Air Travellers Security Charge Act – Authorization to exercise powers or perform duties of the Minister of National Revenue

Last updated on April 23, 2024

The delegations listed below were first approved on December 18, 2002 and replaced on January 26, 2021. The delegations listed below are effective as of January 26, 2021, 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 Air Travellers Security Charge Act

1. Persons holding the position of Deputy Commissioner, Assistant Commissioner and Deputy Assistant Commissioner in the Canada Revenue Agency, or a person authorized to perform the duties of one of those positions.
2. Officers holding a position in the Canada Revenue Agency listed in the following Schedule, or a person authorized to perform the duties of that position, in respect of the provisions of the Air Travellers Security Charge Act that are set out in the Schedule.

Air Travellers Security Charge Act

Section 2 – Subparagraph (b)(iii) of the definition of “continuous journey”
May accept evidence that there is no stopover between any of the legs of the journey for which separate tickets are issued

Headquarters Positions
Director General, Collections and Verification Branch
Director General, Excise and Specialty Tax Directorate
Director, Excise and Specialty Tax Directorate
Manager, Excise and Specialty Tax Directorate

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Excise Duty and Taxes
Team Leader, Excise Duty and Taxes

History: Delegation in respect of section 2, subparagraph (b)(iii) was amended on May 24, 2022.

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

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

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Excise Duty and Taxes
Team Leader, Excise Duty and Taxes

History: Delegation in respect of section 2, paragraphs (a) and (b) was amended on May 24, 2022.

Section 10
May designate any officer to administer oaths and take and receive affidavits, declarations and affirmations

Headquarters Positions
Director General, Appeals Branch
Director General, Collections and Verification Branch
Director General, Excise and Specialty Tax Directorate
Director, Appeals Branch
Director, Collections and Verification Branch
Director, Excise and Specialty Tax Directorate
Manager, Collections and Verification Branch

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

History: Delegation in respect of section 10 was amended on May 24, 2022 and November 24, 2021.

Subsection 16.1(2)
May, in writing, authorize the reporting period of a designated air carrier to be a fiscal half-year in a particular year

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 and Specialty Services

History: Delegation in respect of subsection 16.1(2) was amended on November 24, 2021.

Subsection 16.1(4)
May revoke an authorization granted under subsection 16.1(2)

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 and Specialty Services

History: Delegation in respect of subsection 16.1(4) was amended on November 24, 2021.

Subsection 20(1) – Definition of “electronic payment”
May specify any electronic means for payment 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 20(1) was initially approved on April 23, 2024.

Subsection 21(2)
May apply the amounts payable by the Minister to a designated air carrier under the Act, if the total of those amounts does not exceed $2.00, against any amount owing at that time by the carrier to Her Majesty 

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 and Specialty Services

History: Delegation in respect of subsection 21(2) was amended on November 24, 2021.

Subsection 22(2)
May, in writing, authorize a designated air carrier to file separate returns and separate applications for refunds in relation to a specified branch or division, and may impose conditions on such filing 

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

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Business Returns and Speciality Services
Team Leader, Specialty Business Returns

History: Delegation in respect of subsection 22(2) was amended on November 24, 2021.

Subsection 22(3)
May revoke an authorization granted under subsection 22(2)

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 and Specialty Services
Team Leader, Specialty Business Returns

History: Delegation in respect of subsection 22(3) was amended on November 24, 2021.

Subsection 22(4)
Shall send a notice, in writing, to the designated air carrier that the authorization is revoked under subsection 22(3) and specify the effective date of 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 Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Business Returns and Speciality Services
Team Leader, Specialty Business Returns

History: Delegation in respect of subsection 22(4) was amended on November 24, 2021.

Subsection 23(1)
Electronic Filing -May specify, in writing, the manner of using electronic media

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

History: Delegation in respect of subsection 23(1) was amended on November 24, 2021.

Subsection 23(2)
Shall specify, in writing, the criteria to be met for a designated air carrier to file a return electronically

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

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

Subsection 25(1)
May, in writing, extend the time for filing a return or providing information 

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

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

Section 26
May, on demand, require a designated air carrier to file a return for any period designated in the demand and within any reasonable time stipulated in the demand 

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

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Employer Services
Manager, Excise Duties and Taxes
Manager, Revenue Collections
Team Leader, Revenue Collections
Team Leader, Trust Compliance
Senior Trust Accounts Examination Officer
Technical Advisor, Trust Accounts Examination/Trust Accounts Compliance
Trust Accounts Compliance Officer
Trust Accounts Examination Officer

Subsection 27(3)
Shall waive any interest otherwise applicable to an amount demanded if the amount is paid on or before the specified date in the demand 

Headquarters Positions
Director General, Collections and Verification Branch
Director General, Excise and Specialty Tax Directorate
Director, Collections and Verification Branch
Director, Excise and Specialty Tax Directorate
Manager, Collections and Verification Branch
Manager, Excise and Specialty Tax Directorate

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

History: Delegation in respect of subsection 27(3) was amended on May 24, 2022.

Subsection 30(1)
May waive or reduce any payable interest under the Act in respect of a reporting period

Headquarters Positions
Director General, Appeals Branch
Director General, Collections and Verification Branch
Director General, Excise and Specialty Tax Directorate
Director, Appeals Branch
Director, Collections and Verification Branch
Director, Excise and Specialty Tax Directorate
Manager, Appeals Branch
Manager, Collections and Verification Branch
Manager, Excise and Specialty Tax Directorate

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Chief of Appeals
Manager, Appeals
Manager, Compliance
Manager, Employer Services
Manager, Excise Duties and Taxes
Manager, Revenue Collections
Team Leader, Appeals
Team Leader, Excise Duties and Taxes
Team Leader, Revenue Collections
Team Leader, Trust Compliance
Team Leader, Voluntary Disclosures Program Processing 

History: Delegation in respect of subsection 30(1) was amended on May 24, 2022.

Subsection 30(2)
May determine if a request to waive or reduce interest is received in a manner that is satisfactory

Headquarters Positions
Director General, Appeals Branch
Director General, Collections and Verification Branch
Director General, Excise and Specialty Tax Directorate
Director, Appeals Branch
Director, Collections and Verification Branch
Director, Excise and Specialty Tax Directorate
Manager, Appeals Branch
Manager, Collections and Verification Branch
Manager, Excise and Specialty Tax Directorate

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Chief of Appeals
Manager, Appeals
Manager, Compliance
Manager, Excise Duties and Taxes
Manager, Revenue Collections
Team Leader, Appeals
Team Leader, Excise Duties and Taxes
Team Leader, Revenue Collections
Team Leader, Voluntary Disclosures Program Processing 

History: Delegation in respect of subsection 30(2) was amended on May 24, 2022.

Subsection 32(3)
May specify the information to be included in the document evidencing a refund or credit

Headquarters Positions
Director General, Collections and Verification Branch
Director General, Excise and Specialty Tax Directorate
Director, Excise and Specialty Tax Directorate
Manager, Excise and Specialty Tax Directorate 

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Excise Duties and Taxes
Team Leader, Excise Duties and Taxes

History: Delegation in respect of subsection 32(3) was amended on May 24, 2022.

Subsection 33(1)
May pay a refund if a person made a payment in 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, Business Returns and Specialty Services
Manager, Excise Duties and Taxes
Team Leader, Excise Duties and Taxes

History: Delegation in respect of subsection 33(1) was amended on November 24, 2021.

Subsection 37(2)
May specify in writing the form a record is to take and the information it must contain

Headquarters Positions
Director General, Compliance Programs Branch
Director General, Collections and Verification Branch
Director General, Excise and Specialty Tax Directorate
Director, Collections and Verification Branch
Director, Excise and Specialty Tax Directorate
Manager, Collections and Verification Branch
Manager, Excise and Specialty Tax Directorate

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

History: Delegation in respect of subsection 37(2) was amended on May 24, 2022.

Subsection 37(3)
May authorize that a record be kept otherwise than in Canada in English or in French

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Excise Duties and Taxes
Team Leader, Excise Duties and Taxes

Subsection 37(5)
May, in writing, require a person to keep any records as specified 

Headquarters Positions
Director General, Compliance Programs Branch
Director General, Collections and Verification Branch
Director General, Excise and Specialty Tax Directorate
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, Excise Duties and Taxes
Manager, Employer Services
Manager, Revenue Collections
Team Leader, Excise Duties and Taxes
Team Leader, Revenue Collections
Team Leader, Trust Compliance
Senior Trust Accounts Examination Officer
Technical Advisor, Trust Accounts Examination/Trust Accounts Compliance
Trust Accounts Compliance Officer
Trust Accounts Examination Officer

History: Delegation in respect of subsection 37(5) was amended on May 24, 2022.

Subsection 37(8)
May, by demand served personally or sent by registered or certified mail, require that a person retain records for a specified period

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

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

Subsection 37(9)
May give written permission for earlier disposal of records

Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Excise Duties and Taxes
Team Leader, Excise Duties and Taxes

Subsection 38(1)
May, by notice served or sent, require that a person resident in Canada or a person who is not a resident in Canada but who carries on business in Canada provide any information or record

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, Employer Services
Manager, Excise Duties and Taxes
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Excise Duties and Taxes

History: Delegation in respect of subsection 38(1) was amended on November 24, 2021.

Subsection 38(7)
May make a motion to prohibit the introduction of any information or record described in a notice served or sent under section 38(1) if there was a failure to comply with that notice

Headquarters Positions
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director General, Excise and Specialty Tax Directorate
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Director, Excise and Specialty Tax Directorate
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

History: Delegation in respect of subsection 38(7) was amended on May 24, 2022 and November 24, 2021.

Subsection 43(3)
May, in writing, request a person who has filed a notice of objection to provide the information required by paragraphs 43(2)(b) or 43(2)(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

Subsection 43(7)
May accept a notice of objection that was not filed in the prescribed form and manner

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

Subsection 43(8)
On receipt of a notice of objection, shall, without delay, reconsider the assessment and vacate or confirm it or make a reassessment

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

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

Subsection 43(9)
May confirm an assessment without reconsideration if, in a notice of objection, a person who wishes to appeal directly to the Tax Court requests it 

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

Subsection 43(10)
Shall notify the person objecting to the assessment of the decision by registered or certified mail

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

Subsection 44(1)
May grant an application to extend the time for filing a notice of objection

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
Coordinator, Large File, Appeals

Subsection 44(4)
May accept an application to extend the time to file an objection that was not made in accordance with subsection 44(3)

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

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

Subsection 44(5)
Shall, without delay, consider an application to extend the time for filing a notice of objection and grant or refuse it, and notify the person of the decision by registered or certified mail

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

Subsection 51(1)
May agree in writing with another person that a question should be determined by the Tax Court 

Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch

Subsection 52(1)
May form an opinion that a question is common to assessments or proposed assessments in respect of two or mores person and may apply to the Tax Court 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

Subsection 52(3)
Shall serve a copy of the application on each of the persons named in it and on any other person likely to be affected by the 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

Subsection 52(6)
May appeal from the determination of a question by the Tax Court 

Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch

Subsection 55(1)
May waive or cancel any penalty payable by a person under section 53 in respect of a reporting period

Headquarters Positions
Director General, Appeals Branch
Director General, Collections and Verification Branch
Director, Appeals Branch
Director, Collections and Verification Branch
Manager, Appeals Branch
Manager, Collection 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, Employer Services
Manager, Litigation
Manager, Revenue Collections
Team Leader, Appeals
Team Leader, Intake Centre
Team Leader, Litigation
Team Leader, Trust Compliance
Team Leader, Revenue Collections
Team Leader, Voluntary Disclosures Program Processing 

Subsection 55(2)
May determine if a request to waive or cancel penalties is received in a manner that is satisfactory

Headquarters Positions
Director General, Appeals Branch
Director General, Collections and Verification Branch
Director, Appeals Branch
Director, Collections and Verification Branch
Manager, Appeals Branch
Manager, Collection 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
Manager, Revenue Collections
Large Objections Case Manager
Team Leader, Appeals
Team Leader, Intake Centre
Team Leader, Litigation
Team Leader, Revenue Collections
Team Leader, Voluntary Disclosures Program Processing

Subsection 62(4)
May file a stay of proceedings with the Tax Court 

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

Subsection 69(1)
May authorize any person to lay an information or make a complaint

Headquarters Positions
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director General, Excise and Specialty Tax Directorate
Director, Collections and Verification Branch
Director, Excise and Specialty Tax Directorate

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

History: Delegation in respect of subsection 69(1) was amended on May 24, 2022.

Subsection 70(1)
May authorize a person to inspect, audit or examine records, processes, property or premises of a person to determine whether that or any other person is in compliance with the Act

Headquarters Positions
Director General, Collections and Verification Branch
Director General, Excise and Specialty Tax Directorate
Director, Collections and Verification Branch
Director, Excise and Specialty Tax Directorate
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

History: Delegation in respect of subsection 70(1) was amended on May 24, 2022.

Subsection 70(4)
May make an ex parte application to a judge to authorize a person to enter a dwelling house

Headquarters Positions
Director General, Collections and Verification Branch
Director General, Excise and Specialty Tax Directorate
Director, Collections and Verification Branch
Director, Excise and Specialty Tax Directorate

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

History: Delegation in respect of subsection 70(4) was amended on May 24, 2022.

Subsection 73(1)
May accept security for the payment of any amount if considers it advisable to do so, and determine the amount and the form of the security that is satisfactory 

Headquarters Positions
Director General, Collections and Verification Branch
Director General, Excise and Specialty Tax Directorate
Director, Collections and Verification Branch
Director, Excise and Specialty Tax Directorate

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

History: Delegation in respect of subsection 73(1) was amended on May 24, 2022.

Subsection 73(2)
Shall, on written request, surrender security that exceeds the amount that is sought to be secured

Headquarters Positions
Director General, Collections and Verification Branch
Director General, Excise and Specialty Tax Directorate
Director, Collections and Verification Branch
Director, Excise and Specialty Tax Directorate

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

History: Delegation in respect of subsection 73(2) was amended on May 24, 2022.

Subsection 74(1)
May certify an amount that has not been paid as an 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 74(8)
May give written consent for the sale or disposition of property, and for the publication of a notice or advertisement in respect of 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 74(10)
May make an ex parte application for an order for the purpose of giving effect to the proceeding, charge, lien, priority or binding interest 

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 75(1)
May, by noticing in writing, require that a third party which is liable to make a payment to a debtor to pay that money to the Receiver General 

Headquarters Positions
Director General, Collections and Verifications 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
Resource Officer/Complex Case Officer
Senior Collection Enforcement Officer
Technical Advisor, Revenue Collections
Trust Accounts Examination/Collection Officer
Collections Officer

Subsection 75(2)
May, by notice in writing, require an institution or a person who will loan or advance money to, or make a payment on behalf of, a debtor to pay that money to the Receiver General 

Headquarters Positions
Director General, Collections and Verifications 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
Resource Officer/Complex Case Officer
Senior Collections Enforcement Officer
Collections Officer

Subsection 75(3)
May, by notice in writing, require a person to pay without delay or pay when the moneys become payable, the moneys otherwise payable to the debtor or the secured creditor to the Receive General 

Headquarters Positions
Director General, Collections and Verifications 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
Resource Officer/Complex Case Officer
Senior Collections Enforcement Officer
Collection Officer

Subsection 75(5)
May, by notice in writing, stipulate the amount out of each periodic payment to be paid to the Receiver General 

Headquarters Positions
Director General, Collections and Verifications 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 Collections Enforcement Officer
Collections Officer

Section 76
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

Field Positions
Director, National Verification and Collections 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 Collections Enforcement Officer
Collections Officer

Section 77
May purchase or otherwise acquire any interest in the debtor’s property and may determine a reasonable manner of disposing the interest 

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

Subsection 78(1)
May, in writing, require money seized by a police officer and restorable to the debtor to 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, Revenue Collections
Team Leader, Revenue Collections and Client Services

Subsection 79(1)
May, in writing, give 30 days notice of the intention to seize and dispose of a person’s things, and may, if payment has not been received with the 30 day period, issue a certificate of the failure and direct that the property be seized

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 79(2)
May determine the appropriate manner to dispose of things seized and so dispose of the things 

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 80(1)
May, if suspects a taxpayer has left or is about to leave Canada, demand, by notice served personally or sent by registered or certified mail, payment of any amount owing or to be owed

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 80(2)
May direct seizure of things of a person 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 Services Office

Subsection 81(7)
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 83(12)
May present a document purporting to be a printout of information received as evidence that the person filed the return under section 23

Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director, Assessment, Benefit, and Service Branch
Manager, Assessment, Benefit, 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 and Specialty Services

Subsection 83(15)
May certify as true any copy of an original records made under section 71

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, Criminal Investigations
Manager, Employer Services
Manager, Excise Duties and Taxes
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Criminal Investigations
Team Leader, Trust Compliance
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Senior Investigator, Criminal Investigations
Senior Trust Accounts Examination Officer
Technical Advisor, Trust Accounts Examination/Trust Accounts Compliance
Trust Accounts Compliance Officer
Trust Accounts Examination Officer
Investigator, Criminal Investigations
Collections Officer