Canada Revenue Agency Act (S.C. 1999, c. 17)
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Act current to 2024-03-06 and last amended on 2022-06-09. Previous Versions
AMENDMENTS NOT IN FORCE
— 2022, c. 10, s. 162
162 (1) Paragraph (a) of the definition program legislation in section 2 of the Canada Revenue Agency Act is replaced by the following:
(a) that the Governor in Council or Parliament authorizes the Minister, the Agency, the Commissioner or an employee of the Agency to administer or enforce, including
(i) the Excise Act,
(ii) the Excise Tax Act,
(iii) the Customs Act,
(iv) the Income Tax Act,
(v) the Air Travellers Security Charge Act,
(vi) the Excise Act, 2001,
(viii) the Greenhouse Gas Pollution Pricing Act, and
(ix) the Select Luxury Items Tax Act; or
(2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022.
— 2022, c. 10, ss. 173(1), (21)
Bill C-8
173 (1) Subsections (2) to (31) apply if Bill C-8, introduced in the 1st session of the 44th Parliament and entitled the Economic and Fiscal Update Implementation Act, 2021 (in this section referred to as the “other Act”), receives royal assent.
(21) On the first day on which both subsection 30(1) of the other Act and subsection 162(1) of this Act are in force, paragraph (a) of the definition program legislation in section 2 of the Canada Revenue Agency Act is amended by striking out “and” at the end of subparagraph (viii) and by replacing subparagraph (ix) with the following:
(ix) the Underused Housing Tax Act, and
(x) the Select Luxury Items Tax Act; or
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