DELEGATION OF THE MINISTER OF
NATIONAL REVENUE'S POWERS AND DUTIES
EXCISE ACT
DESIGNATION

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This document supersedes any and all other designation instruments under the provisions of section 2 of the Excise Act.

Pursuant to section 2 of the Excise Act, as amended (the Act), I hereby designate the following officers holding a position in the Department of National Revenue and Royal Canadian Mounted Police, or a person authorized to perform the duties of one of those positions, to be superior officers for the purposes of the Act and regulations made thereunder.

Associate Deputy Minister
Assistant Deputy Minister
Director General, Excise Duties and Taxes Directorate
Director General, Revenue Collections Directorate
Director, Accounts Receivable Division
Director, Adjudications Division
Director, Excise Duty Operations Division
Director, Tax Services Office
Assistant Director, Revenue Collections Division
Assistant Director, Verification and Enforcement Division
Regional Manager, Excise Duties
Manager, Revenue Collections Division
Manager, Verification and Enforcement Division
Team Leader, Verification and Enforcement Division
Detachment Commander, Royal Canadian Mounted Police
Customs and Excise Section Commander, Royal Canadian Mounted Police
Commissioned Officer, Royal Canadian Mounted Police

NOTE:

Pursuant to section 2 of the Act, the Deputy Minister is considered a superior officer for the purposes of the Act and regulations made thereunder.

DELEGATION OF THE MINISTER OF
NATIONAL REVENUE'S POWERS AND DUTIES
EXCISE ACT
AUTHORIZATION

This document supersedes any and all other authorization instruments under the provisions of the Excise Act listed in the Schedule below.

1. Pursuant to subsection 65(2) of the Excise Act, as amended (the Act), I hereby authorize a person holding the position of Deputy Minister, Associate Deputy Minister and Assistant Deputy Minister in the Department of National Revenue, or a person authorized to perform the duties of one of those positions, to exercise the powers and perform the duties of the Minister under the Act; and

2. I authorize a superior officer holding a position in the Department of National Revenue and Royal Canadian Mounted Police 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 the attached Schedule.

SCHEDULE

Officers authorized to exercise the powers and perform the duties of the Minister under the Excise Act.

NOTE:

Although officials of Revenue Collections Division and Verification and Enforcement Division in Field Offices have been designated as "superior officers" for the purposes of the Excise Act, this delegation applies only to those in offices responsible for the excise program.

Subsection 3(1)

May be the sole judge of the use of a chemical still

Headquarters Positions

Director General, Excise Duties and Taxes Directorate
Director, Excise Duty Operations Division

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Regional Manager, Excise Duties
Manager, Verification and Enforcement Division
Team Leader, Verification and Enforcement Division

Section 5

May approve of a formula for the manufacture of articles in a "bonded manufactory"

Headquarters Positions

Director General, Excise Duties and Taxes Directorate
Director, Excise Duty Operations Division

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Regional Manager, Excise Duties
Manager, Verification and Enforcement Division
Team Leader, Verification and Enforcement Division

NOTE:

Final approval of a formula is based upon the recommendation of the Director, Laboratory and Scientific Services, and the Industry Specialist

Subsection 8(1)

May refuse, in the public interest, to issue a licence or grant a privilege authorized under the Act

Headquarters Positions

Director General, Excise Duties and Taxes Directorate

Field Positions

Director, Tax Services Office

Section 13

May prescribe the form of an application for a licence and designate officers to whom applications are to be made

Headquarters Positions

Director General, Excise Duties and Taxes Directorate

Field Positions

Director, Tax Services Office

Subsection 14(2)

May prescribe the form for an application to transfer a licence to any other premises situated within the same excise division

Headquarters Positions

Director General, Excise Duties and Taxes Directorate

Field Positions

Director, Tax Services Office

Subsection 17(2)

May judge whether proposed licensed premises are so situated as to embarrass or endanger the full collection of revenue

Headquarters Positions

Director General, Excise Duties and Taxes Directorate
Director, Excise Duty Operations Division

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Regional Manager, Excise Duties
Manager, Verification and Enforcement Division
Team Leader, Verification and Enforcement Division

Section 20

May authorize an application for a licence

Headquarters Positions

Director General, Excise Duties and Taxes Directorate
Director, Excise Duty Operations Division

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Regional Manager, Excise Duties
Manager, Verification and Enforcement Division
Team Leader, Verification and Enforcement Division

Subsection 21(1)

May declare a licence forfeited where a manufacturer imposes exclusive conditions of sale on a purchaser so as to restrain competition

Headquarters Positions

Director General, Excise Duties and Taxes Directorate

Field Positions

Director, Tax Services Office

Subsection 21(3)

Must be satisfied that practices restraining competition have ceased, before a new licence is granted

Headquarters Positions

Director General, Excise Duties and Taxes Directorate

Field Positions

Director, Tax Services Office

Subsection 21(4)

A decision is final on whether the sale or consignment of goods is, or is not, subject to the terms and conditions mentioned in section 21

Headquarters Positions

Director General, Excise Duties and Taxes Directorate

Field Positions

Director, Tax Services Office

Section 27

May be the sole judge of what would be sufficient cause for requiring a new list and description of apparatus, etc., for a licence application and may require them from an applicant

Headquarters Positions

Director General, Excise Duties and Taxes Directorate
Director, Excise Duty Operations Division

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Regional Manager, Excise Duties
Manager, Verification and Enforcement Division
Team Leader, Verification and Enforcement Division

Paragraph 31(a)

May give permission for the disposal of records prior to six years from the end of the calendar year in respect of which they are being kept

Headquarters Positions

Director General, Excise Duties and Taxes Directorate
Director, Excise Duty Operations Division

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Regional Manager, Excise Duties
Manager, Verification and Enforcement Division
Team Leader, Verification and Enforcement Division

Subsection 32(1)

May prescribe the form for the yearly inventory of stock and may require that an inventory be made at any intermediate time

Headquarters Positions

Director General, Excise Duties and Taxes Directorate

Field Positions

Director, Tax Services Office

Subsection 32(1.2)

May prescribe the form for the yearly inventory of stock in a "bonding warehouse" and may require that an inventory be made at any intermediate time

Headquarters Positions

Director General, Excise Duties and Taxes Directorate

Field Positions

Director, Tax Services Office

Section 44

May examine and approve or refuse to approve instruments to be used in determining the quantity or volume of alcohol for purposes of the Act or regulations

Headquarters Positions

Director General, Excise Duties and Taxes Directorate
Director, Excise Duty Operations Division

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Regional Manager, Excise Duties
Manager, Verification and Enforcement Division
Team Leader, Verification and Enforcement Division

NOTE:

A decision regarding this provision is based upon the recommendation of the Director, Laboratory and Scientific Services, and the Industry Specialist

Subsection 45(3)

May approve an alternative method in determining the quantity or volume of alcohol

Headquarters Positions

Director General, Excise Duties and Taxes Directorate
Director, Excise Duty Operations Division

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Regional Manager, Excise Duties
Manager, Verification and Enforcement Division
Team Leader, Verification and Enforcement Division

NOTE:

A decision regarding this provision is based upon the recommendation of the Director, Laboratory and Scientific Services, and the Industry Specialist

Subsection 50(2)

May approve a guarantee company putting up a bond and determine the amount of the bond required to be put up for distillers

Headquarters Positions

Director General, Excise Duties and Taxes Directorate

Field Positions

Director, Tax Services Office

Subsection 50(3)

May determine the amount of the bond to be put up by a government agency applying for a licence to operate a "bonding warehouse"

Headquarters Positions

Director General, Excise Duties and Taxes Directorate

Field Positions

Director, Tax Services Office

Subsection 50(4)

May approve a guarantee company putting up a bond and determine the amount of the bond required for a licence for a "bonding warehouse"

Headquarters Positions

Director General, Excise Duties and Taxes Directorate

Field Positions

Director, Tax Services Office

Subsection 50.1(1)

May cancel a "bonding warehouse" licence

Headquarters Positions

Director General, Excise Duties and Taxes Directorate

Field Positions

Director, Tax Services Office

Subsection 56(1)

May order the sale of goods in any warehouse in order to pay duties on missing goods

Headquarters Positions

Director General, Excise Duties and Taxes Directorate
Director, Accounts Receivable Division
Director, Excise Duty Operations Division

Field Positions

Director, Tax Services Office
Assistant Director, Revenue Collections Division
Assistant Director, Verification and Enforcement Division
Regional Manager, Excise Duties
Manager, Verification and Enforcement Division
Team Leader, Verification and Enforcement Division

Subsection 56(2)

Must be satisfied that no goods have been illegally removed, following which goods may be re-warehoused upon payment of the duties on deficient goods

Headquarters Positions

Director General, Excise Duties and Taxes Directorate
Director, Excise Duty Operations Division

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Regional Manager, Excise Duties
Manager, Verification and Enforcement Division
Team Leader, Verification and Enforcement Division

Section 64

May direct the form of entry papers and manner of attesting for warehousing, ex-warehousing and other purposes

Headquarters Positions

Director General, Excise Duties and Taxes Directorate
Director, Excise Duty Operations Division

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Regional Manager, Excise Duties
Manager, Verification and Enforcement Division
Team Leader, Verification and Enforcement Division

Section 69

May be the official who receives a schedule of property seized

Headquarters Positions

Director General, Excise Duties and Taxes Directorate
Director, Excise Duty Operations Division

Field Positions

Director, Tax Services Office
Assistant Director, Revenue Collections Division
Assistant Director, Verification and Enforcement Division
Regional Manager, Excise Duties
Manager, Verification and Enforcement Division
Team Leader, Verification and Enforcement Division

Section 71

May direct how to deal with condemned goods

Headquarters Positions

Director General, Excise Duties and Taxes Directorate
Director, Adjudications Division
Director, Excise Duty Operations Division

Field Positions

Director, Tax Services Office
Assistant Director, Revenue Collections Division
Assistant Director, Verification and Enforcement Division
Regional Manager, Excise Duties
Manager, Verification and Enforcement Division
Team Leader, Verification and Enforcement Division

Subsection 102(4)

May remit a penalty where satisfied that the person liable was not privy to an unlawful abstraction

Headquarters Positions

Director General, Excise Duties and Taxes Directorate
Director, Excise Duty Operations Division

Field Positions

Director, Tax Services Office
Assistant Director, Revenue Collections Division

Subsection 110.1(2)

May extend the time for the payment of duty

Headquarters Positions

Director General, Excise Duties and Taxes Directorate
Director General, Revenue Collections Directorate
Director, Accounts Receivable Division

Field Positions

Director, Tax Services Office
Assistant Director, Revenue Collections Division
Manager, Revenue Collections Division

Section 112

May deal with articles seized

Headquarters Positions

Director General, Excise Duties and Taxes Directorate
Director, Accounts Receivable Division

Field Positions

Director, Tax Services Office
Detachment Commander, Royal Canadian Mounted Police
Customs and Excise Section Commander, Royal Canadian Mounted Police
Commissioned Officer, Royal Canadian Mounted Police

NOTE:

Although various officers of the Royal Canadian Mounted Police have been designated as superior officers for purposes of the Excise Act, it is recommended they be permitted to act as such for limited purposes, those being the powers conferred to the Minister via subsection 112(2) of the Excise Act

Section 124

May make a determination and release a seizure made in error

Headquarters Positions

Director General, Excise Duties and Taxes Directorate
Director, Adjudications Division

Field Positions

Director, Tax Services Office
Assistant Director, Revenue Collections Division

Subsection 130(1)

May approve a guarantee company and determine the amount of a bond (not less than two hundred thousand dollars) to be provided in connection with a distiller's licence

Headquarters Positions

Director General, Excise Duties and Taxes Directorate

Field Positions

Director, Tax Services Office

Paragraph 132(1)(b)

May grant a licence for a chemical still

Headquarters Positions

Director General, Excise Duties and Taxes Directorate
Director, Excise Duty Operations Division

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Regional Manager, Excise Duties
Manager, Verification and Enforcement Division
Team Leader, Verification and Enforcement Division

Paragraph 132(1)(c)

May approve a guarantee company putting up a bond in connection with a chemical still licence

Headquarters Positions

Director General, Excise Duties and Taxes Directorate

Field Positions

Director, Tax Services Office

Subsection 135(2)

May approve the sale and delivery of spirits for scientific and medicinal purposes, following which a drawback may be granted

Headquarters Positions

Director General, Excise Duties and Taxes Directorate
Director, Excise Duty Operations Division

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Regional Manager, Excise Duties
Manager, Verification and Enforcement Division
Team Leader, Verification and Enforcement Division

Subsection 136(2)

May grant a licence to pharmacists to use spirits

Headquarters Positions

Director General, Excise Duties and Taxes Directorate
Director, Excise Duty Operations Division

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Regional Manager, Excise Duties
Manager, Verification and Enforcement Division
Team Leader, Verification and Enforcement Division

Subsection 136(4)

May grant the licence required for receiving spirits

Headquarters Positions

Director General, Excise Duties and Taxes Directorate
Director, Excise Duty Operations Division

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Regional Manager, Excise Duties
Manager, Verification and Enforcement Division
Team Leader, Verification and Enforcement Division

Subsection 136(6)

May approve a guarantee company putting up a bond for licensed pharmacists

Headquarters Positions

Director General, Excise Duties and Taxes Directorate

Field Positions

Director, Tax Services Office
Regional Manager, Excise Duties

Subsection 137(3)

May authorize the assessment of duty when the yield of damaged grain or mill offal is less than one litre of absolute alcohol to three and six-tenths kilograms

Headquarters Positions

Director General, Excise Duties and Taxes Directorate
Director, Excise Duty Operations Division

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Regional Manager, Excise Duties
Manager, Verification and Enforcement Division
Team Leader, Verification and Enforcement Division

Subsection 138(1)

May be satisfied that the loss of spirits occurred through shrinkage by evaporation, re-distillation or when the fusel-oil was separated

Headquarters Positions

Director General, Excise Duties and Taxes Directorate
Director, Excise Duty Operations Division

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Regional Manager, Excise Duties
Manager, Verification and Enforcement Division
Team Leader, Verification and Enforcement Division

Subsection 140(1)

May approve materials, plans and designs of apparatus used in the manufacture of spirits

Headquarters Positions

Director General, Excise Duties and Taxes Directorate
Director, Excise Duty Operations Division

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Regional Manager, Excise Duties
Manager, Verification and Enforcement Division
Team Leader, Verification and Enforcement Division

Subsection 142(2)

May approve the manner in which the safe in which the "tail of the worm" is enclosed in every distillery is constructed

Headquarters Positions

Director General, Excise Duties and Taxes Directorate
Director, Excise Duty Operations Division

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Regional Manager, Excise Duties
Manager, Verification and Enforcement Division
Team Leader, Verification and Enforcement Division

Subsection 143(1)

May stipulate the capacity of closed spirit-receivers

Headquarters Positions

Director General, Excise Duties and Taxes Directorate
Director, Excise Duty Operations Division

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Regional Manager, Excise Duties
Manager, Verification and Enforcement Division
Team Leader, Verification and Enforcement Division

Section 155

May approve the form and wording on labels

Headquarters Positions

Director General, Excise Duties and Taxes Directorate
Director, Excise Duty Operations Division

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Regional Manager, Excise Duties
Manager, Verification and Enforcement Division
Team Leader, Verification and Enforcement Division

Subsection 160(2)

May approve the repair of a perforated apparatus

Headquarters Positions

Director General, Excise Duties and Taxes Directorate
Director, Excise Duty Operations Division

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Regional Manager, Excise Duties
Manager, Verification and Enforcement Division
Team Leader, Verification and Enforcement Division

Subsection 168(1)

May approve a guarantee company and determine the amount of the bond required (not less than five thousand dollars) in order to obtain a brewer's licence

Headquarters Positions

Director General, Excise Duties and Taxes Directorate

Field Positions

Director, Tax Services Office

Subsection 169(2)

May approve a guarantee company putting up a bond in connection with a brewer's licence and approve the formula to be used in the manufacturing process

Headquarters Positions

Director General, Excise Duties and Taxes Directorate

Field Positions

Director, Tax Services Office

Subsection 182(1)

May approve a guarantee company putting up a bond in connection with the granting of a "bonded manufacturing" licence and determine amount of the bond (not less than five thousand dollars)

Headquarters Positions

Director General, Excise Duties and Taxes Directorate

Field Positions

Director, Tax Services Office

Section 183

May require a description of the materials to be used in "bonded manufacturing" and be the sole judge of whether proportions stated make evasion of duty possible

Headquarters Positions

Director General, Excise Duties and Taxes Directorate
Director, Excise Duty Operations Division

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Regional Manager, Excise Duties
Manager, Verification and Enforcement Division
Team Leader, Verification and Enforcement Division

Section 192

May authorize the removal of spirits or specially denatured alcohol from any "bonded manufactory"

Headquarters Positions

Director General, Excise Duties and Taxes Directorate
Director, Excise Duty Operations Division

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Regional Manager, Excise Duties
Manager, Verification and Enforcement Division
Team Leader, Verification and Enforcement Division

Subsection 196(1)

May approve a guarantee company putting up a bond in connection with a tobacco or cigar manufacturer licence and determine the amount of the bond (not less than one thousand dollars)

Headquarters Positions

Director General, Excise Duties and Taxes Directorate

Field Positions

Director, Tax Services Office

Subsection 199(1)

May maintain a register numbering the "manufactories" of tobacco and cigars and issue them a register number

Headquarters Positions

Director General, Excise Duties and Taxes Directorate
Director, Excise Duty Operations Division

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Regional Manager, Excise Duties
Manager, Verification and Enforcement Division
Team Leader, Verification and Enforcement Division

Subsection 221(1)

May approve a guarantee company putting up a bond in connection with a tobacco packer licence

Headquarters Positions

Director General, Excise Duties and Taxes Directorate

Field Positions

Director, Tax Services Office

Section 243

May judge alcohol to be non-potable (denatured); form an opinion that spirits are
non-potable (denatured); and approve special denaturants

Headquarters Positions

Director General, Excise Duties and Taxes Directorate
Director, Excise Duty Operations Division

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Regional Manager, Excise Duties
Manager, Verification and Enforcement Division
Team Leader, Verification and Enforcement Division

NOTE:

A decision regarding this provision is based upon the recommendation of the Director, Laboratory and Scientific Services, and the Industry Specialist.

Subsection 250(1)

May authorize the granting of a licence to manufacture wood alcohol and approve a guarantee company putting up a bond in connection with the licence

Headquarters Positions

Director General, Excise Duties and Taxes Directorate
Director, Excise Duty Operations Division

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Regional Manager, Excise Duties
Manager, Verification and Enforcement Division
Team Leader, Verification and Enforcement Division

Subsection 256(1)

May grant a special temporary licence to engage in the manufacture of denatured spirits

Headquarters Positions

Director General, Excise Duties and Taxes Directorate
Director, Excise Duty Operations Division

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Regional Manager, Excise Duties
Manager, Verification and Enforcement Division
Team Leader, Verification and Enforcement Division

Subsection 256(2)

May determine the amount of security (not less than four thousand nor more than ten thousand dollars) to be put up by an applicant for a special temporary licence to manufacture denatured spirits

Headquarters Positions

Director General, Excise Duties and Taxes Directorate
Director, Excise Duty Operations Division

Field Positions

Director, Tax Services Office

Subsection 256(3)

May decide whether a guarantee company or a chartered bank putting up a bond is acceptable

Headquarters Positions

Director General, Excise Duties and Taxes Directorate

Field Positions

Director, Tax Services Office

Subsection 256(4)

May approve the form of a bond of a guarantee company

Headquarters Positions

Director General, Excise Duties and Taxes Directorate

Field Positions

Director, Tax Services Office

Subsection 257(1)

May require supporting information relating to a distilling process from an applicant for a special temporary licence to manufacture denatured spirits

Headquarters Positions

Director General, Excise Duties and Taxes Directorate
Director, Excise Duty Operations Division

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Regional Manager, Excise Duties
Manager, Verification and Enforcement Division
Team Leader, Verification and Enforcement Division

Subsection 257(2)

May determine a period of less than a year for a temporary licence

Headquarters Positions

Director General, Excise Duties and Taxes Directorate
Director, Excise Duty Operations Division

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Regional Manager, Excise Duties
Manager, Verification and Enforcement Division
Team Leader, Verification and Enforcement Division

Subsection 257(3)

May determine persons to whom licences are not to be granted

Headquarters Positions

Director General, Excise Duties and Taxes Directorate
Director, Excise Duty Operations Division

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Regional Manager, Excise Duties
Manager, Verification and Enforcement Division
Team Leader, Verification and Enforcement Division

Subsection 259(2)

May allow additional time for a manufacturer in relation to the expiration of a special temporary licence

Headquarters Positions

Director General, Excise Duties and Taxes Directorate
Director, Excise Duty Operations Division

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Regional Manager, Excise Duties
Manager, Verification and Enforcement Division
Team Leader, Verification and Enforcement Division