

History:  Delegation in respect of subsection 286(1) was amended on November 24, 2021, October 19, 2020, November 6, 2014, May 6, 2013, August 30, 2010, May 20, 2008 and August 27, 2007. 


Subsection 286(1.1)
May specify the form a record is to take and the information it shall contain 

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

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Manager, Employer Services
Manager, GST/HST Audit
Manager, Revenue Collections
Large Business Case Manager
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, Trust Compliance
Team Leader, Revenue Collections
Coordinator, Employer Accounts 

Delegation in respect of subsection 286(1.1) was initially approved on November 24, 2021.


Subsection 286(1.2)
May authorize that a record be kept otherwise than in Canada in English or in French

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

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Manager, Employer Services
Manager, GST/HST Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, New Intake/Projects
Team Leader, Non-Filer/Non-Registrant
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Coordinator, Employer Accounts

Delegation in respect of subsection 286(1.2) was initially approved on November 24, 2021.


Subsection 286(2)
May require a person to keep particular records, as specified

Headquarters Positions
Director General, Debt Management Compliance
Director, Non-Filer and Non-Registrant
Director, Trust Accounts  
Manager, Collections and Verification Branch

Field Positions
Director, International Tax Services Office
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Returns
Assistant Director, National Verification and Collections Centre  
Assistant Director, GST/HST Audit
Assistant Director, Revenue Collections 
Assistant Director, Revenue Collections and Client Services
Assistant Director, Tax Services Office  
Manager, Audit
Manager, Compliance
Manager, Employer Services
Manager, GST/HST Audit
Manager, Illicit Income Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T2 Returns
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, Illicit Income Audit
Team Leader, New Intake/Projects
Team Leader, Non-Filer/Non-Registrant
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Team Leader, T1 Processing
Team Leader, T2 Returns
Senior Trust Accounts Examination Officer
Senior Business Validation Officer
Co-ordinator, Employer Accounts
Business Validation Officer
Business Validation Resource Officer
Technical Advisor, Trust Accounts Examination/Trust Accounts Compliance
Trust Accounts Examination Officer
Trust Accounts Compliance Officer

History:  Delegation in respect of subsection 286(2) was amended on November 24, 2021, October 19, 2020, November 6, 2014, May 6, 2013, August 30, 2010, May 20, 2008 and August 27, 2007.  


Subsection 286(5)
May require a person to retain records for a specified period if it is necessary for any purpose related to the administration and enforcement of Part IX

Headquarters Positions
Director General, Debt Management Compliance
Director, Non-Filer and Non-Registrant
Director, Trust Accounts
Manager, Collections and Verification Branch 

Field Positions
Director, International Tax Services Office
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Returns
Assistant Director, GST/HST Audit
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections 
Assistant Director, Revenue Collections and Client Services
Assistant Director, Tax Services Office  
Manager, Audit
Manager, Compliance
Manager, Employer Services  
Manager, GST/HST Audit
Manager, Illicit Income Audit
Manager, Revenue Collections  
Manager, Revenue Collections and Client Services  
Manager, T2 Returns
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, Illicit Income Audit
Team Leader, New Intake/Projects  
Team Leader, Non-Filer/Non-Registrant
Team Leader, Revenue Collections  
Team Leader, Revenue Collections and Client Services  
Team Leader, Trust Compliance  
Team Leader, T1 Processing
Team Leader, T2 Returns
Co-ordinator, Employer Accounts  

History:  Delegation in respect of subsection 286(5) was amended on November 24, 2021, October 19, 2020, November 6, 2014, May 6, 2013, August 30, 2010, May 20, 2008 and August 27, 2007.  


Subsection 286(6)
May give written permission for the disposal of records before the expiration of the required retention period

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Tax Services Office
Manager, Audit
Manager, GST/HST Audit
Manager, Illicit Income Audit
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, Illicit Income Audit

History:  Delegation in respect of subsection 286(6) was amended on November 24, 2021, November 6, 2014, May 6, 2013 and May 20, 2008.


Section 287
May authorize a person for certain purposes

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Collections
Director General, Criminal Investigations
Director General, Debt Management Compliance
Director General, GST/HST Directorate
Director, Collections
Director, Criminal Investigations
Director, Non-Filer and Non-Registrant
Director, Policy, Planning and Informatics
Director, Trust Accounts 

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

History:  Delegation in respect of section 287 was amended on October 19, 2020, November 6, 2014, August 30, 2010, May 20, 2008 and August 27, 2007. 


Subsection 288(3)
May make an ex parte application to enter a dwelling house

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Collections
Director General, Debt Management Compliance
Director General, GST/HST Directorate
Director, Collections
Director, Trust Accounts 

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

History:  Delegation in respect of subsection 288(3) was amended on October 19, 2020, November 6, 2014, August 30, 2010, May 20, 2008 and August 27, 2007.


Subsection 289(1)
May require the provision of documents or information

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Business Returns
Director General, Collections
Director General, Compliance Programs Branch
Director General, Debt Management Compliance
Director General, GST/HST Directorate
Director General, Taxpayer Services Directorate
Director, Aggressive GST/HST Planning and Refund Integrity
Director, Business Returns Assessing and Validation Division
Director, Collections
Director, Competent Authority Services Division
Director, Compliance Programs Branch
Director, Electronic Commerce Compliance
Director, Large Business Audit and Program Integration
Director, Non-Filer and Non-Registrant
Director, Small and Medium Business Audit
Director, Taxpayer Services Programs Division
Director, Trust Accounts
Manager, Revenue Collections 

Field Positions
Director, Business Intelligence and Quality Assurance
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit Division
Assistant Director, Business Returns
Assistant Director, Corporation Services Division
Assistant Director, Enquiries and Adjustments Division
Assistant Director, GST/HST Audit
Assistant Director, Individual and Estate Returns Division
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Assistant Director, Tax Services Office
Manager, Audit
Manager, Business Returns
Manager, Compliance
Manager, Employer Services
Manager, Enquiries and Adjustments Division
Manager, GST/HST Audit
Manager, Illicit Income Audit
Manager, Individual and Estate Returns Division
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Illicit Income Audit
Team Leader, Special Enforcement Program 

History:  Delegation in respect of subsection 289(1) was amended on March 29, 2023, November 24, 2021, October 19, 2020, November 6, 2014, May 6, 2013, August 30, 2010, December 18, 2007 and August 27, 2007. 


Subsection 289(3)
May make an application to obtain an authorization from a judge to require a third party to provide information or documents relating to an unnamed person or a group of unnamed persons

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch 
Director General, Collections
Director General, Compliance Programs Branch
Director General, Debt Management Compliance
Director General, GST/HST Directorate
Director, Collections
Director, Compliance Programs Branch
Director, Large Business Audit and Program Integration
Director, Non-Filer and Non-Registrant
Director, Small and Medium Business Audit
Director, Trust Accounts 

Field Positions
Director, Business Intelligence and Quality Assurance
Director, National Verification and Collections Centre
Director, International Tax Services Office
Director, Tax Centre  
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Services Office
Manager, Employer Services

History:  Delegation in respect of subsection 289(3) was amended on March 29, 2023, October, 19, 2020, November 6, 2014, May 6, 2013, August 30, 2010, May 20, 2008 and August 27, 2007. 


Subsection 289.1(1)
May apply for a court order requiring a person to provide any access, assistance, information or document sought under section 288 or 289

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Collections
Director General, Debt Management Compliance
Director General, GST/HST Directorate
Director, Collections
Director, Enforcement and Disclosures Directorate
Director, Non-Filer and Non-Registrant
Director, Trust Accounts

Field Positions
Director, Business Intelligence and Quality Assurance
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Services Office
Manager, Employer Services

History: Delegation in respect of subsection 289.1(1) was amended on October 19, 2020, November 6, 2014, August 30, 2010 and July 13, 2006. 


Subsection 290(1)
May make an ex parte application for a search warrant

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Collections
Director General, Criminal Investigations
Director General, Debt Management Compliance
Director General, GST/HST Directorate
Director, Collections
Director, Criminal Investigations
Director, Policy, Planning and Informatics
Director, Trust Accounts 

Field Positions
Director, International Tax Services Office
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Criminal Investigations
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Services Office
Manager, Criminal Investigations
Manager, Employer Services
Case Manager, Criminal Investigations
Team Leader, Criminal Investigations
Senior Investigator, Criminal Investigations
Investigator, Criminal Investigations

History:  Delegation in respect of subsection 290(1) was amended on October 19, 2020, November 6, 2014, August 30, 2010, May 20, 2008 and August 27, 2007. 


Subsection 290(6)
May waive retention of things seized

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Criminal Investigations
Director, Criminal Investigations
Director, Policy, Planning and Informatics

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Criminal Investigations
Assistant Director, GST/HST Audit

History:  Delegation in respect of subsection 290(6) was amended on November 6, 2014, May 6, 2013 and May 20, 2008.


Subsection 290(8)
May impose conditions for access to and the making copies of things seized

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Criminal Investigations
Director, Criminal Investigations
Director, Policy, Planning and Informatics

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Criminal Investigations
Assistant Director, GST/HST Audit

History:  Delegation in respect of subsection 290(8) was amended on November 6, 2014, May 6, 2013 and May 20, 2008.


Subsection 291(1)
May certify as true, copies of documents seized, inspected or examined

Headquarters Positions
Director General, Collections
Director General, Debt Management Compliance
Director, Collections
Director, Non-Filer and Non-Registrant
Director, Trust Accounts
Manager, Collections and Verification Branch

Field Positions
Director, Business Intelligence and Quality Assurance
Director, International Tax Services Office
Director, National Verification and Collections Centre
Director, Tax Centre  
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Returns  
Assistant Director, Criminal Investigations
Assistant Director, Domestic Rebates Division
Assistant Director, GST/HST Audit
Assistant Director, National Verification and Collections Centre
Assistant Director, Returns Correction Enquiries Division
Assistant Director, Revenue Collections 
Assistant Director, Revenue Collections and Client Services
Assistant Director, Tax Services Office  
Manager, Audit
Manager, Compliance
Manager, Criminal Investigations
Manager, Employer Services  
Manager, GST/HST Audit
Manager, Illicit Income Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services  
Manager, T2 Returns
Team Leader, Audit
Team Leader, Business Intelligence and Quality Assurance
Team Leader, Criminal Investigations
Team Leader, General Rebates
Team Leader, GST/HST Audit
Team Leader, Illicit Income Audit
Team Leader, New Intake/Projects  
Team Leader, Non-Filer/Non-Registrant
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services  
Team Leader, Trust Compliance  
Team Leader, T1 Processing
Team Leader, T2 Returns
Senior Business Validation Officer
Senior Collection Enforcement Officer
Senior Investigator, Criminal Investigations
Senior Trust Accounts Examination Officer
Senior Trust Examination Officer  
Business Validation Resource Officer
Business Validation Officer
Collections Contact Officer
Collections Officer
Co-ordinator, Employer Accounts
Employer Compliance Auditor
Illicit Income Auditor, Illicit Income Audit
Investigator, Criminal Investigations
Non-Filer/Non-Registrant Field Officer
Non-Filer/Non-Registrant Officer
Non-Filer/Non-Registrant Resource Officer/Complex Case Officer
Officer, Business Intelligence and Quality Assurance
Resource Officer/Complex Case Officer
Rulings Officer, General Rebates
Technical Advisor, Revenue Collections
Technical Advisor, Trust Accounts Examination/Trust Accounts Compliance
Trust Accounts Compliance Officer
Trust Accounts Compliance/Collections Contact Officer
Trust Accounts Examination Officer 
Trust Accounts Examination/Collection Officer

History:  Delegation in respect of subsection 291(1) was amended on November 24, 2021, October 19, 2020, November 6, 2014, May 6, 2013, February 28, 2012, August 30, 2010, May 20, 2008, and August 27, 2007.


Subsection 292(2)
May require a person who carries on business in Canada to provide foreign-based information or documents

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Collections
Director General, Debt Management Compliance
Director General, GST/HST Directorate
Director, Aggressive GST/HST Planning and Refund Integrity
Director, Collections
Director, Competent Authority Services Division
Director, Electronic Commerce Compliance
Director, Large Business Audit and Program Integration
Director, Non-Filer and Non-Registrant
Director, Small and Medium Business Audit
Director, Trust Accounts
Manager, Revenue Collections 

Field Positions
Director, International Tax Services Office
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Returns
Assistant Director, GST/HST Audit
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Assistant Director, Tax Services Office
Manager, Audit
Manager, Compliance
Manager, Employer Services
Manager, GST/HST Audit
Manager, Illicit Income Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T2 Returns

History:  Delegation in respect of subsection 292(2) was amended on November 24, 2021, October 19, 2020, November 6, 2014, May 6, 2013, August 30, 2010, May 20, 2008 and August 27, 2007. 


Subsection 292(8)
Consequence of failure to provide foreign-based information - May make a motion in any court to prohibit the introduction of any information covered in a demand

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Collections
Director General, Debt Management Compliance
Director General, GST/HST Directorate
Director, Aggressive GST/HST Planning and Refund Integrity
Director, Collections 
Director, Electronic Commerce Compliance
Director, Large Business Audit and Program Integration
Director, Non-Filer and Non-Registrant
Director, Small and Medium Business Audit
Director, Trust Accounts
Manager, Collections and Verification Branch

Field Positions
Director, Business Intelligence and Quality Assurance
Director, International Tax Services Office
Director, National Verification and Collections Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, GST/HST Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services 

History:  Delegation in respect of subsection 292(8) was amended on October 19, 2020, November 6, 2014, May 6, 2013, August 30, 2010, May 20, 2008 and August 27, 2007. 


Subsection 295(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

Field Positions
Director, Tax Centre
Assistant Director, Tax Centre
Manager, Business Registration

History:  Delegation in respect of subsection 295(1) was approved on July 19, 2011. 


Subsection 295(4.1)
May provide to appropriate persons any confidential information relating to imminent danger of death or physical injury to any individual

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Appeals Branch
Director General, Business Returns
Director General, Client Services Directorate
Director General, Collections
Director General, Criminal Investigations
Director General, Debt Management Compliance
Director General, Excise and GST/HST Rulings Directorate
Director General, GST/HST Directorate
Director General, Individual Returns and Payments Processing Directorate
Director General, Legislative Policy and Regulatory Affairs Branch
Director General, Security and Internal Affairs
Director General, Tax and Charities Appeals
Director, Aggressive GST/HST Planning and Refund Integrity
Director, Collections
Director, Criminal Investigations
Director, Electronic Commerce Compliance
Director, Emergency and Incident Management
Director, Large Business Audit and Program Integration
Director, Legislative Policy and Regulatory Affairs Branch
Director, Non-Filer and Non-Registrant
Director, Operations of the Office of the Taxpayers’ Ombudsperson
Director, Policy, Planning and Informatics
Director, Programs Division, Client Services Directorate
Director, Small and Medium Business Audit
Director, Tax and Charities Appeals
Director, Technical Publications and Programs Division, Excise and GST/HST Rulings Directorate  
Director, Trust Accounts
Manager, Legislative Policy and Regulatory Affairs Branch
Manager, Office of the Taxpayers’ Ombudsperson
Manager, Programs Division, Client Services Directorate
Manager, Revenue Collections
Chief, HQ Security
Senior Officer, Office of the Taxpayers’ Ombudsperson
Senior Policy Analyst, Legislative Policy and Regulatory Affairs Branch
Senior Program Specialist, Legislative Policy Directorate
Senior Technical Publications Analyst, Legislative Policy Directorate
Security Incident Reporting Officer
Technical Policy Advisor, Legislative Policy Directorate
Senior Project Officer, Legislative Policy Directorate
Policy Analyst, Legislative Policy and Regulatory Affairs Branch

Field Positions
Director, Business Intelligence and Quality Assurance
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Returns
Assistant Director, Client Services
Assistant Director, Criminal Investigations
Assistant Director, GST/HST Audit
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Assistant Director, Security
Assistant Director, Tax Services Office
Chief of Appeals
Manager, Appeals
Manager, Administration (Level 2a)
Manager, Administration (Level 3)
Manager, Audit
Manager, Client Services
Manager, Criminal Investigations
Manager, Employer Services
Manager, GST/HST Audit
Manager, GST/HST Rulings
Manager, Illicit Income Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, Security
Team Leader, Audit
Team Leader, Client Services
Team Leader, Criminal Investigations
Team Leader, GST/HST Audit
Team Leader, GST/HST Rulings
Team Leader, Illicit Income Audit
Team Leader, New Intake/Projects
Team Leader, Non-Filer/Non-Registrant
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Co-ordinator, Employer Accounts

History:  Delegation in respect of subsection 295(4.1) was amended on March 29, 2023, November 24, 2021, October 19, 2020, November 6, 2014, January 14, 2014, May 6, 2013, August 30, 2010, January 26, 2009, May 20, 2008 and August 27, 2007. 


Subsection 295(5.02)
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

Field Positions
Director, Tax Centre
Assistant Director, Tax Centre
Manager, Business Registration

History:  Delegation in respect of subsection 295(5.02) was approved on July 19, 2011. 


Subsection 295(7)
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, Appeals Branch
Director General, Collections
Director General, Criminal Investigations
Director General, Debt Management Compliance
Director General, Excise and GST/HST Rulings Directorate
Director General, GST/HST Directorate
Director, Aggressive GST/HST Planning and Refund Integrity
Director, Collections
Director, Criminal Investigations
Director, Electronic Commerce Compliance
Director, Financial Institutions and Real Property Division
Director, General Operations and Border Issues Division
Director, Large Business Audit and Program Integration
Director, Non-Filer/Non-Registrant
Director, Policy, Planning and Informatics
Director, Public Service Bodies and Governments Division
Director, Small and Medium Business Audit
Director, Trust Accounts

Field Positions
Director, International Tax Services Office
Director, National Verification and Collections Centre
Director, Tax Services Office
Chief of Appeals
Assistant Director, Audit
Assistant Director, Criminal Investigations
Assistant Director, GST/HST Audit
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Services Office
Manager, Employer Services
Manager, Litigation

History:  Delegation in respect of subsection 295(7) was amended on March 29, 2023, October 19, 2020, November 6, 2014, May 6, 2013, July 19, 2011, August 30, 2010, May 20, 2008 and August 27, 2007. 


Paragraph 52(4)(b) of the Budget Implementation Act, 2007, in respect of requests that an assessment be made under section 296 of the Excise Tax Act to take into consideration section 10.1 of Part V of Schedule VI of the Excise Tax Act - Supply of intangible personal property

May consider a request and assess, reassess, or make an additional assessment of the net tax, and of any interest, penalty or other obligation, to the extent that the requested assessment, reassessment or additional assessment may reasonably be regarded as relating to the specified supply

Field Positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of paragraph 52(4)(b) of the Budget Implementation Act, 2007 was amended on November 6, 2014 and May 6, 2013. It was initially approved on June 24, 2008.


Subsection 296(6.1)
May determine that a request has been submitted in a satisfactory manner

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, Appeals Branch
Director General, Collections
Director General, Debt Management Compliance
Director General, GST/HST Directorate
Director, Aggressive GST/HST Planning and Refund Integrity
Director, Appeals Branch
Director, Collections
Director, Electronic Commerce Compliance
Director, Large Business Audit and Program Integration
Director, Small and Medium Business Audit
Director, Trust Accounts
Manager, Appeals Branch
Manager, Collections and Verification Branch

Field Positions
Director, National Verification and Collections Centre
Director, Tax Services Office
Chief of Appeals
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Appeals
Manager, Audit
Manager, GST/HST Audit
Manager, Litigation
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Large Objections Case Manager
Team Leader, Appeals
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, Litigation
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Taxpayer Relief
Coordinator, Large File, Appeals

History:  Delegation in respect of subsection 296(6.1) was amended on March 29, 2023, October 19, 2020 and November 6, 2014.  It was initially approved on July 19, 2011. 


Subsection 298(6.1)
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

Field Positions
Chief of Appeals
Manager, Appeals
Manager, Litigation 

History:  Delegation in respect of subsection 298(6.1) was amended on November 6, 2014.  It was initially approved on November 7, 2000, effective on the date that provision, as enacted by subsection 89(4) of the Sales Tax and Excise Tax Amendments Act, 1999 [S.C. 2000, c. 30], came into effect (October 20, 2000).


Subsection 301(1.3)
Late compliance by specified person - May make a request to file specific information

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

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

History:  Delegation in respect of subsection 301(1.3) was amended on November 6, 2014.


Subsection 301(2)
May accept an objection in other than prescribed manner

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

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

History:  Delegation in respect of subsection 301(2) was amended on November 6, 2014.


Subsection 301(3)
Shall, upon receipt of an objection, reconsider the assessment 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

Field Positions
Chief of Appeals
Manager, Appeals
Large Objections Case Manager
Team Leader, Appeals
Senior Appeals Officer GST/HST
GST/HST Appeals Officer
Appeals Officer, ETA
Appeals and Complaints Officer
Appeals Officer

History:  Delegation in respect of subsection 301(3) was amended on April 5, 2016 and on November 6, 2014.


Subsection 301(4)
May confirm an assessment without reconsideration when there is a direct appeal to the Tax Court of Canada

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

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

History:  Delegation in respect of subsection 301(4) was amended on November 6, 2014.


Subsection 301(5)
Shall send a notice of a decision

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

Field Positions
Chief of Appeals
Manager, Appeals
Large Objections Case Manager
Team Leader, Appeals
Senior Appeals Officer GST/HST
GST/HST Appeals Officer
Appeals Officer, ETA
Appeals and Complaints Officer
Appeals Officer

History:  Delegation in respect of subsection 301(5) was amended on April 5, 2016 and on November 6, 2014.


Subsection 303(4)
May accept an application for an extension of time in another manner

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

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

History:  Delegation in respect of subsection 303(4) was amended on November 6, 2014.


Subsection 303(5)
Shall consider an application for an extension of the time to file an objection 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

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

History:  Delegation in respect of subsection 303(5) was amended on November 6, 2014.


Subsection 310(1)
May, with the agreement of the person, refer a matter to the Tax Court

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

History:  Delegation in respect of subsection 310(1) was amended on November 6, 2014.


Subsection 311(1)
May refer to the Tax Court of Canada questions 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

Field Positions
Chief of Appeals
Manager, Appeals
Manager, Litigation

History:  Delegation in respect of subsection 311(1) was amended on November 6, 2014.


Subsection 311(2)
Shall serve an application made under subsection 311(1) of the Act on those named in the referral or who may be affected

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

Field Positions
Chief of Appeals
Manager, Appeals
Manager, Litigation

History:  Delegation in respect of subsection 311(2) was amended on November 6, 2014.


Subsection 311(5)
May appeal from a court decision

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

History:  Delegation in respect of subsection 311(5) was amended on November 6, 2014.


Subsection 314(1)
May accept security

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 314(1) was amended on November 6, 2014, August 30, 2010 and August 27, 2007. 


Subsection 314(2)
Where there is an objection or appeal, may determine if the amount and form of the security are satisfactory

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 314(2) was amended on November 6, 2014, August 30, 2010 and August 27, 2007. 


Subsection 314(3)
Shall surrender excess security

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 314(3) was amended on November 6, 2014, August 30, 2010 and August 27, 2007. 


Subsection 315(3)
May postpone collection action against a person and stipulate corresponding terms and conditions therefor

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 315(3) was amended on November 6, 2014, August 30, 2010 and August 27, 2007. 


Subsection 316(1)
May certify an amount payable

Headquarters Positions
Director General, Collections
Director, Collections

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services

History:  Delegation in respect of subsection 316(1) was amended on November 6, 2014, August 30, 2010 and August 27, 2007. 


Subsection 316(8)
May authorize the sale or disposition of property

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 316(8) was amended on November 6, 2014, August 30, 2010 and August 27, 2007. 


Subsection 316(10)
May make an ex parte application for an order giving effect to proceedings

Headquarters Positions
Director General, Collections
Director, Collections

Field Positions
Director, Tax Centre
Director, Tax Services Office

History:  Delegation in respect of subsection 316(10) was amended on November 6, 2014, August 30, 2010 and August 27, 2007.  


Subsection 317(1)
Garnishment - May require a person to pay the moneys otherwise payable to the tax debtor in whole or in part

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

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Senior Collection Enforcement Officer
Collections Contact Officer
Collections Officer
Resource Officer/Complex Case Officer
Trust Accounts Compliance/Collections Contact Officer
Collections Officer, Trust Accounts Examination/Collections
Technical Advisor, Revenue Collections
Co-ordinator, Employer Accounts

History:  Delegation in respect of subsection 317(1) was amended on November 6, 2014, February 28, 2012, August 30, 2010, and August 27, 2007.


Subsection 317(2)
May require a financial institution or person to pay in whole or in part the tax debtor’s liability

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, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services

History:  Delegation in respect of subsection 317(2) was amended on November 6, 2014, August 30, 2010 and August 27, 2007. 


Subsection 317(3)
Enhanced Garnishment - May require a particular person to pay to the Receiver General amounts owed to a tax debtor or secured creditor

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, New Intake/Projects
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 317(3) was amended on November 6, 2014, February 28, 2012, August 30, 2010, and August 27, 2007. 


Subsection 317(6)
Garnishment - May stipulate an amount to be paid

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, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Senior Collection Enforcement Officer
Collections Officer
Collections Contact Officer
Trust Accounts Examination/Collection Officer
Resource Officer/Complex Case Officer
Trust Accounts Compliance/Collections Contact Officer
Technical Advisor, Revenue Collections

History:  Delegation in respect of subsection 317(6) was amended on November 6, 2014, February 28, 2012, August 30, 2010, and August 27, 2007. 


Section 318
Recovery by deduction or set-off - May require the retention of such amount as specified

Headquarters Positions
Director General, Business Returns
Director General, Collections
Director, Business Returns Processing Division
Director, Collections
Manager, Revenue Collections

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Senior Collection Enforcement Officer
Collections Contact Officer
Collections Officer
Resource Officer/Complex Case Officer
Trust Accounts Compliance/Collections Contact Officer
Collections Officer, Trust Accounts Examination/Collections
Trust Accounts Compliance Officer
Technical Advisor, Revenue Collections
Technical Advisor, Trust Accounts Examination/Trust Accounts Compliance
Co-ordinator, Employer Accounts

History:  Delegation in respect of section 318 was amended on November 6, 2014, May 6, 2013, February 28, 2012, August 30, 2010, and August 27, 2007. 


Section 319
May purchase or acquire the property of debtors and dispose of it

Headquarters Positions
Director General, Collections
Director, Collections

History:  Delegation in respect of section 319 was amended on November 6, 2014, August 30, 2010 and August 27, 2007. 


Subsection 320(1)
May require money seized by the police to be paid to the Receiver General on account of the debtor's liability

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, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services

History:  Delegation in respect of subsection 320(1) was amended on November 6, 2014, August 30, 2010 and August 27, 2007. 


Subsection 321(1)
May order the seizure of chattels

Headquarters Positions
Director General, Collections
Director, Collections

History:  Delegation in respect of subsection 321(1) was amended on November 6, 2014, August 30, 2010 and August 27, 2007. 


Subsection 322(1)
May issue a demand for payment from a person leaving Canada or defaulting

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 322(1) was amended on November 24, 2021, October 19, 2020, November 6, 2014, August 30, 2010 and August 27, 2007. 


Subsection 322(2)
May seize goods and chattels of a 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 322(2) was amended on November 24, 2021, October 19, 2020, November 6, 2014, August 30, 2010 and August 27, 2007. 


Subsection 322.1(2)
May make a court application to proceed with assessment and collection action when the collection of tax under Part IX of the Act 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 322.1(2) was amended on November 6, 2014, August 30, 2010, May 20, 2008 and August 27, 2007.  It was initially approved on August 24, 2000, effective on the date that provision, as enacted by section 36 of the Budget Implementation Act, 2000 [S.C. 2000, c. 14], came into effect (June 29, 2000).


Subsection 322.1(5)
Shall serve an authorization granted under this section (jeopardy assessment) within 72 hours

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, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Senior Collection Enforcement Officer
Resource Officer/Complex Case Officer
Senior Technical Advisor/Training Coordinator

History:  Delegation in respect of subsection 322.1(5) was amended on November 6, 2014, February 28, 2012, August 30, 2010, May 20, 2008 and August 27, 2007.  It was initially approved on August 24, 2000, effective on the date that provision, as enacted by section 36 of the Budget Implementation Act, 2000 [S.C. 2000, c. 14], came into effect (June 29, 2000).


Subsection 322.1(7)
May apply to a judge for further direction where 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 322.1(7) was amended on November 6, 2014, August 30, 2010, May 20, 2008 and August 27, 2007.  It was initially approved on August 24, 2000, effective on the date that provision, as enacted by section 36 of the Budget Implementation Act, 2000 [S.C. 2000, c. 14], came into effect (June 29, 2000).


Subsection 323(7)
May make an assignment in respect of a payment by a director of a corporation that is proved to be in liquidation, dissolution or bankruptcy proceedings

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 323(7) was amended on November 6, 2014, August 30, 2010 and August 27, 2007. 


Subsection 327(4)
May file a stay of proceedings

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

Field Positions
Chief of Appeals
Manager, Appeals
Manager, Litigation

History:  Delegation in respect of subsection 327(4) was amended on November 6, 2014.


Schedules I, V and VI of the Excise Tax Act


Schedule I, section 1, paragraph (b) of the definition of "qualifying data"
May specify a fuel consumption test method

Headquarters positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director, Large Business Audit and Program Integration
Director, Small and Medium Business Audit

Field positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of schedule I, section 1, paragraph (b) was approved on January 14, 2016.


Schedule V, Part II, Subparagraph 14(b)(iii)
May accept evidence that, for the purpose of the acquisition of the service, an amount has been paid or is payable by a government or by an organization administering a government program targeted at assisting individuals with a disorder or disability

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, GST/HST Directorate
Director, Aggressive GST/HST Planning and Refund Integrity
Director, Electronic Commerce Compliance
Director, Large Business Audit and Program Integration
Director, Small and Medium Business Audit

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of subparagraph 14(b)(iii), Part II of Schedule V was amended on November 6, 2014.  It was initially approved on July 19, 2011. 


Schedule V, Part VI, Sections 22, 23 and 24
May designate as municipalities for the purposes of these sections

Headquarters Positions
Director General, Excise and GST/HST Rulings Directorate
Director, Public Service Bodies and Governments Division
Manager, Tax Policy - Special Sectors

Field Positions
Assistant Director, GST/HST Audit

History:  Delegation in respect of sections 22, 23 and 24, Part VI of Schedule V was amended on November 10, 2020 and May 6, 2013.


Schedule VI, Part V, Paragraph 1(e)
Export of tangible property - May accept satisfactory evidence of exportation

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

Note: The delegation instrument signed on September 27, 1999, refers to paragraph 1(d) of Schedule VI, Part V.  Paragraphs 1(a) to (d) of that Part were renumbered as paragraphs 1(b) to (e) respectively by subsection 126(1) of the Sales Tax and Excise Tax Amendments Act, 1999 [S.C. 2000, c. 30].

History:  Delegation in respect of schedule VI, part V, paragraph 1(e) was amended on November 6, 2014 and May 20, 2008.


Schedule VI, Part V, Paragraph 15(d)
Export of natural gas - May accept satisfactory evidence of exportation

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of schedule VI, part V, paragraph 51(d) was amended on November 6, 2014, May 6, 2013 and May 20, 2008.


Schedule VI, Part V, Subparagraph 15.1(a)(v)
May accept satisfactory evidence of the first buyer’s supply of a commodity to the registrant

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Director General, GST/HST Directorate
Director, Aggressive GST/HST Planning and Refund Integrity
Director, Electronic Commerce Compliance
Director, Large Business Audit and Program Integration
Director, Small and Medium Business Audit

Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Enquiries and Adjustments Division
Assistant Director, GST/HST Audit
Assistant Director, Individual and Estate Returns Division
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of subparagraph 15.1(a)(v) of Schedule VI, Part V, was amended on November 6, 2014, May 6, 2013, May 20, 2008 and August 27, 2007.  It was initially approved on November 7, 2000, effective on the date that provision, as enacted by subsection 131(1) of the Sales Tax and Excise Tax Amendments Act, 1999 [S.C. 2000, c. 30], came into effect (October 20, 2000).


Schedule VI, Part VII, Section 1
May determine satisfactory evidence of "continuous journey" pursuant to paragraph (b)

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of schedule VI, part VII, section 1 was amended on November 6, 2014, May 6, 2013 and May 20, 2008.


Schedule VI, Part VII, Section 10
Freight transportation service - May determine satisfactory documentation

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Delegation in respect of schedule VI, part VII, section 10 was amended on November 6, 2014, May 6, 2013 and May 20, 2008.


Credit For Provincial Relief (HST) Regulations


Paragraph 4(1)(a)
May determine if the manner in which the registrant identifies the reporting period is satisfactory

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, Audit
Manager, Compliance
Manager, GST/HST Audit
Large Business Case Manager
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, Voluntary Disclosures Program Processing

History: Delegation in respect of paragraph 4(1)(a) was amended on November 24, 2021. It was initially approved on September 28, 2021.


Subsection 4(3)
May waive or cancel all or any portion of any penalty payable by the registrant under subsection 4(1) in respect of a return for the reporting period

Headquarters Positions
Director General, Compliance Programs Branch
Director, Compliance Programs Branch
Manager, Compliance Programs 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, Audit
Manager, Compliance
Manager, GST/HST Audit
Large Business Case Manager
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, Voluntary Disclosures Program Processing

History: Delegation in respect of subsection 4(3) was amended on November 24, 2021. It was initially approved on September 28, 2021.


Subsection 4(4)
May waive or cancel all or any portion of a penalty payable by the registrant under subsection 4(2) in respect of the credit

Headquarters Positions
Director General, Compliance Programs Branch
Director, Compliance Programs Branch
Manager, Compliance Programs 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, Audit
Manager, Compliance
Manager, GST/HST Audit
Large Business Case Manager
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, Voluntary Disclosures Program Processing

History: Delegation in respect of subsection 4(4) was amended on November 24, 2021. It was initially approved on September 28, 2021.


New Harmonized Value Added Tax System Regulations


Paragraphs 41(8)(b), 42(8)(b), 43(9)(b), 48(6)(b) and 49(6)(b)
May authorize the manner of filing a return and specify the information to be supplied

Headquarters Positions
Director General, Business Returns Directorate
Director, GST/HST Returns and Rebates Processing Division
Manager, GST/HST Returns Processing Section

Field Positions
Director, Tax Centre
Assistant Director, Business Returns
Assistant Director, Business Returns Processing
Assistant Director, Business Returns Division
Assistant Director, Business Division

History:  Regulations in respect of paragraphs 41(8)(b), 42(8)(b), 43(9)(b), 48(6)(b) and 49(6)(b) were approved on February 28, 2012.


New Harmonized Value added Tax System Regulations, No. 2


Subsection 58(2)
May determine, by certificate, statement or other documentary evidence, that a person is in good standing with respect to payments

Headquarters Positions
Director General, Business Returns Directorate
Director General, GST/HST Directorate
Director, GST/HST Returns and Rebates Processing Division
Manager, GST/HST Rebates Processing Section

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Rebates Division
Assistant Director, Business Returns Division
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit

History:  Regulation in respect of subsection 58(2) was amended on November 6, 2014.  It was initially approved on February 28, 2012.


Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations


Paragraph 14(3)(c)
May allow a later day to file an election under subsection 14(1)

Headquarters positions
Director General, Excise and GST/HST Rulings Directorate
Director, Financial Institutions and Real Property

History:  Regulation in respect of paragraph 14(3)(c) was amended on November 10, 2020. It was initially approved on January 14, 2016.


Subsection 14(5)
May allow, on application by the investment plan, an earlier day to revoke an election made under subsection 14(1)

Headquarters positions
Director General, Excise and GST/HST Rulings Directorate
Director, Financial Institutions and Real Property

History:  Regulation in respect of subsection 14(5) was amended on November 10, 2020. It was initially approved on January 14, 2016.


Subsection 15(4)
May allow a later day to make an application under subsection 15(1)

Headquarters positions
Director General, Excise and GST/HST Rulings Directorate
Director, Financial Institutions and Real Property

History:  Regulation in respect of subsection 15(4) was amended on November 10, 2020. It was initially approved on January 14, 2016.


Subsection 43(2)
May allow a later day to file an election under subsection 43(1)

Headquarters positions
Director General, Excise and GST/HST Rulings Directorate
Director, Financial Institutions and Real Property

History:  Regulation in respect of subsection 43(2) was amended on November 10, 2020. It was initially approved on January 14, 2016.


Subsection 43(3)
May allow a later day to revoke an election made under subsection 43(1)

Headquarters positions
Director General, Excise and GST/HST Rulings Directorate
Director, Financial Institutions and Real Property

History:  Regulation in respect of subsection 43(3) was amended on November 10, 2020. It was initially approved on January 14, 2016.


Paragraph 53(3)(c)
May allow a later day to file an election under subsection 53(1)

Headquarters positions
Director General, Excise and GST/HST Rulings Directorate
Director, Financial Institutions and Real Property

History:  Regulation in respect of paragraph 53(3)(c) was amended on November 10, 2020. It was initially approved on January 14, 2016.


Subsection 53(6)
May allow a later day to revoke an election made under subsection 53(1)

Headquarters positions
Director General, Excise and GST/HST Rulings Directorate
Director, Financial Institutions and Real Property

History:  Regulation in respect of subsection 53(6) was amended on November 10, 2020. It was initially approved on January 14, 2016.


Paragraph 54(12)(c)
May allow a later day to file an election under subsections 54(1) to (3)

Headquarters positions
Director General, Excise and GST/HST Rulings Directorate
Director, Financial Institutions and Real Property

History:  Regulation in respect of paragraph 54(12)(c) was amended on November 10, 2020. It was initially approved on January 14, 2016.


Subsection 54(14)
May allow a later day to revoke an election made under subsection 54(1)

Headquarters positions
Director General, Excise and GST/HST Rulings Directorate
Director, Financial Institutions and Real Property

History:  Regulation in respect of subsection 54(14) was amended on November 10, 2020. It was initially approved on January 14, 2016.


Paragraph 55(4)(c)
May allow a later day to file an election under subsection 55(1)

Headquarters positions
Director General, Excise and GST/HST Rulings Directorate
Director, Financial Institutions and Real Property

History:  Regulation in respect of paragraph 55(4)(c) was amended on November 10, 2020. It was initially approved on January 14, 2016.


Subsection 55(6)
May allow a later day to revoke an election made under subsection 55(1)

Headquarters positions
Director General, Excise and GST/HST Rulings Directorate
Director, Financial Institutions and Real Property

History:  Regulation in respect of subsection 55(6) was amended on November 10, 2020. It was initially approved on January 14, 2016.


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