Carlos holds a Bachelor of Arts (Economics) and Masters of Public Administration from the University of Victoria. He has held various positions in sales and excise tax policy formulation and legislative development at both the federal and provincial level. From 1993 to 1999 he was with the Consumer Taxation Branch of the British Columbia Ministry of Finance. He joined the Department of Finance Canada in 1999 and in 2003 was appointed Chief, Alcohol, Tobacco and Excise Legislation. He moved to the Goods and Services Tax area in 2008, as the Chief, Public Sector Bodies. In 2013, he also assumed responsibility for the General Operations and Border Issues Section and currently holds the position of Senior Director, Sales Tax Division.