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

INCOME TAX ACT
EXCISE TAX ACT

AUTHORIZATION

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1. Pursuant to subsections 220(1)¹ and (2.01)² of the Income Tax Act³, 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 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 Income Tax Amendments Act, 1999⁴, comes into effect.

2. Pursuant to subsections 275(1)⁵ and 275(3)⁶ 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 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 Budget Implementation Act, 2000⁷, comes into effect.

These authorizations are in addition to those issued by the Minister of National Revenue on September 27, 1999, and October 28, 1999.

SCHEDULE 1

(Income Tax Act)

Officers authorized to exercise the powers and perform the duties of the
Minister of National Revenue under the provisions of the Income Tax Act set out below, effective on the date the specified provision, as amended or enacted by the Income Tax Amendments Act, 1999, comes into effect

Paragraph 60(l)

May extend the period for a transfer of refund of premiums under an RRSP (applicable to the 1999 and subsequent taxation years)

Headquarters Positions

Director General, Client Services Directorate
Director General, Individual Returns and Payments Processing Directorate
Director, Client Services Programs Division
Director, Individual Returns and Payments Processing Directorate
Manager, Individual Programs Section
Manager, Individual Returns and Payments Processing Directorate
Senior Programs Officer, Individual Returns and Payments Processing Directorate

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

Subparagraph 60(l)(iv)

May extend the date by which a prescribed form may be filed (applicable to taxation years that end before 1999)

Headquarters Positions

Director General, Client Services Directorate
Director General, Individual Returns and Payments Processing Directorate
Director, Client Services Programs Division
Director, Individual Returns and Payments Processing Directorate
Manager, Individual Programs Section
Manager, Individual Returns and Payments Processing Directorate
Senior Programs Officer, Individual Returns and Payments Processing Directorate

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

Paragraph (d) of the definition "deadline" in subsection 139.1(1)

May extend the deadline for a payment in respect of a demutualization

Headquarters Positions

Director General, Audit Directorate
Director, Large Business Audit Division

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, International Tax Services Office
Assistant Director, Investigations Division
Assistant Director, Verification and Enforcement Division
Manager, Verification and Enforcement Division

Clause 139.1(2)(h)(ii)(E)

May accept another day as the time at which a stakeholder is considered to receive a benefit in connection with a demutualization

Headquarters Positions

Director General, Audit Directorate
Director General, Individual Returns and Payments Processing Directorate
Director, Individual Returns and Payments Processing Directorate
Director, Large Business Audit 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

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, Audit Directorate
Director General, Income Tax Appeals Directorate
Director General, Individual Returns and Payments Processing Directorate
Director, Individual Returns and Payments Processing Directorate
Director, Large Business Audit Division
Manager, Individual Programs Section

Field Positions

Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Chief of Appeals
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

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, Audit Directorate
Director General, Income Tax Appeals Directorate
Director General, Individual Returns and Payments Processing Directorate
Director, Individual Returns and Payments Processing Directorate
Director, Large Business Audit Division
Manager, Individual Programs Section

Field Positions

Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Chief of Appeals
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

Paragraph (b) of the definition "refund of premiums" in subsection 146(1), as provided for under subsection 42(4) of the Income Tax Amendments Act, 1999

Deceased individuals - May extend the time for making an election in respect of an amount paid out of a RRSP or RRIF (applicable to deaths that occur after 1995 and before 1999)

Headquarters Positions

Director General, Client Services Directorate
Director General, Income Tax Appeals Directorate
Director General, Individual Returns and Payments Processing Directorate
Director, Client Services Programs Division
Director, Individual Returns and Payments Processing Directorate
Manager, Individual Programs Section
Manager, Individual Returns and Payments Processing Directorate
Senior Programs Officer, Individual Returns and Payments Processing Directorate

Field Positions

Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Chief of Appeals
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 204.81(8.1)

Shall publish in the Canada Gazette a notice of the revocation of the registration of a labour-sponsored venture capital corporation when the corporation seeks such revocation

Headquarters Positions

Director General, Audit Directorate
Director, Technical Applications and Valuations Division

SCHEDULE 2

(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 Budget Implementation Act, 2000, comes into effect

Subsection 322.1(2)

May make a court application to proceed with assessment and collection action when the collection of tax under Part IX of the Act is in jeopardy

Headquarters Positions

Director General, Audit Directorate
Director General, Investigations Directorate
Director General, Revenue Collections Directorate
Director, Accounts Receivable Division
Director, Large Business Audit Division
Director, Operations Division, Investigations Directorate
Director, Small and Medium Enterprises Division

Field Positions

Director, Tax Services Office
Assistant Director, Investigations Division
Assistant Director, Revenue Collections Division
Assistant Director, Verification and Enforcement Division

Subsection 322.1(5)

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

Headquarters Positions

Director General, Audit Directorate
Director General, Investigations Directorate
Director General, Revenue Collections Directorate
Director, Accounts Receivable Division
Director, Large Business Audit Division
Director, Operations Division, Investigations Directorate
Director, Small and Medium Enterprises Division

Field Positions

Director, Tax Centre
Director, Tax Services Office
Assistant Director, Investigations Division
Assistant Director, Revenue Collections Division
Assistant Director, Verification and Enforcement Division
Manager, Revenue Collections
Team Leader, Revenue Collections
Collections Contact Officer
Collections Officer
Resource Officer/Complex Case Officer
Senior Technical Advisor/Training Coordinator
Technical Advisor, Collections
Officer, Trust Accounts Compliance/Collections Contact
Officer, Trust Accounts Examination/Collections/CPP-EI Eligibility
Officer, Trust Accounts Examination/Collections

Subsection 322.1(7)

May apply to a judge for further direction where service may not be effected

Headquarters Positions

Director General, Audit Directorate
Director General, Investigations Directorate
Director General, Revenue Collections Directorate
Director, Accounts Receivable Division
Director, Large Business Audit Division
Director, Operations Division, Investigations Directorate
Director, Small and Medium Enterprises Division

Field Positions

Director, Tax Services Office
Assistant Director, Investigations Division
Assistant Director, Revenue Collections Division
Assistant Director, Verification and Enforcement Division

1 S.C. 1999, c. 17, s. 164(1)
2 S.C. 1998, c. 19, s. 221(1)
3 R.S., c. 1 (5th Supp.)
4 S.C. 2000, c. 19
5 S.C. 1999, c. 17, s. 153
6 S.C. 1990, c. 45, s. 12
7 S.C. 2000, c. 14