DELEGATION OF THE MINISTER OF NATIONAL REVENUE'S POWERS, DUTIES AND FUNCTIONS AUTHORIZATION

EXCISE TAX ACT

AUTHORIZATION

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Pursuant to subsections 275(1)¹ and (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, effective on the date the specified provision, as amended or enacted by the Sales Tax and Excise Tax Amendments Act, 1999 ³, comes into effect.

This authorization is in addition to the authorizations issued by the Minister of National Revenue on September 27, 1999, and October 28, 1999, and the authorization issued by the undersigned on August 24, 2000.

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, effective on the date the specified provision, as amended or enacted by the Sales Tax and Excise Tax Amendments Act, 1999, comes into effect

Subsection 178.3(7)

May accept evidence of a bad debt of an independent sales contractor

Headquarters Positions

Director General, Audit Directorate
Director, Small and Medium Enterprises Division

Field Positions

Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Enquiries and Adjustments Division
Assistant Director, Individual and Estate Returns Division
Assistant Director, International Tax Services Office
Assistant Director, Investigations Division
Assistant Director, Verification and Enforcement Division
Manager, Verification and Enforcement Division
Team Leader, Investigations Division
Team Leader, Verification and Enforcement Division

Subsection 178.4(7)

May accept evidence of a bad debt of an independent sales contractor

Headquarters Positions

Director General, Audit Directorate
Director, Small and Medium Enterprises Division

Field Positions

Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Enquiries and Adjustments Division
Assistant Director, Individual and Estate Returns Division
Assistant Director, International Tax Services Office
Assistant Director, Investigations Division
Assistant Director, Verification and Enforcement Division
Manager, Verification and Enforcement Division
Team Leader, Investigations Division
Team Leader, Verification and Enforcement Division

Subsection 178.7(3)

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

Headquarters Positions

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

Subsection 178.7(4)

May revoke the designation of a charity upon request or where satisfied that conditions are no longer met

Headquarters Positions

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

Subsection 181.3(3)

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

Headquarters Positions

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

Subsection 253(3)

May extend the period for applying for an employee and partner GST/HST rebate

Headquarters Positions

Director General, Audit Directorate
Director General, Individual Returns and Payments Processing Directorate
Director, Benefit Programs Directorate
Director, Small and Medium Enterprises Division
Manager, Individual Programs Section

Field Positions

Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Client Services Division
Assistant Director, Enquiries and Adjustments Division
Assistant Director, Individual and Estate Returns Division
Assistant Director, International Tax Services Office
Assistant Director, Investigations Division
Assistant Director, Verification and Enforcement Division
Manager, Verification and Enforcement Division

Subsection 298(6.1)

May advance an alternative argument in support of an assessment

Headquarters Positions

Director, GST/Excise Appeals Division
Manager, GST/Excise Appeals Division

Field Positions

Chief of Appeals
Manager, Litigation

Schedule VI, Part V, Subparagraph 15.1(a)(v)

May accept satisfactory evidence of the first buyer's supply of a commodity to the registrant

Headquarters Positions

Director General, Audit Directorate
Director, Large Business Audit Division
Director, Small and Medium Business Enterprises Division

Field Positions

Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Enquiries and Adjustments Division
Assistant Director, Individual and Estate Returns Division
Assistant Director, International Tax Services Office
Assistant Director, Investigations Division
Assistant Director, Verification and Enforcement Division
Manager, Verification and Enforcement Division
Team Leader, Investigations Division
Team Leader, Verification and Enforcement Division

1 S.C. 1999, c. 17, s. 153
2 S.C. 1990, c. 45, s. 12
3 S.C. 2000, c. 30