Canada Revenue Agency Act (S.C. 1999, c. 17)

Act current to 2013-05-26 and last amended on 2012-12-14. Previous Versions

Marginal note:Administration of real property and immovables

  • 74. (1) The Agency has the administration of

    • (a) real property acquired by the Agency by purchase, lease, transfer, gift, devise or otherwise; and

    • (b) immovables acquired by the Agency by purchase, transfer, gift, legacy or otherwise and immovables of which it is the lessee.

  • Marginal note:Title

    (2) Agency real property and Agency immovables are the property of the Crown and title may be held in the name of Her Majesty in right of Canada or in the name of the Agency.

  • Marginal note:Transfer of administration of real property and immovables

    (3) For greater certainty, where the administration of any real property or immovable is transferred to the Agency, that real property or immovable is Agency real property or an Agency immovable.

  • 1999, c. 17, s. 74;
  • 2001, c. 4, s. 131.
Marginal note:Acquisition and leasing of real property and immovables

  • 75. (1) The Agency may, in its own name or in the name of Her Majesty in right of Canada,

    • (a) acquire real property by purchase, lease, gift, devise or otherwise; and

    • (b) acquire immovables by purchase, gift, legacy or otherwise and lease immovables as lessee.

  • Marginal note:Disposition and leasing of real property and immovables

    (2) The Agency may

    • (a) dispose of Agency real property by sale, lease, gift or otherwise; and

    • (b) dispose of Agency immovables by sale, gift or otherwise and lease Agency immovables as lessor.

  • Marginal note:Transactions with Her Majesty

    (3) The Agency may, as if it were not an agent of Her Majesty,

    • (a) acquire real property from, or dispose of Agency real property to, Her Majesty by deed, lease or otherwise; and

    • (b) acquire immovables from, and dispose of Agency immovables to, Her Majesty, by act or otherwise, and lease immovables from, or lease Agency immovables to, Her Majesty.

  • 1999, c. 17, s. 75;
  • 2001, c. 4, s. 131.
Marginal note:Licences

76. The Agency may give, acquire, relinquish or accept the relinquishment of a licence.

  • 1999, c. 17, s. 76;
  • 2001, c. 4, s. 131.
Marginal note:Transfers to provinces

  • 77. (1) The Agency may transfer to Her Majesty in right of a province the administration and control of any Agency real property and Agency immovables.

  • Marginal note:Transfers from provinces

    (2) The Agency may accept a transfer of the administration and control of any real property or immovables held by Her Majesty in right of a province.

  • 1999, c. 17, s. 77;
  • 2001, c. 4, s. 131.