Global Minimum Tax Act - Authorization to exercise powers or perform duties of the Minister of National Revenue
The delegations listed below were approved on June 15, 2026.
The following officers have been authorized to exercise the powers and perform the duties of the Minister of National Revenue under the Global Minimum Tax Act
- Persons holding the position of Deputy Commissioner, Assistant Commissioner and Deputy Assistant Commissioner in the Canada Revenue Agency, or a person authorized to perform the duties of one of those positions.
- Officers holding a position in the Canada Revenue Agency listed in the following Schedule, or a person authorized to perform the duties of that position, in respect of the provisions of the Global Minimum Tax Act that are set out in the Schedule.
Note: The Commissioner has the legislative authority to exercise the powers and perform the duties of the Minister under the Global Minimum Tax Act.
Schedule
Global Minimum Tax Act
Section 2 – Paragraphs (a) and (b) of the definition of “prescribed”
May authorize a form, the information to be given on a form or the manner of filing a form and the manner of making or filing an election
Headquarters Positions
Director General, Appeals Branch
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Appeals Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Manager, Assessment, Benefit, and Service Branch
Manager, Appeals Branch
Manager, Compliance Programs Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Chief of Appeals
Manager, Appeals
Paragraph 7(2)(c)
May accept another source to convert an amount denominated in another currency to the currency of the European Monetary Union
Headquarters Positions
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Manager, Collections and Verification Branch
Manager, Compliance Programs Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Manager, Compliance
Manager, Revenue Collections and Client Services
Manager, Business Tax Incentives Programs
Team Leader, Audit
Team Leader, Business Tax Incentives Programs
Team Leader, Processing/Services
Team Leader, Revenue Collections and Client Services
Team Leader, T1 Processing
Team Leader, Verification
Subsection 7(3)
May accept a daily rate of exchange
Headquarters Positions
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Manager, Collections and Verification Branch
Manager, Compliance Programs Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Manager, Compliance
Manager, Revenue Collections and Client Services
Manager, Business Tax Incentives Programs
Team Leader, Audit
Team Leader, Business Tax Incentives Programs
Team Leader, Processing/Services
Team Leader, Revenue Collections and Client Services
Team Leader, T1 Processing
Team Leader, Verification
Subparagraph 37(1)(b)(ii)
May request a record of a deemed distribution tax recapture account and may authorize any person to examine or inspect the record
Headquarters Positions
Director General, Compliance Programs Branch
Director, Compliance Programs Branch
Manager, Compliance Programs Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Compliance
Team Leader, Audit
Section 58
May designate any person to administer oaths and take and receive affidavits, declarations, and affirmations
Headquarters Positions
Director General, Appeals Branch
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Appeals Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Manager, Collections and Verification Branch
Manager, Compliance Programs Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Section 59
May waive the requirement to file a form or other document or to provide information and may request the person to file the document or provide the information
Headquarters Positions
Director General, Appeals Branch
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director General, Registered Plans Directorate
Director, Appeals Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Director, Registered Plans Directorate
Manager, Appeals Branch
Manager, Assessment, Benefit, and Service Branch
Manager, Collections and Verification Branch
Manager, Compliance Programs Branch
Manager, Registered Plans Directorate
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Chief of Appeals
Manager, Appeals
Manager, Audit
Manager, Business Returns
Manager, Business Returns and Specialty Services
Manager, Compliance
Manager, Litigation
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Appeals
Team Leader, Audit
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services
Team Leader, Litigation
Team Leader, New Intake/Projects
Team Leader, Processing/Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, T1 Processing
Team Leader, Verification
Coordinator, Business Returns
Coordinator, Business Returns and Specialty Services
Large Objections Case Manager
Senior Assessment, Accounts, Benefits Processing and Resource Officer
Senior Business Validation Officer
Assessment, Accounts, Benefits Processing Officer
Business Validation Officer
Business Validation Resource Officer
Paragraph 60(2)(b)
May notify the constituent entities of the MNE group that are located in Canada, or the designated notification entity, that the GIR has not been received and may require it to be filed
Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Compliance Programs Branch
Director, Assessment, Benefit, and Service Branch
Director, Compliance Programs Branch
Manager, Assessment, Benefit, and Service Branch
Manager, Compliance Programs Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Compliance
Manager, Audit
Manager, Business Returns
Manager, Business Returns and Specialty Services
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services
Team Leader, New Intake/Projects
Team Leader, Processing/Services
Team Leader, T1 Processing
Coordinator, Business Returns
Coordinator, Business Returns and Specialty Services
Senior Assessment, Accounts, Benefits Processing and Resource Officer
Assessment, Accounts, Benefits Processing Officer
Section 62
May demand that a person file a return for any fiscal year designated in the demand and may specify in the demand a reasonable time within which the return must be filed
Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Manager, Collections and Verification Branch
Manager, Compliance Programs Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Manager, Business Returns
Manager, Business Returns and Specialty Services
Manager, Compliance
Manager, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T1 Processing
Manager, T2 Returns
Team Leader, Audit
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services
Team Leader, Processing/Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Team Leader, T1 Processing
Team Leader, T2 Returns
Senior Business Validation Officer
Senior Trust Accounts Examination Officer
Technical Advisor, Trust Accounts Examination/Trust Accounts Compliance Officer
Business Validation Resource Officer
Business Validation Officer
Trust Accounts Compliance Officer
Trust Accounts Examination Officer
Subsection 68(2)
May accept a daily rate of exchange to convert an amount payable to Canadian dollars
Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Compliance Programs Branch
Director, Assessment, Benefit, and Service Branch
Director, Compliance Programs Branch
Manager, Assessment, Benefit, and Service Branch
Manager, Compliance Programs Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office<
Subsection 68(3)
May, at any time, waive the requirement under subsection 68(1) and accept a currency other than Canadian dollars for payment of an amount to the Receiver General for Canada, and determine an acceptable rate of exchange to convert the amount from Canadian dollars to the other currency
Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Compliance Programs Branch
Director, Assessment, Benefit, and Service Branch
Director, Compliance Programs Branch
Manager, Assessment, Benefit, and Service Branch
Manager, Compliance Programs Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Subsection 69(1) - Definition of “electronic payment”
May specify any electronic means for payment to the Receiver General
Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Compliance Programs Branch
Director, Assessment, Benefit, and Service Branch
Director, Compliance Programs Branch
Manager, Assessment, Benefit, and Service Branch
Manager, Compliance Programs Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Subsection 70(2)
May apply all amounts payable by the Minister to a person under the Act, if the total of those amounts does not exceed $2.00, against any amount owing, at that time, by that person to His Majesty in right of Canada
Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director, Assessment, Benefit, and Service Branch
Manager, Assessment, Benefit, and Service Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Business Returns
Manager, Business Returns and Specialty Services
Manager, T1 Accounts
Manager, T2 Returns
Team Leader, T1 Accounts
Team Leader, T2 Returns
Accounting Officer
Subsection 71(3)
Must waive any interest otherwise applicable to an amount if the amount is paid on or before the payment day specified in the demand for payment
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Manager, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Manager, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T2 Returns
Manager, T1 Accounts
Team Leader, Audit
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Team Leader, T2 Returns
Team Leader, T1 Accounts
Coordinator, Employer Accounts
Accounting Officer
Subsection 71(4)
May cancel interest and penalties in respect of a fiscal year if the total amount is not more than $25
Headquarters Positions
Director General, Appeals Branch
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Appeals Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Manager, Appeals Branch
Manager, Assessment, Benefit, and Service Branch
Manager, Collections and Verification Branch
Manager, Compliance Programs Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Chief of Appeals
Manager, Appeals
Manager, Audit
Manager, Business Returns
Manager, Business Returns and Specialty Services
Manager, Compliance
Manager, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T1 Accounts
Manager, T1 Processing
Manager, T2 Returns
Large Objections Case Manager
Team Leader, Appeals
Team Leader, Audit
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Team Leader, T1 Processing
Team Leader, T1 Accounts
Team Leader, T2 Returns
Team Leader, Trust Compliance
Coordinator, Large File, Appeals
Accounting Officer
Subsection 72(1)
May waive, cancel or reduce any interest otherwise payable
Headquarters Positions
Director General, Appeals Branch
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Appeals Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Manager, Appeals Branch
Manager, Assessment, Benefit and Service Branch
Manager, Collections and Verification Branch
Manager, Compliance Programs Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Chief of Appeals
Manager, Appeals
Manager, Audit
Manager, Compliance
Manager, Employer Services
Manager, Litigation
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T1 Processing
Manager, T2 Returns
Manager, Voluntary Disclosures
Large Objections Case Manager
Team Leader, Appeals
Team Leader, Audit
Team Leader, Intake Center
Team Leader, Litigation
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Taxpayer Relief
Team Leader, Trust Compliance
Team Leader, Voluntary Disclosures
Team Leader, T1 Processing
Team Leader, T2 Returns
Coordinator, Large File, Appeals
Appeals and Complaints Officer
Appeals Officer
Senior Taxpayer Relief Officer
Taxpayer Relief Officer
Subsection 75(3)
Determine the amount of the refund, if any, payable to the applicant
Headquarters Positions
Director General, Appeals Branch
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Appeals Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Manager, Appeals Branch
Manager, Assessment, Benefit and Service Branch
Manager, Collections and Verification Branch
Manager, Compliance Programs Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Chief of Appeals
Manager, Appeals
Manager, Audit
Manager, Compliance
Manager, Employer Services
Manager, Litigation
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T1 Processing
Manager, T2 Returns
Large Objections Case Manager
Team Leader, Appeals
Team Leader, Audit
Team Leader, Intake Center
Team Leader, Litigation
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Taxpayer Relief
Team Leader, Trust Compliance
Team Leader, Voluntary Disclosures Program Processing
Team Leader, T1 Processing
Team Leader, T2 Returns
Coordinator, Large File, Appeals
Appeals and Complaints Officer
Appeals Officer
Senior Taxpayer Relief Officer
Taxpayer Relief Officer
Section 76
May apply a refund to another liability and notify the person
Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Manager, Assessment, Benefit and Service Branch
Manager, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Business Returns
Manager, Business Returns and Specialty Services
Manager, Compliance
Manager, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services
Team Leader, New Intake/Projects
Team Leader, Processing/Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, T1 Processing
Team Leader, Trust Compliance
Team Leader, Verification
Coordinator, Business Returns
Coordinator, Business Returns and Specialty Services
Coordinator, Services Team
Senior Business Validation Officer
Senior Collection Enforcement Officer
Senior Trust Accounts Examination Officer
Senior Trust Accounts and Resource Officer
Technical Advisor, Revenue Collections
Technical Advisor, Trust Accounts Examination/Trust Accounts Compliance
Business Validation Officer
Business Validation Resource Officer
Collections Contact Officer
Collections Officer
Complex Recovery Officer
Resource Officer/Complex Case Officer
Services Officer
Trust Accounts Compliance/Collections Contact Officer
Trust Accounts Compliance Officer
Trust Accounts Examination Officer
Trust Accounts Examination/Collection Officer
Subsection 80(2)
May specify the form a record is to take and any information that the record must contain
Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Compliance Programs Branch
Director General, Collections and Verification Branch
Director, Assessment, Benefit, and Service Branch
Director, Compliance Programs Branch
Director, Collections and Verification Branch
Manager, Assessment, Benefit and Service Branch
Manager, Collections and Verification Branch
Manager, Compliance Programs Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Manager, Employer Services
Manager, Illicit Income Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T2 Returns
Large Business Case Manager
Team Leader, Audit
Team Leader, Illicit Income Audit
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, T2 Returns
Team Leader, Trust Compliance
Subsection 80(6)
May require a person to keep specified records
Headquarters Positions
Director General, Compliance Programs Branch
Director General, Collections and Verification Branch
Director, Compliance Programs Branch
Director, Collections and Verification Branch
Manager, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Manager, Illicit Income Audit
Manager, Business Returns
Manager, Business Returns and Specialty Services
Manager, Compliance
Manager, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T1 Processing
Manager, T2 Returns
Team Leader, Audit
Team Leader, Illicit Income Audit
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Team Leader, T1 Processing
Team Leader, T2 Processing
Team Leader, T2 Returns
Team Leader, Verification
Coordinator, Business Returns
Coordinator, Business Returns and Specialty Services
Senior Assessment Processing and Resource Officer
Senior Business Validation Officer
Senior Office Auditor/Examiner
Tax Auditor
Senior Trust Accounts Examination Officer
Technical Advisor, Trust Accounts Examination/ Trust Accounts Compliance Officer
Business Validation Resource Officer
Assessment Processing Officer
Business Validation Officer
Compliance Services Officer
Trust Accounts Compliance Officer
Trust Accounts Examination Officer
Subsection 80(8)
May, by demand served personally or sent by confirmed delivery service or sent electronically, require any person to keep and retain records for a specified period
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Manager, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Manager, Compliance
Manager, Employer Services
Manager, Illicit Income Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T1 Processing
Manager, T2 Returns
Manager, Business Returns
Manager, Business Returns and Specialty Services
Team Leader, Audit
Team Leader, Illicit Income Audit
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Team Leader, T1 Processing
Team Leader, T2 Returns
Coordinator, Business Returns
Coordinator, Business Returns and Specialty Services
Subsection 80(9)
May give permission for earlier disposal of records
Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Manager, Illicit Income Audit
Team Leader, Audit
Team Leader, Illicit Income Audit
Subsection 81(1)
May, by notice served personally or sent by confirmed delivery service or sent electronically, require a person to provide information or record within such reasonable time as is specified in the notice
Headquarters Positions
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Manager, Collections and Verification Branch
Manager, Compliance Programs Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Manager, Illicit Income Audit
Manager, Business Returns
Manager, Business Returns and Specialty Services
Manager, Compliance
Manager, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T2 Returns
Team Leader, Illicit Income Audit
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, T2 Returns
Team Leader, Trust Compliance
Technical Advisor, Trust Accounts Examination/Trust Accounts Compliance Officer
Senior Business Validation Officer
Senior Trust Accounts Examination Officer
Trust Accounts Compliance Officer
Trust Accounts Examination Officer
Business Validation Resource Officer
Business Validation Officer
Subsection 81(3)
May make an application to a judge of the Federal Court for an authorization to require a third party to provide information or records relating to an unnamed person or a group
Headquarters Positions
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Field Positions
Director, Business Intelligence and Quality Assurance
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Subsection 82(5)
May determine whether a refund under section 75 is payable to the person
Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director, Assessment, Benefit, and Service Branch
Manager, Assessment, Benefit, and Service Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Manager, T2 Returns
Team Leader, Audit
Team Leader, T2 Returns
Subsection 85(4)
May determine that a person has paid an amount for a particular fiscal year that was in fact payable for another fiscal year, and may, at any time, make an assessment for that other fiscal year
Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director, Assessment, Benefit, and Service Branch
Manager, Assessment, Benefit and Service Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Business Returns
Manager, Business Returns and Specialty Services
Manager, T2 Returns
Subsection 85(5)
May advance an alternative basis or argument in support of an assessment or in support of all or any portion of the total amount determined on assessment to be payable
Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals Branch
Field Positions
Chief of Appeals
Manager, Appeals
Manager, Litigation
Large Objections Case Manager
Team Leader, Appeals
Team Leader, Litigation
Subsection 87(3)
May request a person who has filed a notice of objection to provide the information required under paragraph 87(2)(b) or 87(2)(c)
Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals Branch
Field Positions
Chief of Appeals
Manager, Appeals
Large Objections Case Manager
Team Leader, Appeals
Subsection 87(7)
May accept a notice of objection even though it was not filed in a prescribed form and manner
Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals Branch
Field Positions
Chief of Appeals
Manager, Appeals
Large Objections Case Manager
Team Leader, Appeals
Coordinator, Large File, Appeals
Subsection 87(8)
Reconsider an assessment on receipt of a notice of objection and vacate, confirm or vary it or make a reassessment
Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals Branch
Appeals Policy Specialist, Appeals Branch
Tax Appeals Case Specialist, Appeals Branch
Senior Appeals Officer, Appeals Branch
Field Positions
Chief of Appeals
Manager, Appeals
Large Objections Case Manager
Team Leader, Appeals
Coordinator, Large File, Appeals
Large File Appeals Officer
Appeals Technical Advisor
Appeals Officer
Subsection 87(9)
May confirm an assessment without reconsideration if, in a notice of objection, a person who wishes to appeal directly to the Tax Court of Canada requests it
Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals Branch
Field Positions
Chief of Appeals
Manager, Appeals
Large Objections Case Manager
Team Leader, Appeals
Subsection 88(1)
May grant an application to extend the time for filing a notice of objection
Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals Branch
Field Positions
Chief of Appeals
Manager, Appeals
Large Objections Case Manager
Team Leader, Appeals
Coordinator, Large File, Appeals
Subsection 88(4)
May accept an application for an extension of time to file an objection that was not made in accordance with subsection 88(3)
Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals Branch
Field Positions
Chief of Appeals
Manager, Appeals
Large Objections Case Manager
Team Leader, Appeals
Coordinator, Large File, Appeals
Subsection 88(5)
Consider, without delay, an application to extend the time for filing a notice of objection and grant or refuse it, and notify the person of the decision in writing
Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals Branch
Field Positions
Chief of Appeals
Manager, Appeals
Large Objections Case Manager
Team Leader, Appeals
Coordinator, Large File, Appeals
Subsection 95(1)
May agree with another person that a question arising under the Act should be determined by the Tax Court of Canada
Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Subsection 96(1)
May form an opinion that a question is common to assessments or proposed assessments in respect of two or more persons and may apply to the Tax Court of Canada for a determination of the question
Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals Branch
Field Positions
Chief of Appeals
Manager, Appeals
Manager, Litigation
Team Leader, Appeals
Team Leader, Litigation
Subsection 96(3)
Shall serve a copy of the application made under subsection 96(1) on each person named in and any person that is likely to be affected by the determination
Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals Branch
Field Positions
Chief of Appeals
Manager, Appeals
Manager, Litigation
Team Leader, Appeals
Team Leader, Litigation
Subsection 96(6)
May appeal from the determination of a question by the Tax Court of Canada
Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Subsection 97(1)
May repay taxes, interest or penalties and surrender security if it is just and equitable to do so
Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals Branch
Paragraph 98(3)(b)
May form an opinion that the constituent entity used reasonable measures to ensure the correct application of the provisions of the Act
Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals Branch
Appeals Policy Specialist, Appeals Branch
Senior Appeals Officer, Appeals Branch
Tax Appeals Case Specialist, Appeals Branch
Field Positions
Chief of Appeals
Manager, Appeals
Manager, Litigation
Large Objections Case Manager
Team Leader, Appeals
Team Leader, Litigation
Appeals Officer
Section 101
May apply to the Tax Court of Canada for an order requiring a person to pay an amount to the Receiver General
Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals Branch
Field Positions
Chief of Appeals
Manager, Appeals
Manager, Litigation
Subsection 105(1)
May waive or cancel all or any portion of a penalty
Headquarters Positions
Director General, Appeals Branch
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Appeals Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Manager, Appeals Branch
Manager, Assessment, Benefit, and Service Branch
Manager, Collections and Verification Branch
Manager, Compliance Programs Branch
Appeals Policy Specialist, Appeals Branch
Senior Appeals Officer, Appeals Branch
Tax Appeals Case Specialist, Appeals Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Chief of Appeals
Manager, Appeals
Manager, Audit
Manager, Business Returns
Manager, Business Returns and Specialty Services
Manager, Compliance
Manager, Employer Services
Manager, Litigation
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T1 Processing
Manager, T2 Returns
Manager, Voluntary Disclosures
Large Objections Case Manager
Returns/Client Services Supervisor
Team Leader, Appeals
Team Leader, Audit
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services
Team Leader, Intake Centre
Team Leader, Litigation
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Taxpayer Relief
Team Leader, T1 Processing
Team Leader, T2 Returns
Team Leader, Trust Compliance
Team Leader, Voluntary Disclosures
Appeals Officer
Subsection 107(5)
May file a stay of proceedings with the Tax Court of Canada
Headquarters Positions
Director General, Appeals Branch
Director, Appeals Branch
Manager, Appeals Branch
Field Positions
Chief of Appeals
Manager, Appeals
Manager, Litigation
Team Leader, Appeals
Team Leader, Litigation
Subsection 115(1)
May authorize any person to lay an information or make a complaint and may call into question the lack of authority of the information or complaint
Headquarters Positions
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Subsection 116(1)
May authorize a person to inspect, audit, examine records, processes, property or premises of a person
Headquarters Positions
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Subsection 116(4)
May make an ex parte application for a warrant authorizing a person to enter a dwelling-house
Headquarters Positions
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Subsection 117(1)
May apply to a judge for an order requiring a person to provide access, assistance, information or records sought under section 81 or 116 of the Act
Headquarters Positions
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Employer Services
Subsection 118(1)
May make an ex parte application for a warrant authorizing a person to enter and search any building, receptable or place for any record or thing, to seize the record or thing and bring it before the judge or make a report
Headquarters Positions
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Criminal Investigations
Manager, Employer Services
Case Manager, Criminal Investigations
Team Leader, Criminal Investigations
Senior Investigator, Criminal Investigations
Investigator, Criminal Investigations
Subsection 118(6)
May waive the retention of any record or thing seized under subsection 118(1) or 118(5)
Headquarters Positions
Director General, Compliance Programs Branch
Director, Compliance Programs Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Subsection 118(8)
May impose reasonable conditions for the inspection of a record or thing seized
Headquarters Positions
Director General, Compliance Programs Branch
Director, Compliance Programs Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Subsection 119(2)
May, by notice served personally, sent by confirmed delivery service or sent electronically, require a person resident in Canada or a non-resident person that carries on business in Canada to provide any foreign-based information or record
Headquarters Positions
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Manager, Collections and Verification Branch
Manager, Compliance Programs Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Manager, Illicit Income Audit
Manager, Business Returns
Manager, Business Returns and Specialty Services
Manager, Compliance
Manager, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T2 Returns
Subsection 119(8)
May make a motion to prohibit the introduction of foreign-based information or record if there was failure to substantially comply with a notice served or sent under subsection 119(2)
Headquarters Positions
Director General, Appeals Branch
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Appeals Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Manager, Collections and Verification Branch
Manager, Compliance Programs Branch
Field Positions
Director, Business Intelligence and Quality Assurance
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Chief of Appeals
Manager, Appeals
Manager, Audit
Manager, Illicit Income Audit
Manager, Business Intelligence and Quality Assurance
Manager, Compliance
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Subsection 120(1)
May authorize any person to make any inquiry deemed necessary with reference to anything relating to the administration or enforcement of the Act
Headquarters Positions
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Manager, Collections and Verification Branch
Manager, Compliance Programs Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Section 121
May certify as true any copy of an original record seized, inspected, audited, examined or provided under sections 81, 116 to 118 and 120 of the Act
Headquarters Positions
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Manager, Collections and Verification Branch
Manager, Compliance Programs Branch
Field Positions
Director, Business Intelligence and Quality Assurance
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Manager, Business Intelligence and Quality Assurance
Manager, Business Returns
Manager, Business Returns and Specialty Services
Manager, Compliance
Manager, Criminal Investigations
Manager, Employer Services
Manager, Illicit Income Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T1 Processing
Manager, T2 Returns
Case Manager, Criminal Investigations
Team Leader, Audit
Team Leader, Business Intelligence and Quality Assurance
Team Leader, Criminal Investigations
Team Leader, Employer Services
Team Leader, General Rebates
Team Leader, Illicit Income Audit
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Team Leader, T1 Processing
Team Leader, T2 Returns
Senior Office Auditor/Examiner
Coordinator, Business Returns
Coordinator, Business Returns and Specialty Services
Senior Business Validation Officer
Senior Investigator, Criminal Investigations
Senior Trust Accounts Examination Officer
Technical Advisor, Trust Accounts Examination/ Trust Accounts Compliance Officer
Resource Officer/Complex Case Officer
Business Validation Officer
Business Validation Resource Officer
Technical Advisor, Revenue Collections
Collections Contact Officer
Collections Officer
Employer Compliance Auditor
Tax Auditor
Trust Accounts Compliance Officer
Trust Accounts Compliance/Collections Contact Officer
Trust Accounts Examination Officer
Trust Accounts Examination/Collection Officer
Auditor, Illicit Income Audit
Investigator, Criminal Investigations
Subsection 123(5)
May provide appropriate persons with confidential information that may reasonably be regarded as necessary for a purpose relating to the life, health or safety of an individual
Headquarters Positions
Director General, Appeals Branch
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director General, Legislative Policy and Regulatory Affairs Branch
Director General, Security Services Directorate
Director, Appeals Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Director, Legislative Policy and Regulatory Affairs Branch
Director, Security Services Directorate
Assistant Director, Security Services Directorate
Assistant Director, Finance and Administration Branch
Manager, Appeals Branch
Manager, Assessment, Benefit, and Service Branch
Manager, Collections and Verification Branch
Manager, Compliance Programs Branch
Manager, Legislative Policy and Regulatory Affairs Branch
Manager, Security Services Directorate
Chief, HQ Security, Security Services Directorate
Senior Security Risk Analyst, Security Services Directorate
Senior Officer, Appeals Branch
Senior Analyst, Security Services Directorate
Senior Policy Analyst, Legislative Policy and Regulatory Affairs Branch
Senior Program Specialist, Legislative Policy Directorate
Senior Rulings Officer, Income Tax Rulings Directorate
Senior Technical Publications Analyst, Legislative Policy Directorate
Senior Project Officer, Legislative Policy Directorate
Analyst, Security Services Directorate
Appeals Policy Specialist, Appeals Branch
Complex Security Risk Analyst, Security Services Directorate
Industry Sector Specialist, Income Tax Rulings Directorate
Policy Analyst, Legislative Policy and Regulatory Affairs Branch
Rulings Officer, Income Tax Rulings Directorate
Tax Appeals Case Specialist, Appeals Branch
Technical Policy Advisor, Legislative Policy Directorate
Team Leader, Assessment, Benefit, and Service Branch
Senior Programs Officer, Assessment, Benefit, and Service Branch
Field Positions
Director, Business Intelligence and Quality Assurance
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Chief of Appeals
Manager, Administration (Level 2a)
Manager, Administration (Level 3)
Manager, Appeals
Manager, Audit
Manager, Business Intelligence and Quality Assurance
Manager, Business Returns
Manager, Business Returns and Specialty Services
Manager, Compliance
Manager, Criminal Investigations
Manager, Employer Services
Manager, Illicit Income Audit
Manager, Litigation
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, Security
Manager, T1 Processing
Manager, T2 Returns
Manager, Taxpayer Services
Large Objections Case Manager
Team Leader, Appeals
Team Leader, Audit
Team Leader, Business Intelligence and Quality Assurance
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services
Team Leader, Criminal Investigations
Team Leader, Illicit Income Audit
Team Leader, Intake Center
Team Leader, Litigation
Team Leader, Processing/Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Security
Team Leader, Taxpayer Relief
Team Leader, Taxpayer Services
Team Leader, T1 Processing
Team Leader, T2 Returns
Team Leader, Trust Compliance
Team Leader, Verification
Case Manager, Criminal Investigations
Coordinator, Business Returns
Coordinator, Business Returns and Specialty Services
Coordinator, Large File, Appeals
Auditor, Illicit Income Audit
Senior Investigator, Criminal Investigations
Investigator, Criminal Investigations
Senior Assessment, Benefits Processing and Resource Officer
Processing Officer – Accounts, Benefits and Rebates
Assessment Processing Officer
Examiner & Document Processing Clerk
Subparagraph 123(6)(b)(i)
May authorize a person or a class of persons to whom an official can provide or allow confidential information to be provided, inspected or accessed, and may specify conditions
Headquarters Positions
Director General, Appeals Branch
Director General, Compliance Programs Branch
Director, Compliance Programs Branch
Manager, Compliance Programs Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Chief of Appeals
Manager, Compliance
Manager, Audit
Subsection 123(9)
May appeal an order or direction made in the course of, or in connection with, legal proceedings requiring an official to give or produce evidence relating to confidential information
Headquarters Positions
Director General, Appeals Branch
Director General, Collections and Verification Branch
Director General, Compliance Programs Branch
Director, Collections and Verification Branch
Director, Compliance Programs Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Chief of Appeals
Manager, Appeals
Manager, Employer Services
Manager, Litigation
Team Leader, Appeals
Team Leader, Litigation
Subsection 124(11)
May postpone collection action against a person in respect of a disputed amount and may stipulate terms and conditions for the postponement
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Subsection 125(5)
May take collection actions on the basis of a judgment rendered by the courts in a similar action, after notifying the person that the judgment has been given in the other action
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Manager, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer/Complex Case Officer
Subsection 125(6)
May collect up to 50% of the total amount assessed and unpaid when the total exceeds $1,000,000
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer/Complex Case Officer
Collections Officer
Subsection 126(1)
May, if considered advisable, accept security in an amount and form that is satisfactory
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Subsection 126(3)
May determine the adequacy of security and may require additional security be given or maintained
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Subsection 127(1)
May certify an amount payable by a debtor
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Subsection 127(8)
May give written consent for the sale or other disposition of any property, or to the publication of a notice or other advertisement in respect of the sale or other disposition
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Subsection 127(10)
May make an ex parte application for an order for the purposes of giving effect to the proceeding, charge, lien, priority or binding interest
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Subsection 128(1)
May, by notice in writing, require a third party which is liable to make a payment to a tax debtor (or will be within one year) to pay the money to the Receiver General
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Manager, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Business Returns
Manager, Business Returns and Specialty Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Coordinator, Employer Accounts
Technical Advisor, Revenue Collections
Resource Officer/ Complex Case Officer
Collections Contact Officer
Collections Officer
Collections Officer, Trust Accounts Examination/Collections
Trust Accounts Compliance/ Collections Contact Officer
Trust Accounts Examination/ Collection Officer
Subsection 128(2)
May, by notice in writing, require an institution or a person to pay moneys to the Receiver General on account of a debtor’s liability under the Act
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Manager, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer/ Complex Case Officer
Subsection 128(4)
May, by notice in writing, specify an amount out of each periodic payment that is to be paid to the Receiver General instead of to a debtor
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Manager, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Technical Advisor, Revenue Collections
Resource Officer/Complex Case Officer
Collections Contact Officer
Collections Officer
Trust Accounts Compliance/Collections Contact Officer
Trust Accounts Examination/Collection Officer
Section 129
May specify an amount out of any amount that is payable to a tax debtor by His Majesty in right of Canada and require that it be deducted or set-off
Headquarters Positions
Director General, Assessment, Benefit, and Service Branch
Director General, Collections and Verification Branch
Director, Assessment, Benefit, and Service Branch
Director, Collections and Verification Branch
Manager, Assessment, Benefit, and Service Branch
Manager, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Business Returns
Manager, Business Returns and Specialty Services
Manager, Employer Services
Manager, Compliance
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Manager, T2 Returns
Team Leader, Business Returns
Team Leader, Business Returns and Specialty Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, T2 Returns
Team Leader, Trust Compliance
Coordinator, Business Returns
Coordinator, Business Returns and Specialty Services
Senior Business Validation Officer
Senior Trust Accounts Examination Officer
Senior Trust Accounts and Resource Officer
Technical Advisor, Revenue Collections
Technical Advisor, Trust Accounts Examination/ Trust Accounts Compliance Officer
Technical Advisor, Trust Account Compliance
Resource Officer/ Complex Case Officer
Business Validation Resource Officer
Business Validation Officer
Collections Contact Officer
Collections Officer
Collections Officer, Trust Accounts Examination/ Collections
Trust Accounts Compliance/ Collections Contact Officer
Trust Accounts Compliance Officer
Trust Accounts Examination Officer
Trust Accounts Examination/ Collections Officer
Section 130
May purchase or otherwise acquire any interest or right in a person’s property and may determine a reasonable manner of disposing of the interest or right
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Subsection 131(1)
May, in writing, require money seized from a debtor by a police officer to be turned over to the Receiver General instead of restoring it to the debtor
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Manager, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Subsection 132(1)
May, in writing, give 30 days notice of the intention to seize and dispose of a person’s goods and chattels or movable property and issue a certificate to direct that those goods and chattels or movable property be seized
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Manager, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Subsection 132(2)
May dispose of the property seized under subsection 132(1) and so dispose of the property in the manner considered appropriate
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Subsection 133(1)
May, if suspects that a person has left or is about to leave Canada, demand payment by notice served personally or sent by confirmed delivery service addressed to latest known address
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Subsection 133(2)
May direct that goods, chattels or movable property of a person be seized for failure to pay an amount required under subsection 133(1)
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Subsection 134(1)
May make an ex parte application to a judge for authorization to proceed with collection action when the collection of a debt is in jeopardy
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Subsection 134(4)
Serve an authorization granted under this section and a notice of assessment within 72 hours
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer/ Complex Case Officer
Subsection 134(6)
May apply to a judge for further direction when service may not be reasonably effected
Headquarters Positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Field Positions
Director, National Verification and Collections Centre
Director, Tax Centre
Director, Tax Services Office
Assistant Director, National Verification and Collections Centre
Assistant Director, Tax Centre
Assistant Director, Tax Services Office