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

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Pursuant to subsections 220(1)¹ and (2.01)² of the Income Tax Act, I hereby authorize an officer holding a position in the Canada Customs and Revenue Agency listed in the attached Schedule, or a person authorized to perform the duties of that position, to exercise the powers and perform the duties of the Minister of National Revenue under those provisions of the Income Tax Act that are set out in the Schedule.

This authorization is in addition to those issued on or after September 27, 1999, by the Minister of National Revenue or by the Commissioner of Customs and Revenue, in relation to the specified provisions.

SCHEDULE

(Income Tax Act)

Officers authorized to exercise the powers and perform the duties of the Minister under the provisions of the Income Tax Act that are set out below, in addition to those officers who have already been authorized to do so by the Minister of National Revenue or the Commissioner of Customs and Revenue

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

Assistant Director, Business Returns
Manager, Business Returns
Manager, Corporation Services
Team Leader, Business Returns
Team Leader, Corporation Services

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

Assistant Director, Business Returns
Manager, Business Returns
Manager, Corporation Services
Team Leader, Business Returns
Team Leader, Corporation Services

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, not exceeding the specified amount, among the members of the related group of which the corporation is a member

Field Positions

Assistant Director, Business Returns
Manager, Business Returns
Manager, Corporation Services
Team Leader, Business Returns
Team Leader, Corporation Services

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, may allocate an amount among the members of the related group

Field Positions

Assistant Director, Business Returns
Manager, Business Returns
Manager, Corporation Services
Team Leader, Business Returns
Team Leader, Corporation Services

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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 among the members of the related group

Field Positions

Assistant Director, Business Returns
Manager, Business Returns
Manager, Corporation Services
Team Leader, Business Returns
Team Leader, Corporation Services

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 among the group

Field Positions

Assistant Director, Business Returns
Manager, Business Returns
Manager, Corporation Services
Team Leader, Business Returns
Team Leader, Corporation Services

Subsection 220(2.1)
May waive the requirement to file any prescribed form, receipt or other document

Headquarters Positions

Director, Business Registration and Corporation Programs
Director, Business Returns Assessing and Validation
Manager, Corporation Assessing
Manager, T2 Development

Field Positions

Director, Ottawa Technology Centre
Assistant Director, Business Returns
Assistant Director, Data Assessment and Evaluation Programs
Assistant Director, Electronic Processing and Records
Assistant Director, Individual Client Services and Benefits
Manager, Business Returns
Manager, Corporation Records
Manager, Corporation Services
Manager, Data Assessment and Evaluation Programs
Manager, Electronic Processing and Records
Manager, Employer Services
Manager, Individual Client Services and Benefits
Team Leader, Business Returns
Team Leader, Corporation Services
Team Leader, Data Assessment and Evaluation Programs
Team Leader, Electronic Processing and Records
Team Leader, Individual Client Services and Benefits

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Subsection 220(3)
May extend the time for filing a return

Headquarters Positions

Director General, Business Returns and Payments Processing
Director, Business Returns Assessing and Validation

Field Positions

Assistant Director, Business Returns
Assistant Director, Electronic Processing and Records
Assistant Director, Individual Client Services and Benefits
Manager, Employer Services

Subsection 220(3.1)
May waive or cancel penalty or interest

Headquarters Positions

Director, Business Registration and Corporation Programs
Director, Business Returns Assessing and Validation
Director, Payments, Accounting and Reconciliation
Manager, Business Accounting
Manager, Corporation Assessing
Manager, T2 Development

Field Positions

Director, Ottawa Technology Centre
Assistant Director, Business Returns
Assistant Director, Data Assessment and Evaluation Programs
Assistant Director, Electronic Processing and Records
Assistant Director, Individual Client Services and Benefits
Assistant Director, Individual Tax Returns and Compliance
Manager, Business Returns
Manager, Compliance
Manager, Corporation Services
Manager, Data Assessment and Evaluation Programs
Manager, Electronic Processing and Records
Manager, Employer Services
Manager, Individual Client Services and Benefits
Manager, Individual Tax Returns and Compliance
Team Leader, Business Returns
Team Leader, Compliance
Team Leader, Corporation Services
Team Leader, Data Assessment and Evaluation Programs
Team Leader, Electronic Processing and Records
Team Leader, Employer Services
Team Leader, Individual Client Services and Benefits
Team Leader, Individual Tax Returns and Compliance
Co-ordinator, Business Returns
Co-ordinator, Compliance
Co-ordinator, Corporation Services
Co-ordinator, Employer Services
Co-ordinator, Individual Tax Returns and Compliance
Co-ordinator, Verification

Subsection 220(3.2)
May extend the time for making an election or grant permission to amend or revoke one

Headquarters Positions

Director, Business Registration and Corporation Programs
Director, Business Returns Assessing and Validation
Manager, Business Registration

Field Positions

Director, Ottawa Technology Centre
Assistant Director, Business Returns
Assistant Director, Data Assessment and Evaluation Programs
Assistant Director, Electronic Processing and Records
Assistant Director, Individual Client Services and Benefits
Manager, Business Returns
Manager, Corporation Records
Manager, Corporation Services
Manager, Data Assessment and Evaluation Programs
Manager, Electronic Processing and Records
Manager, Employer Services
Manager, Individual Client Services and Benefits
Team Leader, Business Number Services
Team Leader, Corporation Services
Team Leader, Data Assessment and Evaluation Programs
Team Leader, Electronic Processing and Records
Team Leader, Individual Client Services and Benefits

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Subsection 230(8)
May give written permission for earlier disposal of books and records

Field Positions

Assistant Director, Client Services
Manager, Client Services
Team Leader, Client Services

Subsection 231.2(1)
May issue a requirement notice for information or documents

Headquarters Positions

Director, Business Registration and Corporation Programs

Field Positions

Assistant Director, Business Returns
Assistant Director, Electronic Processing and Records
Assistant Director, Individual Client Services and Benefits
Manager, Business Returns
Manager, Corporation Services
Manager, Electronic Processing and Records
Manager, Employer Services
Manager, Individual Client Services and Benefits

Subsection 231.2(3)
May make an ex parte application to a judge to require a third party to provide information or documentation

Field Positions

Director, Tax Centre

Subsection 244(21)
May present a document purporting to be a print-out of information received as evidence that the person filed the return

Field Positions

Assistant Director, Business Returns
Manager, Business Returns
Manager, Corporation Services

Subsection 244(22)
May present a print-out of an information return filed electronically as evidence the return was filed

Field Positions

Assistant Director, Business Returns
Manager, Business Returns
Manager, Corporation Services

¹ S.C. 1999, c. 17, s. 164(1)
² S.C. 1998, c. 19, s. 221(1)