AUTHORIZATION TO EXERCISE POWERS
OR PERFORM DUTIES OF
THE MINISTER OF NATIONAL REVENUE
UNDER THE EXCISE ACT, 2001

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Pursuant to subsection 9(2) of the Excise Act, 2001^a,

1. I hereby authorize a person holding the position of Deputy Commissioner or a position of Assistant Commissioner in the Canada Customs and Revenue Agency, or a person authorized to perform the duties of one of those positions, to exercise the powers and perform the duties of the Minister of National Revenue under the Act, effective on the date subsection 9(2) of that Act comes into effect; and

2. 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 of National Revenue under those provisions of the Act that are set out in that Schedule, effective on the date the specified provision comes into effect.

SCHEDULE

(Excise Act, 2001)

Officers authorized to exercise the powers and perform the duties of the Minister of National Revenue under the provisions of the Excise Act, 2001 set out below, effective on the date the specified provision comes into effect¹

Section 2 - Definition of "approved formulation"

May approve the formula to be used in making a product with alcohol and form an opinion that an imported product would be a product under paragraph (a) if made in Canada by a licensed user

Headquarters Positions

Deputy Assistant Commissioner, Excise and GST/HST Rulings Directorate
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Assistant Director, Excise Duty
Regional Manager, Excise Duty

A decision under this provision is based upon the recommendation of the Director General, Laboratory and Scientific Services Directorate, or the Director, Industrial Commodities Division, or a person authorized to perform the duties of one of those positions.

Section 2 - Definition of "prescribed", paragraphs (a) and (b)

May authorize a form or the manner of filing a form, and specify the information to be given on or with a form

Headquarters Positions

Deputy Assistant Commissioner, Excise and GST/HST Rulings Directorate
Director General, Business Returns and Payments Processing Directorate
Director General, Tax Appeals Directorate
Director General, Customs Appeals Directorate
Director, Business Registration and Corporation Returns Division
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations
Manager, Excise Operations, Business Registration and Corporation Returns Division

Field Positions

Director, Summerside Tax Centre
Director, Tax Services Office
Assistant Director, Business Division, Summerside Tax Centre
Assistant Director, Verification and Enforcement Division
Assistant Director, Excise Duty
Regional Manager, Excise Duty
Manager, Corporate Services and Excise, Summerside Tax Centre
Team Leader, Excise Duties and Other Levies, Summerside Tax Centre

Section 11

May designate any person or class of persons as an analyst for the purposes of this Act

Headquarters Positions

Deputy Assistant Commissioner, Excise and GST/HST Rulings Directorate

Section 12

May designate officers who may administer oaths and take and receive affidavits

Headquarters Positions

Deputy Assistant Commissioner, Compliance Programs Branch
Deputy Assistant Commissioner, Excise and GST/HST Rulings Directorate
Director General, Audit Directorate
Director General, Business Returns and Payments Processing Directorate
Director General, Customs Appeals Directorate
Director General, Investigations Directorate
Director General, Revenue Collections Directorate
Director General, Tax Appeals Directorate
Director, Accounts Receivable Division, Revenue Collections Directorate
Director, Anti-Evasion Division, Investigations Directorate
Director, Audit Program Operations Division, Audit Directorate
Director, Business Registration and Corporation Returns Division
Director, Excise Duties and Taxes Division
Director, Policy and Programs Division, Investigations Directorate
Director, Tax Operations Division, Investigations Directorate

Field Positions

Director, Summerside Tax Centre
Director, Tax Services Office

Section 14

May issue a spirits licence, a wine licence, a user's licence, a tobacco licence or a tobacco dealer's licence

Headquarters Positions

Deputy Assistant Commissioner, Excise and GST/HST Rulings Directorate
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Assistant Director, Excise Duty
Regional Manager, Excise Duty

Section 15

May issue a ferment-on-premises registration

Headquarters Positions

Deputy Assistant Commissioner, Excise and GST/HST Rulings Directorate
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Assistant Director, Excise Duty
Regional Manager, Excise Duty

Section 16

May issue a user's registration

Headquarters Positions

Deputy Assistant Commissioner, Excise and GST/HST Rulings Directorate
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Assistant Director, Excise Duty
Regional Manager, Excise Duty

Section 17

May issue an alcohol registration

Headquarters Positions

Deputy Assistant Commissioner, Excise and GST/HST Rulings Directorate
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Assistant Director, Excise Duty
Regional Manager, Excise Duty

Subsection 18(1)

May issue a specially denatured alcohol registration

Headquarters Positions

Deputy Assistant Commissioner, Excise and GST/HST Rulings Directorate
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Assistant Director, Excise Duty
Regional Manager, Excise Duty

Subsection 18(2)

May impose restrictions on the use of particular grades of specially denatured alcohol

Headquarters Positions

Deputy Assistant Commissioner, Excise and GST/HST Rulings Directorate
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

A decision under this provision is based upon the recommendation of the Director General, Laboratory and Scientific Services Directorate, or the Director, Industrial Commodities Division, or a person authorized to perform the duties of one of those positions.

Subsection 19(1)

May issue an excise warehouse licence

Headquarters Positions

Deputy Assistant Commissioner, Excise and GST/HST Rulings Directorate
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Assistant Director, Excise Duty
Regional Manager, Excise Duty

Subsection 20(1)

May issue a special excise warehouse licence

Headquarters Positions

Deputy Assistant Commissioner, Excise and GST/HST Rulings Directorate
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Assistant Director, Excise Duty
Regional Manager, Excise Duty

Subsection 21(2)

Shall cancel the special excise warehouse licence of a person who is no longer authorized to distribute a tobacco product

Headquarters Positions

Deputy Assistant Commissioner, Excise and GST/HST Rulings Directorate
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Assistant Director, Excise Duty
Regional Manager, Excise Duty

Section 22

May issue a licence to a person who is licensed under the Customs Act to operate a duty free shop

Headquarters Positions

Deputy Assistant Commissioner, Excise and GST/HST Rulings Directorate
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Assistant Director, Excise Duty
Regional Manager, Excise Duty

Subsection 23(2)

May amend, suspend, renew, cancel or reinstate any licence or registration

Headquarters Positions

Deputy Assistant Commissioner, Excise and GST/HST Rulings Directorate
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Assistant Director, Excise Duty
Regional Manager, Excise Duty

Paragraphs 23(3)(a) and (c)

May specify the activities that may be carried on under a licence or registration and the premises where those activities may be carried on, and may impose conditions as deemed appropriate

Headquarters Positions

Deputy Assistant Commissioner, Excise and GST/HST Rulings Directorate
Director, Excise Duties and Taxes Division
Manager, Excise Duty Operations

Field Positions

Director, Tax Services Office
Assistant Director, Verification and Enforcement Division
Assistant Director, Excise Duty
Regional Manager, Excise Duty

Paragraph 23(3)(b)

Shall require security for a spirits licence or a tobacco licence, in a satisfactory form and in an amount determined in accordance with the regulations

Headquarters Positions

Deputy Assistant Commissioner, Excise and GST/HST Rulings Directorate

¹ Note: Section 8 of the Excise Act, 2001 authorizes the Commissioner of Customs and Revenue to exercise the powers and perform the duties of the Minister under that Act.