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DELEGATION OF

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					       AUTHORIZATION TO EXERCISE POWERS OR PERFORM DUTIES OF
                        THE MINISTER OF NATIONAL REVENUE
                                       UNDER THE


          SOFTWOOD LUMBER PRODUCTS EXPORT CHARGE ACT, 2006




     Pursuant to subsection 20(2) of the Softwood Lumber Products Export
Charge Act, 2006 a , I hereby authorize

              1. every person holding the position of Deputy Commissioner or a
                 position of Assistant Commissioner in the Canada Revenue Agency,
                 or a person authorized to perform the duties of one of those
                 positions, to exercise the powers and perform the duties of the
                 Minister of National Revenue under that Act; and

              2. every officer holding a position in the Canada Revenue Agency
                 listed in the 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
                 Act that are set out in that Schedule.

      This authorization replaces the authorization issued by the Minister of
National Revenue on January 25, 2007, in respect of the Softwood Lumber
Products Export Charge Act, 2006.




                Original signed by                           August 6, 2008
         ________________________________                    _____________
         Gordon O’Connor                                     Date
         Minister of National Revenue




a
    S.C. 2006, c. 13
                                               SCHEDULE
                      (Softwood Lumber Products Export Charge Act, 2006)



Officers authorized to exercise the powers and perform the duties of
the Minister of National Revenue under the provisions of the Softwood Lumber
Products Export Charge Act, 2006 set out below 1

Section 2 – Definition of “prescribed”, paragraphs (a) and (b)
May authorize a form or the manner of filing a form, and specify the information to be given on
or with a form

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Business Returns and Payments Processing Directorate
Director General, Excise and GST/HST Rulings Directorate
Director General, Tax and Charities Appeals Directorate
Director, Business Registration and Corporation Programs Division
Director, Excise Duties and Taxes Division
Manager, Excise and GST/HST Rulings
Manager, Excise Operations, Business Registration and Corporation Programs Division
Senior Program Officer, Excise Operations, Business Registration and Corporation Programs Division

Field Positions
Director, Tax Services Office
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Manager, Excise Duty




1
    NOTE: Section 19 of the Softwood Lumber Products Export Charge Act, 2006 authorizes the
          Commissioner of Revenue to exercise the powers and perform the duties of the Minister under that
          Act.
                                                                                    AUTHORIZATION
                                                  Softwood Lumber Products Export Charge Act, 2006


Section 21
May designate persons who may administer oaths and take and receive affidavits

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Accounts Receivable
Director General, Debt Management Compliance
Director General, Enforcement and Disclosures Directorate
Director General, Excise and GST/HST Rulings Directorate
Director General, Small and Medium Enterprises Directorate
Director General, Tax and Charities Appeals Directorate
Director, Accounts Receivable
Director, Criminal Investigations Division
Director, Excise Duties and Taxes Division
Director, High Risk Compliance Strategy Division
Director, Medium Business Audit Division
Director, Policy, Planning and Disclosures Division
Director, Provincial Compliance Division
Director, Small Business Audit Division
Director, Special Enforcement and Intelligence Division
Director, Trust Accounts

Field Positions
Director, Tax Centre
Director, Tax Services Office

Subsection 22(5)
May determine if the amount and form of security from a non-resident are satisfactory

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Business Returns and Payment Processing Directorate
Director General, Excise and GST/HST Rulings Directorate
Director, Business Registration and Corporation Programs Division
Director, Excise Duties and Taxes Division
Manager, Excise Operations, Business Registration and Corporation Programs Division
Manager, Excise and GST/HST Rulings
Senior Program Officer, Excise Operations, Business Registration and Corporation Programs
        Division

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns Division
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Manager, Business Returns Division
Manager, Excise Duty
Team Leader, Business Returns Division




                                                 2
                                                                                    AUTHORIZATION
                                                  Softwood Lumber Products Export Charge Act, 2006


Section 23
May register a person and notify that person of the effective date of registration

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Business Returns and Payment Processing Directorate
Director General, Excise and GST/HST Rulings Directorate
Director, Business Registration and Corporation Programs Division
Director, Excise Duties and Taxes Division
Manager, Excise Operations, Business Registration and Corporation Programs Division
Manager, Excise and GST/HST Rulings
Senior Program Officer, Excise Operations, Business Registration and Corporation Programs
        Division

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns Division
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Manager, Business Returns Division
Manager, Excise Duty
Team Leader, Business Returns Division

Subsection 24(1)
May cancel the registration of a person if satisfied that it is not required for the purposes of the
Act or if the person has failed to maintain security

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Business Returns and Payment Processing Directorate
Director General, Excise and GST/HST Rulings Directorate
Director, Business Registration and Corporation Programs Division
Director, Excise Duties and Taxes Division
Manager, Excise and GST/HST Rulings
Manager, Excise Operations, Business Registration and Corporation Programs Division
Senior Program Officer, Excise Operations, Business Registration and Corporation Programs
        Division

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns Division
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Manager, Business Returns Division
Manager, Excise Duty
Team Leader, Business Returns Division




                                                 3
                                                                                    AUTHORIZATION
                                                  Softwood Lumber Products Export Charge Act, 2006


Subsection 24(2)
May notify a person in writing of the cancellation of a registration along with the effective date
of the cancellation

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Business Returns and Payment Processing Directorate
Director General, Excise and GST/HST Rulings Directorate
Director, Business Registration and Corporation Programs Division
Director, Excise Duties and Taxes Division
Manager, Excise and GST/HST Rulings
Manager, Excise Operations, Business Registration and Corporation Programs Division
Senior Program Officer, Excise Operations, Business Registration and Corporation Programs
        Division

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns Division
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Manager, Business Returns Division
Manager, Excise Duty
Team Leader, Business Returns Division

Subsection 25(1)
May certify a registered person to be an independent remanufacturer

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Business Returns and Payment Processing Directorate
Director General, Excise and GST/HST Rulings Directorate
Director, Business Registration and Corporation Programs Division
Director, Excise Duties and Taxes Division
Manager, Excise and GST/HST Rulings
Manager, Excise Operations, Business Registration and Corporation Programs Division
Senior Program Officer, Excise Operations, Business Registration and Corporation Programs Division

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns Division
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Manager, Business Returns Division
Manager, Excise Duty
Team Leader, Business Returns Division




                                                 4
                                                                                    AUTHORIZATION
                                                  Softwood Lumber Products Export Charge Act, 2006


Subsection 25(2)
May amend, suspend, renew, cancel or reinstate a certification

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Business Returns and Payment Processing Directorate
Director General, Excise and GST/HST Rulings Directorate
Director, Business Registration and Corporation Programs Division
Director, Excise Duties and Taxes Division
Manager, Excise and GST/HST Rulings
Manager, Excise Operations, Business Registration and Corporation Programs Division
Senior Program Officer, Excise Operations, Business Registration and Corporation Programs Division

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns Division
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Manager, Business Returns Division
Manager, Excise Duty
Team Leader, Business Returns Division

Subsection 25(3)
May notify a person in writing of the cancellation of a registration along with the effective date
of the cancellation

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Business Returns and Payment Processing Directorate
Director General, Excise and GST/HST Rulings Directorate
Director, Business Registration and Corporation Programs Division
Director, Excise Duties and Taxes Division
Manager, Excise and GST/HST Rulings
Manager, Excise Operations, Business Registration and Corporation Programs Division
Senior Program Officer, Excise Operations, Business Registration and Corporation Programs
        Division

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns Division
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Manager, Business Returns Division
Manager, Excise Duty
Team Leader, Business Returns Division




                                                 5
                                                                                  AUTHORIZATION
                                                Softwood Lumber Products Export Charge Act, 2006


Subsection 30(2)
May be satisfied that the terms set out in paragraphs 30(2)(a) and (b) are met, may authorize a
person to file separate returns and separate applications for refunds in respect of a branch or
division, and may impose conditions on such filing

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Business Returns and Payments Processing Directorate
Director General, Excise and GST/HST Rulings Directorate
Director, Business Registration and Corporation Programs Division
Director, Excise Duties and Taxes Division
Manager, Excise and GST/HST Rulings
Manager, Excise Operations, Business Registration and Corporation Programs Division
Senior Program Officer, Excise Operations, Business Registration and Corporation Programs
       Division

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns Division
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Manager, Business Returns Division
Manager, Excise Duty
Team Leader, Business Returns Division

Subsection 30(3)
May revoke an authorization granted under subsection 30(2) and exercise the powers set out
in paragraphs 30(3)(c) and (d)

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Business Returns and Payments Processing Directorate
Director General, Excise and GST/HST Rulings Directorate
Director, Business Registration and Corporation Programs Division
Director, Excise Duties and Taxes Division
Manager, Excise and GST/HST Rulings
Manager, Excise Operations, Business Registration and Corporation Programs Division
Senior Program Officer, Excise Operations, Business Registration and Corporation Programs
       Division

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns Division
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Manager, Business Returns Division
Manager, Excise Duty
Team Leader, Business Returns Division




                                               6
                                                                                  AUTHORIZATION
                                                Softwood Lumber Products Export Charge Act, 2006


Subsection 30(4)
May notify a person of a revocation and its effective date

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Business Returns and Payments Processing Directorate
Director General, Excise and GST/HST Rulings Directorate
Director, Business Registration and Corporation Programs Division
Director, Excise Duties and Taxes Division
Manager, Excise and GST/HST Rulings
Manager, Excise Operations, Business Registration and Corporation Programs Division
Senior Program Officer, Excise Operations, Business Registration and Corporation Programs
       Division

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns Division
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Manager, Business Returns Division
Manager, Excise Duty
Team Leader, Business Returns Division

Subsection 32(1)
May extend the time for filing a return or providing information

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Accounts Receivable
Director General, Excise and GST/HST Rulings Directorate
Director, Accounts Receivable
Director, Excise Duties and Taxes Division
Manager, Excise and GST/HST Rulings
Manager, Revenue Collections

Field Positions
Director, Tax Services Office
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Excise Duty
Manager, Revenue Collections
Manager, Revenue Collections and Client Services




                                               7
                                                                                  AUTHORIZATION
                                                Softwood Lumber Products Export Charge Act, 2006


Section 33
May issue a demand requiring a person to file a return for a designated reporting period and
stipulate the date by which it must be filed

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Accounts Receivable
Director General, Debt Management Compliance
Director General, Excise and GST/HST Rulings Directorate
Director, Accounts Receivable
Director, Excise Duties and Taxes Division
Director, Trust Accounts
Manager, Excise and GST/HST Rulings
Manager, Revenue Collections

Field Positions
Director, Tax Services Office
Assistant Director, Enforcement
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Excise Duty
Manager, Revenue Collections
Manager, Revenue Collections and Client Services




                                               8
                                                                                AUTHORIZATION
                                              Softwood Lumber Products Export Charge Act, 2006


Subsection 34(4)
May cancel small amounts of interest and penalty payable

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Accounts Receivable
Director General, Business Returns and Payment Processing Directorate
Director General, Debt Management Compliance
Director General, Excise and GST/HST Rulings Directorate
Director General, Tax and Charities Appeals Directorate
Director, Accounts Receivable
Director, Business Registration and Corporation Programs Division
Director, Excise Duties and Taxes Division
Director, Tax and Charities Appeals Directorate
Director, Trust Accounts
Manager, Excise and GST/HST Rulings
Manager, Excise Operations, Business Registration and Corporation Programs Division
Manager, Revenue Collections
Manager, Tax and Charities Appeals Directorate

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns Division
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Business Returns Division
Manager, Excise Duty
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Business Returns Division
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Senior Assessment, Account, Benefits Processing and Resource Officer, Business Returns Division
Assessment Processing Officer, Business Returns Division




                                             9
                                                                                  AUTHORIZATION
                                                Softwood Lumber Products Export Charge Act, 2006


Subsection 37(1)
May waive or cancel interest or penalties payable under section 64

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Accounts Receivable
Director General, Business Returns and Payments Processing Directorate
Director General, Debt Management Compliance
Director General, Excise and GST/HST Rulings Directorate
Director General, Tax and Charities Appeals Directorate
Director, Accounts Receivable
Director, Business Registration and Corporation Programs Division
Director, Excise Duties and Taxes Division
Director, Tax and Charities Appeals Directorate
Director, Trust Accounts
Manager, Excise and GST/HST Rulings
Manager, Excise Operations, Business Registration and Corporation Programs Division
Manager, Revenue Collections
Manager, Tax and Charities Appeals Directorate
Senior Program Officer, Excise Operations, Business Registration and Corporation Programs
        Division

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns Division
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Chief of Appeals
Manager, Business Returns Division
Manager, Excise Duty
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Business Returns Division
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services




                                               10
                                                                                  AUTHORIZATION
                                                Softwood Lumber Products Export Charge Act, 2006


Subsection 37(2)
May determine that a request has been submitted in a satisfactory manner

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Accounts Receivable
Director General, Business Returns and Payments Processing Directorate
Director General, Debt Management Compliance
Director General, Excise and GST/HST Rulings Directorate
Director General, Tax and Charities Appeals Directorate
Director, Accounts Receivable
Director, Business Registration and Corporation Programs Division
Director, Excise Duties and Taxes Division
Director, Tax and Charities Appeals Directorate
Director, Trust Accounts
Manager, Excise and GST/HST Rulings
Manager, Excise Operations, Business Registration and Corporation Programs Division
Manager, Revenue Collections
Manager, Tax and Charities Appeals Directorate
Senior Program Officer, Excise Operations, Business Registration and Corporation Programs
        Division

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns Division
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Chief of Appeals
Manager, Business Returns Division
Manager, Excise Duty
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Business Returns Division
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services




                                               11
                                                                                    AUTHORIZATION
                                                  Softwood Lumber Products Export Charge Act, 2006


Paragraph 45(2)(e)
May waive the requirement for a trustee in bankruptcy to file a return

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Accounts Receivable
Director General, Debt Management Compliance
Director General, Excise and GST/HST Rulings Directorate
Director, Accounts Receivable
Director, Excise Duties and Taxes Division
Director, Trust Accounts
Manager, Excise and GST/HST Rulings
Manager, Excise Operations, Business Registration and Corporation Programs Division
Senior Program Officer, Excise Operations, Business Registration and Corporation Programs
        Division

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns Division
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Business Returns Division
Manager, Excise Duty
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Business Returns Division




                                                12
                                                                                    AUTHORIZATION
                                                  Softwood Lumber Products Export Charge Act, 2006


Paragraph 45(3)(e)
May waive the requirement for a receiver to file a return

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Accounts Receivable
Director General, Debt Management Compliance
Director General, Excise and GST/HST Rulings Directorate
Director, Accounts Receivable
Director, Excise Duties and Taxes Division
Director, Trust Accounts
Manager, Excise and GST/HST Rulings
Manager, Excise Operations, Business Registration and Corporation Programs Division
Senior Program Officer, Excise Operations, Business Registration and Corporation Programs Division

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns Division
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Business Returns Division
Manager, Excise Duty
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Business Returns Division




                                                13
                                                                                    AUTHORIZATION
                                                  Softwood Lumber Products Export Charge Act, 2006


Subsection 45(4)
May issue a clearance certificate to a receiver or a representative

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Enforcement and Disclosures Directorate
Director General, Excise and GST/HST Rulings Directorate
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Aggressive Tax Planning Division
Director, Criminal Investigations Division
Director, Excise Duties and Taxes Division
Director, High Risk Compliance Strategy Division
Director, Large Business and Program Integration Division
Director, Medium Business Audit Division
Director, Policy, Planning and Disclosures Division
Director, Provincial Compliance Division
Director, Small Business Audit Division
Director, Special Enforcement and Intelligence Division
Manager, Excise and GST/HST Rulings

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Enforcement
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Manager, Audit
Manager, Corporate Services and Excise
Manager, Excise Duty
Team Leader, Audit
Team Leader, Enforcement
Team Leader, Excise Duty
Team Leader, Excise Duties and Other Levies




                                                14
                                                                                  AUTHORIZATION
                                                Softwood Lumber Products Export Charge Act, 2006


Subsection 48(2)
May specify in writing the form a record is to take and the information it must contain

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Debt Management Compliance
Director General, Excise and GST/HST Rulings Directorate
Director, Excise Duties and Taxes Division
Director, Trust Accounts
Manager, Excise and GST/HST Rulings

Field Positions
Director, Tax Services Office
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Excise Duty
Manager, Revenue Collections
Manager, Revenue Collections and Client Services

Subsection 48(3)
May authorize that records be kept outside Canada or in a language other than English or
French

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Excise and GST/HST Rulings Directorate
Director, Excise Duties and Taxes Division
Manager, Excise and GST/HST Rulings

Field Positions
Director, Tax Services Office
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Manager, Excise Duty

Subsection 48(5)
May specify the records to be kept by a person and require that they be kept by that person

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Excise and GST/HST Rulings Directorate
Director, Excise Duties and Taxes Division
Manager, Excise and GST/HST Rulings

Field Positions
Director, Tax Services Office
Assistant Director, Enforcement
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Manager, Excise Duty
Team Leader, Enforcement



                                               15
                                                                                  AUTHORIZATION
                                                Softwood Lumber Products Export Charge Act, 2006


Subsection 48(8)
May form the opinion that the retention of records is necessary for the administration or
enforcement of the Act, may demand that a person retain those records and may specify the
period for which they are to be retained

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Excise and GST/HST Rulings Directorate
Director, Excise Duties and Taxes Division
Manager, Excise and GST/HST Rulings

Field Positions
Director, Tax Services Office
Assistant Director, Enforcement
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Manager, Excise Duty
Team Leader, Enforcement

Subsection 48(9)
May give written permission for the disposal of records before the expiry of the required
retention period

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Excise and GST/HST Rulings Directorate
Director, Excise Duties and Taxes Division
Manager, Excise and GST/HST Rulings

Field Positions
Director, Tax Services Office
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Manager, Excise Duty




                                               16
                                                                                  AUTHORIZATION
                                                Softwood Lumber Products Export Charge Act, 2006


Subsection 49(1)
May require that a person provide any information or record

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Accounts Receivable
Director General, Audit Professional Services Directorate
Director General, Debt Management Compliance
Director General, Enforcement and Disclosures Directorate
Director General, Excise and GST/HST Rulings Directorate
Director, Accounts Receivable
Director, Aggressive Tax Planning Division
Director, Criminal Investigations Division
Director, Excise Duties and Taxes Division
Director, Policy, Planning and Disclosures Division
Director, Special Enforcement and Intelligence Division
Director, Technical Applications and Valuations Division
Director, Trust Accounts
Manager, Excise and GST/HST Rulings
Manager, Revenue Collections

Field Positions
Director, Tax Services Office
Assistant Director, Enforcement
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Excise Duty
Manager, Revenue Collections
Manager, Revenue Collections and Client Services

Subsection 49(3)
May make an ex parte application to a judge for an authorization to require a third party to
provide information or records relating to unnamed persons

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Accounts Receivable
Director General, Excise and GST/HST Rulings Directorate
Director General, Enforcement and Disclosures Directorate
Director General, Tax and Charities Appeals Directorate
Director, Accounts Receivable
Director, Excise Duties and Taxes Division
Director, Policy, Planning and Disclosures Division
Director, Tax and Charities Appeals Directorate

Field Positions
Director, Tax Services Office




                                               17
                                                                                   AUTHORIZATION
                                                 Softwood Lumber Products Export Charge Act, 2006


Subsection 51(1)
May consider a refund application and assess the amount of any refund

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Business Returns and Payments Processing Directorate
Director General, Excise and GST/HST Rulings Directorate
Director, Business Registration and Corporation Programs Division
Director, Excise Duties and Taxes Division
Manager, Excise and GST/HST Rulings
Manager, Excise Operations, Business Registration and Corporation Programs Division
Senior Program Officer, Excise Operations, Business Registration and Corporation Programs Division

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns Division
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Manager, Business Returns Division
Manager, Excise Duty
Team Leader, Business Returns Division
Senior Assessment, Account, Benefits Processing and Resource Officer, Business Returns Division
Assessment Processing Officer, Business Returns Division

Subsection 54(3)
May request a person who has filed a notice of objection to provide the information required
by paragraph 54(2)(b) or (c) of the Act

Headquarters Positions
Director General, Tax and Charities Appeals Directorate
Director, Tax and Charities Appeals Directorate
Manager, Tax and Charities Appeals Directorate

Subsection 54(7)
May accept a notice of objection that was not filed in the prescribed form and manner

Headquarters Positions
Director General, Tax and Charities Appeals Directorate
Director, Tax and Charities Appeals Directorate
Manager, Tax and Charities Appeals Directorate

Subsection 54(8)
May, on receipt of a notice of objection, reconsider an assessment and vacate or confirm it or
make a reassessment

Headquarters Positions
Director General, Tax and Charities Appeals Directorate
Director, Tax and Charities Appeals Directorate
Manager, Tax and Charities Appeals Directorate




                                               18
                                                                                   AUTHORIZATION
                                                 Softwood Lumber Products Export Charge Act, 2006


Subsection 54(9)
May confirm an assessment without reconsideration, if a person wishes to appeal directly to
the Tax Court of Canada

Headquarters Positions
Director General, Tax and Charities Appeals Directorate
Director, Tax and Charities Appeals Directorate
Manager, Tax and Charities Appeals Directorate

Subsection 54(10)
May notify the person objecting to an assessment of the Minister’s decision

Headquarters Positions
Director General, Tax and Charities Appeals Directorate
Director, Tax and Charities Appeals Directorate
Manager, Tax and Charities Appeals Directorate

Subsection 55(4)
May accept an application to extend the time to file an objection that was not made in
accordance with subsection 55(3) of the Act

Headquarters Positions
Director General, Tax and Charities Appeals Directorate
Director, Tax and Charities Appeals Directorate
Manager, Tax and Charities Appeals Directorate

Subsection 55(5)
May consider without delay an application to extend the time to file an objection, grant or
refuse it, and notify the person of the decision

Headquarters Positions
Director General, Tax and Charities Appeals Directorate
Director, Tax and Charities Appeals Directorate
Manager, Tax and Charities Appeals Directorate

Subsection 62(1)
May agree that a question should be determined by the Tax Court of Canada

Headquarters Positions
Director General, Tax and Charities Appeals Directorate

Subsection 63(1)
May apply to the Tax Court of Canada for a determination of a question that is common to the
assessments of two or more persons

Headquarters Positions
Director General, Tax and Charities Appeals Directorate
Director, Tax and Charities Appeals Directorate
Manager, Tax and Charities Appeals Directorate



                                               19
                                                                                   AUTHORIZATION
                                                 Softwood Lumber Products Export Charge Act, 2006


Subsection 63(3)
May serve a copy of an application made under subsection 63(1) of the Act

Headquarters Positions
Director General, Tax and Charities Appeals Directorate
Director, Tax and Charities Appeals Directorate
Manager, Tax and Charities Appeals Directorate

Subsection 63(6)
May appeal from the Court’s determination

Headquarters Positions
Director General, Tax and Charities Appeals Directorate
Director, Tax and Charities Appeals Directorate

Subsection 69(4)
May file a stay of proceedings with the Tax Court of Canada

Headquarters Positions
Director General, Tax and Charities Appeals Directorate
Director, Tax and Charities Appeals Directorate
Manager, Tax and Charities Appeals Directorate

Subsection 77(1)
May authorize a person to inspect, audit or examine records, etc.

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Enforcement and Disclosures Directorate
Director General, Excise and GST/HST Rulings Directorate
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Excise Duties and Taxes Division
Director, Criminal Investigations Division
Director, Policy, Planning and Disclosures Division
Director, Special Enforcement and Intelligence Division

Field Positions
Director, Tax Services Office




                                               20
                                                                                  AUTHORIZATION
                                                Softwood Lumber Products Export Charge Act, 2006


Subsection 77(4)
May make an ex parte application to a judge to authorize a person to enter into a
dwelling-house

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Accounts Receivable
Director General, Enforcement and Disclosures Directorate
Director General, Excise and GST/HST Rulings Directorate
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Accounts Receivable
Director, Excise Duties and Taxes Division
Director, Criminal Investigations Division
Director, Policy, Planning and Disclosures Division
Director, Special Enforcement and Intelligence Division

Field Positions
Director, Tax Services Office

Subsection 78(1)
May apply to a judge for a court order requiring a person to provide any access, assistance,
information or record sought under section 49 or 77 of the Act

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Accounts Receivable
Director General, Enforcement and Disclosures Directorate
Director General, Excise and GST/HST Rulings Directorate
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Accounts Receivable
Director, Aggressive Tax Planning Division
Director, Criminal Investigations Division
Director, Excise Duties and Taxes Division
Director, Special Enforcement and Intelligence Division

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Enforcement
Assistant Director, Legislative Policy and Regulatory Affairs Programs




                                               21
                                                                                  AUTHORIZATION
                                                Softwood Lumber Products Export Charge Act, 2006


Section 79
May certify as true, copies of documents seized, inspected, audited or examined

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Accounts Receivable
Director General, Debt Management Compliance
Director General, Enforcement and Disclosures Directorate
Director General, Excise and GST/HST Rulings Directorate
Director, Accounts Receivable
Director, Aggressive Tax Planning Division
Director, Criminal Investigations Division
Director, Excise Duties and Taxes Division
Director, Special Enforcement and Intelligence Division
Director, Trust Accounts
Manager, Excise and GST/HST Rulings

Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Enforcement
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Assistant Director, Rebates Division
Assistant Director, Returns Correction Enquiries Division
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Excise Duty
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Enforcement
Team Leader, Excise Duty
Team Leader, General Rebates
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Analyst, Enforcement Services
Collections Contact Officer
Collections Officer
Excise Technical Advisor
Resource Officer/Complex Case Officer
Technical Advisor, Revenue Collections
Excise Duty Officer
Trust Accounts Examination/Collections Officer
Trust Account Compliance/Collections Contact Officer




                                               22
                                                                                  AUTHORIZATION
                                                Softwood Lumber Products Export Charge Act, 2006


Subsection 81(2)
May require a person who resides in Canada or is a non-resident who carries on business in
Canada to provide foreign-based information or records

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Accounts Receivable
Director General, Audit Professional Services Directorate
Director General, Debt Management Compliance
Director General, Enforcement and Disclosures Directorate
Director General, Excise and GST/HST Rulings Directorate
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Accounts Receivable
Director, Aggressive Tax Planning Division
Director, Competent Authority Services Division
Director, Criminal Investigations Division
Director, Excise Duties and Taxes Division
Director, High Risk Compliance Strategy Division
Director, International Tax Division
Director, Large Business and Program Integration Division
Director, Medium Business Audit Division
Director, Policy, Planning and Disclosures Division
Director, Provincial Compliance Division
Director, Small Business Audit Division
Director, Special Enforcement and Intelligence Division
Director, Technical Applications and Valuation Division
Director, Trust Accounts
Manager, Excise and GST/HST Rulings
Manager, Revenue Collections

Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Enforcement
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Excise Duty
Manager, Revenue Collections
Manager, Revenue Collections and Client Services




                                               23
                                                                                  AUTHORIZATION
                                                Softwood Lumber Products Export Charge Act, 2006


Subsection 81(8)
May make a motion in any court to prohibit the introduction of any foreign-based information
or record covered in a notice

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Accounts Receivable
Director General, Audit Professional Services Directorate
Director General, Debt Management Compliance
Director General, Enforcement and Disclosures Directorate
Director General, Excise and GST/HST Rulings Directorate
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Accounts Receivable
Director, Aggressive Tax Planning Division
Director, Criminal Investigations Division
Director, Excise Duties and Taxes Division
Director, High Risk Compliance Strategy Division
Director, Large Business and Program Integration Division
Director, Medium Business Audit Division
Director, Policy, Planning and Disclosures Division
Director, Provincial Compliance Division
Director, Small Business Audit Division
Director, Special Enforcement and Intelligence Division
Director, Technical Applications and Valuation Division
Director, Trust Accounts
Manager, Excise and GST/HST Rulings

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Enforcement
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Excise Duty
Manager, Revenue Collections
Manager, Revenue Collections and Client Services

Section 82
May specify the information to be filed by a corporation in respect of transactions with each
non-resident person with whom it was not dealing at arm’s length

Headquarters Positions
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Excise and GST/HST Rulings Directorate
Director, Excise Duties and Taxes Division




                                               24
                                                                                    AUTHORIZATION
                                                  Softwood Lumber Products Export Charge Act, 2006


Subsection 83(1)
May make an ex parte application for the issuance of a search warrant

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Accounts Receivable
Director General, Enforcement and Disclosures Directorate
Director General, Excise and GST/HST Rulings Directorate
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Accounts Receivable
Director, Criminal Investigations Division
Director, Excise Duties and Taxes Division
Director, Policy, Planning and Disclosures Division
Director, Special Enforcement and Intelligence Division

Field Positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office

Subsection 83(6)
May waive retention of records or things seized

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Enforcement and Disclosures Directorate
Director General, Excise and GST/HST Rulings Directorate
Director, Criminal Investigations Division
Director, Excise Duties and Taxes Division
Director, Policy, Planning and Disclosures Division
Director, Special Enforcement and Intelligence Division
Manager, Excise and GST/HST Rulings

Field Positions
Director, Tax Services Office
Assistant Director, Enforcement
Assistant Director, Legislative Policy and Regulatory Affairs Programs




                                                25
                                                                                    AUTHORIZATION
                                                  Softwood Lumber Products Export Charge Act, 2006


Subsection 83(8)
May impose conditions on the inspection of records and things seized

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Enforcement and Disclosures Directorate
Director General, Excise and GST/HST Rulings Directorate
Director, Criminal Investigations Division
Director, Excise Duties and Taxes Division
Director, Policy, Planning and Disclosures Division
Director, Special Enforcement and Intelligence Division
Manager, Excise and GST/HST Rulings

Field Positions
Director, Tax Services Office
Assistant Director, Enforcement
Assistant Director, Legislative Policy and Regulatory Affairs Programs




                                                26
                                                                                    AUTHORIZATION
                                                  Softwood Lumber Products Export Charge Act, 2006


Subsection 84(5)
May provide appropriate persons with confidential information relating to imminent danger of
death or physical injury to any individual

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Accounts Receivable
Director General, Business Returns and Payments Processing Directorate
Director General, Debt Management Compliance
Director General, Enforcement and Disclosures Directorate
Director General, Excise and GST/HST Rulings Directorate
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director General, Tax and Charities Appeals Directorate
Director, Accounts Receivable
Director, Aggressive Tax Planning Division
Director, Business Registration and Corporation Programs Division
Director, Criminal Investigations Division
Director, Excise Duties and Taxes Division
Director, High Risk Compliance Strategy Division
Director, Large Business and Program Integration Division
Director, Medium Business Audit Division
Director, Policy, Planning and Disclosures Division
Director, Provincial Compliance Division
Director, Small Business Audit Division
Director, Special Enforcement and Intelligence Division
Director, Tax and Charities Appeals Directorate
Director, Trust Accounts
Manager, Excise and GST/HST Rulings
Manager, Excise Operations, Business Registration and Corporation Programs Division
Manager, Revenue Collections
Senior Program Officer, Excise Operations, Business Registration and Corporation Programs Division

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns Division
Assistant Director, Enforcement
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Corporate Services and Excise
Manager, Excise Duty
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Excise Duties and Other Levies
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services




                                                27
                                                                                    AUTHORIZATION
                                                  Softwood Lumber Products Export Charge Act, 2006


Subsection 84(9)
May appeal an order or direction made in the course of legal proceedings requiring an official
to give or produce evidence relating to any confidential information

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Accounts Receivable
Director General, Audit Professional Services Directorate
Director General, Enforcement and Disclosures Directorate
Director General, Excise and GST/HST Rulings Directorate
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Accounts Receivable
Director, Aggressive Tax Planning Division
Director, Criminal Investigations Division
Director, Excise Duties and Taxes Division
Director, Financial Institutions and Real Property Division
Director, General Operations and Border Issues Division
Director, High Risk Compliance Strategy Division
Director, Large Business and Program Integration Division
Director, Medium Business Audit Division
Director, Policy, Planning and Disclosures Division
Director, Provincial Compliance Division
Director, Public Service Bodies and Governments Division
Director, Small Business Audit Division
Director, Special Enforcement and Intelligence Division
Director, Technical Applications and Valuation Division

Field Positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Enforcement
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services

Subsection 87(1)
May make an ex parte application to a judge for authorization to proceed with any of the
actions described in subsection 86(1) when the collection of an amount is in jeopardy

Headquarters Positions
Director General, Accounts Receivable
Director, Accounts Receivable

Field Positions
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services




                                                28
                                                                                   AUTHORIZATION
                                                 Softwood Lumber Products Export Charge Act, 2006


Subsection 87(4)
May serve an authorization granted under subsection 87(1) of the Act

Headquarters Positions
Director General, Accounts Receivable
Director, Accounts Receivable

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer/Complex Case Officer

Subsection 87(6)
May apply to a judge for further direction if service cannot reasonably be effected

Headquarters Positions
Director General, Accounts Receivable
Director, Accounts Receivable

Field Positions
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services

Subsection 88(1)
May certify an amount payable by a debtor

Headquarters Positions
Director General, Accounts Receivable
Director, Accounts Receivable

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services




                                               29
                                                                                   AUTHORIZATION
                                                 Softwood Lumber Products Export Charge Act, 2006


Subsection 88(8)
May provide written consent for the sale or disposition of property

Headquarters Positions
Director General, Accounts Receivable
Director, Accounts Receivable

Field Positions
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services

Subsection 88(10)
May make an ex parte application to a judge for an order giving effect to a proceeding, charge,
lien, priority or binding interest

Headquarters Positions
Director General, Accounts Receivable
Director, Accounts Receivable

Field Positions
Director, Tax Services Office

Subsection 89(1)
May require a person who is, or will be, liable to make a payment to a debtor to pay that
amount to the Receiver General

Headquarters Positions
Director General, Accounts Receivable
Director, Accounts Receivable
Manager, Revenue Collections

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns Division
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer/Complex Case Officer
Technical Advisor, Revenue Collections
Collections Officer
Collections Contact Officer
Trust Account Compliance/Collections Contact Officer
Trust Accounts Examination/Collections Officer



                                               30
                                                                                   AUTHORIZATION
                                                 Softwood Lumber Products Export Charge Act, 2006


Subsection 89(2)
May have knowledge or form a suspicion that an institution or a person will be lending or
advancing money or making a payment to a debtor and may require the institution or person to
pay that amount to the Receiver General

Headquarters Positions
Director General, Accounts Receivable
Director, Accounts Receivable
Manager, Revenue Collections

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns Division
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services

Subsection 89(4)
May stipulate the portion of periodic payments that is to be paid to the Receiver General
instead of to a debtor

Headquarters Positions
Director General, Accounts Receivable
Director, Accounts Receivable
Manager, Revenue Collections

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns Division
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer/Complex Case Officer
Technical Advisor, Revenue Collections
Collections Officer
Collections Contact Officer
Trust Account Compliance/Collections Contact Officer
Trust Accounts Examination/Collections Officer




                                               31
                                                                                   AUTHORIZATION
                                                 Softwood Lumber Products Export Charge Act, 2006


Section 90
May specify an amount to be retained and require that the amount be retained by way of
deduction or set-off

Headquarters Positions
Director General, Accounts Receivable
Director, Accounts Receivable
Manager, Revenue Collections

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns Division
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, New Intake/Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer/Complex Case Officer
Technical Advisor, Revenue Collections
Collections Officer
Collections Contact Officer
Trust Account Compliance/Collections Contact Officer
Trust Accounts Examination/Collections Officer

Section 91
May acquire any interest in a debtor’s property, determine a reasonable manner of disposing
of that interest and dispose of the interest

Headquarters Positions
Director General, Accounts Receivable
Director, Accounts Receivable




                                               32
                                                                                   AUTHORIZATION
                                                 Softwood Lumber Products Export Charge Act, 2006


Subsection 92(1)
May have knowledge or form a suspicion that a person is holding money that was seized from
a debtor by a police officer and require that the person turn that money over to the Receiver
General

Headquarters Positions
Director General, Accounts Receivable
Director, Accounts Receivable

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services

Subsection 93(1)
May give notice of the intention to direct the seizure and disposal of a person’s things, issue a
certificate of the failure to pay, and direct that the person's things be seized

Headquarters Positions
Director General, Accounts Receivable
Director, Accounts Receivable

Subsection 93(2)
May dispose of things seized and determine the manner of disposal that is considered
appropriate

Headquarters Positions
Director General, Accounts Receivable
Director, Accounts Receivable

Subsection 94(1)
May form a suspicion that a person has left or is about to leave Canada and may demand
payment of any amount owing or that would be owed if the time for payment had arrived

Headquarters Positions
Director General, Accounts Receivable
Director, Accounts Receivable

Field Positions
Director, Tax Services Office




                                               33
                                                                                   AUTHORIZATION
                                                 Softwood Lumber Products Export Charge Act, 2006


Subsection 94(2)
May direct that things of a person described in subsection 94(1) be seized

Headquarters Positions
Director General, Accounts Receivable
Director, Accounts Receivable

Subsection 95(7)
May make an assignment of a certificate to a director of a corporation

Headquarters Positions
Director General, Accounts Receivable
Director, Accounts Receivable

Field Positions
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services




                                               34
                                                                                  AUTHORIZATION
                                                Softwood Lumber Products Export Charge Act, 2006


Subsection 98(12)
May present a document purporting to be a printout of the information in respect of a person

Headquarters Positions
Deputy Assistant Commissioner, Compliance Programs Branch
Deputy Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Director General, Accounts Receivable
Director General, Business Returns and Payments Processing Directorate
Director General, Enforcement and Disclosures Directorate
Director General, Excise and GST/HST Rulings Directorate
Director General, International and Large Business Directorate
Director General, Small and Medium Enterprises Directorate
Director, Accounts Receivable
Director, Aggressive Tax Planning Division
Director, Business Registration and Corporation Programs Division
Director, Criminal Investigations Division
Director, Excise Duties and Taxes Division
Director, High Risk Compliance Strategy Division
Director, Large Business and Program Integration Division
Director, Medium Business Audit Division
Director, Policy, Planning and Disclosures Division
Director, Provincial Compliance Division
Director, Small Business Audit Division
Director, Special Enforcement and Intelligence Division
Manager, Excise and GST/HST Rulings
Manager, Excise Operations, Business Registration and Corporation Programs Division

Field Positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns Division
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Corporate Services and Excise
Manager, Excise Duty
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Excise Duty
Team Leader, Excise Duties and Other Levies
Excise Technical Advisor
Excise Duty Officer




                                               35

				
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