AUTHORIZATION TO EXERCISE POWERS
OR PERFORM DUTIES OF
THE MINISTER OF NATIONAL REVENUE
UNDER THE
EXCISE TAX ACT

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Pursuant to subsections 59(2)¹ and 275(3)² of the Excise Tax Act, I hereby authorize an officer holding a position in the Canada Customs and Revenue Agency listed in the attached Schedule, or a person authorized to perform the duties of that position, to exercise the powers and perform the duties of the Minister under those provisions of the Act that are set out in that Schedule.

The authorizations set out in Part 1 of the Schedule are in addition to those issued by the Minister of National Revenue or by the Commissioner of Customs and Revenue since September 27, 1999, effective on the date the specified provision, as enacted by the Sales Tax and Excise Tax Amendments Act, 2001³, comes into effect.

The authorizations set out in Part 2 of the Schedule replace those issued by the Minister of National Revenue on September 27, 1999, in respect of the specified provision effective on the date the specified provision, as amended by the Sales Tax and Excise Tax Amendments Act, 2001^c, comes into effect.

The authorizations set out in Part 3 of the Schedule replace those issued by the Minister of National Revenue on September 27, 1999, in respect of the specified provision, effective upon signature of this authorization.

SCHEDULE

(Excise Tax Act)

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

PART 1

additions

Section 88

May waive or cancel an amount otherwise payable to the Receiver General under the Act that is interest or a penalty calculated in the same manner as interest

Headquarters Positions

Deputy Assistant Commissioner, Excise and GST/HST Rulings Directorate
Director General, Business Returns and Payments Processing Directorate
Director General, Client Services Directorate
Director General, Investigations Directorate
Director General, Revenue Collections Directorate
Director, Accounts Receivable Division
Director, Anti-Evasion Division
Director, Business Returns Processing Division
Director, Excise Duties and Taxes Division
Director, GST/Excise Appeals Division
Director, Operations Division
Director, Policy and Programs Division, Investigations Directorate
Manager, GST/Excise Appeals Division
Manager, Business Programs
Manager, Revenue Collections Directorate

Field Positions

Director, Tax Services Office
Chief of Appeals
Assistant Director, Investigations Division
Assistant Director, Revenue Collections Division
Assistant Director, Verification and Enforcement Division
Regional Manager, Excise Duty
Manager, Litigation
Manager, Revenue Collections Division
Manager, Verification and Enforcement Division
Large Objections Case Manager
Team Leader, Appeals
Team Leader, Investigations Division
Team Leader, Litigation
Team Leader, Revenue Collections Division
Team Leader, Verification and Enforcement Division

Subsection 273.1(7)

May authorize a person to use an export distribution centre certificate and specify conditions for its use

Headquarters Positions

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

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Manager, Technical Interpretations Services
Manager, Verification and Enforcement Division
Team Leader, Verification and Enforcement Division

Subsection 273.1(9)

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

Headquarters Positions

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

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Manager, Technical Interpretations Services
Manager, Verification and Enforcement Division
Team Leader, Verification and Enforcement Division

Subsection 273.1(10)

May revoke, as of a particular day, an authorization to use an export distribution centre certificate

Headquarters Positions

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

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Manager, Technical Interpretations Services
Manager, Verification and Enforcement Division
Team Leader, Verification and Enforcement Division

PART 2

amendments

Subsection 213.2(1)

May issue an import certificate, specify conditions for its use, and assign a number to the registrant

Headquarters Positions

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

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Manager, Technical Interpretations Services

Subsection 213.2(1)

May assign a certificate number to the registrant

Headquarters Positions

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

Field Positions

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

Subsection 221.1(2)

May authorize a person to use an export certificate and specify conditions for its use

Headquarters Positions

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

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Manager, Technical Interpretations Services
Manager, Verification and Enforcement Division
Team Leader, Verification and Enforcement Division

Subsection 221.1(4)

Shall notify a registrant, in writing, of the authorisation to use an export certificate, its effective date and expiry date, and the assigned number

Headquarters Positions

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

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Manager, Technical Interpretations Services
Manager, Verification and Enforcement Division
Team Leader, Verification and Enforcement Division

Section 278.1

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

Headquarters Positions

Director General, Business Returns and Payment Processing Directorate
Director, Business Returns Processing Division

PART 3

consequential amendments

Subsection 213.2(3)

May cancel an import certificate after reasonable written notice is given

Headquarters Positions

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

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Manager, Technical Interpretations Services

Subsection 221.1(5)

May revoke, as of a particular day, an authorization to use an export certificate

Headquarters Positions

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

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Manager, Technical Interpretations Services
Manager, Verification and Enforcement Division
Team Leader, Verification and Enforcement Division

Subsection 281.1(1)

May waive or cancel interest payable under section 280 of the Act

Headquarters Positions

Deputy Assistant Commissioner, Excise and GST/HST Rulings Directorate
Director General, Business Returns and Payments Processing Directorate
Director General, Client Services Directorate
Director General, Investigations Directorate
Director General, Revenue Collections Directorate
Director, Accounts Receivable Division
Director, Anti-Evasion Division
Director, Business Returns Processing Division
Director, GST/Excise Appeals Division
Director, Operations Division
Director, Policy and Programs Division, Investigations Directorate
Manager, GST/Excise Appeals Division
Manager, Business Programs
Manager, Individual Programs
Manager, Ministerial Correspondence Division
Manager, Revenue Collections Directorate

Field Positions

Director, Tax Services Office
Chief of Appeals
Assistant Director, Investigations Division
Assistant Director, Revenue Collections Division
Assistant Director, Verification and Enforcement Division
Manager, Litigation
Manager, Revenue Collections Division
Manager, Technical Interpretations Services
Manager, Verification and Enforcement Division
Large Objections Case Manager
Team Leader, Appeals
Team Leader, Investigations Division
Team Leader, Litigation
Team Leader, Revenue Collections Division
Team Leader, Verification and Enforcement Division

Subsection 281.1(2)

May waive or cancel penalties payable under section 280 of the Act

Headquarters Positions

Deputy Assistant Commissioner, Excise and GST/HST Rulings Directorate
Director General, Business Returns and Payments Processing Directorate
Director General, Client Services Directorate
Director General, Investigations Directorate
Director General, Revenue Collections Directorate
Director, Accounts Receivable Division
Director, Anti-Evasion Division
Director, Business Returns Processing Division
Director, GST/Excise Appeals Division
Director, Operations Division
Director, Policy and Programs Division, Investigations Directorate
Manager, Business Programs
Manager, GST/Excise Appeals Division
Manager, Individual Programs
Manager, Ministerial Correspondence Division
Manager, Revenue Collections Directorate

Field Positions

Director, Tax Services Office
Chief of Appeals
Assistant Director, Investigations Division
Assistant Director, Revenue Collections Division
Assistant Director, Verification and Enforcement Division
Manager, Litigation
Manager, Revenue Collections Division
Manager, Technical Interpretations Services
Manager, Verification and Enforcement Division
Large Objections Case Manager
Team Leader, Appeals
Team Leader, Collections
Team Leader, Collections/CPP-EI Eligibility/Trust Accounts Programs
Team Leader, Collections/Trust Accounts Examination/Trust Accounts Compliance
Team Leader, Investigations Division
Team Leader, Litigation
Team Leader, Trust Accounts Compliance/Trust Accounts Examination/Collections/
CPP/EI Eligibility
Team Leader, Verification and Enforcement Division

¹ S.C. 1993, c. 27, s. 1
² S.C. 1990, c. 45, s. 12
³ S.C. 2001, c. 15