Consolidated Statutes and Regulations
Consolidated Statutes
Consolidated Regulations
Annual Statutes and Regulations
Annual Statutes
Annual Regulations
Additional information
Québec Official Publisher
What’s new?
Information note
Policy of the Minister of Justice
Laws: Amendments
Laws: Provisions not in force
Laws: Provisions brought into force
Annual Statutes: PDF versions since 1996
Regulations: Amendments
Annual Regulations: PDF versions since 1996
Court Decisions
A-6.002, r. 6 - Regulation respecting the signing of certain deeds, documents or writings for the purposes of the agreement with respect to the administration by Canada of Title I of the Act respecting the Québec sales tax (chapter T-0.1) in respect of selected listed financial institutions
Schedule
Disposition versions
SCHEDULE B
(s. 3)
TAX ADMINISTRATION ACT
1. In accordance with section 3 of the Regulation, the following persons are authorized to sign the documents required for the purposes of the following sections:
(a) sections 9.2, 12.0.3.1, 12.1, 15, 15.2, 15.2.1, 15.3, 15.3.0.1, 15.3.1, 15.4, 15.8 and 30.4 of the Tax Administration Act (chapter A-6.002):
Headquarter positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Regional positions
Director, Tax Services Office
Assistant Director, Tax Services Office
Assistant Director, Tax Centre
Manager, Collections and Verification Branch
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer / Complex Case Officer
Senior Collection Enforcement Officer
Technical Advisor, Revenue Collections
Collections Officer
Collections Contact Officer
(b) section 10 of the Tax Administration Act:
Headquarter positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Regional positions
Director, Tax Services Office
Assistant Director, Tax Services Office
Assistant Director, Tax Centre
Manager, Collections and Verification Branch
Manager, Revenue Collections and Client Services
(c) section 12.2 of the Tax Administration Act:
Headquarter positions
Director General, Business Returns
Director, Business Accounting Division
Regional positions
Director, Tax Centre
Assistant Director, Business Division
Manager, Business Division
Team Leader, Business Division
(d) sections 13 and 13.1 of the Tax Administration Act:
Headquarter positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Manager, Collections and Verification Branch
Regional positions
Director, Tax Services Office
Assistant Director, Tax Services Office
Assistant Director, Tax Centre
Manager, Collections and Verification Branch
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer / Complex Case Officer
Senior Collection Enforcement Officer
Technical Advisor, Revenue Collections
Collections Officer
Collections Contact Officer
(e) section 14 of the Tax Administration Act:
Headquarter positions
Director General, GST/HST Directorate
Director, Large Business Audit and Program Integration Division
Director, Small and Medium Business Audit Division
Regional positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
(f) section 17 of the Tax Administration Act:
Headquarter positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Regional positions
Director, Tax Centre
Director, Tax Services Office
(g) section 17.1 of the Tax Administration Act:
Headquarter positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
(h) sections 17.2, 17.3, 17.4, 17.5 and 17.5.1 of the Tax Administration Act:
Headquarter positions
Director General, Business Returns
Director, GST/HST Returns and Rebates Processing Division
Manager, GST/HST Returns Processing
Regional positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Division
Assistant Director, Client Services Division
Manager, Business Division
Manager, GST/HST Returns Processing
Team Leader, GST/HST Returns Processing
(i) section 21 of the Tax Administration Act:
Headquarter positions
Director General, Business Returns
Director, Business Accounting Division
Director, GST/HST Returns and Rebates Processing Division
Manager, Business Accounting Programs
Manager, GST/HST Returns Processing
Regional positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Division
Assistant Director, Client Services Division
Manager, Business Accounting Programs
Manager, Business Division
Manager, GST/HST Returns Processing
Team Leader, Business Accounting Programs
Team Leader, Business Division
Team Leader, GST/HST Returns Processing
(j) section 30.1 of the Tax Administration Act:
Headquarter positions
Director General, Business Returns
Director General, Collections and Verification Branch
Director, Business Accounting Division
Director, Collections and Verification Branch
Regional positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Division
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Business Division
Manager, Collections and Verification Branch
Manager, Revenue Collections and Client Services
Team Leader, Business Division
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer / Complex Case Officer
Senior Collection Enforcement Officer
Technical Advisor, Revenue Collections
Collections Officer
Collections Contact Officer
(k) sections 31 and 31.1 of the Tax Administration Act:
Headquarter positions
Director General, Business Returns
Director General, Collections and Verification Branch
Director, Business Accounting Division
Director, Collections and Verification Branch
Manager, Collections and Verification Branch
Regional positions
Director, National Verification and Collections Centres
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Business Division
Manager, Collections and Verification Branch
Manager, Revenue Collections and Client Services
Team Leader, Business Division
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer / Complex Case Officer
Senior Collection Enforcement Officer
Technical Advisor, Revenue Collections
Collections Officer
Collections Contact Officer
(l) sections 34, 35, 35.5 and 35.6 of the Tax Administration Act:
Headquarter positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Regional positions
Director, National Verification and Collections Centres
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Returns
Assistant Director, GST/HST Audit
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Manager, Collections and Verification Branch
Manager, Employer Services
Manager, GST/HST Audit
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, GST/HST Non-Registrant Program
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Co-ordinator, Employer Accounts
(m) section 36 of the Tax Administration Act:
Headquarter positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Manager, Collections and Verification Branch
Regional positions
Director, National Verification and Collections Centres
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Returns
Assistant Director, GST/HST Audit
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Manager, Collections and Verification Branch
Manager, Employer Services
Manager, GST/HST Audit
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
(n) section 36.1 of the Tax Administration Act:
Regional positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
(o) section 39 of the Tax Administration Act:
Headquarter positions
Director General, Collections and Verification Branch
Director General, GST/HST Directorate
Director General, International and Large Business Directorate
Director, Aggressive GST/HST Planning and Refund Integrity Division
Director, Collections and Verification Branch
Director, Computer Audit Specialist Division
Director, International Tax Division
Director, Large Business Audit and Program Integration Division
Director, Small and Medium Business Audit Division
Manager, Collections and Verification Branch
Regional positions
Director, National Verification and Collections Centres
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Returns
Assistant Director, GST/HST Audit
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Manager, Employer Services
Manager, GST/HST Audit
Manager, T2 Returns
Team Leader, GST/HST Non-Registrant Program
(p) section 39 of the Tax Administration Act in relation to a formal demand other than that sent to an advocate or notary:
Headquarter position
Manager, Collections and Verification Branch
Regional positions
Director, International Tax Services Office
Assistant Director, Tax Services Office
Assistant Director, Tax Centre
Manager, Collections and Verification Branch
Manager, Revenue Collections and Client Services
(q) sections 40.2, 40.3, 40.4, 40.5, 40.7 and 40.11 of the Tax Administration Act:
Regional positions
Director, Tax Services Office
Assistant Director, Criminal Investigations
Assistant Director, Audit
Assistant Director, GST/HST Audit
(r) section 42 of the Tax Administration Act:
Headquarter positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Regional positions
Director, International Tax Services Office
Director, National Verification and Collections Centres
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Returns
Assistant Director, GST/HST Audit
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Audit
Manager, Collections and Verification Branch
Manager, Employer Services
Manager, GST/HST Audit
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, GST/HST Non-Registrant Program
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Co-ordinator, Employer Accounts
Resource Officer / Complex Case Officer
Senior Trust Accounts Examination Officer
Senior Collection Enforcement Officer
Technical Advisor, GST/HST Non-Registrant Program
Technical Advisor, Revenue Collections
Technical Advisor, Trust Accounts Examination
Trust Accounts Examination Officer
Trust Compliance Officer
Collections Officer
Collections Contact Officer
Non-Filer/Non-Registrant Officer
(s) section 58.1 of the Tax Administration Act:
Headquarter positions
Director General, Collections and Verification Branch
Director, Collections and Verification Branch
Regional positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Tax Services Office
Assistant Director, Tax Centre
Manager, Audit
Manager, GST/HST Audit
Manager, Collections and Verification Branch
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer / Complex Case Officer
Senior Collection Enforcement Officer
Technical Advisor, Revenue Collections
Collections Officer
Collections Contact Officer
(t) section 68.0.2 of the Tax Administration Act:
Headquarter positions
Director General, Criminal Investigations Directorate
Director, Criminal Investigations Division
Regional positions
Director, Tax Services Office
Assistant Director, Criminal Investigations
Manager, Criminal Investigations
Case Manager, Criminal Investigations
(u) sections 93.1.4 and 93.1.6 of the Tax Administration Act:
Headquarter positions
Director, Appeals
Manager, Appeals
Regional positions
Manager, Appeals
Large Objections Case Manager
Chief of Appeals
Team Leader, Appeals
(v) section 94.1 of the Tax Administration Act:
Headquarter positions
Director General, Appeals
Director General, Collections and Verification Branch
Director General, GST/HST Directorate
Director, Appeals
Director, Collections and Verification Branch
Director, Large Business Audit and Program Integration Division
Director, Small and Medium Business Audit Division
Manager, Appeals
Manager, Collections and Verification Branch
Regional positions
Director, National Verification and Collections Centres
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Returns
Assistant Director, GST/HST Audit
Assistant Director, Tax Centre
Assistant Director, Tax Services Office
Manager, Appeals
Manager, Audit
Manager, Collections and Verification Branch
Manager, Employer Services
Manager, GST/HST Audit
Manager, Revenue Collections and Client Services
Chief of Appeals
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Taxpayer Relief
Team Leader, Trust Compliance
Co-ordinator, Employer Accounts.
2. A facsimile of the signature of the holder of a position referred to in any of paragraphs a to v of section 1 may be affixed on the documents that the position holder is authorized to sign for the purposes of sections 9.2, 10, 12.0.3.1, 12.1, 13, 13.1, 14, 15, 15.2, 15.2.1, 15.3, 15.3.0.1, 15.3.1, 15.4, 15.8, 17, 17.1, 17.2, 17.3, 17.4, 17.5, 17.5.1, 30.1, 30.4, 31, 31.1, 36, 39, 40.2, 40.11, 58.1, 93.1.4, 93.1.6 and 94.1 of the Tax Administration Act.
SCHEDULE B
(s. 3)
TAX ADMINISTRATION ACT
1. In accordance with section 3 of the Regulation, the following persons are authorized to sign the documents required for the purposes of the following sections:
(a) sections 9.2, 12.0.3.1, 12.1, 15, 15.2, 15.2.1, 15.3, 15.3.0.1, 15.3.1, 15.4, 15.8 and 30.4 of the Tax Administration Act (chapter A-6.002):
Headquarter positions
Director General, Collections
Director, Collections
Regional 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
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer / Complex Case Officer
Senior Collection Enforcement Officer
Technical Advisor, Revenue Collections
Collections Officer
Collections Contact Officer
(b) section 10 of the Tax Administration Act:
Headquarter positions
Director General, Collections
Director, Collections
Regional 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
(c) section 12.2 of the Tax Administration Act:
Headquarter positions
Director General, Business Returns
Director, Business Accounting Division
Regional positions
Director, Tax Centre
Assistant Director, Business Division
Manager, Business Division
Team Leader, Business Division
(d) sections 13 and 13.1 of the Tax Administration Act:
Headquarter positions
Director General, Collections
Director, Collections
Manager, Revenue Collections
Regional 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
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer / Complex Case Officer
Senior Collection Enforcement Officer
Technical Advisor, Revenue Collections
Collections Officer
Collections Contact Officer
(e) section 14 of the Tax Administration Act:
Headquarter positions
Director General, GST/HST Directorate
Director, Large Business Audit and Program Integration Division
Director, Small and Medium Business Audit Division
Regional positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
(f) section 17 of the Tax Administration Act:
Headquarter positions
Director General, Collections
Director, Collections
Regional positions
Director, Tax Centre
Director, Tax Services Office
(g) section 17.1 of the Tax Administration Act:
Headquarter positions
Director General, Collections
Director, Collections
(h) sections 17.2, 17.3, 17.4, 17.5 and 17.5.1 of the Tax Administration Act:
Headquarter positions
Director General, Business Returns
Director, GST/HST Returns and Rebates Processing Division
Manager, GST/HST Returns Processing
Regional positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Division
Assistant Director, Client Services Division
Manager, Business Division
Manager, GST/HST Returns Processing
Team Leader, GST/HST Returns Processing
(i) section 21 of the Tax Administration Act:
Headquarter positions
Director General, Business Returns
Director, Business Accounting Division
Director, GST/HST Returns and Rebates Processing Division
Manager, Business Accounting Programs
Manager, GST/HST Returns Processing
Regional positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Division
Assistant Director, Client Services Division
Manager, Business Accounting Programs
Manager, Business Division
Manager, GST/HST Returns Processing
Team Leader, Business Accounting Programs
Team Leader, Business Division
Team Leader, GST/HST Returns Processing
(j) section 30.1 of the Tax Administration Act:
Headquarter positions
Director General, Business Returns
Director General, Collections
Director, Business Accounting Division
Director, Collections
Regional positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Division
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Business Division
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Business Division
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer / Complex Case Officer
Senior Collection Enforcement Officer
Technical Advisor, Revenue Collections
Collections Officer
Collections Contact Officer
(k) sections 31 and 31.1 of the Tax Administration Act:
Headquarter positions
Director General, Business Returns
Director General, Collections
Director, Business Accounting Division
Director, Collections
Manager, Revenue Collections
Regional positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Division
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Business Division
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Business Division
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer / Complex Case Officer
Senior Collection Enforcement Officer
Technical Advisor, Revenue Collections
Collections Officer
Collections Contact Officer
(l) sections 34, 35, 35.5 and 35.6 of the Tax Administration Act:
Headquarter positions
Director General, Business Compliance
Director, Business Program Compliance
Regional positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, GST/HST Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
(m) section 36 of the Tax Administration Act:
Headquarter positions
Director General, Business Compliance
Director General, Collections
Director, Business Program Compliance
Director, Collections
Manager, Revenue Collections
Regional positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, GST/HST Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
(n) section 36.1 of the Tax Administration Act:
Regional positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
(o) section 39 of the Tax Administration Act:
Headquarter positions
Director General, Collections
Director General, GST/HST Directorate
Director General, International and Large Business Directorate
Director, Aggressive GST/HST Planning and Refund Integrity Division
Director, Collections
Director, Electronic Commerce Compliance Division
Director, International Tax Division
Director, Large Business Audit and Program Integration Division
Director, Small and Medium Business Audit Division
Regional positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
(p) section 39 of the Tax Administration Act in relation to a formal demand other than that sent to an advocate or notary:
Headquarter position
Manager, Revenue Collections
Regional positions
Director, International Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
(q) sections 40.2, 40.3, 40.4, 40.5, 40.7 and 40.11 of the Tax Administration Act:
Regional positions
Director, Tax Services Office
Assistant Director, Criminal Investigations
Assistant Director, Audit
Assistant Director, GST/HST Audit
(r) section 42 of the Tax Administration Act:
Headquarter positions
Director General, Business Compliance
Director General, Collections
Director, Collections
Regional positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, GST/HST Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Resource Officer / Complex Case Officer
Senior Collection Enforcement Officer
Technical Advisor, Revenue Collections
Collections Officer
Collections Contact Officer
(s) section 58.1 of the Tax Administration Act:
Headquarter positions
Director General, Collections
Director, Collections
Regional positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, GST/HST Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer / Complex Case Officer
Senior Collection Enforcement Officer
Technical Advisor, Revenue Collections
Collections Officer
Collections Contact Officer
(t) section 68.0.2 of the Tax Administration Act:
Headquarter positions
Director General, Criminal Investigations Directorate
Director, Criminal Investigations Division
Regional positions
Director, Tax Services Office
Assistant Director, Criminal Investigations
Manager, Criminal Investigations
Case Manager, Criminal Investigations
(u) sections 93.1.4 and 93.1.6 of the Tax Administration Act:
Headquarter positions
Director, Tax and Charities Appeals Directorate
Manager, Tax and Charities Appeals Directorate
Regional positions
Large Objections Case Manager
Manager, Appeals
Chief of Appeals
Team Leader, Appeals
(v) section 94.1 of the Tax Administration Act:
Headquarter positions
Director General, Collections
Director General, GST/HST Directorate
Director General, Taxpayer Relief, Service Feedback and CPP/EI Appeals Directorate
Director, Collections
Director, Large Business Audit and Program Integration Division
Director, Programs Division, Taxpayer Relief, Service Feedback and CPP/EI Appeals Directorate
Director, Small and Medium Business Audit Division
Manager, Revenue Collections
Regional positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, GST/HST Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Chief of Appeals
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Taxpayer Relief.
2. A facsimile of the signature of the holder of a position referred to in any of paragraphs a to v of section 1 may be affixed on the documents that the position holder is authorized to sign for the purposes of sections 9.2, 10, 12.0.3.1, 12.1, 13, 13.1, 14, 15, 15.2, 15.2.1, 15.3, 15.3.0.1, 15.3.1, 15.4, 15.8, 17, 17.1, 17.2, 17.3, 17.4, 17.5, 17.5.1, 30.1, 30.4, 31, 31.1, 36, 39, 40.2, 40.11, 58.1, 93.1.4, 93.1.6 and 94.1 of the Tax Administration Act.
SCHEDULE B
(s. 3)
TAX ADMINISTRATION ACT
1. In accordance with section 3 of the Regulation, the following persons are authorized to sign the documents required for the purposes of the following sections:
(a) sections 9.2, 12.0.3.1, 12.1, 15, 15.2, 15.2.1, 15.3, 15.3.0.1, 15.3.1, 15.4, 15.8 and 30.4 of the Tax Administration Act (chapter A-6.002):
Headquarter positions
Director General, Collections
Director, Collections
Regional 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
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer / Complex Case Officer
Senior Collection Enforcement Officer
Technical Advisor, Revenue Collections
Collections Officer
Collections Contact Officer
(b) section 10 of the Tax Administration Act:
Headquarter positions
Director General, Collections
Director, Collections
Regional 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
(c) section 12.2 of the Tax Administration Act:
Headquarter positions
Director General, Business Returns
Director, Business Accounting Division
Regional positions
Director, Tax Centre
Assistant Director, Business Division
Manager, Business Division
Team Leader, Business Division
(d) sections 13 and 13.1 of the Tax Administration Act:
Headquarter positions
Director General, Collections
Director, Collections
Manager, Revenue Collections
Regional 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
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer / Complex Case Officer
Senior Collection Enforcement Officer
Technical Advisor, Revenue Collections
Collections Officer
Collections Contact Officer
(e) section 14 of the Tax Administration Act:
Headquarter positions
Director General, GST/HST Directorate
Director, Large Business Audit and Program Integration Division
Director, Small and Medium Business Audit Division
Regional positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
(f) section 17 of the Tax Administration Act:
Headquarter positions
Director General, Collections
Director, Collections
Regional positions
Director, Tax Centre
Director, Tax Services Office
(g) section 17.1 of the Tax Administration Act:
Headquarter positions
Director General, Collections
Director, Collections
(h) sections 17.2, 17.3, 17.4, 17.5 and 17.5.1 of the Tax Administration Act:
Headquarter positions
Director General, Business Returns
Director, GST/HST Returns and Rebates Processing Division
Manager, GST/HST Returns Processing
Regional positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Division
Assistant Director, Client Services Division
Manager, Business Division
Manager, GST/HST Returns Processing
Team Leader, GST/HST Returns Processing
(i) section 21 of the Tax Administration Act:
Headquarter positions
Director General, Business Returns
Director, Business Accounting Division
Director, GST/HST Returns and Rebates Processing Division
Manager, Business Accounting Programs
Manager, GST/HST Returns Processing
Regional positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Division
Assistant Director, Client Services Division
Manager, Business Accounting Programs
Manager, Business Division
Manager, GST/HST Returns Processing
Team Leader, Business Accounting Programs
Team Leader, Business Division
Team Leader, GST/HST Returns Processing
(j) section 30.1 of the Tax Administration Act:
Headquarter positions
Director General, Business Returns
Director General, Collections
Director, Business Accounting Division
Director, Collections
Regional positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Division
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Business Division
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Business Division
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer / Complex Case Officer
Senior Collection Enforcement Officer
Technical Advisor, Revenue Collections
Collections Officer
Collections Contact Officer
(k) sections 31 and 31.1 of the Tax Administration Act:
Headquarter positions
Director General, Business Returns
Director General, Collections
Director, Business Accounting Division
Director, Collections
Manager, Revenue Collections
Regional positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Division
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Business Division
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Business Division
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer / Complex Case Officer
Senior Collection Enforcement Officer
Technical Advisor, Revenue Collections
Collections Officer
Collections Contact Officer
(l) sections 34, 35, 35.5 and 35.6 of the Tax Administration Act:
Headquarter positions
Director General, Business Compliance
Director, Business Program Compliance
Regional positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, GST/HST Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
(m) section 36 of the Tax Administration Act:
Headquarter positions
Director General, Business Compliance
Director General, Collections
Director, Business Program Compliance
Director, Collections
Manager, Revenue Collections
Regional positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, GST/HST Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
(n) section 36.1 of the Tax Administration Act:
Regional positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
(o) section 39 of the Tax Administration Act:
Headquarter positions
Director General, Collections
Director General, GST/HST Directorate
Director General, International and Large Business Directorate
Director, Aggressive GST/HST Planning and Refund Integrity Division
Director, Collections
Director, Electronic Commerce Compliance Division
Director, International Tax Division
Director, Large Business Audit and Program Integration Division
Director, Small and Medium Business Audit Division
Regional positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
(p) section 39 of the Tax Administration Act in relation to a formal demand other than that sent to an advocate or notary:
Headquarter position
Manager, Revenue Collections
Regional positions
Director, International Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
(q) sections 40.2, 40.3, 40.4, 40.5, 40.7 and 40.11 of the Tax Administration Act:
Regional positions
Director, Tax Services Office
Assistant Director, Criminal Investigations
Assistant Director, Audit
Assistant Director, GST/HST Audit
(r) section 42 of the Tax Administration Act:
Headquarter positions
Director General, Business Compliance
Director General, Collections
Director, Collections
Regional positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, GST/HST Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Resource Officer / Complex Case Officer
Senior Collection Enforcement Officer
Technical Advisor, Revenue Collections
Collections Officer
Collections Contact Officer
(s) section 58.1 of the Tax Administration Act:
Headquarter positions
Director General, Collections
Director, Collections
Regional positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, GST/HST Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer / Complex Case Officer
Senior Collection Enforcement Officer
Technical Advisor, Revenue Collections
Collections Officer
Collections Contact Officer
(t) section 68.0.2 of the Tax Administration Act:
Headquarter positions
Director General, Criminal Investigations Directorate
Director, Criminal Investigations Division
Regional positions
Director, Tax Services Office
Assistant Director, Criminal Investigations
Manager, Criminal Investigations
Case Manager, Criminal Investigations
(u) sections 93.1.4 and 93.1.6 of the Tax Administration Act:
Headquarter positions
Director, Tax and Charities Appeals Directorate
Manager, Tax and Charities Appeals Directorate
Regional positions
Large Objections Case Manager
Manager, Appeals
Chief of Appeals
Team Leader, Appeals
(v) section 94.1 of the Tax Administration Act:
Headquarter positions
Director General, Collections
Director General, GST/HST Directorate
Director General, Taxpayer Relief, Service Feedback and CPP/EI Appeals Directorate
Director, Collections
Director, Large Business Audit and Program Integration Division
Director, Programs Division, Taxpayer Relief, Service Feedback and CPP/EI Appeals Directorate
Director, Small and Medium Business Audit Division
Manager, Revenue Collections
Regional positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, GST/HST Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Chief of Appeals
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Taxpayer Relief.
2. A facsimile of the signature of the holder of a position referred to in any of paragraphs a to v of section 1 may be affixed on the documents that the position holder is authorized to sign for the purposes of sections 9.2, 10, 12.0.3.1, 12.1, 13, 13.1, 14, 15, 15.2, 15.2.1, 15.3, 15.3.0.1, 15.3.1, 15.4, 15.8, 17, 17.1, 17.2, 17.3, 17.4, 17.5, 17.5.1, 30.1, 30.4, 31, 31.1, 36, 39, 40.2, 40.11, 58.1, 93.1.4, 93.1.6 and 94.1 of the Tax Administration Act.
