DELEGATION OF THE MINISTER OF
NATIONAL REVENUE'S POWERS AND DUTIES
INCOME TAX ACT

AUTHORIZATION

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This document supersedes the delegation of the Minister's powers and duties under Regulation 900 of the Income Tax Regulations

1. Pursuant to subsection 220(2.01) of the Income Tax Act as amended (the Act), I hereby authorize a person holding the position of 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 its Regulations.

2. I authorize an officer holding a position in the Department of National Revenue 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 and its Regulations that are set out in the attached Schedule.

NOTE

Pursuant to subsection 220(1) of the Income Tax Act, the Deputy Minister of National Revenue may exercise all the powers and perform the duties of the Minister of National Revenue under the Income Tax Act.

SCHEDULE

Officers authorized to exercise the powers and duties of the Minister under the Income Tax Act and its Regulations

Subsection 10(2.1)

May approve another method to evaluate business inventory

Field Positions

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

Subsection 10(3)

If an inventory valuation was incorrect, may deem that the method adopted was pursuant to subsection 10(1) of the Act

Field Positions

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

Subsection 10(7)

May approve the revocation of an election made pursuant to subsection 10(6) of the Act

Field Positions

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

Subsection 13(6)

Miss-classified depreciable property - May deem property to be of a particular class

Field Positions

Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Investigations Division
Assistant Director, Verification and Enforcement Division
Manager, Investigations Division
Manager, Verification and Enforcement Division
Team Leader, Investigations Division
Team Leader, Verification and Enforcement Division
Subparagraph (c)(ii) of the definition

"small business development bond" in subsection 15.1(3)

May make a notification that a joint election has not been made in respect of an obligation that is a qualifying debt obligation

Field Positions

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

Subsection 15.1(5)

May establish that an issuer of a small business development bond has made a false declaration

Field Positions

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

Subparagraph 15.1(10)(b)(i) as it read on June 9, 1993

May notify that a joint election (small business development bond) was not received

Field Positions

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

The definition "small business development bond" in subsection 15.2(3)

May notify that a joint election has not been made in respect of a qualified debt obligation

Field Positions

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

Subsection 15.2(5)

May establish that an issuer of a small business bond has knowingly made a false declaration in a joint election in respect of an obligation

Field Positions

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

Paragraph 15.2(8)(b)

May notify that a joint election (small business bond) was not received

Field Positions

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

Subsection 18(2.4)

Failure to file agreement for associate corporations - Shall allocate a base level deduction for associated corporations re: interest deduction

Field Positions

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

Subsection 28(3)

May concur with other than a "cash" method for calculating business income for the year from farming or fishing

Field Positions

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

Subsection 34(b)

Professional business - May approve the revocation of an election that an amount in respect of work in progress at the end of the year not be included in income

Field Positions

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

Subparagraph 39(1)(a)(i.1)

Meaning of capital gain and capital loss - May accept a longer period for
gifts by will to apply

Field Positions

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

Subsection 45(3)

May demand that an election as a principal residence be made in respect of a multi-use property

Field Positions

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

Subsection 58(5)

Government annuities and like annuities - May, in the event of a disagreement, allocate between spouses the amount to be deducted under this section

Field Positions

Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Client Services Division
Assistant Director, Verification and Enforcement Division
Manager, Client Services Division
Manager, Verification and Enforcement Division
Team Leader, Client Services Division
Team Leader, Verification and Enforcement Division
Senior T1 Client Services and Resource Officer

Subsection 65(3)

May fix the portions of the allowances which the lessee and lessor each may deduct in the event of a disagreement between the two

Field Positions

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

Subsection 66(12.68)

Shall assign an identification number to a corporation that agrees to issue a selling instrument in respect of flow-through shares

Field Positions

Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office

Subsection 66(12.72)

Application of sections 231 to 231.3 of the Act - May verify or ascertain expenses in respect of amounts renounced under subsections 66(12.6), (12.601), (12.62) or (12.64) of the Act

Field Positions

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

Subsection 66(12.73)

May reduce an amount purported to be renounced in respect of
Canadian exploration expenses

Field Positions

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

Subsection 66(12.74)

May accept late filed forms required pursuant to subsections 66(12.68), (12.69), (12.691), (12.7) or (12.701) of the Act

Field Positions

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

Subsection 66(12.741)

May determine the time period for a late renunciation

Field Positions

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

Subsection 66(14.4)

Special product corporation - May permit a designation under subsections 66(14.1) or (14.2) of the Act to be filed or amended

Field Positions

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

Paragraph 70(5.2)(d)

Resource property and land inventory of a deceased taxpayer - May extend the period for showing that property has become vested in the spouse or trust

Field Positions

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

Paragraph 70(5.2)(f)

Resource property and land inventory - deceased taxpayer - May extend the period for showing that property has become vested in the spouse or trust

Field Positions

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

Subparagraph 70(5.4)(g)(ii) as it read before its repeal by S.C. 1986, c. 6, s. 33(2)

Indexed securities - deceased taxpayer - May extend the period for showing that the securities have become vested in the spouse or trust

Field Positions

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

Subsection 70(6)

Transfer or distribution of property to a spouse or spouse trust on death - May extend the period for showing that property has become vested in a spouse or trust

Field Positions

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

Subsection 70(6.1)

Transfer or distribution of Net Income Stabilization Account (NISA) to a spouse
or a trust - deceased taxpayer - May allow a longer period for showing that property has become vested indefeasibly in a spouse or trust

Field Positions

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

Subsection 70(9)

Transfer of farm property to a child - deceased taxpayer - May extend the period for showing that farm property has become vested in a child

Field Positions

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

Subsection 70(9.2)

Transfer of family farm corporations and partnerships - deceased taxpayer - May extend the period for showing that property has become vested in a child

Field Positions

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

Subsection 80(2)(i)

May designate the order of settling of commercial obligations if the debtor
does not so designate

Field Positions

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

Subsection 80(16)

May designate amounts under subsections 80(5) to (11) of the Act to the extent that the debtor would have been permitted to designate those amounts

Field Positions

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

Subsection 83(3.1)

May request that an election referred to in subsection 83(3) of the Act be made for qualifying dividends

Field Positions

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

Paragraph 85(1)(e.1)

Property transfer to corporation by shareholder - two or more properties described in (d) or (e) - May designate the order in which properties are disposed of if the taxpayer does not do so

Field Positions

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

Paragraph 85(5.1)(f)

Transfer of depreciable property - two or more properties - May designate the order in which properties are disposed of if taxpayer does not do so

Field Positions

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

Subsection 85(7.1)

May allow a late or amended election in respect of a property transfer

Field Positions

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

Subparagraph (b)(ii) of the definition of "public corporation" in subsection 89(1)

May designate a public corporation

Field Positions

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

Paragraph 89(3)(b)

Simultaneous dividends - May designate the order of payment

Field Positions

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

Subsection 91(2)

Shares of foreign affiliates - May designate reasonable amounts for a reserve

Field Positions

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

Subsection 93(5.1)

Shares of foreign affiliates - May permit a late or amended election

Field Positions

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

Subsection 96(5.1)

Partnerships and members - May accept a late or amended election

Field Positions

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

Subsection 104(2)

Trust and estates - taxed as individual - May designate trustees deemed to be, in respect of all the trusts, an individual whose property and income are of the trusts

Field Positions

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

Paragraph 104(23)(a)

Trust and estates - testamentary trust - May agree with a change of fiscal period

Field Positions

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

Subsection 115.1(1)

May, under a provision contained in a tax convention or agreement, enter into an agreement with another person with respect to the taxation of the other person, and all determinations made in accordance with the agreement shall be deemed to be in accordance with the Act

Headquarters Positions

Director General, International Tax Directorate
Deputy Director General, International Tax Directorate

Subsection 115.1(2)

May concur in the transfer of rights and obligations under an agreement described in subsection 115.1(1) of the Act

Headquarters Positions

Director General, International Tax Directorate
Deputy Director General, International Tax Directorate

Subsection 116(2)

May accept security in respect of a disposition and issue a certificate fixing an amount equal to the estimated amount set out in the notice issued under paragraph 116(1)(c).

Headquarters Positions

Director General, Revenue Collections Programs Directorate
Director, Accounts Receivable Division

Field Positions

Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Investigations Division
Assistant Director, Revenue Collections Division
Assistant Director, Verification and Enforcement Division
Manager, International Tax
Manager, Revenue Collections
Manager, Technical Services
Manager, Verification and Enforcement Division
Team Leader, Revenue Collections
Team Leader, Verification and Enforcement Division

Subsection 116(4)

May accept security in respect of property disposed of and issue a certificate in respect of the disposition

Headquarters Positions

Director General, Revenue Collections Programs Directorate
Director, Accounts Receivable Division

Field Positions

Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Investigations Division
Assistant Director, Revenue Collections Division
Assistant Director, Verification and Enforcement Division
Manager, International Tax
Manager, Revenue Collections
Manager, Technical Services
Team Leader, Revenue Collections

Subsection 116(5.2)

May accept security and issue a certificate in respect of a disposition

Field Positions

Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Investigations Division
Assistant Director, Revenue Collections Division
Assistant Director, Verification and Enforcement Division
Manager, International Tax
Manager, Revenue Collections
Manager, Technical Services
Team Leader, International Tax
Team Leader, Revenue Collections

Paragraph 118(4)(e)

Limitations on married exemptions - May, where more than one person is entitled to a deduction, fix portions if the taxpayers can't agree on the amount each will deduct

Field Positions

Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Client Services Division
Assistant Director, Investigations Division
Assistant Director, Verification and Enforcement Division
Manager, Client Services Division
Manager, Investigations Division
Manager, Verification and Enforcement Division
Team Leader, Client Services Division
Team Leader, Investigations Division
Team Leader, Verification and Enforcement Division
Officer, Client Services Division

Paragraph 118.1(6)(b)

May accept an undertaking that a gift of capital property by a non-resident will be
held for use in the public interest

Field Positions

Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Corporation Services Division
Assistant Director, Investigations Division
Assistant Director, Verification and Enforcement Division
Manager, Investigations Division
Manager, Verification and Enforcement Division
Team Leader, Investigations Division
Team Leader, Verification and Enforcement Division

Subsection 118.3(3)

Partial dependency - May fix the portions if the taxpayers cannot agree on the amount each will deduct

Field Positions

Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Client Services Division
Assistant Director, Investigations Division
Assistant Director, Verification and Enforcement Division
Manager, Client Services Division
Manager, Investigations Division
Manager, Verification and Enforcement Division
Team Leader, Client Services Division
Team Leader, Investigations Division
Team Leader, Verification and Enforcement Division
Officer, Client Services Division

Subsection 122.61(1)

May demand that a person's cohabiting spouse file a return of income for the year in order to determine an overpayment for the Child Tax Benefit (CTB)

Headquarters Positions

Director, Benefit Programs Directorate
Manager, Benefit Programs Directorate
Program Officer, Benefit Programs Directorate

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
Manager, Enquiries and Adjustments Division
Manager, Individual and Estate Returns Division

Subsection 122.62(2)

May, at any time, extend the time for filing a notice under subsection 122.62(1) of the Act

Headquarters Positions

Director, Benefit Programs Directorate
Manager, Benefit Programs Directorate
Program Officer, Benefit Programs Directorate

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
Manager, Enquiries and Adjustments Division
Manager, Individual and Estate Returns Division

Subsection 122.62(5)

May define the form required to elect, for determining, in the case of the death of a cohabiting spouse, the amount deemed to be an overpayment for the purposes of subsection 122.61(1) of the Act

Headquarters Positions

Director, Benefit Programs Directorate
Manager, Benefit Programs Directorate
Program Officer, Benefit Programs Directorate

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
Manager, Enquiries and Adjustments Division
Manager, Individual and Estate Returns Division

Subsection 122.62(6)

May define the form required to advise that a separation has taken place, and then the CTB entitlement may be recalculated solely on the basis of the eligible individual's income

Headquarters Positions

Director, Benefit Programs Directorate
Manager, Benefit Programs Directorate
Program Officer, Benefit Programs Directorate

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
Manager, Enquiries and Adjustments Division
Manager, Individual and Estate Returns Division
Team Leader, Enquiries and Adjustments Division
Team Leader, Individual and Estate Returns Division
T1 Client Services Officer, Enquiries and Adjustments Division
T1 Client Services Resource Officer, Enquiries and Adjustments Division
T1 Processing Resource Officer, Individual and Estate Returns Division

Subsection 125(4)

May send a notice if an agreement has not been filed pursuant to subsection 125(3) of the Act and allocate amounts to one or more of the corporations if filings are not made

Field Positions

Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Corporation Services Division
Assistant Director, Investigations Division
Assistant Director, Verification and Enforcement Division
Manager, Investigations Division
Manager, Verification and Enforcement Division
Team Leader, Investigations Division
Team Leader, Verification and Enforcement Division

Subsection 126(5.1)

Deductions for specified capital gains - May specify in respect of such capital gains if the taxpayer has not done so pursuant to section 110.6 of the Act

Field Positions

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

Subsection 127(10)

May request advice or a certificate or provide advice concerning property that may qualify for certification

Field Positions

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

Subsection 127(10.4)

May send a notice if an agreement has not been filed pursuant to
subsection 127(10.3) of the Act and allocate amounts to one or more of the corporations if filings are not made

Field Positions

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

Subsection 127.4(5.1)

May deem that an original acquisition of an approved share that occurs in an individual's taxation year (other than in the first 60 days) occurred at the beginning of the year

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, Verification and Enforcement Division
Manager, Verification and Enforcement Division
Team Leader, Verification and Enforcement Division

Subsection 127.53(3)

Multiple trusts - failure to file - May send a notice if an agreement has not been filed as contemplated by subsection 127.53(2) of the Act and allocate amounts to one or more of the trusts for a taxation year

Field Positions

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

Subsection 131(1.2)

May request an election re: capital gains dividend for a mutual fund corporation

Field Positions

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

Paragraph 133(7.2)(b)

Simultaneous dividends - Non-resident-owned investment corporation - May deem the date the dividend is payable if the corporation does not

Field Positions

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

Subsection 143.2(13)

May consider an indebtedness outside Canada as a limited-recourse amount unless certain conditions are met

Field Positions

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

Subsection 143.2(14)

May consider taxpayers not to be dealing at arm's length unless certain conditions are met

Field Positions

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

Subsection 145(1)

May accept a "supplementary unemployment benefit plan" for registration

Headquarters Positions

Director, Registered Plans Division

Subsection 146(2)

May accept a Retirement Savings Plan for registration where it complies with the conditions outlined in this subsection

Headquarters Positions

Director, Registered Plans Division

Subsection 146(3)

May accept a Retirement Savings Plan (RSP) for registration notwithstanding that the plan contains the provisions outlined in this subsection

Headquarters Positions

Director, Registered Plans Division

Subsection 146(22)

May allow contributions to a Registered Retirement Savings plan (RRSP) or a prescribed provincial pension plan made after the first 60 days of the year to be considered to have been made in the first 60 days

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, Tax Centre
Director, Tax Services Office
Assistant Director, Client Services Division
Assistant Director, Enquiries and Adjustments Division

Clause 146.01(1)(b)(iv)(B)

Home Buyer's Plan (HBP) - May accept a later time for the repayment of a particular amount in respect of an "excluded withdrawal" out of an RRSP

Headquarters Positions

Director General, Individual Returns and Payments Processing Directorate
Director, Individual Returns and Payments Processing Directorate
Manager, Individual Returns and Payments Processing Directorate
Senior Programs Officer, Individual Returns and Payments Processing Directorate

Field Positions

Director, Tax Centre

Subparagraph 146.01(2)(d)(i)

HBP - May consider a Retirement Savings Plans (RSP) withdrawal made after January of a calendar year an eligible amount

Headquarters Positions

Director General, Individual Returns and Payments Processing Directorate
Director, Individual Returns and Payments Processing Directorate
Manager, Individual Returns and Payments Processing Directorate
Senior Programs Officer, Individual Returns and Payments Processing Directorate

Field Positions

Director, Tax Centre

Paragraph (i) of the definition "eligible amount" in subsection 146.02(1)

Lifelong Learning Plan (LLP) - May accept a later time for the receipt of an "eligible amount"

Headquarters Positions

Director General, Individual Returns and Payments Processing Directorate
Director, Individual Returns and Payments Processing Directorate
Manager, Individual Returns and Payments Processing Directorate
Senior Programs Officer, Individual Returns and Payments Processing Directorate

Field Positions

Director, Tax Centre

Subparagraph (b)(iv) of the definition "excluded withdrawal" in subsection 146.02(1)

May accept a later date for the filing of a designation of repayment form

Headquarters Positions

Director General, Individual Returns and Payments Processing Directorate
Director, Individual Returns and Payments Processing Directorate
Manager, Individual Returns and Payments Processing Directorate
Senior Programs Officer, Individual Returns and Payments Processing Directorate

Field Positions

Director, Tax Centre

Subsection 146.1(2)

Registered Education Savings Plan (RESP) - May accept an Education Savings Plan for registration where the conditions of this subsection are met

Headquarters Positions

Director, Registered Plans Division

Subsection 146.1(2.2)

RESP - May waive the application of the conditions in subparagraphs (2)(d.1)(v) and (vi) where a beneficiary of a plan suffers from a severe and prolonged mental impairment

Headquarters Positions

Director, Registered Plans Division

Subsection 146.1(4)

RESP - May accept an ESP for registration without a prospectus

Headquarters Positions

Director, Registered Plans Division

Subsection 146.1(12.2)

RESP - May revoke the registration of an RESP for non-compliance with section 146.1 of the Act

Headquarters Positions

Director, Registered Plans Division

Subsection 146.3(2)

Retirement Income Fund (RIF) - May accept a retirement income fund for registration where the requirements of this subsection are met

Headquarters Positions

Director, Registered Plans Division

Subsection 147(2)

Deferred Profit Sharing Plan (DPSP) - May accept a Profit Sharing Plan for registration if the plan meets the requirements of this subsection

Headquarters Positions

Director, Registered Plans Division

Subsection 147(2.2)

May extend the time a DPSP has to satisfy the requirements of paragraph 147(2)(i.1) of the Act

Headquarters Positions

Director, Registered Plans Division

Subsection 147(3)

May accept an employees profit sharing plan for registration where all the required capital gains and losses have been allocated

Headquarters Positions

Director, Registered Plans Division

Subsection 147(4)

DPSP - May make a determination upon application of the amount of capital gains and losses

Headquarters Positions

Director, Registered Plans Division

Subsection 147(9)

May make a determination as to the extent an amount may be deductible where the requirements of subsection 147(5.1) of the Act have not been satisfied

Headquarters Positions

Director, Registered Plans Division

Subsection 147(14)

May revoke the registration of a DPSP and give notice thereof

Headquarters Positions

Director, Registered Plans Division

Subsection 147(14.1)

May revoke the registration of a DPSP if a loan or benefit has been extended in contravention of paragraph 147(2)(k.1) of the Act and give notice of the effective date of the revocation

Headquarters Positions

Director, Registered Plans Division

Subsection 147(22)

May exempt all or a portion of an amount from the application of subsection 147(19) of the Act where the amount was transferred from a DPSP on behalf of a beneficiary in a year where the limits of 147(5.1) in respect of the beneficiary were not met

Headquarters Positions

Director, Registered Plans Division

Subsection 147.1(1)

Definition "Compensation" - May accept an amount in respect of remuneration received while a non-resident

Headquarters Positions

Director, Registered Plans Division

Subsection 147.1(2)

May accept a Pension Plan for registration where the requirements of this subsection are met and may set the date of registration

Headquarters Positions

Director, Registered Plans Division

Subsection 147.1(4)

Registered Pension Plan (RPP) - May accept an amendment to an RPP where the requirements of this subsection are met

Headquarters Positions

Director, Registered Plans Division

Subsection 147.1(5)

RPP - May impose reasonable conditions with respect to RPP's

Headquarters Positions

Director, Registered Plans Division

Subsection 147.1(6)

RPP - May approve situations where the person or a majority of the persons who constitute the body of the administrator are not resident in Canada

Headquarters Positions

Director, Registered Plans Division

Subsection 147.1(10)

May certify that past service contributions may be made to an RPP, including situations where the member died

Headquarters Positions

Director, Registered Plans Division

Field Positions

Director, International Tax Services Office
Director, Tax Centre

Paragraph 147.1(10)(a)

Defined Benefit RPP - Past service benefits - May certify that prescribed conditions have been met

Headquarters Positions

Director, Registered Plans Division

Field Positions

Director, Tax Centre

Paragraph 147.1(10)(b)

Defined Benefit RPP - Past service benefits - May allow any death benefits associated with the event to be paid

Headquarters Positions

Director, Registered Plans Division

Subsection 147.1(11)

May give notice of intent to revoke an RPP as of a particular date for the reasons listed in this subsection

Headquarters Positions

Director, Registered Plans Division

Subsection 147.1(12)

May give notice of revocation of an RPP as of a particular date

Headquarters Positions

Director, Registered Plans Division

Subsection 147.1(14)

RPP - Multi-employer plans (MEPs) - May give notice in writing to the administrators of two or more MEPs, that the application of 147.1(9) of the Act, with respect to the plans, has been modified

Headquarters Positions

Director, Registered Plans Division

Subsection 147.2(3)

RPP - For purposes of 147.2(2) of the Act, may stipulate what information an actuarial report requires

Headquarters Positions

Director, Registered Plans Division

Subsection 147.3(8)

RPP -Where a money purchase pension plan replaces a defined benefit plan, may accept the transfer

Headquarters Positions

Director, Registered Plans Division

Subsection 147.3(13)

RPP - Excess transfer - May deem an amount to be transferred in accordance with
subsections 147.3(1) and (2) of the Act

Headquarters Positions

Director, Registered Plans Division

Paragraph 149(1)(l)

Non-profit organizations - May determine whether a club, society or association was not a charity within the meaning of subsection 149.1(1) of this Act

Headquarters Positions

Director, Charities Division

Field Positions

Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Client Services Division
Assistant Director, Verification and Enforcement Division

Subsection 149.1(1.2)

May authorize changes to the way a charitable foundation calculates its disbursement quota, including a method to calculate the fair market value of the property

Headquarters Positions

Director, Charities Division

Subsection 149.1(2)

May revoke the registration of a charitable organization for the reasons described in
subsection 168(1) of the Act or this subsection

Headquarters Positions

Director, Charities Division

Subsection 149.1(3)

May revoke the registration of a public foundation for the reasons described in
subsection 168(1) of the Act or this subsection

Headquarters Positions

Director, Charities Division

Subsection 149.1(4)

May revoke the registration of a private foundation for the reasons described in
subsection 168(1) of the Act or this subsection

Headquarters Positions

Director, Charities Division

Subsection 149.1(4.1)

May revoke the registration of a charity for improper gifting to other charities

Headquarters Positions

Director, Charities Division

Subsection 149.1(5)

May reduce the disbursement requirements of registered charities

Headquarters Positions

Director, Charities Division

Subsection 149.1(6.3)

May designate a charity to be a charitable organization, public or private foundation

Headquarters Positions

Director, Charities Division

Subsection 149.1(6.4)

May register a national arts service organization

Headquarters Positions

Director, Charities Division

Subsection 149.1(7)

May designate or revoke the designation of a charity as a charity associated with one or more specified charities

Headquarters Positions

Director, Charities Division

Subsection 149.1(8)

May allow charities to accumulate property for a particular purpose over a period of time

Headquarters Positions

Director, Charities Division

Subsection 149.1(13)

May designate a private foundation to be a public one

Headquarters Positions

Director, Charities Division

Subsection 149.1(15)

Shall make public the information contained in a charities' public information return and may communicate the annual listing of registered charities including their name, location, registration number, date of registration or revocation

Headquarters Positions

Director, Charities Division

Field Positions

Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Client Services Division

Paragraph 150(1)(e)

May require a person to file a return

Field Positions

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

Subsection 150(2)

May demand the filing of a return in prescribed form and containing prescribed information

Headquarters Positions

Director General, Client Services Directorate
Director General, Investigations Directorate
Director, Anti-Evasion Division
Director, Charities Division
Director, Operations Division
Director, Policy and Programs Division, Investigations Directorate

Field Positions

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

Subsection 150.1(1)

Electronic Filing - May specify the manner of filing

Headquarters Positions

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

Subsection 150.1(2)

May specify the criteria to be met by a person wishing to file electronically

Headquarters Positions

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

Subsection 152(9)

May advance an alternative argument in support of an assessment

Headquarters Positions

Director, Income Tax Appeals Division
Manager, Income Tax Appeals Division

Field Positions

Chief of Appeals
Manager, Litigation

Subsection 153(1.1)

May determine a lesser amount to be deducted at source because of undue hardship

Headquarters Positions

Director General, Client Services Directorate
Director General, International Tax Directorate
Deputy, Director General, International Tax Directorate
Director, Client Services Programs Division
Manager, Individual Programs Section

Field Positions

Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Client Services Division
Assistant Director, Verification and Enforcement Division
Manager, Client Services Division
Manager, Verification and Enforcement Division
Team Leader, Verification and Enforcement Division
Team Leader, Client Services Division
Officer, Client Services Division

Subsection 159(2)

May issue a clearance certificate

Headquarters Positions

Director General, Audit Directorate
Director General, Investigations Directorate
Director General, Revenue Collections Directorate
Director, Accounts Receivable Division
Director, Investigations Operations Division
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, Client Services Division
Assistant Director, Investigations Division
Assistant Director, Verification and Enforcement Division
Manager, Investigations Division
Manager, Verification and Enforcement Division
Team Leader, Client Services Division
Team Leader, Investigations Division
Team Leader, Verification and Enforcement Division

Subsection 159(4)

May accept security for an election by an emigrant to pay taxes due in installments

Headquarters Positions

Director General, Revenue Collections Directorate
Director, Accounts Receivable Division

Field Positions

Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Revenue Collections Division
Assistant Director, Investigations Division
Assistant Director, Verification and Enforcement Division
Manager, International Tax
Manager, Investigations Division
Manager, Revenue Collections
Manager, Verification and Enforcement Division
Team Leader, International Tax
Team Leader, Investigations Division
Team Leader, Non-Resident Tax
Team Leader, Revenue Collections
Team Leader, Verification and Enforcement Division

Subsection 159(5)

May accept security from a representative of a deceased taxpayer where
subsections 70(2), (5), (5.2) or (9.4) of the Act are applicable

Headquarters Positions

Director General, Revenue Collections Directorate
Director, Accounts Receivable Division

Field Positions

Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Investigations Division
Assistant Director, Revenue Collections Division
Assistant Director, Verification and Enforcement Division
Manager, International Tax
Manager, Investigations Division
Manager, Revenue Collections
Manager, Verification and Enforcement Division
Team Leader, International Tax
Team Leader, Investigations Division
Team Leader, Revenue Collections
Team Leader, Verification and Enforcement Division

Subsection 159(6.1)

May accept security where tax is deferred by election under this subsection in case of deemed dispositions by a trust under the 21 year rule

Headquarters Positions

Director General, Revenue Collections Directorate
Director, Accounts Receivable Division

Field Positions

Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Revenue Collections Division
Manager, Revenue Collections
Team Leader, Revenue Collections

Subsection 161(6)

May postpone the date for payment, where the income of a resident from a foreign country
is in blocked currency and payment would create extreme hardship

Headquarters Positions

Director General, Revenue Collections Directorate
Director, Accounts Receivable Division

Field Positions

Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office

Subsection 164(1.2)

May apply to a judge to not issue a refund or surrender a security if an amount assessed against a taxpayer would be jeopardized

Headquarters Positions

Director General, Revenue Collections Directorate
Director, Accounts Receivable Division

Subsection 164(4.1)

May surrender any security to the taxpayer, or any other taxpayer who has filed another objection or appeal

Headquarters Positions

Director, Income Tax Appeals Division
Manager, Income Tax Appeals Division

Subsection 165(1.12)

May request a large corporation which has filed a notice of objection to provide the information required by paragraphs 165(1.11)(b) or (c) of the Act

Headquarters Positions

Director, Income Tax Appeals Division
Manager, Income Tax Appeals Division

Field Positions

Chief of Appeals
Team Leader, Appeals
Large Objections Case Manager

Subsection 165(3)

Shall, on receipt of an objection, reconsider the assessment and vacate, confirm or vary the assessment and notify the taxpayer

Headquarters Positions

Director, Income Tax Appeals Division
Manager, Income Tax Appeals Division

Field Positions

Chief of Appeals
Team Leader, Appeals
Large Objections Case Manager

Subsection 165(6)

May accept a notice of objection that was not served as required by
subsection 165(2) of the Act

Headquarters Positions

Director, Income Tax Appeals Division
Manager, Income Tax Appeals Division

Field Positions

Chief of Appeals
Team Leader, Appeals
Large Objections Case Manager

Subsection 166.1(4)

May accept applications for extension of time to file a notice of objection served not made as required by subsection (3)

Headquarters Positions

Director, Income Tax Appeals Division
Manager, Income Tax Appeals Division

Field Positions

Chief of Appeals
Team Leader, Appeals
Large Objections Case Manager

Subsection 166.1(5)

May grant or refuse an extension of time to file notice of objection and notify the requester by registered mail

Headquarters Positions

Director, Income Tax Appeals Division
Manager, Income Tax Appeals Division

Field Positions

Chief of Appeals
Team Leader, Appeals
Large Objections Case Manager

Subsection 168(1)

May give notice of the intent to revoke the registration of a registered charity or national Canadian amateur athletic association

Headquarters Positions

Director, Charities Division

Subsection 168(2)

May publish a notice of the revocation of a registered charity in the Canada Gazette, and shall publish such notice when the registered charity applies in writing for the revocation of its registration

Headquarters Positions

Director, Charities Division

Subsection 169(3)

May, with approval of the taxpayer, dispose of an appeal

Headquarters Positions

Director, Income Tax Appeals Division
Manager, Income Tax Appeals Division

Field Positions

Chief of Appeals
Manager, Litigation
Team Leader, Litigation

Section 173

May, with the concurrence of the taxpayer, refer a matter to the Tax Court of Canada

Headquarters Positions

Director, Income Tax Appeals Division

Section 174

May apply to the Tax Court of Canada for a determination where a question of law, fact or mixed law and fact is common to assessments of two or more taxpayers

Headquarters Positions

Director, Income Tax Appeals Division
Manager, Income Tax Appeals Division

Field Positions

Chief of Appeals
Manager, Litigation

Subsection 174(4.1)

Where a question is determined by the Tax Court of Canada, may appeal from the determination

Headquarters Positions

Director, Income Tax Appeals Division

Subsection 176(1) *

Cause notice, etc., to be forwarded to the Tax Court of Canada

Headquarters Positions

Director, Income Tax Appeals Division
Manager, Income Tax Appeals Division
Senior Appeals Officer, Income Tax Appeals Division
Appeals Officer, Income Tax Appeals Division

Field Positions

Chief of Appeals
Manager, Litigation
Team Leader, Litigation
Litigation Officer
* This delegation was approved on October 28, 1999

Section 179.1

May apply to the Tax Court of Canada for an order for a taxpayer to pay up to 10% of the amount in dispute where one of the main purposes for the appeal was to defer payment of amounts payable under the Act

Headquarters Positions

Director, Income Tax Appeals Division
Manager, Income Tax Appeals Division

Field Positions

Chief of Appeals
Manager, Litigation

Subsection 181.5(3)

May request a related corporation to file an agreement as required by
subsection 181.5(2) of the Act, and if one is not filed within 30 days, may allocate an
amount amongst the related members of the group

Field Positions

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

Subparagraph 184(3.1)(c)(iii)

Election to treat a dividend as a loan - May agree to the date of an election in writing

Field Positions

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

Subparagraph 184(3.1)(d)(ii)

May notify a corporation that it has an excess of dividends paid over the portion payable out of tax-paid undistributed surplus

Field Positions

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

Paragraph 184(3.1)(e)

May specify the conditions of a loan and the date by which it must be repaid

Field Positions

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

Subparagraph 184(3.2)(a)(ii)

Excess election re: dividends - tax-paid undistributed surplus or 1971 capital surplus - May notify a corporation that it has an excess in respect of the dividend

Field Positions

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

Paragraph 184(3.2)(c)

May specify the conditions of a loan and stipulate the date by which it must be repaid

Field Positions

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

Subsection 190.15(3)

May request a financial institution corporation to file an agreement on behalf of a related group and, if it does not do so within 30 days, allocate an amount amongst the related group

Field Positions

Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Corporation Services Division
Assistant Director, Investigations Division
Assistant Director, Verification and Enforcement Division
Manager, Investigations Division
Manager, Verification and Enforcement Division
Team Leader, Investigations Division
Team Leader, Verification and Enforcement Division

Subsection 190.16(3)

May request a life insurance corporation to file an agreement on behalf of a related group of life insurance corporations and, if it does not do so within 30 days, may allocate an amount amongst the related group

Field Positions

Director, Tax Centre
Assistant Director, Corporation Services Division

Subsection 191.1(5)

May request an associated corporation to file an agreement and, if one is not filed within 30 days, allocate the amount of dividend allowances amongst the group

Field Positions

Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Corporation Services Division
Assistant Director, Investigations Division
Assistant Director, Verification and Enforcement Division
Manager, Investigations Division
Manager, Verification and Enforcement Division
Team Leader, Investigations Division
Team Leader, Verification and Enforcement Division

Subsection 192(8)

Late designation on refundable tax on corporation's "qualifying shares" - May notify a corporation that a designation has not been made. As a result, the designation and payment must be made within 90 days of the notice

Field Positions

Director, Tax Centre
Assistant Director, Corporation Services Division

Subsection 204.1(4)

May waive Part X.1 tax payable on RRSP "excess amount" or an
RRSP "cumulative excess amount"

Headquarters Positions

Director General, Client Services Directorate
Director General, Individual Returns and Payments Processing Directorate
Director, Individual Returns and Payments Processing Directorate
Director, Client Services Programs Division
Manager, Individual Programs Section
Manager, 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, Non-Resident Withholding Accounts Division
Assistant Director, Returns Processing Division
Manager, Client Services Division
Team Leader, Client Services Division
Team Leader, Corporation/Estate Services Team
Team Leader, RPD Team
Team Leader, Service Team
Team Leader, T1 Client Services
Officer, Client Services Division

Subsection 204.4(2)

May accept a trust or a corporation as a registered investment (RI) if it meets requirements of this subsection

Headquarters Positions

Director, Registered Plans Division

Subsection 204.4(3)

May revoke the registration of an RI

Headquarters Positions

Director, Registered Plans Division

Subsection 204.4(5)

May declare a notice of revocation of an RI as a nullity

Headquarters Positions

Director, Registered Plans Division

Section 204.5

Shall publish a list of RI's in the Canada Gazette annually

Headquarters Positions

Director, Registered Plans Division

Subsection 204.81(1)

May register a labour-sponsored venture capital corporation if it meets the conditions of this subsection

Headquarters Positions

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

Subsection 204.81(6)

May revoke the registration of a labour-sponsored venture capital corporation for causes listed in this subsection

Headquarters Positions

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

Subsection 204.81(7)

Shall give notice of the proposed revocation to the registered labour-sponsored venture capital corporations by registered mail

Headquarters Positions

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

Subsection 204.81(8)

After 30 days of the revocation notice, may publish the fact of revocation in the
Canada Gazette

Headquarters Positions

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

Subsection 204.91(2)

May waive all or part of a tax payable under subsection (1) in respect of a month

Headquarters Positions

Director General, Individual Returns and Payments Processing Directorate
Director, Individual Returns and Payments Processing Directorate
Manager, Individual Returns and Payments Processing Directorate

Field Positions

Director, Tax Centre
Director, Tax Services Office

Subsection 212(14)

May issue a certificate of exemption to a non-resident

Headquarters Positions

Director General, International Tax Directorate
Deputy Director General, International Tax Directorate

Field Positions

Director, International Tax Services Office

Subsection 220(2.1)

May waive the requirement to file any prescribed form, receipt or other document

Headquarters Positions

Director General, Business Returns and Payments Processing Directorate
Director General, Individual Returns and Payments Processing Directorate
Director General, Revenue Collections Directorate
Director, Accounts Receivable Division
Director, Benefit Programs Directorate
Director, Charities Division
Director, Income Tax Appeals Division
Manager, Benefit Programs Directorate
Manager, Income Tax Appeals Division
Manager, Ministerial Correspondence Division
Program Officer, Benefit Programs Directorate

Field Positions

Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Chief of Appeals
Assistant Director, Enquiries and Adjustments Division
Assistant Director, Individual and Estate Returns Division
Assistant Director, Investigations Division
Assistant Director, Revenue Collections Division
Assistant Director, Verification and Enforcement Division
Manager, Enquiries and Adjustments Division
Manager, Individual and Estate Returns Division
Manager, Initial Verification
Manager, Litigation
Manager, Records
Manager, T1 Client Services
Manager, T1 Electronic Processing
Manager, T1 Processing
Manager, T1 Records
Manager, T1/T3 Processing
Manager, Investigations Division
Manager, Verification and Enforcement Division
Team Leader, Enquiries and Adjustments Division
Team Leader, Individual and Estate Returns Division
Team Leader, Investigations Division
Team Leader, Verification and Enforcement Division

Subsection 220(3)

May extend the time for filing a return

Headquarters Positions

Director General, Client Services Directorate
Director General, Individual Returns and Payments Processing Directorate
Director General, Revenue Collections Directorate
Director, Accounts Receivable Division
Director, Benefit Programs Directorate
Director, Charities Division
Director, Client Services Programs Division
Manager, Individual Programs Section
Manager, Ministerial Correspondence 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, Individual and Estate Returns Division
Assistant Director, International Tax Services Office
Assistant Director, Investigations Division
Assistant Director, Revenue Collections Division
Assistant Director, Verification and Enforcement Division
Manager, Investigations Division
Manager, Revenue Collections
Manager, Verification and Enforcement Division

Subsection 220(3.1)

May waive or cancel penalty or interest

Headquarters Positions

Director General, Audit Directorate
Director General, Business Returns and Payments Processing Directorate
Director General, Client Services Directorate
Director General, Individual Returns and Payments Processing Directorate
Director General, International Tax Directorate
Director General, Investigations Directorate
Director General, Revenue Collections Directorate
Director General, Scientific Research and Experimental Development Directorate
Deputy Director General, International Tax Directorate
Director, Accounts Receivable Division
Director, Anti-Evasion Division
Director, Benefit Programs Directorate
Director, Charities Division
Director, Client Services Programs Division
Director, Income Tax Appeals Division
Director, Individual Returns and Payments Processing Directorate
Director, Large Business Audit Division
Director, Operations Division
Director, Policy and Programs Division, Investigations Directorate
Director, Scientific Research and Experimental Development Directorate
Director, Small and Medium Enterprises Division
Director, Tax Avoidance and Special Audits Division
Director, Technical Applications and Valuation Division
Manager, Benefit Programs Directorate
Manager, Income Tax Appeals Division
Manager, Individual Programs Section
Manager, Individual Returns and Payments Processing Directorate
Manager, Ministerial Correspondence Division
Manager, Revenue Collections Directorate
Program Officer, Benefit Programs 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, Revenue Collections Division
Assistant Director, Verification and Enforcement Division
Manager, Client Services Division
Manager, Enquiries and Adjustments Division
Manager, Individual and Estate Returns Division
Manager, Investigations Division
Manager, Litigation
Manager, Revenue Collections
Manager, Verification and Enforcement Division
Assistant Manager, T1 Electronic Processing
Assistant Manager, T1 Initial Verification
Team Leader, Appeals
Team Leader, Client Services Division
Team Leader, Enquiries and Adjustments Division
Team Leader, Individual and Estate Returns Division
Team Leader, International Tax Services Office
Team Leader, Investigations Division
Team Leader, Litigation
Team Leader, Revenue Collections Division
Team Leader, Verification and Enforcement Division
Large Objections Case Manager
Co-ordinator, E-file
Co-ordinator, Estate Returns Processing
Co-ordinator, Notice Production
Co-ordinator, Notice Production and Specialty Services
Co-ordinator, Specialty Services
Co-ordinator, T1 Client Services
Co-ordinator, T1 Initial Verification
Co-ordinator, T1 Processing
Co-ordinator, T1/T3 Processing

Subsection 220(3.2)

May extend the time for making an election or grant permission to amend or revoke one

Headquarters Positions

Director General, Audit Directorate
Director General, Business Returns and Payments Processing Directorate
Director General, Client Services Directorate
Director General, Individual Returns and Payments Processing Directorate
Director General, International Tax Directorate
Director General, Investigations Directorate
Director General, Revenue Collections Directorate
Director General, Scientific Research and Experimental Development Directorate
Deputy Director General, International Tax Directorate
Director, Accounts Receivable Division
Director, Anti-Evasion Division
Director, Benefit Programs Directorate
Director, Client Services Programs Division
Director, Income Tax Appeals Division
Director, Large Business Audit Division
Director, Operations Division
Director, Policy and Programs Division, Investigations Directorate
Director, Scientific Research and Experimental Development Directorate
Director, Small and Medium Enterprises Division
Director, Tax Avoidance and Special Audits Division
Director, Technical Applications and Valuation Division
Manager, Benefit Programs Directorate
Manager, Income Tax Appeals Division
Manager, Individual Programs Section
Manager, Ministerial Correspondence Division
Manager, Revenue Collections Directorate
Program Officer, Benefit Programs 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, Revenue Collections Division
Assistant Director, Verification and Enforcement Division
Large Objections Case Manager
Manager, Client Services Division
Manager, Enquiries and Adjustments Division
Manager, Individual and Estate Returns Division
Manager, Investigations Division
Manager, Litigation
Manager, Revenue Collections
Manager, Verification and Enforcement Division
Assistant Manager, T1 Electronic Processing
Assistant Manager, T1 Initial Verification
Team Leader, Appeals
Team Leader, Client Services Division
Team Leader, Enquiries and Adjustments Division
Team Leader, Individual and Estate Returns Division
Team Leader, Investigations Division
Team Leader, International Tax Services Office
Team Leader, Litigation
Team Leader, Revenue Collections
Team Leader, Verification and Enforcement Division

Subsection 220(4)

May accept security for payment of an amount

Headquarters Positions

Director General, Revenue Collections Directorate
Director, Accounts Receivable Division

Field Positions

Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Revenue Collections Division
Manager, Revenue Collections
Team Leader, Revenue Collections

Subsection 220(4.1)

Where a taxpayer has objected or appealed, shall accept security while the case is outstanding, except in the case of an assessment against a large corporation

Headquarters Positions

Director General, Revenue Collections Directorate
Director, Accounts Receivable Division

Field Positions

Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Revenue Collections Division
Manager, Revenue Collections
Team Leader, Revenue Collections

Subsection 220(4.2)

Shall, upon application, surrender the amount of the security that is in excess of the amount due

Headquarters Positions

Director General, Revenue Collections Directorate
Director, Accounts Receivable Division

Field Positions

Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Revenue Collections Division
Manager, Revenue Collections
Team Leader, Revenue Collections

Subsection 220(5)

May designate who may administer oaths and receive affidavits

Headquarters Positions

Director General, Audit Directorate
Director General, Business Returns and Payment Processing Directorate
Director General, International Tax Directorate
Director General, Investigations Directorate
Director General, Revenue Collections Directorate
Director General, Scientific Research and Experimental Development Directorate
Deputy Director General, International Tax Directorate
Director, Accounts Receivable Division
Director, Benefit Programs Directorate
Director, Business Accounting Programs Division
Director, Business Returns Processing Division
Director, Income Tax Appeals Division
Director, Program Development Division
Director, Verification Division

Field Positions

Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office

Section 221.2

May, upon application, appropriate a particular amount that had been previously appropriated to an existing or potential debt to another existing or potential debt

Headquarters Positions

Director General, Client Services Directorate
Director General, Individual Returns and Payments Processing Directorate
Director General, Revenue Collections Directorate
Director, Accounts Receivable Division
Director, Benefit Programs Directorate
Director, Client Services Programs Division
Manager, Benefit Programs Directorate
Program Officer, Benefit Programs 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, Revenue Collections Division
Manager, Client Services Division
Manager, Enquiries and Adjustments Division
Manager, Individual and Estate Returns Division
Manager, Revenue Collections
Team Leader, Client Services Division
Team Leader, Enquiries and Adjustments Division
Team Leader, Individual and Estate Returns Division
Team Leader, International Tax Services Office
Team Leader, Revenue Collections
Client Services Officer, Enquiries and Adjustments Division
Collections Contact Officer
Collections Officer
Officer, Client Services Division
Resource Officer/Complex Case Officer
Resource Officer, Enquiries and Adjustments Division
Resource Officer, Individual and Estate Returns Division
Technical Advisor, Collections
Officer, Trust Accounts Examination/Collections
Officer, Trust Accounts Compliance/Collections Contact
Officer, Trust Accounts Examination/Collections/CPP-EI Eligibility

Subsection 223(2)

May certify an amount that has not been paid under the Act as payable

Headquarters Positions

Director General, Revenue Collections Directorate
Director, Accounts Receivable Division

Field Positions

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

Subsection 223(9)

May give consent for the sale or disposition of property

Headquarters Positions

Director General, Revenue Collections Directorate
Director, Accounts Receivable Division

Field Positions

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

Subsection 223(11)

May make an ex parte application for an order to sell

Headquarters Positions

Director General, Revenue Collections Directorate
Director, Accounts Receivable Division

Field Positions

Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office

Subsection 224(1)

May require a third party which is liable to make a payment to a tax debtor to pay those moneys to the Receiver General

Headquarters Positions

Director General, Revenue Collections Directorate
Director, Accounts Receivable Division
Manager, Revenue Collections Directorate

Field Positions

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

NOTE:

Garnishments of a sensitive nature will continue to be addressed by a Team Leader or member of the management team. Headquarters will deal with this matter through enhanced policy guidelines.

Subsection 224(1.1)

May require an institution or a person who will be lending or advancing funds to a tax debtor to pay those moneys to the Receiver General

Headquarters Positions

Director General, Revenue Collections Directorate
Director, Accounts Receivable Division
Manager, Revenue Collections Directorate

Field Positions

Director, Tax Centre
Director, Tax Services Office
Assistant Director, Revenue Collections Division
Manager, Revenue Collections
Team Leader, Revenue Collections
Resource Officer/Complex Case Officer

Subsection 224(1.2)

Enhanced Garnishment - May require a particular person to immediately pay or pay when moneys become payable, amounts that would have otherwise been given to a tax debtor

Headquarters Positions

Director General, Revenue Collections Directorate
Director, Accounts Receivable Division
Manager, Revenue Collections Directorate

Field Positions

Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Revenue Collections Division
Manager, Revenue Collections
Team Leader, Revenue Collections
Resource Officer/Complex Case Officer

Subsection 224(3)

Periodic payments (interest, rent, remuneration, dividends) - May require these amounts to be paid to the Receiver General

Headquarters Positions

Director General, Revenue Collections Directorate
Director, Accounts Receivable Division
Manager, Revenue Collections Directorate

Field Positions

Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Revenue Collections Division
Manager, Revenue Collections
Team Leader, Revenue Collections
Collections Contact Officer
Collections Officer
Resource Officer/Complex Case Officer
Technical Advisor, Collections
Officer, Trust Accounts Compliance/Collections Contact
Officer, Trust Accounts Examination/Collections/CPP-EI Eligibility
Officer, Trust Accounts Examination/Collections

Section 224.1

May require an amount that is payable to a tax debtor by Her Majesty to be either deducted or set-off

Headquarters Positions

Director General, Revenue Collections Directorate
Director, Accounts Receivable Division
Director, Benefit Programs Directorate
Manager, Benefit Programs Directorate
Manager, Revenue Collections Directorate
Program Officer, Benefit Programs Directorate

Field Positions

Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Revenue Collections Division
Manager, Revenue Collections
Team Leader, Revenue Collections
Collections Contact Officer
Collections Officer
Resource Officer/Complex Case Officer
Technical Advisor, Collections
Officer, Trust Accounts Compliance/Collections Contact
Officer, Trust Accounts Examination/Collections/CPP-EI Eligibility
Officer, Trust Accounts Examination/Collections

Section 224.2

May acquire property in legal proceedings and dispose of it

Headquarters Positions

Director General, Revenue Collections Directorate
Director, Accounts Receivable Division

Section 224.3

May require that moneys seized by a police officer be turned over to the Receiver General

Headquarters Positions

Director General, Revenue Collections Directorate
Director, Accounts Receivable Division

Field Positions

Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Revenue Collections Division
Manager, Revenue Collections
Team Leader, Revenue Collections

Subsection 225(1)

May give 30 days notice of the intent to seize and sell a debtor's chattels and may direct that they be seized where payment has not been received within the 30-day period

Headquarters Positions

Director General, Revenue Collections Directorate
Director, Accounts Receivable Division

Field Positions

Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office

Subsection 225.2(2)

May make court application to proceed with collection action when the collection of a debit is in jeopardy

Headquarters Positions

Director General, Revenue Collections Directorate
Director, Accounts Receivable Division

Field Positions

Director, Tax Services Office

Subsection 225.2(5)

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

Headquarters Positions

Director General, Revenue Collections Directorate
Director, Accounts Receivable Division

Field Positions

Director, Tax Centre
Director, Tax Services Office
Assistant Director, Revenue Collections 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 225.2(7)

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

Headquarters Positions

Director General, Revenue Collections Directorate
Director, Accounts Receivable Division

Field Positions

Director, Tax Services Office
Assistant Director, Revenue Collections Division

Subsection 226(1)

Taxpayer leaving Canada - May issue demand for payment of all amounts owing or to be owed

Headquarters Positions

Director General, Revenue Collections Directorate
Director, Accounts Receivable Division

Field Positions

Director, Tax Services Office

Subsection 226(2)

Taxpayer leaving Canada - May seize goods and chattels

Headquarters Positions

Director General, Revenue Collections Directorate
Director, Accounts Receivable Division

Subsection 227.1(6)

May assign a certificate to a director who had paid an amount in respect of a liability in the event of a liquidation, dissolution or bankruptcy to assign Her Majesty's preference

Headquarters Positions

Director General, Revenue Collections Directorate
Director, Accounts Receivable Division

Field Positions

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

Subsection 230(1)

May designate an alternate location where books and records may be kept

Field Positions

Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Investigations Division
Assistant Director, Revenue Collections Division
Assistant Director, Verification and Enforcement Division
Manager, Investigations Division
Manager, Verification and Enforcement Division
Team Leader, Investigations Division
Team Leader, Verification and Enforcement Division

Subsection 230(2)

Books and records of charities and amateur athletic associations - May designate another address where records may be kept

Headquarters Positions

Director, Charities Division

Subsection 230(3)

May require a person to keep adequate books and records

Headquarters Positions

Director, Charities Division

Field Positions

Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Investigations Division
Assistant Director, Revenue Collections Division
Assistant Director, Verification and Enforcement Division
Manager, Investigations Division
Manager, Verification and Enforcement Division
Team Leader, Investigations Division
Team Leader, Verification and Enforcement Division

Subsection 230(7)

May demand that books and records be retained for a specified period of time

Headquarters Positions

Director, Charities Division

Field Positions

Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Investigations Division
Assistant Director, Revenue Collections Division
Assistant Director, Verification and Enforcement Division
Manager, Investigations Division
Manager, Verification and Enforcement Division
Team Leader, Investigations Division
Team Leader, Verification and Enforcement Division

Subsection 230(8)

May give written permission for earlier disposal of books and records

Headquarters Positions

Director, Charities Division

Field Positions

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

Paragraph 230.1(1)(b)

May designate the address where books and records of a candidate at a federal election must be kept

Headquarters Positions

Director, Charities Division

Subsection 231 Definition - "Authorized Person"

May authorize a person for certain purposes

Headquarters Positions

Director General, Audit Directorate
Director General, International Tax Directorate
Director General, Investigations Directorate
Director General, Revenue Collections Directorate
Director General, Scientific Research and Experimental Development Directorate
Director, Accounts Receivable Division
Director, Anti-Evasion Division
Director, Charities Division
Director, Operations Division
Director, Policy and Programs Division, Investigations Directorate
Director, Verification Division

Field Positions

Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office

Subsection 231.1(3)

May make an ex parte application to a judge to allow an authorized officer entry into a dwelling place

Headquarters Positions

Director General, Audit Directorate
Director General, International Tax Directorate
Director General, Investigations Directorate
Director General, Revenue Collections Directorate
Director General, Scientific Research and Experimental Development Directorate
Deputy Director General, International Tax Directorate
Director, Accounts Receivable Division
Director, Anti-Evasion Division
Director, Charities Division
Director, Operations Division
Director, Policy and Programs Division, Investigations Directorate
Director, Verification Division

Field Positions

Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office

Subsection 231.2(1)

May issue a requirement notice for information or documents

Headquarters Positions

Director General, Audit Directorate
Director General, Business Returns and Payments Processing Directorate
Director General, Client Services Directorate
Director General, Individual Returns and Payments Processing Directorate
Director General, International Tax Directorate
Director General, Investigations Directorate
Director General, Revenue Collections Directorate
Director General, Scientific Research and Experimental Development Directorate
Deputy Director General, International Tax Directorate
Director, Accounts Receivable Division
Director, Anti-Evasion Division
Director, Benefit Programs Directorate
Director, Charities Division
Director, Client Services Programs Division
Director, International Audit Division
Director, Large Business Audit Division
Director, Operations Division
Director, Policy and Programs Division, Investigations Directorate
Director, Scientific Research and Experimental Development Directorate
Director, Small and Medium Enterprises Division
Director, Tax Avoidance and Special Audits Division
Director, Technical Applications and Valuation Division
Director, Verification Division
Manager, Benefit Programs Directorate

Field Positions

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

Subsection 231.2(3)

May make an ex parte application to a judge to require a third party to provide information or documentation

Headquarters Positions

Director General, Audit Directorate
Director General, International Tax Directorate
Director General, Investigations Directorate
Director General, Revenue Collections Directorate
Director General , Scientific Research and Experimental Development Directorate
Deputy Director General, International Tax Directorate
Director, Accounts Receivable Division
Director, Anti-Evasion Division
Director, Charities Division
Director, Operations Division
Director, Policy and Programs Division, Investigations Directorate
Director, Verification Division

Field Positions

Director, International Tax Services Office
Director, Tax Services Office

Subsection 231.3(1)

May make an ex parte application to a judge for a search warrant to search and seize documents at any place

Headquarters Positions

Director General, Audit Directorate
Director General, International Tax Directorate
Director General, Investigations Directorate
Director General, Revenue Collections Directorate
Director General, Scientific Research and Experimental Development Directorate
Deputy Director General, International Tax Directorate
Director, Accounts Receivable Division
Director, Anti-Evasion Division
Director, Charities Division
Director, Operations Division
Director, Policy and Programs Division, Investigations Directorate
Director, Verification Division

Field Positions

Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office

Subsection 231.3(6)

May waive retention of things seized

Headquarters Positions

Director General, Investigations Directorate
Director, Anti-Evasion Division
Director, Operations Division
Director, Policy and Programs Division, Investigations Directorate

Field Positions

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

Subsection 231.3(8)

May authorize access to records seized and allow copies to be made

Headquarters Positions

Director General, Investigations Directorate
Director, Anti-Evasion Division
Director, Operations Division
Director, Policy and Programs Division, Investigations Directorate

Field Positions

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

Subsection 231.5(1)

May certify as true, copies of documents seized, inspected or examined

Headquarters Positions

Director General, Revenue Collections Directorate
Director, Accounts Receivable Division

Field Positions

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

Subsection 231.6(2)

May require a resident or a non-resident carrying on a business in Canada to provide foreign based information or documents

Headquarters Positions

Director General, Audit Directorate
Director General, International Tax Directorate
Director General, Investigations Directorate
Director General, Revenue Collections Directorate
Director General, Scientific Research and Experimental Development Directorate
Deputy Director General, International Tax Directorate
Director, Accounts Receivable Division
Director, Anti-Evasion Division
Director, Charities Division
Director, International Audit Division
Director, Large Business Audit Division
Director, Operations Division
Director, Policy and Programs Division, Investigations Directorate
Director, Scientific Research and Experimental Development Directorate
Director, Small and Medium Enterprises Division
Director, Tax Avoidance and Special Audits Division
Director, Technical Applications and Valuation Division
Director, Transfer Pricing and Competent Authority Division
Director, Verification Division

Field Positions

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

Subsection 231.6(8)

May make a motion to prohibit the introduction of foreign-based information if there was failure to comply with a request to provide foreign based information to the Department

Headquarters Positions

Director General, Audit Directorate
Director General, International Tax Directorate
Director General, Investigations Directorate
Director General, Scientific Research and Experimental Development Directorate
Deputy Director General, International Tax Directorate
Director, Anti-Evasion Division
Director, Charities Division
Director, Operations Division
Director, Policy and Programs Division, Investigations Directorate
Director, Small and Medium Enterprises Division
Director, Specialized Compliance Enhancement Division
Director, Tax Avoidance and Special Audits Division

Field Positions

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

Section 233

May make a demand to file an information return

Headquarters Positions

Director General, International Tax Directorate
Deputy Director General, International Tax Directorate
Director, Charities Division

Field Positions

Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Investigations Division
Assistant Director, Revenue Collections Division
Assistant Director, Verification and Enforcement Division
Manager, Investigations Division
Manager, Verification and Enforcement Division
Team Leader, Investigations Division
Team Leader, Verification and Enforcement Division

Subsection 237.1(3)

May issue an identification number for a tax shelter

Field Positions

Director, Tax Centre

Subsection 239(4)

May file a stay of proceedings with the Tax Court of Canada

Headquarters Positions

Director, Income Tax Appeals Division
Manager, Income Tax Appeals Division

Field Positions

Chief of Appeals
Manager, Litigation

Subsection 241(3.1)

May provide to the appropriate person any taxpayer information relating to imminent danger of death or physical injury

Headquarters Positions

Director General, Audit Directorate
Director General, Business Returns and Payments Processing Directorate
Director General, Income Tax Rulings and Interpretations Directorate
Director General, Individual Returns and Payments Processing Directorate
Director General, Investigations Directorate
Director General, Policy and Intergovernmental Affairs Directorate
Director General, Revenue Collections Directorate
Director General, Scientific Research and Experimental Development Directorate
Director, Accounts Receivable Division
Director, Anti-Evasion Division
Director, Charities Division
Director, Income Tax Appeals Division
Director, Large Business Audit Division
Director, Operations Division
Director, Policy and Programs Division, Investigations Directorate
Director, Registered Plans Division
Director, Scientific Research and Experimental Development Directorate
Director, Small and Medium Enterprises Division
Director, Tax Avoidance and Special Audits Division
Director, Technical Applications and Valuation Division
Director, Verification Division
Manager, Benefit Programs Directorate

Field Positions

Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Investigations Division
Assistant Director, Revenue Collections Division
Assistant Director, Verification and Enforcement Division
Chief of Appeals
Manager, Investigations Division
Manager, Revenue Collections
Manager, Verification and Enforcement Division
Team Leader, Investigations Division
Team Leader, Verification and Enforcement Division

Subsection 244(21)

May present a document purporting to be a print-out of information received as proof that the person filed the return

Field Positions

Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Corporation Services Division
Assistant Director, Investigations Division
Assistant Director, Verification and Enforcement Division
Manager, Investigations Division
Manager, Verification and Enforcement Division
Team Leader, Investigations Division
Team Leader, Verification and Enforcement Division
E-File Officer
T1 Electronic Processing, Liaison and Resource Officer

Subsection 244(22)

May present a print-out of an information return filed electronically as evidence the return was filed

Headquarters Positions

Director General, Individual Returns and Payments Processing Directorate
Director General, Revenue Collections Programs Directorate

Field Positions

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

Subsection 247(10)

Transfer Pricing - May determine the circumstances under which an adjustment under subsection (2) is appropriate

Headquarters Positions

Director General, International Tax Directorate
Deputy Director General, International Tax Directorate

Field Positions

Director, Tax Services Office

Subsection 248(9) - Definition of "disclaimer"

May extend the time to file a disclaimer

Field Positions

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

Subsection 248(9) - Definition of "release or surrender"

May extend the time to file a release or surrender

Field Positions

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

Subsection 249.1(7)

May approve the change in a fiscal period

Headquarters Positions

Director, Charities Division

Field Positions

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

INCOME TAX APPLICATION RULES, 1971

Paragraph (b) of the definition of "1971 receivables" in section 23(5)

May apportion between partners

Field Positions

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

Paragraph 26(18)(c)

May extend the 36 month period to transfer farmland to a child at death

Field Positions

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

REGULATIONS

Section 210

Tax deduction information - May demand an information return

Field Positions

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

Section 412

Divided business (other than in Regulations 403-411) - May determine amount of taxable income in a province

Field Positions

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

Subsection 805(2)

Payment to non-resident - May waive withholding where a recipient is not subject to tax under Part XIII of the Act

Field Positions

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

Subsection 809(3)

May determine that the information originally filed is incorrect and that a written notice filed by a payee contains the correct information or estimates

Field Positions

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

Subparagraph 1401(1)(d)(viii)

May designate other benefits under an insurance policy which may be deductible when a life insurance company calculates its income

Headquarters Positions

Director General, Audit Directorate
Director, Large Business Audit Division

Field Positions

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

Subsection 1403(2)

May, upon advice from the Superintendent of Financial Institutions, accept a revised mortality rate for insurers to use in calculating the cost of a premium for an insurance policy

Headquarters Positions

Director General, Audit Directorate
Director, Large Business Audit Division

Field Positions

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

Subsection 1403(5)

May, upon advice from the Superintendent of Financial Institutions, accept a revised rate of interest or mortality if the policy was issued prior to 1978

Headquarters Positions

Director General, Audit Directorate
Director, Large Business Audit Division

Field Positions

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

Subsection 1403(6)

May accept a method of approximation in converting the reserve in respect of policies issued before 1988 to another reasonable amount

Headquarters Positions

Director General, Audit Directorate
Director, Large Business Audit Division

Field Positions

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

Subsection 1802(2)

Valuation of animals - May concur with a further election after a prior revocation

Field Positions

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

Paragraph 1802(3)(b)

Valuation of animals - May determine the unit price used in valuing animal inventories

Field Positions

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

Section 2200

Discharge of security of taxes - May discharge a mortgage, hypothec or other security or guarantee that has been accepted as security

Headquarters Positions

Director General, Revenue Collections Directorate
Director, Accounts Receivable Division

Field Positions

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

Paragraph 2400(1)(f)

Property used in insurance business in Canada - May designate additional investment property in order to determine the appropriate amount of gross investment revenue that should have been reported

Field Positions

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

Section 3701

May agree to a different number of periods to be used in a disbursement quota calculation as the calculation of the fair market value of the property

Headquarters Positions

Director, Charities Division

Subsection 6804(2)

Contributions to Foreign Plans - Electing employer - May accept a late election. May allow an employer to revoke an election and cease being an electing employer

Headquarters Positions

Director, Registered Plans Division

Subsection 6804(3)

Contributions to Foreign Plans - Election by union - May permit, in writing, an election to be made by a lower level structural unit of a trade union for the purposes of subsection (2)

Headquarters Positions

Director, Registered Plans Division

Subsection 8301(4.1)

Money purchase pension credits based on amounts allocated - May approve a method for determining pension credits

Headquarters Positions

Director, Registered Plans Division

Subsection 8301(7)

Pension credit - defined benefit provision of a multi-employer plan - May waive the application of the rules of this subsection for determining the pension credit of an individual in a year

Headquarters Positions

Director, Registered Plans Division

Subsection 8301(9)

Multi-employer plans - May approve the application of subsection 8301(8) (non-vested termination from a registered pension plan)

Headquarters Positions

Director, Registered Plans Division

Subsection 8301(14)

May make apportionment of payments referred to in subsection 8302(13) that a contributing entity failed to make or made improperly

Headquarters Positions

Director, Registered Plans Division

Paragraph 8302(3)(e)

May approve a method to calculate an individual's reasonable rate of remuneration

Headquarters Positions

Director, Registered Plans Division

Paragraph 8302(3)(l)

May approve a different amount where an individual's lifetime retirement benefit depends on benefits payable under another provision or under a deferred profit sharing plan

Headquarters Positions

Director, Registered Plans Division

Paragraph 8303(5)(l)

Normalized pension - May accept the exclusion of certain benefits set out in the paragraph

Headquarters Positions

Director, Registered Plans Division

Subsection 8303(10)

May consent to have each provisional Past Service Pension Adjustment (PSPA) of an individual who has foreign past service determined on the assumption that no benefits were provided in respect of the service

Headquarters Positions

Director, Registered Plans Division

Subsection 8304(3)

PSPA - May waive the application of the rules contained in this subsection

Headquarters Positions

Director, Registered Plans Division

Subsection 8305(2)

Association of benefits with employers - May make the determinations referred to in subsection (1) that the plan administrator failed to make

Headquarters Positions

Director, Registered Plans Division

Subsection 8306(1)

For the purposes of 147.1(10) of the Act with respect to a particular member, may waive the requirement for certification where the conditions in subsections 8306(2) or (3) are substantially satisfied

Headquarters Positions

Director, Registered Plans Division

Subsection 8308(3)

May determine manner for a reasonable estimate of a PSPA in respect of remuneration for prior years

Headquarters Positions

Director, Registered Plans Division

Subsection 8308(8)

May approve the application of this subsection in respect of replacement of benefits of successor plans

Headquarters Positions

Director, Registered Plans Division

Subsection 8308.1(3)

Foreign Plans - Pension credit- Subject to subsection (4), may approve a method for determining pension credits

Headquarters Positions

Director, Registered Plans Division

Subsection 8308.1(6)

Foreign Plans - May approve a method for determining foreign plan PSPAs

Headquarters Positions

Director, Registered Plans Division

Subsection 8308.3(3)

Specified Retirement Arrangements (SRA) - May approve a method for determining pension credits for a year

Headquarters Positions

Director, Registered Plans Division

Subsection 8308.3(5)

SRA - May approve a method for determining specified retirement arrangements PSPA for a year

Headquarters Positions

Director, Registered Plans Division

Subsection 8310(1)

May approve other methods of determining amounts of pension adjustments and
past service adjustments

Headquarters Positions

Director, Registered Plans Division

Subsection 8310(2)

May, where the rules in this part require a determination in a manner that is not appropriate, permit or require the amount to be determined in a manner that is appropriate

Headquarters Positions

Director, Registered Plans Division

Subsection 8401(4)

May permit the administrator of a multi-employer Defined Benefit pension plan to report a pension credit for the year that can be considered to be attributable to benefits provided in respect of a period of reduced services of an individual

Headquarters Positions

Director, Registered Plans Division

Subsection 8408(1)

May require a person to provide information related to the determination of pension adjustments and past service adjustments, information with respect to a claim that paragraph 147.1(10)(a) of the Act does not apply or information for the purposes of determining whether the registration of a pension plan should be revoked

Headquarters Positions

Director, Registered Plans Division

Section 8410

May require a plan administrator to file an actuarial report containing such information in respect of defined benefit provisions of the plan

Headquarters Positions

Director, Registered Plans Division

Section 8500 - Registered Pension Plans

May accept circumstances under which there is an eligible period of temporary absence

Headquarters Positions

Director, Registered Plans Division

Paragraph 8501(4)(c)

May accept when benefits may be considered to be supplemental to benefits provided under a defined benefit provision of another plan

Headquarters Positions

Director, Registered Plans Division

Paragraph 8502(b)(v)

May accept, as a permissible contribution, an amount that is transferred to the plan from a pension plan that is maintained primarily for the benefit of non-residents in respect of services outside of Canada

Headquarters Positions

Director, Registered Plans Division

Subparagraph 8502(d)(viii)

May, if the application of the condition in paragraph 8506(2)(b.1) has been waived pursuant to subsection 8506(2.1), accept a payment

Headquarters Positions

Director, Registered Plans Division

Subparagraph 8502(e)(i)

May accept a later time for a payment of a benefit

Headquarters Positions

Director, Registered Plans Division

Paragraph 8502(g)

Conditions applicable to all plans - May accept an arrangement under which a property is held in connection with a plan

Headquarters Positions

Director, Registered Plans Division

Paragraph 8502(j)

May accept assumptions to be used to determine an amount

Headquarters Positions

Director, Registered Plans Division

Paragraph 8503(2)(b)

May accept another proportion of remuneration to the Year's Maximum Pensionable Earnings (YMPE) for purposes of determining the amount of bridging benefits

Headquarters Positions

Director, Registered Plans Division

Paragraph 8503(2)(e)

Pre-retirement survivor benefits - May require an amount to be determined in respect of benefits provided as a consequence of the death of a member under other benefit provisions of the plan or another plan

Headquarters Positions

Director, Registered Plans Division

Paragraph 8503(2)(n)

May approve the transfer to another RPP, RRSP or RRIF, on the death of the member, of the full or partial member's entitlement to other benefits under the provision where the beneficiary is the member's spouse or former spouse

Headquarters Positions

Director, Registered Plans Division

Paragraph 8503(3)(a)

May accept a period of employment outside Canada as eligible service

Headquarters Positions

Director, Registered Plans Division

Subparagraph 8503(3)(d)(ii)

May require an amount to be determined in respect of benefits provided under other benefit provisions of the plan or another plan

Headquarters Positions

Director, Registered Plans Division

Paragraph 8503(3)(e)

May accept all benefits in respect of periods before 1991

Headquarters Positions

Director, Registered Plans Division

Paragraph 8503(3)(h)

May waive the condition in this subsection with respect to the determination lifetime retirement benefits (LRBs) based on future member remuneration

Headquarters Positions

Director, Registered Plans Division

Paragraph 8503(3)(k)

May waive restriction of the payment of bridging benefits under more than one plan

Headquarters Positions

Director, Registered Plans Division

Subsection 8503(5)

May waive the conditions in paragraph (4)(a) and accept the manner used to determine member contributions under a defined benefit provision

Headquarters Positions

Director, Registered Plans Division

Subsection 8504(9)

May consider a defined benefit provision not to be associated with another such provision

Headquarters Positions

Director, Registered Plans Division

Paragraph 8505(2)(a)

May approve a downsizing program

Headquarters Positions

Director, Registered Plans Division

Subparagraph 8505(2)(b)(iii)

May approve the application of this section to an individual

Headquarters Positions

Director, Registered Plans Division

Subparagraph 8505(2)(c)(i)

May designate a day in respect of an approved downsizing program

Headquarters Positions

Director, Registered Plans Division

Paragraph 8505(2.1)(d)

May waive the application of this subsection with respect to an individual

Headquarters Positions

Director, Registered Plans Division

Paragraph 8505(3)(g)

May waive the requirement that the plan not provide special retirement benefits to an individual if special retirement benefits are provided to the individual under any other defined benefit provision

Headquarters Positions

Director, Registered Plans Division

Subparagraph 8506(1)(a)(ii)

May accept adjustments to retirement benefits provided

Headquarters Positions

Director, Registered Plans Division

Paragraph 8506(2)(a)

May accept the manner in which to determine the amount of contributions to be made by each participating employer

Headquarters Positions

Director, Registered Plans Division

Paragraph 8506(2)(f)

May allow forfeited amounts to be paid or reallocated at a later date

Headquarters Positions

Director, Registered Plans Division

Paragraph 8506(2)(g)

May allow retirement benefits to be paid under another arrangement

Headquarters Positions

Director, Registered Plans Division

Subsection 8506(2.1)

Alternative method for allocating employer contributions - May waive the application of the conditions in paragraph (2)(b.1)

Headquarters Positions

Director, Registered Plans Division

Subsection 8506(3)

May extend the time to reallocate forfeitures

Headquarters Positions

Director, Registered Plans Division

Paragraph 8509(1)(d)

Prescribed conditions applicable before 1992 to grandfathered plans - May accept benefits provided under each defined benefit provision of a plan

Headquarters Positions

Director, Registered Plans Division

Paragraph 8509(1)(e)

Prescribed conditions applicable before 1992 to grandfathered plans - May require certain terms for such plans

Headquarters Positions

Director, Registered Plans Division

Subsection 8509(3)

Additional prescribed condition for grandfathered plans after 1991 - May accept the benefits provided under each defined benefit provision in respect of periods before 1992

Headquarters Positions

Director, Registered Plans Division

Subsection 8509(4)

Defined benefits under grandfathered plan exempt from conditions - May exempt certain benefits from conditions in paragraph 8502(c)

Headquarters Positions

Director, Registered Plans Division

Paragraph 8509(4.1)(b)

May accept the benefits provided to a member who had become mentally or physically impaired before 1992

Headquarters Positions

Director, Registered Plans Division

Paragraph 8509(9)(b)

Must accept the benefits referred to in paragraph (a) before such a plan can be registered

Headquarters Positions

Director, Registered Plans Division

Subsection 8509(10)

Money purchase benefits exempt from conditions - May exempt all or a portion of the benefits from the conditions under paragraph 8502(c)

Headquarters Positions

Director, Registered Plans Division

Subsection 8509(11)

May impose requirements in respect of benefits

Headquarters Positions

Director, Registered Plans Division

Subsection 8510(2)

May designate a plan not to be a SMEP

Headquarters Positions

Director, Registered Plans Division

Paragraph 8510(2)(b)

May designate a pension plan to be a SMEP

Headquarters Positions

Director, Registered Plans Division

Subsection 8510(4)

May give notice that a plan is not a specified multi-employer plan if satisfied that participating employers will comply with all reporting obligations under Part LXXXIV

Headquarters Positions

Director, Registered Plans Division

Subparagraph 8510(7)(b)(ii)

May allow a SMEP not to become revocable by accepting circumstances which would otherwise make the plan revocable because it exceeds the lesser of the 18% of member compensation and the money purchase limit for the year

Headquarters Positions

Director, Registered Plans Division

Paragraph 8511(1)(a)

May decide if an amendment to increase the accrued life-time retirement benefits is inconsistent with the conditions in paragraphs 8503(3)(h) and (i)

Headquarters Positions

Director, Registered Plans Division

Subparagraph 8514(2)(e)(i)

Prohibited investments - May waive the conditions of subparagraph 8514(2)(e)(i)

Headquarters Positions

Director, Registered Plans Division

Subsection 8515(2)

Designated plan in previous year - May waive the application of this subsection in respect of a plan

Headquarters Positions

Director, Registered Plans Division

Paragraph 8515(3)(e)

May give notice that a plan is not a designated plan in the year

Headquarters Positions

Director, Registered Plans Division

Subsection 8516(6)

May accept a contribution to an RPP under the conditions of this subsection

Headquarters Positions

Director, Registered Plans Division

Paragraph 8516(7)(c)

May approve a recommendation for terminal funding

Headquarters Positions

Director, Registered Plans Division

Paragraph 8516(8)(c)

May approve a recommendation for funding of contributions required by Pension Benefits legislation

Headquarters Positions

Director, Registered Plans Division

Subsection 8517(3)

May approve a transfer at a date later than January 1, 1993, of an amount on behalf of an individual as a result of a plan wind-up or a replacement of a defined-benefit provision by a money purchase provision of another plan

Headquarters Positions

Director, Registered Plans Division

Section 8519

May accept the manner of associating benefits with a period of time

Headquarters Positions

Director, Registered Plans Division