Competent Authority - Authorization to exercise powers or perform duties of the Minister of National Revenue

Last updated on March 18, 2024

The delegations listed below are effective as of May 22, 2020, unless otherwise indicated in the history notes.

The following officers have been authorized to act as Canada’s Competent Authority under the Canada Revenue Agency Act

1. The Commissioner of Revenue, the Deputy Commissioner, Assistant Commissioners, and Deputy Assistant Commissioners of the Canada Revenue Agency, or a person authorized to perform the duties of those positions, may act as Canada’s Competent Authority for the purposes of any written arrangement that Canada has entered into that has effect in respect of another country or jurisdiction and that has been implemented into Canadian law by statute; and
2. The persons occupying, or authorized to perform the duties of, any of the positions in the Canada Revenue Agency listed below, may act as Canada’s Competent Authority for the purposes of any written arrangement that Canada has entered into that has effect in respect of another country or jurisdiction and that has been implemented into Canadian law by statute:

Director General, Criminal Investigations Directorate, Compliance Programs Branch;
Director General, International and Large Business Directorate, Compliance Programs Branch;
Director General, High Net Worth Compliance Directorate, Compliance Programs Branch;
Director General, Legislative Policy Directorate, Legislative Policy and Regulatory Affairs Branch;
Director, Criminal Investigations Division, Compliance Programs Branch;
Director, Competent Authority Services Division, Compliance Programs Branch;
Director, International Collaboration and Exchange of Information Division, Compliance Programs Branch;
Director, International Relations and Treaties Office, Legislative Policy and Regulatory Affairs Branch;
Manager, Automatic Exchange of Information Section, Compliance Programs Branch;
Manager, Criminal Investigations Division, Compliance Programs Branch;
Manager, Exchange of Information Section 1, Compliance Programs Branch;
Manager, Exchange of Information Section 2, Compliance Programs Branch;
Manager, Joint International Tax Shelter Information and Collaboration (JITSIC) and Liaison Office Section, Compliance Programs Branch;
Senior Tax Treaty Negotiator, International Relations and Treaties Office, Legislative Policy and Regulatory Affairs Branch; and
Senior Technical Advisor, Competent Authority Services Division, Compliance Programs Branch.

History: Delegation was amended on March 18, 2024.

The following officers have been authorized to act as Canada’s Competent Authority in a listed international agreement

1. the Commissioner of Revenue, the Deputy Commissioner, Assistant Commissioners, and Deputy Assistant Commissioners of the Canada Revenue Agency, or a person authorized to perform the duties of any of those positions, may act as the Minister’s representative for the purposes of every provision that refers to the phrase “competent authority” in a “listed international agreement” as defined in subsection 248(1) of the Income Tax Act^{Footnote 1} ; and
2. the persons occupying, or authorized to perform the duties of any of the positions in the Canada Revenue Agency listed below, may act as the Minister’s representative for the purposes of every provision that refers to the phrase “competent authority” in a “listed international agreement” as defined in subsection 248(1) of the Income Tax Act:

Director General, Criminal Investigations Directorate, Compliance Programs Branch;
Director General, International and Large Business Directorate, Compliance Programs Branch;
Director General, High Net Worth Compliance Directorate, Compliance Programs Branch;
Director General, Legislative Policy Directorate, Legislative Policy and Regulatory Affairs Branch;
Director, Criminal Investigations Division, Compliance Programs Branch;
Director, Competent Authority Services Division, Compliance Programs Branch;
Director, International Collaboration and Exchange of Information Division, Compliance Programs Branch;
Director, International Relations and Treaties Office, Legislative Policy and Regulatory Affairs Branch;
Manager, Automatic Exchange of Information Section, Compliance Programs Branch;
Manager, Criminal Investigations Division, Compliance Programs Branch;
Manager, Exchange of Information Section 1, Compliance Programs Branch;
Manager, Exchange of Information Section 2, Compliance Programs Branch;
Manager, Joint International Tax Shelter Information and Collaboration (JITSIC) and Liaison Office Section, Compliance Programs Branch;
Senior Tax Treaty Negotiator, International Relations and Treaties Office, Legislative Policy and Regulatory Affairs Branch; and
Senior Technical Advisor, Competent Authority Services Division, Compliance Programs Branch.

History: Delegation was amended on March 18, 2024.