AUTHORIZATION TO EXERCISE POWERS OR PERFORM DUTIES OF THE MINISTER OF NATIONAL REVENUE

INCOME TAX ACT

EXCISE TAX ACT

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1. Pursuant to subsections 220(1)^a and (2.01)^b of the Income Tax Act, I hereby authorize an officer holding a position in the Canada Customs and Revenue Agency listed in Schedule 1, or a person authorized to perform the duties of that position, to exercise the powers and perform the duties of the Minister of National Revenue under those provisions of the Income Tax Act or the Income Tax Regulations that are set out in that Schedule.

2. Pursuant to subsections 275(1)^c and (3)^d of the Excise Tax Act, I hereby authorize an officer holding a position in the Canada Customs and Revenue Agency listed in Schedule 2, or a person authorized to perform the duties of that position, to exercise the powers of the Minister of National Revenue under subsection 295(4.1) of that Act.

These authorizations are in addition to those issued since September 27, 1999, by the Minister of National Revenue or by the Commissioner of Customs and Revenue.

SCHEDULE 1

(Income Tax Act and Regulations)

PART 1

NEW AUTHORIZATIONS

Officers authorized to exercise the powers and perform the duties of the Minister of National Revenue under the provisions of the Income Tax Act and the Income Tax Regulations that are set out below

Income Tax Act

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, Individual Returns and Payments Processing Directorate
Director General, International Tax Directorate
Director, Individual Returns and Payments Processing Directorate
Director, Non-Resident Operations Division
Manager, Individual Returns and Payments Processing Directorate

Field Positions

Director, International Tax Services Office
Director, Tax Services Office
Director, Tax Centre
Chief of Appeals
Assistant Director, Client Services
Assistant Director, Verification and Enforcement Division
Manager, Client Services
Manager, Verification and Enforcement Division
Team Leader, Client Services
Team Leader, Verification and Enforcement Division

Income Tax Regulations

Subsection 238(3)
May authorize a change of reporting period

Field Positions

Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns Division
Assistant Director, Client Services
Assistant Director, Corporation Services Division
Assistant Director, Investigations Division
Assistant Director, Verification and Enforcement Division
Manager, Business Returns Division
Manager, Client Services
Manager, Corporation Services Division
Manager, Verification and Enforcement Division
Team Leader, Business Returns Division
Team Leader, Client Services
Team Leader, Corporation Services Division
Team Leader, Investigations Division
Team Leader, Verification and Enforcement Division

Section 2401
May determine that an insurer has not made a designation that is in accordance with prescribed rules and, if such is the case, shall designate investment property of that insurer for the purposes of the definition "designated insurance property" in subsection 138(12) of the Act (applicable to the 1999 and subsequent taxation years)

Field Positions

Director, International Tax Services Office
Director, Tax Services Office
Chief of Appeals
Assistant Director, Investigations Division
Assistant Director, Verification and Enforcement Division
Manager, Verification and Enforcement Division
Team Leader, Appeals
Team Leader, International Tax Services Office
Team Leader, Investigations Division
Team Leader, Verification and Enforcement Division
Large File Case Manager
Large Objections Case Manager

PART 2

ADDITIONS TO EXISTING AUTHORIZATIONS

Officers authorized to exercise the powers and perform the duties of the Minister under the provisions of the Income Tax Act that are set out below, in addition to those officers who have already been authorized to do so by the Minister of National Revenue or the Commissioner of Customs and Revenue

Subsection 127(10.4)
May send a notice if an agreement has not been filed pursuant to subsection 127(10.3) of the Act and allocate amounts to one or more of the corporations if filings are not made

Field Positions

Coordinating TSO (CTSO) Scientific Research and Experimental Development Assistant Director

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

Field Positions

Coordinating TSO (CTSO) Scientific Research and Experimental Development Assistant Director

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

Headquarters Positions

Director General, Client Services Directorate
Director, Programs Division, Client Services Directorate
Manager, Programs Division, Client Services Directorate

Field Positions

Assistant Director, Client Services
Manager, Client Services
Team Leader, Client Services

SCHEDULE 2

(Excise Tax Act)

ADDITIONS TO EXISTING AUTHORIZATIONS

Officers authorized to exercise the powers of the Minister under subsection 295(4.1) of the Excise Tax Act, in addition to those officers who were authorized to do so by the Minister of National Revenue on September 27, 1999

Subsection 295(4.1)
May provide any confidential information relating to imminent danger of death or physical injury to any individual

Headquarters Positions

Director General, Client Services Directorate
Director, Programs Division, Client Services Directorate
Manager, Programs Division, Client Services Directorate

Field Positions

Assistant Director, Client Services
Manager, Client Services
Team Leader, Client Services

^a S.C. 1999, c. 17, s. 164(1)
^b S.C. 1998, c. 19, s. 221(1)
^c S.C. 1999, c. 17, s. 153
^d S.C. 1990, c. 45, s. 12