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

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Pursuant to section 8 and subsection 9(2) of the Excise Act, 2001¹, I hereby amend the authorizations issued under that Act as follows:

1. I authorize an officer holding a position in the Canada Customs and Revenue Agency listed in the attached schedule, or a person authorized to perform the duties of that position, to exercise powers and perform duties of the Minister of National Revenue under the specified provisions. These authorizations are in addition to those issued by the Minister of National Revenue on March 17, 2003 and June 13, 2003.

2. References to the position "Manager, Commodity Taxes Division, Tax Appeals Directorate" or "Manager, Commodity Taxes, Tax Appeals Directorate" are replaced with "Manager, Tax and Charities Appeals Directorate" wherever they occur in the authorization issued on June 13, 2003.

3. References to the position "Director General, Customs Appeals Directorate" are deleted wherever they occur in the authorizations issued on March 17, 2003 and June 13, 2003.

4. References to the position "Manager, Adjudications Section" are deleted wherever they occur in the authorization issued on June 13, 2003.

SCHEDULE

(Excise Act, 2001)

Officers authorized to exercise powers and perform duties of the Minister of National Revenue under the provisions of the Excise Act, 2001 set out below.

Subsection 272(2)

May extend the time for making a request under section 271 of the Act, if satisfied that conditions set out in paragraphs (a) to (c) are met

Headquarters Positions

Director General, Tax and Charities Appeals Directorate
Director, Tax Appeals and Referrals Division
Manager, Tax and Charities Appeals Directorate

Subsection 272(3)

Notify the applicant of the decision

Headquarters Positions

Director General, Tax and Charities Appeals Directorate
Director, Tax Appeals and Referrals Division
Manager, Tax and Charities Appeals Directorate

Subsection 273(1)

Review the circumstances of the case, on receipt of a request under section 271, decide whether the contravention occurred and the action to be taken

Headquarters Positions

Director General, Tax and Charities Appeals Directorate
Director, Tax Appeals and Referrals Division
Manager, Tax and Charities Appeals Directorate

Subsection 273(2)

Notify the person of the decision

Headquarters Positions

Director General, Tax and Charities Appeals Directorate
Director, Tax Appeals and Referrals Division
Manager, Tax and Charities Appeals Directorate

Subsection 274(1)

Cancel the penalty imposed, if no contravention occurred, and authorize the return of money paid in respect of the penalty, or authorize the release of a thing seized or the return of security received in respect of the seizure

Headquarters Positions

Director General, Tax and Charities Appeals Directorate
Director, Tax Appeals and Referrals Division
Manager, Tax and Charities Appeals Directorate

Subsection 275(1)

If a contravention occurred, may confirm, increase, reduce or waive the penalty

Headquarters Positions

Director General, Tax and Charities Appeals Directorate
Director, Tax Appeals and Referrals Division
Manager, Tax and Charities Appeals Directorate

Subsection 275(2)

If a contravention occurred, may confirm the seizure, return the thing seized on receipt of a satisfactory amount of money, return any portion of any security taken, demand an amount of money sufficient in the circumstances, and impose applicable terms and conditions

Headquarters Positions

Director General, Tax and Charities Appeals Directorate
Director, Tax Appeals and Referrals Division
Manager, Tax and Charities Appeals Directorate

Subsections 278(1) and (2)

May declare the extent and nature of a third party interest in a thing seized or forfeited, if satisfied that conditions set out in paragraph 278(2)(b) are met

Headquarters Positions

Director General, Tax and Charities Appeals Directorate
Director, Tax Appeals and Referrals Division
Manager, Tax and Charities Appeals Directorate

Subsection 278(7)

Notify the applicant of the decision regarding third party interest

Headquarters Positions

Director General, Tax and Charities Appeals Directorate
Director, Tax Appeals and Referrals Division
Manager, Tax and Charities Appeals Directorate.

Subsection 279(2)

May extend the time for making a request under section 278 of the Act, if satisfied that conditions set out in paragraphs (a) to (c) are met

Headquarters Positions

Director General, Tax and Charities Appeals Directorate
Director, Tax Appeals and Referrals Division
Manager, Tax and Charities Appeals Directorate

Subsection 279(3)

Notify the applicant of the decision

Headquarters Positions

Director General, Tax and Charities Appeals Directorate
Director, Tax Appeals and Referrals Division
Manager, Tax and Charities Appeals Directorate

Subsection 283(1)

Shall, on request of an applicant, direct that the thing seized be given to the applicant whose interest is established or that proportionate compensation be paid to the applicant

Headquarters Positions

Director General, Tax and Charities Appeals Directorate
Director, Tax Appeals and Referrals Division
Manager, Tax and Charities Appeals Directorate

¹ S.C. 2002, c. 22