Canada Revenue Agency Act (S.C. 1999, c. 17)
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Act current to 2013-05-26 and last amended on 2012-12-14. Previous Versions
Canada Revenue Agency Act
S.C. 1999, c. 17
Assented to 1999-04-29
An Act to continue the Canada Revenue Agency and to amend and repeal other Acts as a consequence
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
SHORT TITLE
Marginal note:Short title
1. This Act may be cited as the Canada Revenue Agency Act.
- 1999, c. 17, s. 1;
- 2005, c. 38, s. 35.
INTERPRETATION
Marginal note:Definitions
2. The definitions in this section apply in this Act.
“Agency”
« Agence »
“Agency” means the Canada Revenue Agency continued by subsection 4(1).
“Board”
« conseil »
“Board” means the Board of Management of the Agency established by section 14.
“Commissioner”
« commissaire »
“Commissioner” means the Commissioner of Revenue appointed under section 25.
“Minister”
« ministre »
“Minister” means the Minister of National Revenue, appointed to serve at pleasure by commission under the Great Seal.
“program legislation”
« législation fiscale »
“program legislation” means any other Act of Parliament or any instrument made under it, or any part of such an Act or instrument
(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 the Air Travellers Security Charge Act, the Customs Act, the Excise Act, the Excise Act, 2001, the Excise Tax Act, the Income Tax Act and the Softwood Lumber Products Export Charge Act, 2006; or
(b) under which the Minister or another minister authorizes the Agency, the Commissioner or an employee of the Agency to administer a program or carry out an activity.
- 1999, c. 17, s. 2;
- 2002, c. 22, s. 322;
- 2005, c. 38, ss. 36, 140;
- 2006, c. 13, s. 120.
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