Income Tax Act

Last updated on April 23, 2024

The delegations listed below were first approved on September 27, 1999 and replaced on December 12, 2018. The delegations listed below are effective as of December 12, 2018, 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 Income Tax Act and its Regulations

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

Note: The Commissioner has the legislative authority to exercise the powers and perform the duties of the Minister under the Income Tax Act and its Regulations.

Subsection 10(2.1)
May approve another method to evaluate business inventory and may specify terms and conditions for the adoption of that method

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
Team Leader, Audit

Subsection 10(3)
If an inventory valuation was incorrect, may deem that the method adopted was pursuant to subsection 10(1)

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
Team Leader, Audit

Subsection 10(7)
May approve the revocation of an election made pursuant to subsection 10(6) and may specify terms and conditions for the revocation

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
Team Leader, Audit

Subsection 10.1(2)
May approve the revocation of an election made pursuant to subsection 10.1(1) and may specify terms and conditions for the revocation

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 Offic
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Team Leader, Audit

History: Delegation in respect of subsection 10.1(2) was initially approved on September 28, 2021.

Subsection 13(6)
Misclassified depreciable property - May direct that the added property be deemed to have been of the particular class

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
Team Leader, Audit

Subparagraph 13(21.2)(e)(ii)
May designate the order in which properties have been disposed of, if the transferor does not

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
Team Leader, Audit

Paragraph 13(34)(d)
Goodwill - May designate the order of disposition if the taxpayer does not

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
Team Leader, Audit

Subparagraph 13(38)(b)(i)
Class 14.1 transitional rules - May designate the order in which capital cost is determined if the taxpayer does not (acquired before January 1, 2017)

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
Team Leader, Audit

Subsection 15.1(3) - Subparagraph (c)(ii) of the definition "small business development bond"
May notify that a joint election has not been made in respect of a qualifying debt obligation

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
Team Leader, Audit

Subsection 15.1(5)
May establish that an issuer of a small business development bond has knowingly or under circumstances amounting to gross negligence made a false declaration in a joint election

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
Team Leader, Audit

Subsection 15.2(3) - Subparagraph (b)(ii) of the definition "small business bond"
May notify that a joint election has not been made in respect of a qualifying debt obligation

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
Team Leader, Audit

Subsection 15.2(5)
May establish that an issuer of a small business bond has knowingly or under circumstances amounting to gross negligence made a false declaration in a joint election

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
Team Leader, Audit

Subsection 18(2.4)
Associated corporations agreement – May send written notice that a base level allocation agreement is required and shall allocate an amount to one or more of the associated corporations for the taxation year if no agreement is filed within 30 days of notice

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
Team Leader, Audit

Subsection 20.2(1) - Definition of “branch financial statements”
May demonstrate that statements are not prepared in accordance with modified GAAP

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
Team Leader, Audit

Subsection 20.2(1) - Definition of “calculation period”
May designate a calculation period if the bank does not do so, may authorize calculation periods that are not consistent with the preceding year’s calculation periods

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
Team Leader, Audit

Subsection 28(3)
May concur with and specify terms and conditions for the adoption of a method for calculating business income for the year from farming or fishing that is not a "cash" method

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
Team Leader, Audit

Subsection 34(b)
Professional business - May approve the revocation of an election that an amount in respect of work in progress at the end of the year not be included in income and may specify terms and conditions for the revocation

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
Team Leader, Audit

Subsection 45(3)
May demand that an election as a principal residence be made in respect of a multi-use property

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
Team Leader, Audit

Subsection 58(5)
Government annuities and like annuities - May, in the event of a disagreement, allocate between spouses or common-law partners the amount to be deducted under this section

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
Team Leader, Audit

Paragraph 60(l)
May extend the period for a transfer of refund of premiums under a registered retirement savings plan (RRSP)

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Manager, Assessment, Benefit, and Service Branch
Manager, Compliance Programs Branch
Senior Programs Officer, 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

History: Delegation in respect of paragraph 60(l) was amended on November 24, 2021 and October 19, 2020.

Paragraph 60.02(2)(a)
Registered Disability Savings Plan (RDSP) - May accept a longer period for the determination of the total RDSP payments

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Subsection 60.02(4)
RDSP - May approve the amount of transitional eligible proceeds

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Subsection 60.02(5)
RDSP - May approve the amount of transitional eligible proceeds for the taxation year during which the taxpayer died

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Subsection 60.03(4)
May establish that a pensioner or a pension transferee has knowingly or under circumstances amounting to gross negligence made a false declaration in the joint election

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
Team Leader, Audit

Subsection 65(3)
May fix the portions of the allowances which the lessee and lessor each may deduct in the event of a disagreement between the two

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
Team Leader, Audit

Subsection 66(12.68)
Flow-through shares - Shall assign an identification number to the form of a corporation that agrees to issue a selling instrument and advise the corporation of the number

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

Subsection 66(12.73)
Canadian exploration expenses - May send written notice demanding a corporation to file a statement and may reduce an amount purported to be renounced

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
Team Leader, Audit

Subsection 66(12.74)
May form opinion that the circumstances are such that it would be just and equitable to accept a late filed document referred to in subsections 66(12.68), (12.69), (12.691), (12.7), or (12.701)

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
Team Leader, Audit

Subsection 66(12.741)
May form opinion that the circumstances are such that it would be just and equitable that an amount be renounced after the period in which the corporation was entitled to renounce the amount

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
Team Leader, Audit

Subsection 66(14.4)
May form opinion that the circumstances are such that it would be just and equitable to permit a designation under subsections 66(14.1) or (14.2) to be filed or amended

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
Team Leader, Audit

Subparagraph 66.8(1)(b)(iv)
May determine the order in which foreign resource expenses are reduced

Headquarters Positions
Director General, Compliance Programs Branch
Director, 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
Team Leader, Audit

History: Delegation in respect of subparagraph 66.8(1)(b)(iv) was amended on October 19, 2020.

Subsection 67.5(2)
Non-deductibility of illegal payments - May may make such assessments, reassessments and additional assessments of tax, interest and penalties and such determinations and redeterminations as are necessary to give effect to subsection 67.5(1)

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

Paragraph 70(5.2)(c)
Resource property and land inventory of a deceased taxpayer - May extend the period for showing that property has become vested in the spouse, common-law partner or trust

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
Team Leader, Audit

Subsection 70(6)
Transfer or distribution of property on death - May determine a longer period that is considered reasonable in the circumstances for showing that property has become vested in a spouse, common-law partner or trust

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
Team Leader, Audit

Subsection 70(6.1)
Transfer or distribution of net income stabilization account on or after the death of a taxpayer –May determine any longer period that is considered reasonable in the circumstancesfor showing that property has become vested indefeasibly in a spouse, common-law partner or trust

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
Team Leader, Audit

Paragraph 70(9)(c)
Death of a taxpayer – May determine any longer period that is considered reasonable in the circumstances for a transfer of property to a child of the taxpayer

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
Team Leader, Audit

Paragraph 70(9.1)(e)
Death of a beneficiary - May determine any longer period that is considered reasonable in the circumstances for a transfer of property from a trust to a settlor’s child

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
Team Leader, Audit

Paragraph 70(9.2)(c)
Death of a taxpayer – May determine any longer period that is considered reasonable in the circumstances for a transfer of a family farm, fishing corporation or partnership to a child of the taxpayer

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
Team Leader, Audit

Paragraph 70(9.3)(e)
Death of a beneficiary – May determine any longer period that is considered reasonable in the circumstances for a transfer of a family farm or fishing corporations or family farm or fishing partnerships from a trust to a settlor’s child

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
Team Leader, Audit

Paragraph 80(2)(i)
May designate the order of settling of commercial obligations if the debtor does not so designate

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
Team Leader, Audit

Subsection 80(16)
May designate amounts under subsections 80(5) to (11) to the extent that the debtor would have been permitted to designate those amounts

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
Team Leader, Audit

Paragraph 81(4)(b)
May demand an employer’s written certification in connection with an individual’s volunteer services

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
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
Team Leader, Audit
Team Leader, Processing/Services
Team Leader, T1 Processing
Team Leader, Verification

History: Delegation in respect of paragraph 81(4)(b) was amended on October 19, 2020.

Subsection 83(3.1)
May request that an election referred to in subsection 83(3) be made for qualifying dividends

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
Team Leader, Audit

Paragraph 85(1)(e.1)
Property transfer to corporation by shareholders - May designate the order in which two or more properties described in paragraph (e) are disposed of if the taxpayer does not do so

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
Team Leader, Audit

Subsection 85(7.1)
May form opinion that the circumstances of a case are such that it would be just and equitable to allow a late or amended election in respect of a property transfer

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
Team Leader, Audit

Paragraph 86.1(2)(e)

Eligible distribution - May determine whether the information provided by the distributing corporation is satisfactory

Headquarters Positions
Director General, Compliance Programs Branch
Director, 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
Team Leader, Audit

History: Delegation in respect of paragraph 86.1(2)(e) was amended on October 19, 2020.

Paragraph 86.1(2)(f)
Eligible distribution - May determine whether the information provided by the taxpayer is satisfactory

Headquarters Positions
Director General, Compliance Programs Branch
Director, 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
Team Leader, Audit

History: Delegation in respect of subparagraph 86.1(2)(f) was amended on October 19, 2020.

Subsection 88(1.9)
May form opinion that circumstances are just and equitable to permit the initial designation of a share of capital stock of a foreign affiliate to be amended

Headquarters Positions
Director General, Compliance Programs Branch
Director, 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

History: Delegation in respect of subsection 88(1.9) was amended on October 19, 2020.

Subsection 89(1) – Definition of “public corporation”
May designate a corporation to be, or not to be, a public corporation

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, Financial Review, Scientific Research and Experimental Development
Manager, Scientific Research and Experimental Development and Film and Media Tax Credit Programs
Team Leader, Audit

Paragraph 89(3)(b)
Simultaneous dividends - May designate the order of payment

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
Team Leader, Audit

Subsection 89(13)
Repeated elections – May consent to a corporation’s subsequent election or subsequent revocation and impose conditions

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
Team Leader, Audit

Subsection 89(14.1)
May form opinion that circumstances are such that it would be just and equitable to permit a dividend designation to be made before it was required to be made

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, Criminal Investigations
Team Leader, Audit
Team Leader, Criminal Investigations

Subsection 91(2)
Reserve for shares of foreign affiliates - May be satisfied that the inclusion in income of the whole amount with no deduction for a reserve would impose undue hardship on the taxpayer and may designate reasonable amounts for a reserve as deemed reasonable in the circumstances

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
Team Leader, Audit

Subsection 93(5.1)
Shares of foreign affiliates - May form an opinion that the circumstances of a case are such that it would be just and equitable to permit a late or amended election

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
Team Leader, Audit

Paragraph 93(5.2)(c)
Shares of foreign affiliates - May form opinion that circumstances are such that it would be just and equitable to permit the amendment of an old election

Headquarters Positions
Director General, Compliance Programs Branch
Director, 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
Team Leader, Audit

History: Delegation in respect of paragraph 93(5.2)(c) was amended on October 19, 2020.

Paragraph 95(2)(f.13)
May accept another rate of exchange for a foreign affiliate to include when computing its foreign accrual property income

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

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 paragraph 95(2)(f.13) was initially approved on September 28, 2021.

Subsection 96(5.1)
Partnerships and members - May form opinion that the circumstances of a case are such that it would be just and equitable to permit a late or amended election

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
Team Leader, Audit

Subsection 104(2)
May, if there is more than one trust, designate a trustee for all the trusts of an individual whose property is the property of all the trusts and whose income is the income of all the trusts

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
Team Leader, Audit

Subparagraph 107.4(3)(a)(i)
May extend the time for a transferor to elect that an amount other than the cost amount of the property be deemed as proceeds

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, Audit
Team Leader, Audit

History: Delegation in respect of subparagraph 107.4(3)(a)(i) was amended on November 24, 2021 and October 19, 2020.

Subsection 108(1) – Paragraph (d) of the definition of “testamentary trust”
May consider that a longer period for a transfer of property or payment is reasonable in the circumstances

Headquarter Positions
Director General, Compliance Programs Branch
Director, Compliance Programs Branch
Manager, Compliance Programs Branch

Field Position
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Team Leader, Audit

History: Delegation in respect of subsection 108(1) - paragraph (d) of the definition of "testamentary trust" was amended on November 24, 2021 and October 19, 2020.

Subparagraph 110.1(11)(c)(ii)
May determine if a corporation intended to make a gift to a qualified donee

Headquarters Positions
Director General, Charities Directorate
Director, Charities Directorate
Manager, Charities 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
Chief of Appeals
Manager, Appeals
Manager, Audit
Team Leader, Appeals
Team Leader, Audit

Paragraph 110.6(6)(b)
Capital gains deduction – May establish the facts justifying denial of an amount under section 110.6

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
Team Leader, Audit

Paragraph 111(1.1)(c)
May determine the amount, if any, that in the circumstances is a reasonable deduction in respect of the taxpayer’s share of any losses of the partnership

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
Team Leader, Audit

History: Delegation in respect of paragraph 111(1.1)(c) was amended on October 19, 2020.

Subsection 111(8) – Definition of “exchange rate”
May accept another rate of exchange

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, Call Centre
Manager, Financial Review, Scientific Research and Experimental Development
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, Scientific Research and Experimental Development and Film and Media Tax Credit Programs
Team Leader, Audit
Team Leader, Call Centre
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services

Subsection 116(2)
May accept security in respect of a proposed disposition and issue a certificate fixing an amount equal to the estimated amount set out in the notice issued under paragraph 116(1)(c)

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

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit

Subsection 116(4)
May accept security in respect of property disposed of and issue a certificate in respect of the disposition

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

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit

Subsection 116(5.2)
May accept security and issue a certificate in respect of a disposition

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

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit

Subsection 116(8)
May decline to issue a certificate under subsection 116(2), (4) or (5.2) in respect of a disposition or proposed disposition of property that is residential property

Headquarters Positions
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Collections and Verification 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, Dispositions
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, Dispositions

History: Delegation in respect of subsection 116(8) was amended on January 23, 2024.

Subsection 118.02(3)
May fix the portions of a qualifying subscription expense credit each individual may deduct if they cannot agree on the amount

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, Compliance
Manager, Taxpayer Services
Team Leader, Audit
Team Leader, Processing/Services
Team Leader, Taxpayer Services
Team Leader, T1 Processing
Team Leader, Verification
Senior Assessment Processing and Resource Officer
Senior Office Auditor/Examiner
Assessment Processing Officer
Compliance Services Officer
Officer, Taxpayer Services

History: Delegation in respect of subsection 118.02(3) was amended on September 3, 2019.

Subparagraph 118(4)(d)(ii)
Limitations on married or common-law partnership exemptions - May, where more than one person is entitled to a deduction, fix portions if they cannot agree on the amount

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, Compliance
Team Leader, Audit
Team Leader, Processing/Services
Team Leader, T1 Processing
Team Leader, Verification
Senior Assessment Processing and Resource Officer
Senior Office Auditor/Examiner
Assessment Processing Officer
Compliance Services Officer

Subsection 118.01(3)
May fix the portions of the adoption expense tax credit that each individual may deduct if they cannot agree on the amount

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, Call Centre
Manager, Compliance
Manager, Individual and Benefit Services
Manager, Individual Returns and Compliance
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, Call Centre
Team Leader, Individual and Benefit Services
Team Leader, Individual Returns and Compliance
Team Leader, Processing/Services
Team Leader, Revenue Collections and Client Services
Team Leader, T1 Processing
Team Leader, Verification
Senior Assessment Processing and Resource Officer
Senior Individual Services Agent
Senior Office Auditor/Examiner
Agent, Call Centre
Assessment Processing Officer
Compliance Services Officer
Taxpayer Services Agent
Client Services Clerk

Subsection 118.02(3)
May fix the portions of a qualifying subscription expense credit each individual may deduct if they cannot agree on the amount

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, Compliance
Manager, Taxpayer Services
Team Leader, Audit
Team Leader, Processing/Services
Team Leader, Taxpayer Services
Team Leader, T1 Processing
Team Leader, Verification
Senior Assessment Processing and Resource Officer
Senior Office Auditor/Examiner
Assessment Processing Officer
Compliance Services Officer
Officer, Taxpayer Services

Subsection 118.03(3)
May fix the portions of the child fitness tax credit each individual may deduct if they cannot agree on the amount

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, Compliance
Manager, Taxpayer Services
Team Leader, Audit
Team Leader, Processing/Services
Team Leader, Taxpayer Services
Team Leader, T1 Processing
Team Leader, Verification
Senior Assessment Processing and Resource Officer
Senior Office Auditor/Examiner
Assessment Processing Officer
Compliance Services Officer
Officer, Taxpayer Services

Subsection 118.031(4)
May fix the portions of the children's arts tax credit each individual may deduct if they cannot agree on the amount

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, Compliance
Manager, Taxpayer Services
Team Leader, Audit
Team Leader, Processing/Services
Team Leader, Taxpayer Services
Team Leader, T1 Processing
Team Leader, Verification
Senior Assessment Processing and Resource Officer
Senior Office Auditor/Examiner
Assessment Processing Officer
Compliance Services Officer
Officer, Taxpayer Services

Subsection 118.04(5)
May fix the portions of the home renovation tax credit that each individual may if they cannot agree on the amount

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, Call Centre
Manager, Compliance
Manager, Individual and Benefit Services
Manager, Individual Returns and Compliance
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, Call Centre
Team Leader, Individual and Benefit Services
Team Leader, Individual Returns and Compliance
Team Leader, Processing/Services
Team Leader, Revenue Collections and Client Services
Team Leader, T1 Processing
Team Leader, Verification
Senior Assessment Processing and Resource Officer
Senior Individual Services Agent
Senior Office Auditor/Examiner
Agent, Call Centre
Assessment Processing Officer
Compliance Services Officer
Client Services Clerk

Paragraph 118.041(5)(c)
May fix the portions of the home accessibility tax credit that each individual may deduct if the individuals cannot agree on the amount

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, Call Centre
Manager, Compliance
Manager, Individual and Benefit Services
Manager, Individual Returns and Compliance
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, Call Centre
Team Leader, Individual and Benefit Services
Team Leader, Individual Returns and Compliance
Team Leader, Processing/Services
Team Leader, Revenue Collections and Client Services
Team Leader, T1 Processing
Team Leader, Verification
Senior Assessment Processing and Resource Officer
Senior Individual Services Agent
Senior Office Auditor/Examiner
Agent, Call Centre
Assessment Processing Officer
Compliance Services Officer
Client Services Clerk

Subsection 118.05(4)
May fix the portions of the first-time home buyers’ tax credit that each individual may deduct if they cannot agree on the amount

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, Call Centre
Manager, Compliance
Manager, Individual and Benefit Services
Manager, Individual Returns and Compliance
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, Call Centre
Team Leader, Individual and Benefit Services
Team Leader, Individual Returns and Compliance
Team Leader, Processing/Services
Team Leader, Revenue Collections and Client Services
Team Leader, T1 Processing
Team Leader, Verification
Senior Assessment Processing and Resource Officer
Senior Individual Services Agent
Senior Office Auditor/Examiner
Agent, Call Centre
Assessment Processing Officer
Compliance Services Officer
Client Services Clerk

Subsection 118.1(3.2) (applicable to the 2013 to 2017 taxation years)
May fix the portions of the first-time donor credit that each individual may deduct if they cannot agree on the amount

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, Compliance
Team Leader, Audit
Team Leader, Processing/Services
Team Leader, T1 Processing
Team Leader, Verification
Senior Assessment Processing and Resource Officer
Senior Office Auditor/Examiner
Assessment Processing Officer
Compliance Services Officer

Paragraph 118.1(5.4)(a)
May be satisfied of the form of an undertaking that a gift of capital property by a non-resident will be held for use in the public interest

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
Team Leader, Audit

Subparagraph 118.1(22)(c)(ii)
May be satisfied by an individual that the granting of the option or the disposition of the property was made by the individual with the intention to make a gift to a qualified donee

Headquarters Positions
Director General, Charities Directorate
Director, Charities Directorate
Manager, Charities 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
Chief of Appeals
Manager, Appeals
Manager, Audit
Team Leader, Appeals
Team Leader, Audit

Subsection 118.3(3)
May fix the portions of the credit for mental of physical impairment that each individual may deduct if they cannot agree on the amount

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, Compliance
Team Leader, Audit
Team Leader, Processing/Services
Team Leader, T1 Processing
Team Leader, Verification

Paragraph 118.3(4)(a)
May, in writing, request additional information when a claim under section 118.3 or 118.8 is made in respect of an individual’s impairment, its effects on the individual and, where applicable, the therapy required to be administered

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director, Assessment, Benefit, and Service Branch
Manager, Assessment, Benefit, and Service Branch
Senior Program Officer, Assessment, Benefit, and Service Branch
Program Officer, 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, Individual and Benefit Services
Team Leader, Individual and Benefit Services
Senior Assessment, Accounts, Benefits Processing and Resource Officer
Assessment, Accounts, Benefits Processing Officer

History: Delegation in respect of paragraph 118.3(4)(a) was initially approved on November 24, 2021.

Subsection 118.6(1) - Definition of “qualifying student”
May request proof of enrolment

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, Compliance
Team Leader, Audit
Team Leader, Processing/Services
Team Leader, T1 Processing
Team Leader, Verification

Subsection 122.5(5)
May designate which individual will be the eligible individual for the purposes of the Goods and Services Tax/Harmonized Sales Tax credit in relation to a specified month

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Manager, Assessment, Benefit, and Service 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, Individual and Benefit Services
Team Leader, Individual and Benefit Services
Senior Assessment, Accounts, Benefits Processing and Resource Officer
Assessment, Accounts, Benefits Processing Officer
Accounts and Benefits Processing Clerk

History: Delegation in respect of subsection 122.5(5) was amended on November 24, 2021.

Subsection 122.61(1)
May demand that a person's cohabiting spouse or common-law partner file a return of income for the year to determine an overpayment for the Canada child benefit

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Manager, Assessment, Benefit, and Service 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, Individual and Benefit Services
Manager, Individual Returns and Compliance
Team Leader, Individual and Benefit Services
Senior Assessment, Accounts, Benefits Processing and Resource Officer
Assessment, Accounts, Benefits Processing Officer
Accounts and Benefits Processing Clerk

History: Delegation in respect of subsection 122.61(1) was amended on November 24, 2021.

Subsection 122.61(1.2)
May, before 2024, determine that an overpayment on account of a person’s liability for a taxation year under this Part is deemed to have arisen during a month under subsection 122.61(1)

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Manager, Assessment, Benefit, and Service Branch
Manager, Collections and Verification Branch
Senior Programs Officer, Assessment, Benefit, and Service Branch

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office Assistant
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Individual and Benefit Services
Team Leader, Individual and Benefit Services
Senior Assessment, Accounts, Benefits Processing and Resource Officer
Assessment, Accounts, Benefits Processing Officer
Accounts and Benefits Processing Clerk

History: Delegation in respect of subsection 122.61(1.2) was initially approved on September 28, 2021.

Subsection 122.62(2)
May, on or before the day that is 10 years after the beginning of the month referred to in subsection 122.62(1), extend the time for filing a notice

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Manager, Assessment, Benefit, and Service Branch
Manager, Collections and Verification Branch
Senior Program Officer, Benefit Programs Directorate
Program Officer, Benefit Programs Directorate

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Client Services
Manager, Individual and Benefit Services
Manager, Individual Returns and Compliance
Team Leader, Individual and Benefit Services
Team Leader, Individual Returns and Compliance
Senior Assessment, Accounts, Benefits Processing and Resource Officer
Assessment, Accounts, Benefits Processing Officer
Accounts and Benefits Processing Clerk

History: Delegation in respect of subsection 122.62(2) was amended on November 24, 2021.

Paragraph 122.7(5)(b)
May designate which individual will be the eligible individual for the purpose of the Canada Workers Benefit in respect of a taxation year

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Manager, Assessment, Benefit, and Service 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, Individual and Benefit Services
Team Leader, Individual and Benefit Services
Senior Assessment, Accounts, Benefits Processing and Resource Officer
Assessment, Accounts, Benefits Processing Officer
Accounts and Benefits Processing Clerk
Resource Officer, Individual Returns
Assessor, Individual Returns

History: Delegation in respect of paragraph 122.7(5)(b) was initially approved on September 28, 2021.

Paragraph 122.7(10)(b)
May designate which individual will be the eligible individual for an eligible dependant for the purpose of the Canada Workers Benefit for a taxation year

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Manager, Assessment, Benefit, and Service 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, Individual Returns
Manager, Individual and Benefit Services
Team Leader, Individual and Benefit Services
Senior Assessment, Accounts, Benefits Processing and Resource Officer
Assessment, Accounts, Benefits Processing Officer
Accounts and Benefits Processing Clerk
Resource Officer, Individual Returns
Assessor, Individual Returns

History: Delegation in respect of paragraph 122.7(10)(b) was initially approved on September 28, 2021.

Subsection 122.8(7)
May designate which individual will be the eligible individual for the purposes of the Climate Action Incentive in relation to a month specified for a taxation year

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Manager, Assessment, Benefit, and Service Branch
Manager, Collections and Verification Branch
Senior Programs Officer, 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, Individual and Benefit Services
Team Leader, Individual and Benefit Services
Senior Assessment, Accounts, Benefits Processing and Resource Officer
Assessment, Accounts, Benefits Processing Officer
Accounts and Benefits Processing Clerk
Resource Officer, Individual Returns
Assessor, Individual Returns

History: Delegation in respect of subsection 122.8(7) was amended on November 18, 2022 and November 24, 2021. It was initially approved on September 28, 2021.

Subsection 122.8(8)
May designate which individual will be the eligible individual for a qualified dependant for the purposes of the Climate Action Incentive in relation to a month specified for a taxation year

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Manager, Assessment, Benefit, and Service Branch
Manager, Collections and Verification Branch
Senior Programs Officer, 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, Individual and Benefit Services
Team Leader, Individual and Benefit Services
Senior Assessment, Accounts, Benefits Processing and Resource Officer
Assessment, Accounts, Benefits Processing Officer
Accounts and Benefits Processing Clerk

History: Delegation in respect of subsection 122.8(8) was amended on November 18, 2022. It was initially approved on September 28, 2021.

Subsection 122.9(3)
School supplies tax credit – May demand an eligible educator provide a written certificate

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, Compliance
Team Leader, Audit
Team Leader, Processing/Services
Team Leader, T1 Processing
Team Leader, Verification

Paragraph 122.92(4)(c)
May fix the portions of a deduction under subsection 122.92(3) if the taxpayers cannot agree on the apportionment of the amount

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Manager, Assessment, Benefit, and Service 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, Individual and Benefit Services
Team Leader, Individual and Benefit Services
Senior Assessment, Accounts, Benefits Processing and Resource Officer
Assessment, Accounts, Benefits Processing Officer
Accounts and Benefits Processing Clerk

History: Delegation in respect of paragraph 122.92(4)(c) was amended on January 23, 2024.

Subsection 123.6(4)
May request a corporation that is part of a related group to file an agreement as required by subsection 123.6(3) and if one is not filed within 30 days, may allocate an amount among the related group

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
Team Leader, Audit
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services

History: Delegation in respect of subsection 123.6(4) was amended on January 23, 2024.

Subsection 125(4)
May send written notice if an agreement has not been filed pursuant to subsection 125(3) and allocate the small business deduction to one or more of the associated corporations

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
Team Leader, Audit
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services

Subsection 125(7) - Paragraph (b) of the definition of “specified corporate income”
May determine a reasonable amount of specified corporate income for the purposes of the small business deduction

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
Team Leader, Audit
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services

Subsection 125.7(1) - Clause(d)(ii)(C) of the definition "qualifying entity"
COVID 19 - wage subsidy - May be satisfied that the conditions set out in clauses (A) and (B) under subparagraph 125.7(1)(d)(ii) have been met by an eligible entity

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Manager, Collections and Verification Branch
Senior Programs Officer, Collections and Verification Branch
Programs Officer, 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

History: Delegation in respect of clause 125.7(1)(d)(ii)(C) was amended on November 24, 2021. It was initially approved on October 26, 2020.

Subsection 125.7(1) – Subparagraph (c)(ii) of the definition “qualifying renter”
COVID 19 –rent subsidy – May determine whether records and other information provided in support of an eligible entity’s application are satisfactory

Headquarter Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director General, Legislative Policy and Regulatory Affairs Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Director, Legislative Policy and Regulatory Affairs Branch
Manager, Collections and Verification Branch
Manager, Legislative Policy and Regulatory Affairs Branch
Senior Audit Advisor, Legislative Policy and Regulatory Affairs Branch
Senior Programs Officer, Collections and Verification Branch
Audit Advisor, Legislative Policy and Regulatory Affairs Branch
Programs Officer, 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, Compliance
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Income Tax Auditor
Excise Tax Auditor/ Examiner
Excise Tax Auditor
Trust Accounts Examination Officer

History: Delegation in respect of subsection 125.7(1) – subparagraph (c)(ii) of the definition “qualifying renter” was amended on November 24, 2021. It was initially approved on February 2, 2021.

Subsection 125.7(16)
May, at any time, extend the time for filing an application under section 125.7 of the Act

Headquarters Positions
Director General, Compliance Programs Branch
Director General, Collections and Verification Branch
Director General, Legislative Policy and Regulatory Affairs Branch
Director, Compliance Programs Branch
Director, Collections and Verification Branch
Director, Legislative Policy and Regulatory Affairs Branch
Manager, Compliance Programs Branch
Manager, Collections and Verification Branch
Manager, Legislative Policy and Regulatory Affairs Branch
Senior Program Officer, Collections and Verification Branch
Program Officer, 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, Compliance
Manager, Revenue Collections
Team Leader, Revenue Collections

History: Delegation in respect of subsection 125.7(16) was approved on November 18, 2022.

Subsection 126(5.1)
May specify deductions for taxable capital gains pursuant to section 110.6 if the taxpayer has failed to do so

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
Team Leader, Audit

Subsection 127(10)
May obtain advice or a certificate or provide advice concerning property that may qualify for certification

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
Team Leader, Audit

Subsection 127(10.23)
Investment tax credit - May be satisfied that two corporations are not otherwise associated

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, Business Returns
Manager, Business Returns and Specialty Services
Manager, Financial Review, Scientific Research and Experimental Development
Manager, Scientific Research and Experimental Development and Film and Media Tax Credit Programs
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services

History: Delegation in respect of subsection 127(10.23) was amended on November 24, 2021.

Subsection 127(10.4)
May send written notice if an agreement has not been filed pursuant to subsection 127(10.3) and allocate the investment tax credit to one or more of the associated corporations

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, Scientific Research and Experimental Development and Film and Media Tax Credit Programs
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services

Subsection 127.1(2.3)
Refundable investment tax credit - May be satisfied that two corporations are not otherwise associated

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, Business Returns
Manager, Business Returns and Specialty Services
Manager, Financial Review, Scientific Research and Experimental Development
Manager, Scientific Research and Experimental Development and Film and Media Tax Credit Programs
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services

History: Delegation in respect of subsection 127.1(2.3) was amended on November 24, 2021.

Subsection 127.4(5.1)
May direct that an original acquisition of an approved share that occurs in an individual's taxation year (other than in the first 60 days) is deemed to occur at the beginning of the year

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
Senior Programs Officer, 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
Team Leader, Audit

History: Delegation in respect of subsection 127.4(5.1) was amended on November 24, 2021 and October 19, 2020.

Subsection 131(1.2)
May in writing request an election for a capital gains dividend for a mutual fund corporation be made

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
Team Leader, Audit

Clause 131(2)(a)(i)(B)
May determine another amount that is reasonable in the circumstances that may be used in the computation of a capital gains refund to a mutual fund corporation

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
Team Leader, Audit

Clause 132(1)(a)(i)(B)
May determine another amount that is reasonable in the circumstances that may be used in the computation of a capital gains refund to a mutual fund trust

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, Individual Returns and Compliance
Team Leader, Audit
Team Leader, Individual Returns and Compliance

History: Delegation in respect of clause 132(1)(a)(i)(B) was amended on November 24, 2021.

Subsection 132.11(1.1)
May approve a trust’s request to revoke an election made under paragraph (1)(a) and may accept a later date for making such a request

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, Individual Returns and Compliance
Team Leader, Audit
Team Leader, Individual Returns and Compliance

History: Delegation in respect of subsection 132.11(1.1) was amended on November 24, 2021.

Paragraph 132.2(6)(b)
Qualifying exchange – May accept a later day for a joint election

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
Team Leader, Audit

History: Delegation in respect of paragraph 132.2(6)(b) was amended on October 19, 2020.

Subsection 132.2(7)
Qualifying exchange - May grant permission to amend or revoke an election

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
Team Leader, Audit

History: Delegation in respect of subsection 132.2(7) was amended on October 19, 2020.

Paragraph 133(7.2)(b)
Simultaneous dividends - May designate the order a dividend becomes payable if the non-resident-owned investment corporation does not

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
Team Leader, Audit

Paragraph 138.2(6)(b)
May specify the due date of an election referred to in paragraph 138.2(1)(d)

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
Team Leader, Audit

History: Delegation in respect of paragraph 138.2(6)(b) was initially approved on September 28, 2021.

Subsection 139.1(1) - Paragraph (d) of the definition “deadline”
May accept another day as the latest day for a payment in respect of a demutualization of an insurance corporation

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
Team Leader, Audit

History: Delegation in respect of subsection 139.1(1) - paragraph (d) of the definition "deadline" was amended on October 19, 2020.

Clause 139.1(2)(h)(ii)(E)
May accept another day as the latest day by which a stakeholder is considered to receive a benefit in connection with a demutualization of an insurance corporation

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, Audit
Team Leader, Audit

History: Delegation in respect of clause 139.1(2)(h)(ii)(E) was amended on November 24, 2021 and October 19, 2020.

Paragraph 139.1(16)(f)
Flow-through of conversion benefits - May accept a later day by which a stakeholder may make an election

Headquarters Positions
Director General, Appeals Branch
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
Chief of Appeals
Manager, Audit
Team Leader, Audit

History: Delegation in respect of paragraph 139.1(16)(f) was amended on November 24, 2021 and October 19, 2020.

Paragraph 139.1(17)(f)
Flow-through of share benefits - May accept a later day by which a stakeholder may make an election

Headquarters Positions
Director General, Appeals Branch
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
Chief of Appeals
Manager, Audit
Team Leader, Audit

History: Delegation in respect of paragraph 139.1(17)(f) was amended on November 24, 2021 and October 19, 2020.

Subsection 143.2(13)
Gifting arrangements - May be satisfied that an indebtedness is a limited-recourse amount unless certain conditions are met

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
Team Leader, Audit

Subsection 143.2(14)
Gifting arrangements - May be satisfied that taxpayers are not dealing at arm's length if certain conditions are met

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
Team Leader, Audit

Subsection 145(1) - Definition of “registered supplementary unemployment benefit plan”
May accept a "supplementary unemployment benefit plan" for registration

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Subsection 146(2)
May form an opinion that a retirement savings plan (RSP) may be registered because it complies with the conditions outlined in this subsection

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Subsection 146(3)
May accept an RSP for registration notwithstanding that the plan contains the provisions outlined in this subsection

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Subsection 146(8.93)
May waive, in writing, the application of subsection 146(8.93) with respect to all or any portion of the amount determined in subsection (8.92)

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, Individual and Benefit Services
Manager, Individual Returns and Compliance
Manager, Taxpayer Services
Team Leader, Taxpayer Services

Subsection 146(22)
May direct amounts paid as RRSP premiums made after the first 60 days of the year to be considered to have been made in the first 60 days

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Compliance Programs Branch
Director General, Registered Plans Directorate
Director, Assessment, Benefit, and Service Branch
Director, Compliance Programs Branch
Director, Registered Plans Directorate
Manager, Assessment, Benefit, and Service Branch
Manager, Compliance Programs Branch
Senior Programs Officer, 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

History: Delegation in respect of subsection 146(22) was amended on November 24, 2021 and October 19, 2020.

Subsection 146.01(1) - Clause (b)(iv)(B) of the definition “excluded withdrawal”
Home Buyer’s Plan (HBP) - May accept a later time for the repayment of a particular amount out of an RRSP

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
Senior Programs Officer, Assessment, Benefit, and Service Branch

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

History: Delegation in respect of subsection 146.01(1) - clause (b)(iv)(B) of the definition "excluded withdrawal" was amended on November 24, 2021 and October 19, 2020.

Subparagraph 146.01(2)(d)(i)
HBP - May accept an RRSP withdrawal made after January of a calendar year

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
Senior Programs Officer, 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

History: Delegation in respect of subparagraph 146.01(2)(d)(i) was amended on November 24, 2021 and October 19, 2020.

Subsection 146.02(1) - Paragraph (i) of the definition “eligible amount”
Lifelong learning plan (LLP) - May permit a later month for the receipt of an “eligible amount”

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
Senior Programs Officer, 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

History: Delegation in respect of subsection 146.02(1) - paragraph (i) of the definition "eligible amount" was amended on November 24, 2021 and October 19, 2020.

Subsection 146.02(1) - Subparagraph (b)(iv) of the definition “excluded withdrawal”
LLP - May accept a later time for the filing of a designation of repayment form

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
Senior Programs Officer, 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

History: Delegation in respect of subsection 146.02(1) - subparagraph (b)(iv) of the definition "excluded withdrawal" was amended on November 24, 2021 and October 19, 2020.

Subsection 146.1(2)
Registered education savings plan (RESP) - May form an opinion that the conditions of the subsection are met and accept an education savings plan for registration

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Subsection 146.1(2.2)
RESP - May waive the application of the conditions in clause (2)(d.1)(iii)(A) where a beneficiary of a plan suffers from a severe and prolonged mental impairment

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Subsection 146.1(4)
RESP - May accept an education savings plan for registration where a promoter has not filed a prospectus if the conditions of the subsection are met

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate

Subsection 146.1(12.1)
May send written notice of intention to revoke the registration of an RESP for non-compliance with section 146.1

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Subsection 146.1(12.2)
May send written notice of revocation of registration of an RESP 1

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Subsection 146.2(5)
May accept a later date to file an election to register a qualifying arrangement as a TFSA

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Legislative Policy and Regulatory Affairs Branch
Director, Assessment, Benefit, and Service Branch
Director, Legislative Policy and Regulatory Affairs Branch
Manager, Assessment, Benefit, and Service Branch
Manager, Legislative Policy and Regulatory Affairs Branch
Officer, Legislative Policy and Regulatory Affairs 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
Team Leader, Individual and Benefit Services
Senior Assessment, Accounts Benefits Processing and Resource Officer
Assessment, Accounts, Benefits Processing Officer

History: Delegation in respect of subsection 146.2(5) was initially approved on April 23, 2024.

Subsection 146.3(2)
Registered retirement income fund (RRIF) - May accept a retirement income fund for registration if of the opinion that the requirements of this subsection are met

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Subsection 146.3(6.4)
May waive, in writing, the application of subsection 146.3(6.4)

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, Taxpayer Services
Team Leader, Taxpayer Services

Subsection 146.4(1.4)
Specified disability savings plans - May waive the application of subsections 146.4(1.2) or (1.3) if it is just and equitable to do so

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate

Paragraph 146.4(2)(a)
May form an opinion that that a disability savings plan would comply with the conditions in subsection 146.4(4) and notify in writing the issuer of the plan

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Paragraph 146.4(4)(e)
May permit an entity to exercise their rights as a holder of a plan prior to the issuer being advised that the entity has become a holder of the plan

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate

Paragraph 146.4(12)(a)
May waive the application of the relevant paragraph with respect to a failure described in paragraphs 146.4(11)(a) or (b) if it is just and equitable to do so

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Paragraph 146.4(12)(b)
May deem the failure that causes a plan to be non-compliant to have occurred at a later time

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Paragraph 146.4(12)(c)
May approve the application of paragraph 146.4(12)(c) with respect to the failure and specify the period within which a contribution is to be withdrawn from the plan

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Paragraph 146.4(12)(d)
May specify a later date by which a plan is to be terminated

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Paragraph 146.4(13)(b)
May form an opinion that an amended disability savings plan would comply with the conditions in subsection 146.4(4) and so notify the issuer of the plan

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Paragraph 146.6(16)(b)
May specify, in writing, a later date at which an arrangement ceases to be an FHSA

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Legislative Policy and Regulatory Affairs Branch
Director, Assessment, Benefit, and Service Branch
Director, Legislative Policy and Regulatory Affairs Branch
Manager, Assessment, Benefit, and Service Branch
Manager, Legislative Policy and Regulatory Affairs Branch
Senior Program Officer, Assessment, Benefit, and Service Branch
Officer, Legislative Policy and Regulatory Affairs Branch
Program Officer, 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, Individual Returns
Team Leader, Individual Returns
Senior Assessment, Accounts Benefits Processing and Resource Officer
Assessment, Accounts, Benefits Processing Officer

History: Delegation in respect of paragraph 146.6(16)(b) was amended on January 23, 2024.

Subsection 147(2)
Deferred profit sharing plan (DPSP) - May form an opinion that a profit sharing plan meets the conditions of this subsection and register the plan

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Subsection 147(2.2)
May extend the time a DPSP has to satisfy the requirements of paragraph 147(2)(i.1)

Headquarters Positions
Director General, Registered Plans Directorate

Subsection 147(3)
May accept an employees profit sharing plan (EPSP) for registration where all the required capital gains and losses have been allocated

Headquarters Positions
Director General, Registered Plans Directorate

Subsection 147(4)
On request may determine the amount of capital gains and losses of an EPSP

Headquarters Positions
Director General, Registered Plans Directorate

Subsection 147(9)
May permit in writing an amount to be deducted where the requirements of subsection 147(5.1) have not been satisfied

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate

Subsection 147(14)
May revoke the registration of a profit sharing plan and give notice thereof

Headquarters Positions
Director General, Registered Plans Directorate

Subsection 147(14.1)
May revoke the registration of a DPSP if a loan or benefit has been extended in contravention of paragraph 147(2)(k.1) and give notice of the effective date of the revocation

Headquarters Positions
Director General, Registered Plans Directorate

Subsection 147(22)
May provide in writing that an amount transferred from a deferred profit sharing plan is not deemed to have been transferred contrary to subsection 147(19)

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Subsection 147.1(1) - Paragraph (c) of the definition "compensation"
May accept an amount in respect of remuneration received while a non-resident

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Subsection 147.1(2)
Registered pension plan (RPP) - May accept a pension plan for registration where the requirements of this subsection are met and may specify in writing the date of registration

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Subsection 147.1(4)
May accept an amendment to an RPP where the requirements of this subsection are met

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Subsection 147.1(5)
May impose reasonable conditions applicable to RPPs

Headquarters Positions
Director General, Registered Plans Directorate

Subsection 147.1(6)
RPP - May permit in writing the person or a majority of the persons who constitute the body of the administrator to be not resident in Canada

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Paragraph 147.1(10)(a)
Defined Benefit RPP - Past service benefits - May certify in writing that prescribed conditions have been met

Headquarters Positions
Director General, Registered Plans Directorate

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

Paragraph 147.1(10)(b)
Defined Benefit RPP - Past service benefits - May accept a past service event

Headquarters Positions
Director General, Registered Plans Directorate

Subsection 147.1(11)
May give notice of intent to revoke an RPP

Headquarters Positions
Director General, Registered Plans Directorate

Subsection 147.1(12)
May give notice of revocation of an RPP

Headquarters Positions
Director General, Registered Plans Directorate

Subsection 147.1(14)
Multi-employer plans (MEP) - May give notice in writing to the administrators of two or more MEPs that each of the MEPs is deemed to be a multi-employer plan that is not a specified multi-employer plan

Headquarters Positions
Director General, Registered Plans Directorate

Paragraph 147.2(2)(b)
May approve an actuarial recommendation for required contributions to defined benefit provisions

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Subsection 147.2(3)
May stipulate what information an actuarial report requires for purposes of 147.2(2)

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Paragraph 147.3(7.1)(e)
May accept a transfer from a money purchase provision of an RPP to a money purchase provision of another RPP and notify the administrator of the transferor plan in writing

Headquarters Positions
Director General, Registered Plans Directorate

Subsection 147.3(8)
May accept a transfer from a registered pension plan and notify, in writing, the administrator of the transferor plan

Headquarters Positions
Director General, Registered Plans Directorate

Subsection 147.3(13)
Excess transfer - May in writing provide that a portion of an amount transferred was transferred in accordance with subsections 147.3(1) and (2)

Headquarters Positions
Director General, Registered Plans Directorate

Paragraph 147.4(1)(d)
May waive the application of paragraph 147.4(1)(d) with respect to a RPP annuity contract and notify the administrator of the plan in writing

Headquarters Positions
Director General, Registered Plans Directorate

Subsection 147.5(2)
May accept an arrangement under which property is held in connection with a pooled pension plan, form an opinion about whether the plan complies with conditions for registration and accept the plan for registration

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Subsection 147.5(6)
May, in writing, impose additional reasonable conditions

Headquarters Positions
Director General, Registered Plans Directorate

Subsection 147.5(7)
May accept an amendment to a pooled registered pension plan (PRPP)

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Subsection 147.5(24)
May, in writing, give notice of intent to revoke a PRPP

Headquarters Positions
Director General, Registered Plans Directorate

Subsection 147.5(26)
May, in writing, give notice of a revocation of a PRPP

Headquarters Positions
Director General, Registered Plans Directorate

Subsection 147.5(28)
May, on the written request of the administrator of a PRPP, give notice of revocation

Headquarters Positions
Director General, Registered Plans Directorate

Paragraph 149(1)(l)
Non-profit organizations - May determine whether a club, society or association was not a charity within the meaning of subsection 149.1(1)

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

History: Delegation in respect of paragraph 149(1)(l) was amended on October 19, 2020.

Subparagraph 149(1)(o.1)(ii)
May accept a corporation as a funding medium for the purpose of the registration of a pension plan

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Subsection 149.1(1) - Subparagraph (b)(ii) of the definition “relevant person”
May be satisfied that an individual would deal at arm’s length with all controlling individuals

Headquarters Positions
Director General, Charities Directorate
Director, Charities Directorate
Manager, Charities Directorate

Subsection 149.1(1) - Subparagraph (f)(iii) of the definition “qualifying journalism organization”
May, on a case by case basis, approve gifts in excess of 20%

Headquarters Positions
Director General, Charities Directorate
Director, Charities Directorate

History: Delegation in respect of subsection 149.1(1) - subparagraph (f)(iii) of the definition “qualifying journalism organization” was initially approved on September 3, 2019.

Subsection 149.1(1.2)
May authorize changes to the way a charitable foundation calculates its disbursement quota and accept any method to calculate the fair market value of property

Headquarters Positions
Director General, Charities Directorate
Director, Charities Directorate
Manager, Charities Directorate
Officer, Charities Directorate

Subsection 149.1(2)
May revoke the registration of a charitable organization

Headquarters Positions
Director General, Charities Directorate

Subsection 149.1(3)
May revoke the registration of a public foundation

Headquarters Positions
Director General, Charities Directorate

Subsection 149.1(4)
May revoke the registration of a private foundation

Headquarters Positions
Director General, Charities Directorate

Subsection 149.1(4.1)
May revoke the registration of a charity

Headquarters Positions
Director General, Charities Directorate

Subsection 149.1(4.2)
May revoke the registration of a registered Canadian amateur athletic association

Headquarters Positions
Director General, Charities Directorate

Subsection 149.1(4.3)
May revoke the registration of qualified donee

Headquarters Positions
Director General, Charities Directorate

Subsection 149.1(5)
May specify an amount in respect of a charity that is deemed to reduce the charity’s disbursement quota

Headquarters Positions
Director General, Charities Directorate
Director, Charities Directorate
Manager, Charities Directorate
Officer, Charities Directorate

History: Delegation in respect of subsection 149.1(5) was amended on January 23, 2024.

Subsection 149.1(6.3)
May designate a charity to be a charitable organization, private foundation or public foundation

Headquarters Positions
Director General, Charities Directorate
Director, Charities Directorate
Manager, Charities Directorate
Officer, Charities Directorate

Subsection 149.1(6.4)
May register a national arts service organization

Headquarters Positions
Director General, Charities Directorate
Director, Charities Directorate
Manager, Charities Directorate
Officer, Charities Directorate

Subsection 149.1(7)
May be satisfied that a charitable aim or activity of registered charities is substantially the same, may designate in writing the registered charity as a charity associated with one or more specified registered charities and may revoke such a designation

Headquarters Positions
Director General, Charities Directorate
Director, Charities Directorate
Manager, Charities Directorate
Officer, Charities Directorate

Subsection 149.1(8)
May approve, in writing, the accumulation of property for a particular purpose and may specify terms and conditions and the period of time for the accumulation

Headquarters Positions
Director General, Charities Directorate
Director, Charities Directorate
Manager, Charities Directorate
Officer, Charities Directorate

Subsection 149.1(13)
May on such terms and conditions as considered appropriate designate a private foundation to be a public foundation and may specify the date of designation

Headquarters Positions
Director General, Charities Directorate
Director, Charities Directorate
Manager, Charities Directorate
Officer, Charities Directorate

Paragraph 149.1(15)(a)
Shall communicate or otherwise make available to the public the information contained in a public information return and the filing status of information returns and may determine the appropriate manner to make it available

Headquarters Positions
Director General, Charities Directorate
Director, Charities Directorate
Manager, Charities Directorate
Officer, Charities 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 paragraph 149.1(15)(a) was amended on April 23, 2024.

Paragraph 149.1(15)(b)
May make available to the public certain information and determine reasonable manner to do so

Headquarters Positions
Director General, Charities Directorate
Director, Charities Directorate
Manager, Charities Directorate
Officer, Charities 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

Paragraph 149.1(15)(c)
Shall make available to the public and determine appropriate manner to do so certain information about a private foundation that is a registered charity that holds more than an insignificant interest in respect of a class of shares of the capital stock of a corporation

Headquarters Positions
Director General, Charities Directorate
Director, Charities Directorate
Manager, Charities Directorate
Officer, Charities 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

Subsection 149.1(22)
May give notice by registered mail of refusal to register

Headquarters Positions
Director General, Charities Directorate
Director, Charities Directorate

Subsection 149.1(23)
May give notice by registered mail of an annulment of registration

Headquarters Positions
Director General, Charities Directorate
Director, Charities Directorate

Subsection 149.1(25)
May refuse to register a charity or Canadian amateur athletic association

Headquarters Positions
Director General, Charities Directorate
Director, Charities Directorate

Subsection 149.1(26)
May for the purposes of subparagraph (a)(v) of the definition qualified donee in subsection (1), register a foreign charity

Headquarters Positions
Director General, Charities Directorate

Subsection 149.2(6)
Divestment obligation percentage - May form a belief that it is just and equitable to reallocate and may reallocate

Headquarters Positions
Director General, Charities Directorate
Director, Charities Directorate
Manager, Charities Directorate
Officer, Charities Directorate

Paragraph 150(1)(e)
May by notice in writing require a person to file a return of income and specify a reasonable time to file

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, Collections
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Assistant Director, Tax Centre
Assistant Director, Tax Services Office

Subsection 150(2)
May send a demand to file a return and stipulate a reasonable time to file

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Charities Directorate
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director General, Registered Plans Directorate
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Director, Registered Plans Directorate
Manager, Collections and Verification Branch
Manager, Compliance Programs Branch
Manager, Registered Plans Directorate

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Manager, Business Returns
Manager, Business Returns and Specialty Services
Manager, Compliance
Manager, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services
Team Leader, Processing/Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, T1 Processing
Team Leader, T2 Returns
Team Leader, Trust Compliance
Team Leader, Verification
Senior Business Validation Officer
Senior Trust Accounts Examination Officer
Technical Advisor, Trust Accounts Examination/Trust Accounts Compliance
Business Validation Resource Officer
Business Validation Officer
Trust Accounts Compliance Officer
Trust Accounts Examination Officer

History: Delegation in respect of subsection 150(2) was amended on November 24, 2021 and October 19, 2020.

Subsection 150.1(1)
Electronic Filing – May specify, in writing, the use of electronic media

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, Individual Returns

History: Delegation in respect of subsection 150.1(1) was amended on November 24, 2021.

Subsection 150.1(2)
May specify, in writing, the criteria to be met by a person to file electronically

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, Individual Returns

History: Delegation in respect of subsection 150.1(2) was amended on November 24, 2021.

Subsection 150.1(4.1)
May specify the manner to revoke an authorization

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, Individual Returns

History: Delegation in respect of subsection 150.1(4.1) was initially approved on April 23, 2024.

Paragraph 152(1.11)(b)
May determine any amount referred to in paragraph 152(1.11)(a) and shall issue the taxpayer a notice of determination stating the amount so determined

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director General, Legislative Policy and Regulatory Affairs Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Director, Legislative Policy and Regulatory Affairs Branch
Manager, Collections and Verification Branch
Manager, Compliance Programs Branch
Manager, Legislative Policy and Regulatory Affairs 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, Revenue Collections
Manager, Revenue Collections and Client Services

History: Delegation in respect of paragraph 152(1.11)(b) was amended on January 23, 2024.

Subsection 152(3.4)
COVID 19 – notice of determination – May, at any time, determine the amount deemed by subsections 125.7(2) to 125.7(2.2) to be an overpayment on account of a taxpayer’s liability, or determine that there is no such amount, and send a notice of the determination to the taxpayer

Headquarter Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director General, Legislative Policy and Regulatory Affairs Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Director, Legislative Policy and Regulatory Affairs Branch
Manager, Collections and Verification Branch
Manager, Compliance Programs Branch
Manager, Legislative Policy and Regulatory Affairs 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, Revenue Collections
Manager, Revenue Collections and Client Services

History: Delegation in respect of subsection 152(3.4) was amended on November 24, 2021 and February 2, 2021. It was initially approved on October 26, 2020.

Subsection 152(4.2)
May, on application from a taxpayer, reassess a return beyond the normal reassessment period to reduce an amount payable by the taxpayer or create a refund

Headquarters Positions
Director General, Appeals Branch
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Appeals Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Manager, Appeals Branch
Manager, Assessment, Benefit, and Service Branch
Manager, Collections and Verification 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
Chief of Appeals
Manager, Appeals
Manager, Audit
Manager, Compliance
Team Leader, Appeals
Team Leader, Audit
Team Leader, Processing/Services
Team Leader, T1 Processing
Team Leader, Verification
Assessment, Accounts, Benefits Processing Officer
Accounts and Benefits Processing Clerk

History: Delegation in respect of subsection 152(4.2) was amended on November 24, 2021 and October 19, 2020.

Subsection 152(9)
May advance an alternative argument in support of an assessment

Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals 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
Chief of Appeals
Manager, Appeals
Manager, Litigation
Team Leader, Appeals
Team Leader, Litigation

Subsection 153(1.1)
May be satisfied that deducting or withholding a required amount would cause undue hardship and may determine a lesser amount

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Appeals Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Manager, Assessment, Benefit, and Service Branch
Manager, Collections and Verification 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, Business Returns
Manager, Business Returns and Specialty Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Coordinator, Business Returns
Coordinator, Business Returns and Specialty Services

History: Delegation in respect of subsection 153(1.1) was amended on November 24, 2021 and October 19, 2020.

Paragraph 153(3.1)(e)
May specify additional criteria used to establish an amount paid in error

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

History: Delegation in respect of Paragraph 153(3.1)(e) was initially approved on September 3, 2019.

Subsection 153(7)
May establish conditions, certify an employer, specify period of time of certification and revoke certification

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

Subsection 159(2)
May issue a clearance certificate

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
Team Leader, Audit

History: Delegation in respect of subsection 159(2) was amended on October 19, 2020.

Subsection 159(5)
May accept security from a representative of a deceased taxpayer where subsection 70(2), (5), (5.2) or (9.4) are applicable

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

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit

Subsection 159(6.1)
May accept security where tax is deferred by election under this subsection in case of deemed dispositions by a trust

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

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

Subsection 160.5(1) – Definition of “electronic payment”
May specify any electronic means for payment or remittance 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

History: Delegation in respect of subsection 160.5(1) was initially approved on April 23, 2024.

Subsection 161(6)
Income of resident from a foreign country in blocked currency - May postpone time for payment and determine period of postponement

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

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

Section 161.3
May cancel small amounts of interest and penalty

Headquarters Positions
Director General, Appeals Branch
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Appeals Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Manager, Appeals Branch
Manager, Assessment, Benefit, and Service Branch
Manager, Collections and Verification Branch
Manager, Compliance Programs Branch
Senior Programs Officer, Assessment, Benefit, and Service Branch
Program Officer, 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
Chief of Appeals
Manager, Appeals
Manager, Audit
Manager, Business Returns
Manager, Business Returns and Specialty Services
Manager, Compliance
Manager, Employer Services
Manager, Individual and Benefit Services
Manager, Individual Returns and Compliance
Manager, Non-resident Withholding
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Large Objections Case Manager
Team Leader, Appeals
Team Leader, Audit
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services
Team Leader, Individual and Benefit Services
Team Leader, Individual Returns and Compliance
Team Leader, New Intake/Projects
Team Leader, Processing/Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, T1 Processing
Team Leader, Trust Compliance
Team Leader, Verification
Coordinator, Business Returns
Coordinator, Business Returns and Specialty Services
Coordinator, Services Team
Non-resident Services and Technical Officer
Services Officer

History: Delegation in respect of section 161.3 was amended on November 24, 2021 and October 19, 2020.

Paragraph 164(1)(a)
Preassessment refund - May, before sending a notice of assessment, refund all or part of any amount claimed in the return as an overpayment for the year

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 paragraph 164(1)(a) was initially approved on June 15, 2020.

Subsection 164(1.2)
May apply to a judge to not issue a refund or surrender a security if an amount assessed would be jeopardized

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

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

Subsection 164(1.6)
COVID 19 - refund - May refund all or any part of an overpayment that is deemed to have arisen under subsections 125.7(2) to 125.7(2.2)

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director General, Legislative Policy and Regulatory Affairs Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Director, Legislative Policy and Regulatory Affairs Branch
Manager, Assessment, Benefit, and Service Branch
Manager, Collections and Verification Branch
Manager, Compliance Programs Branch
Manager, Legislative Policy and Regulatory Affairs Branch
Senior Auditor, Legislative Policy and Regulatory Affairs Branch
Senior Programs Officer, Assessment, Benefit, and Service Branch
Senior Programs Officer, Collections and Verification Branch
Senior Programs Officer, Compliance Programs Branch
Senior Technical Specialist, Compliance Programs Branch
Senior Technical Applications Officer, Compliance Programs Branch
Senior Analyst, Compliance Programs Branch
Audit Advisor, Legislative Policy and Regulatory Affairs Branch
Compliance Programs Officer, Compliance Programs Branch
Technical Applications Officer, 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, Business Returns
Manager, Business Returns and Specialty Services
Manager, Compliance
Manager, GST/HST Program
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services
Team Leader, GST/HST Program
Team Leader, Processing/Services
Team Leader, T1 Processing
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Verification

History: Delegation in respect of Subsection 164(1.6) was amended on November 24, 2021 and February 2, 2021. It was initially approved on June 15, 2020.

Subsection 164(2)
May apply a refund or repayment to another liability and notify the taxpayer

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, Business Returns
Manager, Business Returns and Specialty Services
Manager, Compliance
Manager, Employer Services
Manager, Non-resident Withholding
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services
Team Leader, New Intake/Projects
Team Leader, Processing/Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, T1 Processing
Team Leader, Trust Compliance
Team Leader, Verification
Coordinator, Business Returns
Coordinator, Business Returns and Specialty Services
Coordinator, Services Team
Senior Business Validation Officer
Senior Collection Enforcement Officer
Senior Trust Accounts Examination Officer
Senior Trust Accounts and Resource Officer
Non-resident Services and Technical Officer
Technical Advisor, Revenue Collections
Technical Advisor, Trust Accounts Examination/Trust Accounts Compliance
Business Validation Officer
Business Validation Resource Officer
Collections Contact Officer
Collections Officer
Complex Recovery Officer
Resource Officer/Complex Case Officer
Services Officer
Trust Accounts Compliance/Collections Contact Officer
Trust Accounts Compliance Officer
Trust Accounts Examination Officer
Trust Accounts Examination/Collection Officer

History: Delegation in respect of subsection 164(2) was amended on November 24, 2021 and October 19, 2020.

Subsection 164(3.2)
May determine if the manner in which a request is received is satisfactory

Headquarters Positions
Director General, Appeals Branch
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director, Appeals Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Manager, Appeals Branch
Manager, Assessment, Benefit, and Service 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
Chief of Appeals
Manager, Appeals
Manager, Compliance
Manager, Individual and Benefit Services
Manager, Individual Returns and Compliance
Manager, Litigation
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Appeals
Team Leader, Individual and Benefit Services
Team Leader, Individual Returns and Compliance
Team Leader, Litigation
Team Leader, New Intake/Projects
Team Leader, Processing/Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, T1 Processing
Team Leader, Verification

History: Delegation in respect of subsection 164(3.2) was amended on November 24, 2021 and October 19, 2020.

Subsection 164(4.1)
May surrender any security if satisfied that it would be just and equitable to do so

Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals Branch

Subsection 165(1.12)
May, in writing, request a corporation provide information required by paragraph 165(1.11) (b) or (c)

Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals Branch

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

History: Delegation in respect of subsection 165(1.12) was amended on November 24, 2021.

Subsection 165(3)
Shall, on receipt of an objection, reconsider the assessment and vacate, confirm or vary the assessment and notify the taxpayer in writing

Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals Branch

Field Positions
Chief of Appeals
Manager, Appeals
Large Objections Case Manager
Team Leader, Appeals
Appeals Technical Advisor
Appeals and Complaints Officer
Appeals Officer
Appeals Officer, ITA

History: Delegation in respect of subsection 165(3) was amended on November 24, 2021.

Subsection 165(6)
May accept a notice of objection that was not served as required by subsection 165(2)

Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals Branch

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

History: Delegation in respect of subsection 165(6) was amended on November 24, 2021.

Subsection 166.1(4)
May accept an application for extension of time to file a notice of objection not made as required by subsection 166.1(3)

Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals Branch

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

History: Delegation in respect of subsection 166.1(4) was amended on November 24, 2021.

Subsection 166.1(5)
Shall consider an application for an extension of time, may grant or refuse the application and notify the taxpayer in writing

Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals Branch

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

History: Delegation in respect of subsection 166.1(5) was amended on November 24, 2021.

Subsection 168(1)
May, by registered mail, give notice to a person described in any of paragraphs (a) to (c) of the definition qualified donee in subsection 149.1(1) that the Minister proposes to revoke its registration

Headquarters Positions
Director General, Charities Directorate

Paragraph 168(2)(b)
Shall publish a copy of a notice of revocation in the Canada Gazette if a registered charity, a registered Canadian amateur athletic association or a registered journalism organization has applied for the revocation and in any other case may publish a notice of revocation in the Canada Gazette

Headquarters Positions
Director General, Charities Directorate

History: Delegation in respect of paragraph 168(2)(b) was amended on September 3, 2019.

Subsection 168(4)
May authorize the manner in which a notice of objection is to be served

Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals Branch

Subsection 168.1(1)

May specify another date that an organization is deemed to have become designated as a qualified Canadian journalism organization

Headquarters Positions
Director General, Legislative Policy Directorate
Director, Legislative Policy Directorate
Manager, Legislative Policy Directorate

History: Delegation in respect of subsection 168.1(1) was initially approved on November 24, 2021.

Subsection 168.1(2)
May, at any time, revoke the designation of an organization made for the purpose of the definition of qualified Canadian journalism organization

Headquarters Positions
Director General, Legislative Policy Directorate
Director, Legislative Policy Directorate
Manager, Legislative Policy Directorate

History: Delegation in respect of subsection 168.1(2) was initially approved on November 24, 2021.

Paragraph 168.1(3)(b)
May specify an earlier date for the revocation of a designation to be deemed effective

Headquarters Positions
Director General, Legislative Policy Directorate
Director, Legislative Policy Directorate
Manager, Legislative Policy Directorate

History: Delegation in respect of paragraph 168.1(3)(b) was initially approved on November 24, 2021.

Subsection 169(3)
May for the purpose of disposing of an appeal, with the consent of the taxpayer, reassess tax, interest, penalties or other amounts

Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals 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
Chief of Appeals
Manager, Appeals
Manager, Litigation
Large Objections Case Manager
Team Leader, Appeals
Team Leader, Litigation

Subsection 173(1)
May agree in writing with a taxpayer that a question of law, fact or mixed law and fact should be determined by the Tax Court of Canada

Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch

Subsection 174(1)
May form an opinion that a question is common to assessments or proposed assessments in respect of two or more taxpayers and is a question of law, fact or mixed law and fact and may apply to the Tax Court of Canada for a determination of the question

Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals 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
Chief of Appeals
Manager, Appeals
Manager, Litigation
Team Leader, Appeals
Team Leader, Litigation

Subsection 174(4.1)
May appeal from the determination of a question by the Tax Court of Canada

Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch

Section 179.1
May apply to the Tax Court of Canada for an order for a taxpayer to pay up to 10% of the amount in dispute where one of the main purposes for the appeal was to defer payment of amounts payable under the Act

Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals 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
Chief of Appeals
Manager, Appeals
Manager, Litigation
Team Leader, Appeals
Team Leader, Litigation

Subsection 181.5(3)
May request a related corporation to file an agreement as required by subsection 181.5(2) and, if one is not filed within 30 days, may allocate an amount among the members of the related group

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
Team Leader, Audit
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services

Paragraph 188(1.3)(b)
May approve as an eligible donee a municipality in Canada in respect of a transfer of property from a particular charity

Headquarters Positions
Director General, Charities Directorate
Director, Charities Directorate
Manager, Charities Directorate

History: Delegation in respect of paragraph 188(1.3)(b) was initially approved on September 28, 2021.

Subsection 188.2(1)
Notice of suspension with assessment – May give notice by registered mail to a registered charity, registered Canadian amateur athletic association or registered journalism organization that their authority to issue receipts is suspended

Headquarters Positions
Director General, Charities Directorate

History: Delegation in respect of subsection 188.2(1) was amended on September 3, 2019.

Subsection 188.2(2.1)
Notice of suspension with assessment - May give notice by registered mail to a registered charity, registered Canadian amateur athletic association or registered journalism organization that their authority to issue receipts is suspended and may notify when required information is received

Headquarters Positions
Director General, Charities Directorate

History: Delegation in respect of subsection 188.2(2.1) was amended on September 3, 2019.

Subsection 190.15(3)
May request a corporation that is a financial institution to file an agreement on behalf of a related group and, if it does not do so within 30 days, allocate an amount among the members of the related group

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
Team Leader, Audit
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services

Subsection 191.1(5)
May request an associated corporation to file an agreement and, if one is not filed within 30 days, allocate the amount of dividend allowances among the group

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
Team Leader, Audit
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services

Subsection 191.5(6)
May request a related corporation to file an agreement as required by subsection 191.5(5) and, if one is not filed within 30 days, may allocate an amount among the members of the related group

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
Team Leader, Audit
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Service

History: Delegation in respect of subsection 191.5(6) was amended on January 23, 2024.

Subsection 192(8)
Late designation on refundable tax on corporation's qualifying shares - May mail a notice to a corporation that a designation has not been made

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

Subsection 204.1(4)
Tax payable on RRSP excess amount or an RRSP cumulative excess amount - May be satisfied that an individual has established the matters in paragraphs (a) and (b) and may waive tax under subsection 204.1(1) or (2.1)

Headquarters Positions
Director General, Appeals Branch
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director General, Registered Plans Directorate
Director, Appeals Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Director, Registered Plans Directorate
Manager, Appeals Branch
Manager, Assessment, Benefit, and Service Branch
Manager, Collections and Verification 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
Chief of Appeals
Manager, Appeals
Manager, Compliance
Manager, Individual and Benefit Services
Manager, Individual Returns
Large Objections Case Manager
Team Leader, Appeals
Team Leader, Individual Returns
Team Leader, Verification
Senior Assessment Processing and Resource Officer
Senior T1 Client Services and Resource Officer
Resource Officer, Individual Returns
Assessment Processing Officer
Officer, Individual Returns
Officer, T1 Client Services

History: Delegation in respect of subsection 204.1(4) was amended on November 24, 2021 and October 19, 2020.

Subsection 204.4(2)
May accept a trust or a corporation as a registered investment if it meets requirements of this subsection

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Subsection 204.4(3)
Shall notify a registered investment that it is no longer registered if satisfied the registered investment no longer satisfies conditions to be registered or on request of the registered investment

Headquarters Positions
Director General, Registered Plans Directorate

Subsection 204.4(5)
May declare a notice of revocation to be a nullity

Headquarters Positions
Director General, Registered Plans Directorate

Section 204.5
May determine the appropriate manner to make the names of all registered investments available to the public

Headquarters Positions
Director General, Legislative Policy and Regulatory Affairs 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

History: Delegation in respect of section 204.5 was initially approved on April 23, 2024.

Subsection 204.81(1)
May register a labour-sponsored venture capital corporation (LSVCC) if it meets the conditions of this subsection

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

History: Delegation in respect of subsection 204.81(1) was amended on October 19, 2020.

Subsection 204.81(6)
May revoke the registration of a LSVCC for causes listed in this subsection

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

History: Delegation in respect of subsection 204.81(6) was amended on October 19, 2020.

Subsection 204.81(7)
Shall give notice of the proposed revocation to the registered LSVCC by registered mail

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

History: Delegation in respect of subsection 204.81(7) was amended on October 19, 2020.

Subsection 204.81(8)
May publish notice of revocation issued under subsection 204.81(7) in the Canada Gazette

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

History: Delegation in respect of subsection 204.81(8) was amended on October 19, 2020.

Subsection 204.91(2)
Tax in respect of overpayments to Registered Education Savings Plans - May waive or cancel all or part of a tax payable under subsection (1) where it is just and equitable to do so

Headquarters Positions
Director General, Appeals Branch
Director General, Assessment, Benefit, and Service Branch
Director General, Compliance Programs Branch
Director General, Registered Plans Directorate
Director, Appeals Branch
Director, Assessment, Benefit, and Service Branch
Director, Compliance Programs Branch
Director, Registered Plans Directorate
Manager, Appeals 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, Individual Returns
Team Leader, Individual Returns
Resource Officer, Individual Returns
Officer, Individual Returns

History: Delegation in respect of subsection 204.91(2) was amended on November 24, 2021 and October 19, 2020.

Subsection 205(3)
May waive or cancel all or part of a tax if satisfied that the cumulative excess amount on which the tax is based arose as a consequence of a reasonable error and reasonable steps are being taken to eliminate the cumulative excess amount

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, Individual and Benefit Services
Team Leader, Individual and Benefit Services
Senior Assessment Processing and Resource Officer
Senior T1 Client Services and Resource Officer
Resource Officer, Individual Returns
Resource Officer, Benefit Programs
Assessment Processing Officer
Officer, Individual Returns
Officer, Benefit Programs
Officer, T1 Client Services

History: Delegation in respect of subsection 205(3) was initially approved on November 24, 2021.

Subsection 206(4)
May pay all or part of the tax collected under subsection 206(1) to a trust governed by an RDSP of the beneficiary if the conditions set out in subsection 206(4) are met

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Note: Subsection 206(4) was repealed by S.C. 2017, c. 33, s. 66, effective March 22, 2017.

Subparagraph 206.1(4)(b)(ii)
May extend the time considered reasonable in the circumstances for disposing of a non-qualified investment

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate

Note: Subparagraph 206.1(4)(b)(ii) was repealed by S.C. 2017, c. 33, s. 66, effective March 22, 2017.

Subsection 206.1(5)
May fix the portions of a refund to be paid to each person if they cannot agree

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate

Note: Subsection 206.1(5) was repealed by S.C. 2017, c. 33, s. 66, effective March 22, 2017.

Section 206.4
Taxes in respect of Registered Disability Savings Plans - May waive or cancel all or part of a tax liability under Part XI if it is just and equitable to do so

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate

Note: Section 206.4 was repealed by S.C. 2017, c. 33, s. 66, effective March 22, 2017.

Subsection 207.01(1) – Definition of “exempt contribution”
May extend the rollover period and allow a greater amount in respect of the contribution

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, Individual and Benefit Services
Team Leader, Individual and Benefit Services
Senior Assessment, Accounts Benefits Processing and Resource Officer
Assessment, Accounts, Benefits Processing Officer

History: Delegation in respect of subsection 207.01(1) was amended on November 24, 2021.

Subparagraph 207.04(4)(b)(ii)
May extend the time for disposing of property to a later time considered reasonable in the circumstances

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Registered Plans Directorate
Director, Assessment, Benefit, and Service Branch
Director, Registered Plans Directorate
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, Individual and Benefit Services
Team Leader, Audit
Team Leader, Individual and Benefit Services
Senior Assessment, Accounts Benefits Processing and Resource Officer
Assessment, Accounts, Benefits Processing Officer

History: Delegation in respect of subparagraph 207.04(4)(b)(ii) was amended on November 24, 2021.

Subsection 207.04(5)
May fix the portions of a refund when more than one person cannot agree as to what portion of the refund each can claim under subsection 207.04(4)

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Registered Plans Directorate
Director, Assessment, Benefit, and Service Branch
Director, Registered Plans Directorate
Manager, Assessment, Benefit, and Service Branch
Senior Program Officer, Assessment, Benefit, and Service Branch
Program Officer, 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, Individual and Benefit Services
Team Leader, Individual and Benefit Services
Senior Assessment, Accounts Benefits Processing and Resource Officer
Resource Officer, Individual Returns
Resource Officer, Benefit Programs
Assessment, Accounts, Benefit Processing Officer
Officer, Individual Returns
Officer, Benefit Programs

History: Delegation in respect of subsection 207.04(5) was initially approved on September 28, 2021.

Subsection 207.06(1)
Taxes in respect of tax-free savings accounts (TFSA) - May waive or cancel all or part of a tax liability under Part XI.01 and may be satisfied that the liability arose as a consequence of reasonable error

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, Individual and Benefit Services
Team Leader, Audit
Team Leader, Individual and Benefit Services
Senior Assessment, Accounts Benefits Processing and Resource Officer
Assessment, Accounts, Benefits Processing Officer

History: Delegation in respect of subsection 207.06(1) was initially approved on November 24, 2021.

Subsection 207.06(2)
Taxes in respect of RRIF, RRSP, tax-free savings accounts (TFSA), and First Home Savings Account (FHSA) - May waive or cancel all or part of a tax liability under Part XI.01 if just and equitable to do so

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Legislative Policy and Regulatory Affairs Branch
Director, Assessment, Benefit, and Service Branch
Director, Legislative Policy and Regulatory Affairs Branch
Manager, 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, Individual and Benefit Services
Team Leader, Audit
Team Leader, Individual and Benefit Services
Senior Assessment, Accounts Benefits Processing and Resource Officer
Assessment, Accounts, Benefits Processing Officer

History: Delegation in respect of subsection 207.06(2) was amended on November 24, 2021 and January 23, 2024.

Subsection 207.06(3)
May waive or cancel all or part of a tax liability under section 207.021 if satisfied that the liability arose as a consequence of a reasonable error and one or more distributions are made without delay under an FHSA

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Legislative Policy and Regulatory Affairs Branch
Director, Assessment, Benefit, and Service Branch
Director, Legislative Policy and Regulatory Affairs Branch
Manager, 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, Individual Returns
Team Leader, Audit
Team Leader, Individual Returns
Senior Assessment, Accounts Benefits Processing and Resource Officer
Assessment, Accounts, Benefits Processing Officer

History: Delegation in respect of subsection 207.06(3) was amended on January 23, 2024.

Subsection 207.06(4)
May notify the holder of a TFSA that they must cause a distribution

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate

Section 207.64
Tax in respect of retirement compensation arrangements - May waive or cancel all or part of a tax liability under Part XI.3 if it is just and equitable to do so

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, Individual and Benefit Services

History: Delegation in respect of section 207.64 was amended on November 24, 2021.

Subsection 207.8(3)
Tax on excess EPSP amounts - May waive or cancel all or part of a tax liability under Part XI.4 if it is just and equitable to do so

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, Individual and Benefit Services

History: Delegation in respect of subsection 207.8(3) was amended on November 24, 2021.

Subparagraph 207.9(4)(b)(ii)
May consider any later time for the disposal of a property by a trust to be reasonable in the circumstances

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
Team Leader, Audit

History: Delegation in respect of subparagraph 207.9(4)(b)(ii) was initially approved on November 24, 2021.

Subsection 212(3.91)
Back-to-back arrangement – rents, royalties, similar payments - May be satisfied that the portion to be allocated to a particular ultimate licensor is reasonable

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, Audit
Team Leader, Audit

History: Delegation in respect of subsection 212(3.91) was amended on October 19, 2020.

Subsection 212(5.3)
May reduce the amount to be deducted or withheld at source in accordance with subsection 212(5.1) if satisfied that the deduction or withholding would cause undue hardship

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, Audit
Team Leader, Audit

History: Delegation in respect of subsection 212(5.3) was amended on October 19, 2020.

Subsection 220(2.1)
May waive the requirement to file any prescribed form, receipt or other document

Headquarters Positions
Director General, Appeals Branch
Director General, Assessment, Benefit, and Service Branch
Director General, Charities Directorate
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director General, Registered Plans Directorate
Director, Appeals Branch
Director, Assessment, Benefit, and Service Branch
Director, Charities Directorate
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Director, Registered Plans Directorate
Manager, Appeals Branch
Manager, Assessment, Benefit, and Service Branch
Manager, Charities Directorate
Manager, Collections and Verification Branch
Manager, Compliance Programs Branch
Manager, Registered Plans 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
Chief of Appeals
Manager, Appeals
Manager, Audit
Manager, Business Returns
Manager, Business Returns and Specialty Services
Manager, Compliance
Manager, Individual and Benefit Services
Manager, Individual Returns and Compliance
Manager, Litigation
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Appeals
Team Leader, Audit
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services
Team Leader, Individual and Benefit Services
Team Leader, Individual Returns and Compliance
Team Leader, Litigation
Team Leader, New Intake/Projects
Team Leader, Non-filer
Team Leader, Processing/Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, T1 Processing
Team Leader, Verification
Coordinator, Business Returns
Coordinator, Business Returns and Specialty Services
Senior Assessment, Accounts, Benefits Processing and Resource Officer
Senior Business Validation Officer
Assessment, Accounts, Benefits Processing Officer
Business Validation Officer
Business Validation Resource Officer

History: Delegation in respect of subsection 220(2.1) was amended on November 24, 2021 and October 19, 2020.

Subsection 220(3)
May extend the time for making a return

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Charities Directorate
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director General, Registered Plans Directorate
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Director, Registered Plans Directorate
Manager, Assessment, Benefit, and Service Branch
Manager, Collections and Verification Branch
Manager, Compliance Programs Branch
Manager, Registered Plans Directorate

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Business Returns
Manager, Business Returns and Specialty Services
Manager, Compliance
Manager, Employer Services
Manager, Non-Resident Withholding
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services
Team Leader, Individual and Benefit Services
Team Leader, New Intake/Projects
Team Leader, Processing/Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, T1 Processing
Team Leader, Trust Compliance
Team Leader, Verification

History: Delegation in respect of subsection 220(3) was amended on November 24, 2021 and October 19, 2020.

Subsection 220(3.1)
May waive or cancel penalty or interest

Headquarters Positions
Director General, Appeals Branch
Director General, Assessment, Benefit, and Service Branch
Director General, Charities Directorate
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director General, Legislative Policy Directorate
Director General, Registered Plans Directorate
Director, Appeals Branch
Director, Assessment, Benefit, and Service Branch
Director, Charities Directorate
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Director, Legislative Policy Directorate
Director, Registered Plans Directorate
Manager, Appeals Branch
Manager, Assessment, Benefit, and Service Branch
Manager, Charities Directorate
Manager, Collections and Verification Branch
Manager, Compliance Programs Branch
Manager, Legislative Policy Directorate
Manager, Registered Plans Directorate
Senior Programs Officer, Assessment, Benefit, and Service Branch
Program Officer, 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
Chief of Appeals
Manager, Appeals
Manager, Audit
Manager, Business Returns
Manager, Business Returns and Specialty Services
Manager, Compliance
Manager, Employer Services
Manager, Individual and Benefit Services
Manager, Individual Returns and Compliance
Manager, Litigation
Manager, Non-resident Withholding
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Large Objections Case Manager
Team Leader, Appeals
Team Leader, Audit
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services
Team Leader, Individual and Benefit Services
Team Leader, Individual Returns and Compliance
Team Leader, Litigation
Team Leader, New Intake/Projects
Team Leader, Processing/Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, T1 Processing
Team Leader, Trust Compliance
Team Leader, Verification
Team Leader, Voluntary Disclosures Program Processing
Senior Taxpayer Relief Officer
Taxpayer Relief Officer
Coordinator, Business Returns
Coordinator, Business Returns and Specialty Services
Coordinator, Individual Returns and Compliance
Coordinator, Services Team
Appeals and Complaints Officer
Appeals Officer
Appeals Officer, ITA

History: Delegation in respect of subsection 220(3.1) was amended on November 24, 2021 and October 19, 2020.

Subsection 220(3.2)
May extend the time for making an election or grant permission to amend or revoke an election

Headquarters Positions
Director General, Appeals Branch
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Appeals Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Manager, Appeals Branch
Manager, Assessment, Benefit, and Service Branch
Manager, Collections and Verification 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
Chief of Appeals
Manager, Appeals
Manager, Audit
Manager, Business Returns
Manager, Business Returns and Specialty Services
Manager, Compliance
Manager, Employer Services
Manager, Individual and Benefit Services
Manager, Individual Returns and Compliance
Manager, Litigation
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Large Objections Case Manager
Team Leader, Appeals
Team Leader, Audit
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services
Team Leader, Individual and Benefit Services
Team Leader, Individual Returns and Compliance
Team Leader, Litigation
Team Leader, New Intake/Projects
Team Leader, Non-filer
Team Leader, Processing/Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, T1 Processing
Team Leader, Trust Compliance
Team Leader, Verification
Coordinator, Business Returns
Coordinator, Business Returns and Specialty Services
Coordinator, Individual Returns and Compliance

History: Delegation in respect of subsection 220(3.2) was amended on November 24, 2021 and October 19, 2020.

Subsection 220(3.201)
May extend the time for making a joint election, or grant permission to amend or revoke an election

Headquarters Positions
Director General, Appeals Branch
Director General, Collections and Verification Branch
Director, Appeals Branch
Director, Collections and Verification Branch
Manager, Appeals 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
Chief of Appeals
Manager, Appeals
Manager, Compliance
Manager, Litigation
Large Objections Case Manager
Team Leader, Appeals
Team Leader, Litigation
Team Leader, Processing/Services
Team Leader, T1 Processing
Team Leader, Verification
Coordinator, Appeals

Subsection 220(4)
May accept security for payment of an amount if considers it advisable to do so

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

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

Subsection 220(4.1)
Where a taxpayer has objected or appealed, shall accept adequate security while the case is outstanding, except where the amount may be collected because of subsection 225.1(7)

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

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

Subsection 220(4.2)
Shall, on written request, surrender security that exceeds the amount payable

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

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

Subsection 220(4.3)
Shall accept adequate security furnished by or on behalf of a taxpayer that is a member institution of a deposit insurance corporation

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

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

Subsection 220(4.4)
Shall determine the adequacy of security furnished under subsection 220(4.3) and may require additional security if determines security is no longer adequate

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

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

Subsection 220(4.5)
If individual elects, shall accept adequate security for departure tax

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

History: Delegation in respect of subsection 220(4.5) was amended on October 19, 2020.

Subsection 220(4.53)
May determine and notify, in writing, that security is not adequate to secure a particular amount and accept adequate security

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

History: Delegation in respect of subsection 220(4.53) was amended on October 19, 2020.

Subsection 220(4.54)
May determine that it would be just and equitable to extend the time for an individual to make an election under subsection 220(4.5) or to furnish security under that subsection or paragraph 220(4.53)(b)

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

History: Delegation in respect of subsection 220(4.54) was amended on October 19, 2020.

Subsection 220(4.6)
May determine adequate security and shall accept that security for tax on distributions of taxable Canadian property to non-resident beneficiaries

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

History: Delegation in respect of subsection 220(4.6) was amended on October 19, 2020.

Subsection 220(4.62)
May determine that security is not adequate to secure a particular amount, notify the trust, in writing, and accept adequate security

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

History: Delegation in respect of subsection 220(4.62) was amended on October 19, 2020.

Subsection 220(4.63)
May determine that it would be just and equitable to extend the time for a trust to make an election under subsection 220(4.6) or to furnish security under that subsection or paragraph 220(4.62)(b)

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

History: Delegation in respect of subsection 220(4.63) was amended on October 19, 2020.

Subsection 220(4.7)
May determine that an individual cannot furnish adequate security under subsection (4.5) or (4.6) without undue hardship and may accept different security or security of lesser value in such cases

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

History: Delegation in respect of subsection 220(4.7) was amended on October 19, 2020.

Subsection 220(5)
May designate who may administer oaths and receive affidavits

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

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

History: Delegation in respect of subsection 220(5) was amended on November 24, 2021 and October 19, 2020.

Section 221.01
May specify criteria for eligibility to issue information return in electronic format under subsection 209(5) of the Income Tax Regulations

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, Individual and Benefit Services

History: Delegation in respect of section 221.01 was initially approved on September 28, 2021.

Section 221.2
May, upon application, appropriate a particular amount that had been previously appropriated to an existing or potential debt to another existing or potential debt

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Manager, Assessment, Benefit, and Service Branch
Manager, Collections and Verification Branch
Manager, Compliance Programs Branch
Senior Programs Officer, Assessment, Benefit, and Service Branch
Senior Programs Officer, Collections and Verification Branch
Program Officer, 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, Business Returns
Manager, Business Returns and Specialty Services
Manager, Compliance
Manager, Employer Services
Manager, Individual and Benefit Services
Manager, Individual Returns and Compliance
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services
Team Leader, Individual and Benefit Services
Team Leader, Individual Returns and Compliance
Team Leader, New Intake/Projects
Team Leader, Processing/Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, T1 Processing
Team Leader, Trust Compliance
Team Leader, Verification
Senior Assessment, Accounts, Benefits Processing and Resource Officer
Senior Business Validation Officer
Senior Collection Enforcement Officer
Senior Trust Accounts Examination Officer
Technical Advisor, Revenue Collections
Techinical Advisor, Trust Accounts Examination/Trust Accounts Compliance
Account Resource Officer, Business Returns
Account Resource Officer, Business Returns and Specialty Services
Resource Officer/Complex Case Officer
Business Validation Officer
Business Validation Resource Officer
Collections Contact Officer
Collections Officer
Trust Accounts Compliance Officer
Trust Accounts Compliance/Collections Contact Officer
Trust Accounts Examination Officer
Trust Accounts Examination/Collection Officer

History: Delegation in respect of section 221.2 was amended on November 24, 2021 and October 19, 2020.

Subsection 223(2)
May certify an amount that has not been paid as payable

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

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

Subsection 223(9)
May give written consent for the sale or disposition of property

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

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

Subsection 223(11)
May make an ex parte application for an order to sell

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

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

Subsection 224(1)
May, in writing, require a third party which is liable to make a payment to a tax debtor to pay those moneys to the Receiver General

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, Business Returns
Manager, Business Returns and Specialty Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Senior Collection Enforcement Officer
Technical Advisor, Revenue Collections
Resource Officer/Complex Case Officer
Collections Contact Officer
Collections Officer
Trust Accounts Compliance/Collections Contact Officer
Trust Accounts Examination/Collection Officer

Subsection 224(1.1)
May, in writing, require an institution or a person who will be lending, advancing funds or making a payment on behalf of a tax debtor to pay those moneys to the Receiver General

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, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Senior Collection Enforcement Officer
Resource Officer/Complex Case Officer

Subsection 224(1.2)
Garnishment (enhanced) - May require a particular person to immediately pay or pay when moneys become payable, amounts that would have otherwise been given to a tax debtor

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, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Senior Collection Enforcement Officer
Resource Officer/Complex Case Officer

Subsection 224(3)
May stipulate the amount out of each periodic payment to be paid to the Receiver General

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, 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
Technical Advisor, Revenue Collections
Resource Officer/Complex Case Officer
Collections Contact Officer
Collections Officer
Trust Accounts Compliance/Collections Contact Officer
Trust Accounts Examination/Collection Officer

Section 224.1
May specify an amount and require that it be deducted or set-off out of any amount that is payable to a tax debtor by Her Majesty

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Manager, Assessment, Benefit, and Service Branch
Manager, Collections and Verification Branch
Senior Programs Officer, Assessment, Benefit, and Service Branch
Program Officer, 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, Business Returns
Manager, Business Returns and Specialty Services
Manager, Compliance
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Coordinator, Business Returns
Coordinator, Business Returns and Specialty Services
Senior Collection Enforcement Officer
Senior Trust Accounts and Resource Officer
Technical Advisor, Revenue Collections
Technical Advisor, Trust Accounts Examination/Trust Accounts Compliance
Resource Officer/Complex Case Officer
Collections Contact Officer
Collections Officer
Trust Accounts Compliance/Collections Contact Officer
Trust Accounts Examination/Collection Officer

History: Delegation in respect of section 224.1 was amended on November 24, 2021.

Section 224.2
May acquire any interest or right in a person’s property and may determine reasonable manner of disposing the interest or right

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

Subsection 224.3(1)
May require, in writing, that moneys seized by a police officer be turned over to the Receiver General

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

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

Subsection 225(1)
May give 30 days notice by registered mail of the intention to seize and sell a debtor's goods and chattels, or movable property, and may, if payment has not been received within the 30-day period, issue a certificate of the failure and direct the property be seized

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

Subsection 225.1(5)
May take collection actions on the basis of a judgment rendered by the courts in another action on the same or substantially the same issue

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, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer/Complex Case Officer
Senior Collection Enforcement Officer

History: Delegation in respect of subsection 225.1(5) was approved on November 18, 2022.

Subsection 225.2(2)
May make court application to proceed with collection action when the collection of a debt is in jeopardy

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

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

Subsection 225.2(5)
Shall serve an authorization granted under this section (jeopardy assessment) within 72 hours

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

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Senior Collection Enforcement Officer
Resource Officer/Complex Case Officer

Subsection 225.2(7)
May apply to a judge for further direction where service on a taxpayer may not be effected

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

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

Subsection 226(1)
May, if suspects a taxpayer has left or is about to leave Canada, demand, by notice served personally or by registered letter, payment of all amounts

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

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

Subsection 226(2)
May direct seizure of goods and chattels, or movable property, of a taxpayer that fails to pay as demanded

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

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

History: Delegation in respect of subsection 226(2) was amended on October 19, 2020.

Subsection 227.1(6)
May assign a certificate to a director who had paid an amount in respect of a liability in the event of a liquidation, dissolution or bankruptcy to assign Her Majesty's preference

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

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

Subsection 230(1)
May designate another place where books and records may be kept

Headquarters Positions
Director General, Collections and Verification Branch
Director General, Compliance Programs 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, Business Returns
Manager, Business Returns and Specialty Services
Manager, Compliance
Manager, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services
Team Leader, Non-filer
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, T1 Processing
Team Leader, Trust Compliance
Coordinator, Business Returns
Coordinator, Business Returns and Specialty Services

History: Delegation in respect of subsection 230(1) was amended on October 19, 2020.

Subsection 230(2)
Every qualified donee referred to in paragraphs (a) to (c) of the definition qualified donee - May designate another address where books and records may be kept

Headquarters Positions
Director General, Charities Directorate
Director, Charities Directorate
Manager, Charities Directorate
Officer, Charities Directorate

History: Delegation in respect of subsection 230(2) was amended on September 3, 2019.

Subsection 230(3)
May require a person to keep adequate books and records as specified

Headquarters Positions
Director General, Charities Directorate
Director General, Collections and Verification Branch
Director General, Registered Plans Directorate
Director, Collections and Verification Branch
Director, Registered Plans Directorate
Manager, Collections and Verification Branch
Manager, Registered Plans Directorate

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Manager, Business Returns
Manager, Business Returns and Specialty Services
Manager, Compliance
Manager, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services
Team Leader, New Intake/Projects
Team Leader, Non-filer
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, T1 Processing
Team Leader, Trust Compliance
Team Leader, Verification
Coordinator, Business Returns
Coordinator, Business Returns and Specialty Services
Senior Assessment Processing and Resource Officer
Senior Business Validation Officer
Senior Office Auditor/Examiner
Senior Trust Accounts Examination Officer
Technical Advisor, Trust Accounts Examination/Trust Accounts Compliance
Assessment Processing Officer
Business Validation Officer
Business Validation Resource Officer
Compliance Services Officer
Trust Accounts Compliance Officer
Trust Accounts Examination Officer

History: Delegation in respect of subsection 230(3) was amended on October 19, 2020.

Subsection 230(7)
May require, by registered letter or demand served personally, that a person retain books and records for a specified period of time

Headquarters Positions
Director General, Charities Directorate
Director General, Collections and Verification Branch
Director General, Registered Plans Directorate
Director, Collections and Verification Branch
Director, Registered Plans Directorate
Manager, Collections and Verification Branch
Manager, Registered Plans Directorate

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Manager, Business Returns
Manager, Business Returns and Specialty Services
Manager, Compliance
Manager, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services
Team Leader, New Intake/Projects
Team Leader, Non-filer
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, T1 Processing
Team Leader, Trust Compliance
Coordinator, Business Returns
Coordinator, Business Returns and Specialty Services

History: Delegation in respect of subsection 230(7) was amended on October 19, 2020.

Subsection 230(8)
May give written permission for earlier disposal of books and records

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Charities Directorate
Director General, Collections and Verification Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Manager, Call Centre and Client Services
Team Leader, Audit
Team Leader, Call Centre and Client Services

History: Delegation in respect of subsection 230(8) was amended on November 24, 2021 and October 19, 2020.

Paragraph 230.1(1)(b)
May designate the address where books and records of a candidate at a federal election must be kept

Headquarters Positions
Director General, Charities Directorate

Section 231 – Definition of “authorized person”
May authorize a person for certain purposes

Headquarters Positions
Director General, Charities Directorate
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director General, Registered Plans Directorate
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Director, Registered Plans 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 section 231 - of the definition of "authorized person" was amended on October 19, 2020.

Subsection 231.1(3)
May make an ex parte application to a judge to allow an authorized officer entry into a dwelling place

Headquarters Positions
Director General, Charities Directorate
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director General, Registered Plans Directorate
Director, Collections and Verification Branch
Director, 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

History: Delegation in respect of subsection 231.1(3) was amended on October 19, 2020.

Subsection 231.2(1)
May, by notice sent or served, require that a person provide any information or document and stipulate a reasonable time to do so

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Charities Directorate
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director General, Registered Plans Directorate
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Director, Registered Plans Directorate
Manager, Assessment, Benefit, and Service Branch
Manager, Collections and Verification Branch
Manager, Compliance Programs Branch
Manager, Registered Plans Directorate

Field Positions
Director, Business Intelligence and Quality Assurance
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Collections
Assistant Director, National Verification and Collections Centre
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Manager, Compliance
Manager, Employer Services
Manager, Illicit Income Audit
Manager, Individual and Benefit Services
Manager, Individual Returns and Compliance
Manager, Research and Technology, Scientific Research and Experimental Development
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, Scientific Research and Experimental Development and Film and Media Tax Credit Programs
Manager, T2 Returns
Team Leader, Individual and Benefit Services
Senior Assessment, Accounts, Benefits Processing and Resource Officer
Assessment, Accounts, Benefits Processing Officer

History: Delegation in respect of subsection 231.2(1) was amended on November 24, 2021 and October 19, 2020.

Subsection 231.2(3)
May make an ex parte application to a judge to require a third party to provide information or documentation

Headquarters Positions
Director General, Charities Directorate
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director General, Registered Plans Directorate
Director, Collections and Verification Branch
Director, Compliance Programs Branch

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 Centre
Assistant Director, Tax Services Office

History: Delegation in respect of subsection 231.2(3) was amended on October 19, 2020.

Subsection 231.3(1)
May make an ex parte application to a judge for a search warrant to search and seize documents at any place

Headquarters Positions
Director General, Charities Directorate
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director General, Registered Plans Directorate
Director, Collections and Verification Branch
Director, 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, Criminal Investigations
Case Manager, Criminal Investigations
Team Leader, Criminal Investigations
Senior Investigator, Criminal Investigations
Investigator, Criminal Investigations

History: Delegation in respect of subsection 231.3(1) was amended on October 19, 2020.

Subsection 231.3(6)
May waive retention of things seized

Headquarters Positions
Director General, Compliance Porgrams Branch
Director, 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

History: Delegation in respect of subsection 231.3(6) was amended on October 19, 2020.

Subsection 231.3(8)
May impose reasonable conditions on entitlement to inspect document or thing seized

Headquarters Positions
Director General, Compliance Programs Branch
Director, 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

History: Delegation in respect of subsection 231.3(8) was amended on October 19, 2020.

Subsection 231.5(1)
May certify as true, copies of documents seized, inspected or examined

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, 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 Centre
Assistant Director, Tax Services Office
Manager, Audit
Manager, Business Intelligence and Quality Assurance
Manager, Business Returns
Manager, Business Returns and Specialty Services
Manager, Compliance
Manager, Criminal Investigations
Manager, Employer Services
Manager, Financial Review, Scientific Research and Experimental Development
Manager, Illicit Income Audit
Manager, Individual and Benefit Services
Manager, Research and Technology, Scientific Research and Experimental Development
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, Scientific Research and Experimental Development and Film and Media Tax Credit Programs
Team Leader, Audit
Team Leader, Business Intelligence and Quality Assurance
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services
Team Leader, Criminal Investigations
Team Leader, Illicit Income Audit
Team Leader, Individual and Benefit Services
Team Leader, Non-filer
Team Leader, Processing/Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, T1 Processing
Team Leader, Trust Compliance
Team Leader, Verification
Coordinator, Business Returns
Coordinator, Business Returns and Specialty Services
Senior Assessment, Accounts, Benefits Processing and Resource Officer
Senior Business Validation Officer
Senior Collection Enforcement Officer
Senior Investigator, Criminal Investigations
Senior Trust Accounts and Resource Officer
Senior Trust Accounts Examination Officer
Senior Trust Examination Officer
Illicit Income Auditor, Illicit Income Audit
Non-filer, Technical Advisor
Technical Advisor, Revenue Collections
Technical Advisor, Trust Accounts Examination/Trust Accounts Compliance
Non-filer Resource Officer/Complex Case Officer
Resource Officer/Complex Case Officer
Assessment, Accounts, Benefits Processing Officer
Business Validation Officer
Business Validation Resource Officer
Collections Contact Officer
Collections Officer
Employer Compliance Auditor
Financial Reviewer, Scientific Research and Experimental Development
Investigator, Criminal Investigations
Research and Technology Advisor, Scientific Research and Experimental Development
Non-filer Field Officer
Non-filer Officer
Trust Accounts Compliance/Collections Contact Officer
Trust Accounts Compliance Officer
Trust Accounts Examination/Collections Officer
Trust Accounts Examination Officer

History: Delegation in respect of subsection 231.5(1) was amended on November 24, 2021 and October 19, 2020.

Subsection 231.6(2)
May, by notice sent or served, require a resident or a non-resident carrying on a business in Canada to provide foreign based information or documents

Headquarters Positions
Director General, Charities Directorate
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director General, Registered Plans Directorate
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Director, Registered Plans Directorate
Manager, Collections and Verification 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, Business Returns
Manager, Business Returns and Specialty Services
Manager, Compliance
Manager, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services

History: Delegation in respect of subsection 231.6(2) was amended on November 24, 2021 and October 19, 2020.

Subsection 231.6(8)
May make a motion to prohibit the introduction of foreign-based information if there was failure to comply with a request to provide foreign based information to the Agency

Headquarters Positions
Director General, Appeals Branch
Director General, Charities Directorate
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director General, Registered Plans Directorate
Director, Appeals Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Director, Registered Plans Directorate
Manager, Collections and Verification Branch
Manager, Compliance Programs Branch

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 Centre
Assistant Director, Tax Services Office
Chief of Appeals
Manager, Audit
Manager, Business Intelligence and Quality Assurance
Manager, Compliance
Manager, Revenue Collections
Manager, Revenue Collections and Client Services

History: Delegation in respect of subsection 231.6(8) was amended on October 19, 2020.

Subsection 231.7(1)
May apply for a court order requiring a person to provide any access, assistance, information or document sought under section 231.1 or 231.2

Headquarters Positions
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director General, Registered Plans Directorate
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Director, Registered Plans Directorate

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 Centre
Assistant Director, Tax Services Office

History: Delegation in respect of subsection 231.7(1) was amended on October 19, 2020.

Subsections 233(1) and (2)
May demand, in writing served personally or otherwise, that a person file an information return and stipulate a reasonable time to do so

Headquarters Positions
Director General, Charities Directorate
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director General, Registered Plans Directorate
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Director, Registered Plans Directorate
Manager, Collections and Verification Branch
Manager, Registered Plans Directorate

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Manager, Business Returns
Manager, Business Returns and Specialty Services
Manager, Compliance
Manager, Employer Services
Manager, Individual and Benefit Services
Manager, Non-resident Withholding
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services
Team Leader, Individual and Benefit Services
Team Leader, Non-filer
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, T1 Processing
Team Leader, Trust Compliance
Senior Business Validation Officer
Technical Advisor, Revenue Collections
Technical Advisor, Trust Accounts examination/Trust Account Compliance
Business Validation Officer
Business Validation Resource Officer
Coordinator, Business Returns
Coordinator, Business Returns and Specialty Services
Coordinator, Services Team
Trust Accounts Compliance Officer

History: Delegation in respect of subsections 233(1) and (2) was amended on October 19, 2020.

Subsection 237.1(3)
May determine if undertaking is satisfactory and issue an identification number for a tax shelter

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

Subsection 237.4(3)
May designate transactions or series of transactions with the concurrence of the Minister of Finance and determine the appropriate manner to designate

Headquarters Positions
Director General, Compliance Programs Branch

History: Delegation in respect of subsection 237.4(3) was initially approved on April 23, 2024.

Subsection 239(4)
May file a stay of proceedings with the Tax Court of Canada

Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals 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
Chief of Appeals
Manager, Appeals
Manager, Litigation
Team Leader, Appeals
Team Leader, Litigation

Subsection 241(3.1)
May provide to the appropriate persons any taxpayer information relating to imminent danger of death or physical injury to any individual

Headquarters Positions
Director General, Appeals Branch
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director General, Legislative Policy and Regulatory Affairs Branch
Director General, Security and Internal Affairs
Director, Appeals Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Director, Legislative Policy and Regulatory Affairs Branch
Director, Security and Internal Affairs
Manager, Appeals Branch
Manager, Assessment, Benefit, and Service Branch
Manager, Collections and Verification Branch
Manager, Compliance Programs Branch
Manager, Legislative Policy and Regulatory Affairs Branch
Manager, Security and Internal Affairs
Chief, HQ Security
Senior Officer, Appeals Branch
Senior Analyst, Agency Operations Centre
Senior Policy Analyst, Legislative Policy and Regulatory Affairs Branch
Senior Program Specialist, Legislative Policy Directorate
Senior Technical Publications Analyst, Legislative Policy Directorate
Technical Policy Advisor, Legislative Policy Directorate
Senior Project Officer, Legislative Policy Directorate
Policy Analyst, Legislative Policy and Regulatory Affairs Branch
Analyst, Agency Operations Centre

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 Centre
Assistant Director, Tax Services Office
Chief of Appeals
Manager, Administration (Level 2a)
Manager, Administration (Level 3)
Manager, Appeals
Manager, Audit
Manager, Business Intelligence and Quality Assurance
Manager, Business Returns
Manager, Business Returns and Specialty Services
Manager, Compliance
Manager, Criminal Investigations
Manager, Financial Review, Scientific Research and Experimental Development
Manager, Individual and Benefit Services
Manager, Individual Returns and Compliance
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, Scientific Research and Experimental Development and Film and Media Tax Credit Programs
Manager, Security
Manager, Taxpayer Services
Team Leader, Appeals
Team Leader, Audit
Team Leader, Business Intelligence and Quality Assurance
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services
Team Leader, Criminal Investigations
Team Leader, Individual and Benefit Services
Team Leader, Individual Returns and Compliance
Team Leader, New Intake/Projects
Team Leader, Non-filer
Team Leader, Processing/Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Security
Team Leader, Taxpayer Services
Team Leader, T1 Processing
Team Leader, Verification
Coordinator, Business Returns
Coordinator, Business Returns and Specialty Services

History: Delegation in respect of subsection 241(3.1) was amended on November 24, 2021 and October 19, 2020.

Subsection 241(6)
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 or authorized person to give or produce evidence relating to any taxpayer information

Headquarters Positions
Director General, Appeals Branch
Director General, Charities Directorate
Director General, Collections and Verification Branch
Director, Collections and Verification Branch

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Chief of Appeals
Manager, Appeals
Manager, Litigation
Team Leader, Appeals
Team Leader, Litigation

Subsection 241(9.3)
May, in connection with a program, activity or service provided or undertaken by the Minister, make available to the public the business number and the name of the holder of a business number

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
Manager, Business Returns
Manager, Business Returns and Specialty Services

History: Delegation in respect of subsection 241(9.3) was amended on November 24, 2021.

Subsection 241(10) – 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, Assessment, Benefit, and Service Branch
Director General, Charities Directorate
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
Manager, Business Returns
Manager, Business Returns and Specialty Services

History: Delegation in respect of subsection 241(10) was amended on November 24, 2021.

Subsection 244(21)
May present a document purporting to be a print-out of information received as evidence that the person filed the return

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, Business Returns
Manager, Business Returns and Specialty Services
Manager, Compliance
Manager, Criminal Investigations
Manager, Illicit Income Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services
Team Leader, Criminal Investigations
Team Leader, Illicit Income Audit
Team Leader, Non-filer
Team Leader, Processing/Services
Team Leader, Revenue Collections
Team Leader, T1 Processing
Team Leader, Verification
Senior Investigator, Criminal Investigations
Non-filer, Technical Advisor
E-File Officer
Investigator, Criminal Investigations
Non-filer Field Officer
Non-filer Officer
T1 Electronic Processing, Liaison and Resource Officer

History: Delegation in respect of subsection 244(21) was amended on November 24, 2021 and October 19, 2020.

Subsection 244(22)
May present a print-out of an information return filed electronically as evidence the return was filed

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Assessment, Benefit, and Service 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, Audit
Manager, Business Returns
Manager, Business Returns and Specialty Services
Manager, Compliance
Manager, Criminal Investigations
Manager, Illicit Income Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services
Team Leader, Criminal Investigations
Team Leader, Illicit Income Audit
Team Leader, Non-filer
Team Leader, Processing/Services
Team Leader, Revenue Collections
Team Leader, T1 Processing
Team Leader, Verification
Senior Investigator, Criminal Investigations
Illicit Income Auditor, Illicit Income Audit
Non-filer, Technical Advisor
Non-filer Resource Officer/Complex Case Officer
Investigator, Criminal Investigations
Non-filer Field Officer
Non-filer Officer

History: Delegation in respect of subsection 244(22) was amended on November 24, 2021 and October 19, 2020.

Paragraph 244.6(b)
May specify the manner of using electronic media for filing information returns in respect of an electronic funds transfer

Headquarters positions
Director General, Compliance Programs Branch
Director, Compliance Programs Branch

History: Delegation in respect of paragraph 244.6(b) was amended on October 19, 2020.

Subsection 247(10)
Transfer Pricing - May determine the circumstances under which an adjustment under subsection 247(2) is appropriate

Headquarters Positions
Director General, Compliance Programs Branch
Director, 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

History: Delegation in respect of subsection 247(10) was amended on October 19, 2020.

Paragraph 247(13)(a)
May consider an amount to be appropriate to reduce an amount of the dividend determined under subsection 247(12)

Headquarters Positions
Director General, Appeals Branch
Director General, Compliance Programs Branch
Director, Appeals Branch
Director, Compliance Programs Branch
Manager, Appeals 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
Chief of Appeals
Manager, Appeals
Large Objections Case Manager
Team Leader, Appeals

History: Delegation in respect of paragraph 247(13)(a) was amended on October 19, 2020.

Subsection 247(14)
May consider the amount of interest payable that may be reduced because of paragraph 247(13)(b)

Headquarters Positions
Director General, Appeals Branch
Director General, Compliance Programs Branch
Director, Appeals Branch
Director, Compliance Programs Branch
Manager, Appeals 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
Chief of Appeals
Manager, Appeals
Large Objections Case Manager
Team Leader, Appeals

History: Delegation in respect of subsection 247(14) was amended on October 19, 2020.

Subsection 248(1) - Definition of "qualified Canadian journalism organization"
May designate a corporation, partnership or trust as a qualified Canadian journalism organization and will take into account any recommendations of a body established for that purpose

Headquarters Positions
Director General, Legislative Policy Directorate
Director, Legislative Policy Directorate
Manager, Legislative Policy Directorate
Senior Policy Analyst, Legislative Policy Directorate

History: Delegation in respect of subsection 248(1) definition "qualified Canadian journalism organization" was amended on November 24, 2021. It was initially approved on September 3, 2019.

Subsection 248(1) – Definition of "prescribed"
May authorize a form, the information to be given on a form or the manner of filing a form and the manner of making or filing an election

Headquarters Positions
Director General, Appeals Branch
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director General, Legislative Policy and Regulatory Affairs Branch
Director, Appeals Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Director, Legislative Policy and Regulatory Affairs 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
Chief of Appeals

History: Delegation in respect of subsection 248(1) of the definition of "prescribed" was amended on November 24, 2021 and October 19, 2020.

Subsection 248(1) – Paragraph (c) of the definition “graduated rate estate”
May determine other information as acceptable when an individual had not, before their death, been assigned a Social Insurance Number

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, Individual and Benefit Services

History: Delegation in respect of subsection 248(1) of the definition of "graduated rate estate" was initially approved on September 28, 2021.

Subsection 248(1) – Subparagraph (f)(v) of the definition “disposition”
May accept a later date to file an election

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, Audit
Manager, Individual Returns and Compliance
Team Leader, Audit
Team Leader, Individual Returns and Compliance

History: Delegation in respect of subsection 248(1) - subparagraph (f)(v) of the definition "disposition" was amended on November 24, 2021 and October 19, 2020.

Subsection 248(1) – Subparagraph (g)(v) of the definition “disposition”
May accept a later date to file an election

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, Audit
Manager, Individual Returns and Compliance
Team Leader, Audit
Team Leader, Individual Returns and Compliance

History: Delegation in respect of subsection 248(1) - subparagraph (g)(v) of the definition "disposition" was amended on November 24, 2021 and October 19, 2020.

Subsection 248(9) - Definition of “disclaimer”
May consider a longer period to make a disclaimer to be reasonable in the circumstances

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

Subsection 248(9) - Definition of “release or surrender”
May consider a longer period to make a release or surrender to be reasonable in the circumstances

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

Paragraph 248(30)(b)
May be satisfied that a transfer of property was made with the intention to make a gift

Headquarters Positions
Director General, Compliance Programs Branch
Director, 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

History: Delegation in respect of paragraph 248(30)(b) was amended on October 19, 2020.

Subsection 249(5)
May concur to change the end time of the period for which the accounts of a graduated rate estate are made up

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, Audit
Manager, Business Returns
Manager, Business Returns and Specialty Services
Manager, Individual and Benefit Services
Manager, Individual Returns and Compliance
Team Leader, Audit
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services
Team Leader, Individual and Benefit Services
Team Leader, Individual Returns and Compliance

History: Delegation in respect of subsection 249(5) was initially approved on April 23, 2024.

Subsection 249.1(7)
May approve the change in a fiscal period

Headquarters Positions
Director General, Charities Directorate
Director, Charities Directorate
Manager, Charities Directorate
Officer, Charities Directorate

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Manager, Business Returns
Manager, Business Returns and Specialty Services
Manager, Individual and Benefit Services
Manager, Individual Returns and Compliance
Team Leader, Audit
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services
Team Leader, Individual and Benefit Services
Team Leader, Individual Returns and Compliance

Section 250.1
May permit that a non-resident person’s taxation year be determined in a different manner

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
Team Leader, Audit

History: Delegation in respect of section 250.1 was amended on October 19, 2020.

Subsection 256(4)
Corporations deemed not to be associated - May be satisfied of the matters set out in paragraphs 256(4)(a) and (b)

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
Team Leader, Audit

History: Delegation in respect of subsection 256(4) was amended on October 19, 2020.

Subsection 261(1) – Definition of “relevant spot rate”
May accept another rate of exchange

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, Call Centre
Manager, Compliance
Manager, Financial Review, Scientific Research and Experimental Development
Manager, Revenue Collections and Client Services
Manager, Scientific Research and Experimental Development and Film and Media Tax Credit Programs
Team Leader, Audit
Team Leader, Call Centre
Team Leader, Processing/Services
Team Leader, Revenue Collections and Client Services
Team Leader, T1 Processing
Team Leader, Verification

Paragraph 261(5)(d)
May accept another rate of exchange

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, Call Centre
Manager, Compliance
Manager, Financial Review, Scientific Research and Experimental Development
Manager, Revenue Collections and Client Services
Manager, Scientific Research and Experimental Development and Film and Media Tax Credit Programs
Team Leader, Audit
Team Leader, Call Centre
Team Leader, Processing/Services
Team Leader, Revenue Collections and Client Services
Team Leader, T1 Processing
Team Leader, Verification

Subsection 263(1) - Definition of “electronic filing”
May specify the manner of using electronic media

Headquarters positions
Director General, Compliance Programs Branch
Director, Compliance Programs Branch

History: Delegation in respect of subsection 263(1) - definition "electronic filing" was amended on October 19, 2020.

Subsection 267(1)
May designate another place where a reporting Canadian financial institution may keep records

Headquarters positions
Director General, Compliance Programs Branch
Director, Compliance Programs Branch

History: Delegation in respect of subsection 267(1) was amended on October 19, 2020.

Subsection 270(1) – Subparagraph (b) of the definition “participating jurisdiction”
May identify a participating jurisdiction on the Canada Revenue Agency’s website or by any other means it considers appropriate

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

History: Delegation in respect of subsection 270(1) was initially approved on September 28, 2021.

Subsection 279(1)
May designate another place where a reporting financial institution must keep records obtained for the purposes of complying with the Part XIX

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
Team Leader, Audit

Subsection 281(4)
May assess a penalty for failure to provide a TIN

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
Team Leader, Audit

Subsection 282(1) – Definition of “excluded platform operator”
May be satisfied that the platform’s entire business model meets certain conditions

Headquarters Positions
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Collections and Verification Branch
Director, 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, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, Revenue Collections
Income Tax Auditor

History: Delegation in respect of subsection 282(1) was initially approved on April 23, 2024.

Subsection 282(1) – Definition of “partner jurisdiction”
May identify a partner jurisdiction on the Canada Revenue Agency’s website or by any other means considered appropriate

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

History: Delegation in respect of subsection 282(1) was initially approved on April 23, 2024.

Subsection 294(1)
May designate another place where a reporting platform operator shall keep records obtained or created for the purposes of complying with Part XX

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
Team Leader, Audit

History: Delegation in respect of subsection 294(1) was initially approved on April 23, 2024.

Income Tax Regulations

Section 210
Tax deduction information - May demand by registered letter an information return and stipulate a reasonable time to file the return

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, Business Returns
Manager, Business Returns and Specialty Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Coordinator, Business Returns
Coordinator, Business Returns and Specialty Services
Non-resident Services and Technical Advisor
Services Officer

Subsection 238(3)
May authorize a change of reporting period

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
Team Leader, Audit
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services

Section 412
Divided business (other than in regulations 403 to 411) - May determine amount of taxable income in a province

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
Team Leader, Audit

Section 805.1
May determine that the amount is an amount described in paragraphs 805(a) or (b) and shall issue to the payee a certificate that records that determination

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
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
Team Leader, Audit

History: Delegation in respect of section 805.1 was amended on October 19, 2020.

Subsection 809(3)
May be satisfied that certain information or estimates in a payee’s required statement for the year are incorrect and substitute the correct information or estimates

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
Team Leader, Audit

Subsection 1104(3.4)
May send a written notice that an agreement under subsection 1104(3.3) is required and shall allocate an amount to one or more of the associated persons or partnerships for the taxation year if no agreement is filed within 30 days of notice

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
Team Leader, Audit
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services

History: Delegation in respect of subsection 1104(3.4) was approved on November 18, 2022.

Subparagraph 1401(1)(d)(viii)
May, on the advice of the Superintendent of Insurance for Canada, designate any other benefit that is ancillary to the policy

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

History: Delegation in respect of subparagraph 1401(1)(d)(viii) was amended on October 19, 2020.

Subsection 1403(2)
May, on the advice of the Superintendent of Insurance for Canada, make such revision to a rate of mortality or other probability as is reasonable in the circumstances

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

History: Delegation in respect of subsection 1403(2) was amended on October 19, 2020.

Subsection 1403(5)
May, on the advice of the Superintendent of Insurance for Canada, make a reasonable estimate of the rate of interest or mortality

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

History: Delegation in respect of subsection 1403(5) was amended on October 19, 2020.

Subsection 1403(6)
May, on the advice of the relevant authority, accept a method of approximation to convert a reserve

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

History: Delegation in respect of subsection 1403(6) was amended on October 19, 2020.

Subsection 1403(10)
May determine that an insurer’s revisions to rates of interest, mortality or policy lapse used by the issuer of transferred policies are not reasonable in the circumstances and make further revisions

Headquarters positions
Director General, Compliance Programs Branch
Director, 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

History: Delegation in respect of subsection 1403(10) was amended on October 19, 2020.

Subsection 1802(2)
Valuation of animals - May concur with a further election after a prior revocation

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
Team Leader, Audit

Paragraph 1802(3)(b)
Valuation of animals - May determine the unit price used in valuing animal inventories

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
Team Leader, Audit

Section 2200
May discharge a mortgage or other security or guarantee that has been accepted as security

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

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

Paragraph 2401(1)(b)
Designated insurance property - May determine that the insurer has not made a designation that is in accordance with the prescribed rules in this section and may designate property

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
Chief of Appeals
Manager, Appeals
Manager, Audit
Large Objections Case Manager
Team Leader, Appeals
Team Leader, Audit

Subsection 3701(3)
May authorize a different number of periods to be used in a disbursement quota calculation

Headquarters Positions
Director General, Charities Directorate
Director, Charities Directorate
Manager, Charities Directorate
Officer, Charities Directorate

Subsection 5901(2.2)
May form opinion that circumstances are just and equitable to permit an election referred to in subsection 5901(2.1) to be filed after the filing due date

Headquarters positions
Director General, Compliance Programs Branch
Director, 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

History: Delegation in respect of subsection 5901(2.2) was amended on October 19, 2020.

Subsection 5911(4)
May form opinion that circumstances are such that it is just and equitable to permit the initial election made in respect of a distribution of distributed property to be amended

Headquarters positions
Director General, Compliance Programs Branch
Director, 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

History: Delegation in respect of subsection 5911(4) was amended on October 19, 2020.

Subsection 6804(2)
Contributions to foreign plans - May accept a later date for an election and grant written permission for an employer to revoke the election

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

Subsection 6804(3)
Contributions to foreign plans - May permit, in writing, an election to be made by a lower level structural unit of a trade union for the purposes of subsection 6804(2)

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

Subsection 8300(1.1)
May determine if it is just and equitable to waive the application of the definition of “individual pension plan”

Headquarters Positions
Director General, Registered Plans Directorate

Paragraph 8300(11)(c)
May waive the application of this paragraph with respect to the distribution

Headquarters Positions
Director General, Registered Plans Directorate

Subsection 8301(4.1)
Money purchase pension credits based on amounts allocated - May approve a method for determining pension credits

Headquarters Positions
Director General, Registered Plans Directorate

Subsection 8301(7)
Defined benefit provision of a MEP – May, in writing, waive the application of the rules of this subsection for determining the pension credit of an individual in a year

Headquarters Positions
Director General, Registered Plans Directorate

Subsection 8301(9)
MEP - May approve, in writing, the application of subsection 8301(8) (non-vested termination from a RPP)

Headquarters Positions
Director General, Registered Plans Directorate

Subsection 8301(14)
May make apportionment of payments referred to in subsection 8301(13) that a contributing entity failed to make or failed to make in accordance with that subsection

Headquarters Positions
Director General, Registered Plans Directorate

Paragraph 8302(3)(e)
May approve a method to calculate an individual's reasonable rate of remuneration

Headquarters Positions
Director General, Registered Plans Directorate

Paragraph 8302(3)(l)
May permit, in writing, a different amount where an individual's lifetime retirement benefits depends on benefits payable under another plan provision or under a deferred profit sharing plan

Headquarters Positions
Director General, Registered Plans Directorate

Paragraph 8303(5)(f.1)
May approve, in writing, the application of paragraph 8303(5)(f.1) in respect of a past service event

Headquarters Positions
Director General, Registered Plans Directorate

Paragraph 8303(5)(f.2)
May otherwise permit for the purposes of subparagraph (i) and approve in writing the application of paragraph 8303(5)(f.2) in respect of a past service event

Headquarters Positions
Director General, Registered Plans Directorate

Paragraph 8303(5)(l)
Normalized pension - May accept the exclusion of certain benefits set out in the paragraph

Headquarters Positions
Director General, Registered Plans Directorate

Subsection 8303(10)
May consent, in writing, to have each provisional past service pension adjustment (PSPA) of an individual who has foreign past service determined on the assumption that no benefits were provided in respect of the service

Headquarters Positions
Director General, Registered Plans Directorate

Subsection 8304(3)
PSPA - May waive in writing the application of the rules contained in this subsection

Headquarters Positions
Director General, Registered Plans Directorate

Subsection 8305(2)
Association of benefits with employers - May make the determinations referred to in subsection 8305(1) that the plan administrator failed to make or failed to make in accordance with that subsection

Headquarters Positions
Director General, Registered Plans Directorate

Paragraph 8306(1)(c)
May waive, in writing, the requirement for certification where the conditions in subsections 8306(2) or (3) are substantially satisfied

Headquarters Positions
Director General, Registered Plans Directorate

Subparagraph 8308(3)(b)(ii)
May determine the manner for a reasonable estimate of a Provisional past service pension adjustment in respect of remuneration for prior years

Headquarters Positions
Director General, Registered Plans Directorate

Paragraph 8308(4.1)(c)
May accept a later date for a past service event

Headquarters Positions
Director General, Legislative Policy and Regulatory Affairs Branch

History: Delegation in respect of paragraph 8308(4.1)(c) was initially approved on April 23, 2024.

Paragraph 8308(5.1)(b)
May accept a later date for a retroactive contribution

Headquarters Positions
Director General, Legislative Policy and Regulatory Affairs Branch

History: Delegation in respect of paragraph 8308(5.1)(b) was initially approved on April 23, 2024.

Subsection 8308(8)
May consent, in writing, to the application of this subsection in respect of replacement of benefits of successor plans

Headquarters Positions
Director General, Registered Plans Directorate

Subsection 8308.1(3)
Foreign Plans - Pension credit- Subject to subsection 8308.1(4), may approve, in writing, a method for determining pension credits

Headquarters Positions
Director General, Registered Plans Directorate

Subsection 8308.1(6)
Foreign Plans - May approve in writing a method for determining foreign plan PSPA

Headquarters Positions
Director General, Registered Plans Directorate

Subsection 8308.3(3)
Specified retirement arrangements (SRA) - May approve, in writing, a method for determining pension credits for a year

Headquarters Positions
Director General, Registered Plans Directorate

Subsection 8308.3(5)
May approve in writing a method for determining SRA PSPA for a year

Headquarters Positions
Director General, Registered Plans Directorate

Subsection 8310(1)
May approve other methods of determining amounts of pension adjustments and past service adjustments

Headquarters Positions
Director General, Registered Plans Directorate

Subsection 8310(2)
May, where the rules in this part require a determination in a manner that is not appropriate, permit or require the amount to be determined in a manner that is appropriate

Headquarters Positions
Director General, Registered Plans Directorate

Subsection 8401(4)
May consent, in writing, to the application of this subsection in respect of a registered pension plan that is a multi-employer plan (other than a specified multi-employer plan), and permit a portion of each pension credit to be attributable to benefits provided in respect of a period of reduced services of an individual

Headquarters Positions
Director General, Registered Plans Directorate

Subsection 8408(1)
May, by notice served personally or by registered or certified mail, require a person to provide information described in the subsection

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Section 8410
May, on demand served personally or by registered or certified mail, require a plan administrator to file an actuarial report and require it containing specified information

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Section 8500 - Definition of “eligible period of temporary absence”
RPP - May accept circumstances under which there is an eligible period of temporary absence

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Paragraph 8501(4)(c)
May accept when benefits may be considered to be supplemental to benefits provided under a defined benefit provision of another plan

Headquarters Positions
Director General, Registered Plans Directorate

Subparagraph 8501(6.1)(c)(iii)
May approve an arrangement concerning member contributions for unfunded liability

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Paragraph 8501(7)(e)
May approve the application of subsection 8501(7) in respect of ancillary benefits

Headquarters Positions
Director General, Registered Plans Directorate

Subparagraph 8502(b)(v)
May accept, as a permissible contribution, an amount that is transferred to the plan from a pension plan that is maintained primarily for the benefit of non-residents in respect of services outside of Canada

Headquarters Positions
Director General, Registered Plans Directorate

Subparagraph 8502(d)(viii)
May, if the application of the condition in paragraph 8506(2)(b.1) has been waived pursuant to subsection 8506(2.1), accept a payment

Headquarters Positions
Director General, Registered Plans Directorate

Clause 8502(e)(i)(A)
May accept a later time for a payment of a benefit

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Paragraph 8502(g)
Funding media - May accept an arrangement under which a property is held in connection with a plan

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Paragraph 8502(j)
May accept assumptions to be used to determine an amount

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Subparagraph 8503(2)(a)(x)
May approve an adjustment to lifetime retirement benefits

Headquarters Positions
Director General, Registered Plans Directorate

Subparagraph 8503(2)(b)(ii)
May accept another proportion of remuneration to the year's maximum pensionable earnings for purposes of determining the amount of bridging benefits

Headquarters Positions
Director General, Registered Plans Directorate

Subparagraph 8503(2)(e)(vi)
Pre-retirement survivor benefits - May require an amount to be determined in respect of benefits provided as a consequence of the death of a member under other benefit provisions of the plan or another plan

Headquarters Positions
Director General, Registered Plans Directorate

Subparagraph 8503(2)(n)(iii)
May approve the transfer to another RPP, RRSP or RRIF, on the death of the member, of the full or partial member's entitlement to other benefits under the provision where the beneficiary is the member's spouse or common-law partner or former spouse or former common-law partner

Headquarters Positions
Director General, Registered Plans Directorate

Subparagraph 8503(3)(a)(vii)
May accept a period of employment outside Canada as eligible service

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Subparagraph 8503(3)(d)(ii)
May require an amount to be determined in respect of benefits provided under other benefit provisions of the plan or another plan

Headquarters Positions
Director General, Registered Plans Directorate

Paragraph 8503(3)(e)
May accept all benefits in respect of periods before 1991

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Paragraph 8503(3)(h)
May waive the condition in this subsection with respect to the determination of lifetime retirement benefits based on future member remuneration

Headquarters Positions
Director General, Registered Plans Directorate

Paragraph 8503(3)(k)
May waive restriction of the payment of bridging benefits under more than one plan

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Subsection 8503(5)
May waive the conditions in paragraph 8503(4)(a) and accept the manner used to determine member contributions under a defined benefit provision

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate

Subsection 8503(25)
May agree not to treat a particular defined benefit provision of a pension plan as being associated with a defined benefit provision of another pension plan

Headquarters Positions
Director General, Registered Plans Directorate

Subsection 8504(9)
May agree not to treat a defined benefit provision as being associated with another such provision

Headquarters Positions
Director General, Registered Plans Directorate

Paragraph 8505(2)(a)
May approve, in writing, a downsizing program

Headquarters Positions
Director General, Registered Plans Directorate

Subparagraph 8505(2)(b)(iii)
May approve, in writing, the application of this section to an individual

Headquarters Positions
Director General, Registered Plans Directorate

Subparagraph 8505(2)(c)(i)
May designate, in writing, a day in respect of an approved downsizing program

Headquarters Positions
Director General, Registered Plans Directorate

Paragraph 8505(2.1)(d)
May waive the application of subsection 8505(2.1) with respect to an individual

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Paragraph 8505(3)(g)
May waive the condition set out in this paragraph

Headquarters Positions
Director General, Registered Plans Directorate

Paragraph 8506(2)(a)
May accept the manner in which to determine the amount of contributions to be made by each participating employer

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Subsection 8506(2.1)
Alternative method for allocating employer contributions - May waive the application of the conditions in paragraph 8506(2)(b.1)

Headquarters Positions
Director General, Registered Plans Directorate

Subsection 8506(3)
May extend the time to reallocate forfeitures

Headquarters Positions
Director General, Registered Plans Directorate

Paragraph 8506(10)(b)
May accept the manner used to designate a contribution for the purposes of subsection 8506(10)

Headquarters Positions
Director General, Registered Plans Directorate

Paragraph 8509(1)(d)
Prescribed conditions applicable before 1992 to grandfathered plans - May accept benefits provided under each defined benefit provision of a plan

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Paragraph 8509(1)(e)
Prescribed conditions applicable before 1992 to grandfathered plans - May require certain terms for such plans

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Subsection 8509(3)
Additional prescribed condition for grandfathered plans after 1991 - May accept the benefits provided under each defined benefit provision in respect of periods before 1992

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Subsection 8509(4)
Defined benefits under grandfathered plan exempt from conditions - May exempt certain benefits from conditions in paragraph 8502(c)

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Paragraph 8509(4.1)(b)
May accept the benefits provided to a member who had become mentally or physically impaired before 1992

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Paragraph 8509(9)(b)
May determine if the benefits referred to in paragraph 8509(9)(a) are acceptable

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Subsection 8509(10)
Money purchase benefits exempt from conditions - May exempt all or a portion of the benefits from the conditions under paragraph 8502(c)

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Subsection 8510(2)
May designate a plan not to be a specified multi-employer plan (SMEP)

Headquarters Positions
Director General, Registered Plans Directorate

Paragraph 8510(2)(b)
May designate a pension plan to be a SMEP

Headquarters Positions
Director General, Registered Plans Directorate

Subsection 8510(4)
May give notice that a plan is not a SMEP if satisfied that participating employers will comply with all reporting obligations under Part LXXXIV

Headquarters Positions
Director General, Registered Plans Directorate

Subparagraph 8510(7)(b)(ii)
May allow a SMEP not to become revocable by accepting circumstances which would otherwise make the plan revocable

Headquarters Positions
Director General, Registered Plans Directorate

Paragraph 8511(1)(a)
May decide if an amendment to increase the accrued lifetime retirement benefit is inconsistent with the conditions in paragraphs 8503(3)(h) and (i)

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Subparagraph 8514(2)(e)(i)
Prohibited investments - May waive the conditions of this subparagraph

Headquarters Positions
Director General, Registered Plans Directorate

Subsection 8515(2)
Designated plan in previous year - May waive the application of this subsection in respect of a plan

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Subsection 8515(3.1)
May waive the application of any provision in this part or Part LXXXIII that applies to designated plans if a designated plan has more than nine active members

Headquarters Positions
Director General, Registered Plans Directorate

Paragraph 8517(3)(c)
Underfunded Pension – May approve the recommendation of an actuary

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Paragraph 8517(3.001)(c)
May approve the application of subsection 8517(3.01) for transfers from a defined benefit plan

Headquarters Positions
Director General, Registered Plans Directorate
Director, Registered Plans Directorate
Manager, Registered Plans Directorate
Officer, Registered Plans Directorate

Paragraph 8517(3.1)(b)
May approve the amount of a transfer on plan wind-up

Headquarters Positions
Director General, Registered Plans Directorate

Section 8519
May accept the manner of associating benefits with a period of time

Headquarters Positions
Director General, Registered Plans Directorate

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