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

Act current to 2016-09-18 and last amended on 2014-12-31. Previous Versions

Marginal note:Compliance with directions

 Every person who is directed by the Minister under section 9 or 10 or subsection 11(1) must comply with the direction.

Marginal note:Minister’s power of inquiry

 The Minister may inquire into any activity of the Agency and has access to any information under the Agency’s control.

Structure of the Agency

Board of Management

Marginal note:Establishment

 There shall be a Board of Management of the Agency consisting of fifteen directors, including the Chair, the Commissioner, a director nominated by each province and one director nominated by the territories.

Marginal note:Appointment and tenure of directors
  •  (1) Each director, other than the Commissioner and the Chair, must be appointed by the Governor in Council to hold office during pleasure for any term of not more than three years that will ensure, as far as possible, the expiry in any one year of the terms of office of not more than one half of the directors.

  • Marginal note:Directors nominated by the provinces and territories

    (2) Each director nominated by a province or the territories must be selected by the Governor in Council from a list of nominees submitted by the minister responsible for revenue administration in the province or a territory, or by another minister that the province or a territory designates.

  • Marginal note:Absence of nomination

    (3) If a province does not submit, or none of the territories submit, a list of nominees who are qualified for appointment as directors within two months after the day on which this Act is assented to, or within six months after the day on which the position of the director nominated by the province or territories becomes vacant, the Governor in Council may appoint a director, notwithstanding subsection (2).

Marginal note:Qualifications of directors
  •  (1) The directors must be persons who, in the opinion of the Governor in Council, have the experience and the capacity required for discharging their functions.

  • Marginal note:Persons not eligible for appointment

    (2) No person may be appointed or continue as a director of the Agency who

    • (a) is not a Canadian citizen or a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act;

    • (b) is a member of the Senate or House of Commons or a member of a provincial or territorial legislature; or

    • (c) is employed on a full-time basis in the federal public administration or the public service of a province or territory.

  • Marginal note:Limitation

    (3) Paragraph (2)(c) does not apply to the Commissioner.

  • 1999, c. 17, s. 16;
  • 2001, c. 27, s. 210;
  • 2003, c. 22, s. 95(E).
Marginal note:Renewal of term

 The Governor in Council may renew the term of office of a director, other than the Chair or the Commissioner, for a maximum of two further terms of not more than three years each, but in the case of a director nominated by a province or the territories, the nomination must first be renewed.

Marginal note:Continuation in office

 If a director, other than the Chair or the Commissioner, is not appointed to take office on the expiry of the term of an incumbent director, the incumbent director may continue in office until a successor is appointed.

Marginal note:Part-time office
  •  (1) All the directors except the Commissioner must carry out the duties and functions of their office on a part-time basis.

  • Marginal note:Directors’ fees

    (2) The Agency must pay the directors, other than the Commissioner, the fees fixed by the Governor in Council for attendance at meetings of the Board or any committee of directors, or for the performance of other duties.

Marginal note:Expenses

 The directors, other than the Commissioner, are entitled to be paid reasonable travel and living expenses incurred by them in the course of performing their duties while absent from their ordinary place of residence.

Marginal note:Accident compensation

 For the purposes of the Government Employees Compensation Act and any regulation made under section 9 of the Aeronautics Act, the directors and the Deputy Commissioner appointed under subsection 26(1) are deemed to be employees in the federal public administration.

  • 1999, c. 17, s. 21;
  • 2003, c. 22, s. 224(E);
  • 2004, c. 16, s. 2(F).

Chair

Marginal note:Appointment and tenure of Chair

 The Chair of the Board must be appointed by the Governor in Council to hold office during pleasure for a term of not more than five years, which term may be renewed for one further term of not more than five years.

Marginal note:Incapacity or vacancy

 In the event of the absence or incapacity of the Chair or a vacancy in that office, the Minister may appoint another director to exercise the powers and perform the duties and functions of the Chair, but no director may be so appointed for a term of more than sixty days without the approval of the Governor in Council.

Marginal note:Powers, duties and functions of Chair

 The Chair must preside at meetings of the Board and exercise any powers and perform any duties and functions that are assigned by the by-laws of the Agency.

Commissioner and Deputy Commissioner

Marginal note:Appointment and tenure of Commissioner

 The Commissioner of Revenue must be appointed by the Governor in Council to hold office during pleasure for a term of not more than five years, which term may be renewed for one or more further terms of not more than five years each.

  • 1999, c. 17, s. 25;
  • 2005, c. 38, s. 140.
Marginal note:Appointment and tenure of Deputy Commissioner
  •  (1) A Deputy Commissioner of Revenue may be appointed by the Governor in Council to hold office during pleasure for a term of not more than five years, which term may be renewed for one or more further terms of not more than five years each.

  • Marginal note:Duties of Deputy Commissioner

    (2) The Deputy Commissioner must exercise the powers and perform the duties and functions that the Commissioner assigns.

  • Marginal note:When Deputy acts for Commissioner

    (3) The Deputy Commissioner must act as Commissioner if the Commissioner is absent or incapacitated or the office of Commissioner is vacant and, for that purpose, has all the powers, duties and functions of the Commissioner.

  • 1999, c. 17, s. 26;
  • 2004, c. 16, s. 4(F);
  • 2005, c. 38, s. 43.
Marginal note:Incapacity or vacancy

 In the event of the absence or incapacity of, or vacancy in the office of, the Commissioner and the Deputy Commissioner, the Minister may appoint an employee of the Agency to exercise the powers and perform the duties and functions of the Commissioner, but no employee may be so appointed for a term of more than sixty days without the approval of the Governor in Council.

  • 1999, c. 17, s. 27;
  • 2004, c. 16, s. 4(F).
Marginal note:Full-time office
  •  (1) The Commissioner and Deputy Commissioner must carry out the duties and functions of their office on a full-time basis.

  • Marginal note:Remuneration

    (2) The Agency must pay the Commissioner and Deputy Commissioner remuneration at the rate fixed by the Governor in Council.

  • 1999, c. 17, s. 28;
  • 2004, c. 16, s. 4(F).
Marginal note:Expenses

 The Commissioner and the Deputy Commissioner are entitled to be paid reasonable travel and living expenses incurred by them in the course of performing their duties while absent from their ordinary place of work.

  • 1999, c. 17, s. 29;
  • 2004, c. 16, s. 4(F).

General Authority of the Agency

Marginal note:Matters over which Agency has authority
  •  (1) The Agency has authority over all matters relating to

    • (a) general administrative policy in the Agency;

    • (b) the organization of the Agency;

    • (c) Agency real property and Agency immovables as defined in section 73;

    • (d) human resources management, including the determination of the terms and conditions of employment of persons employed by the Agency; and

    • (e) internal audit in the Agency.

  • Marginal note:Treasury Board regulations

    (2) Notwithstanding the Financial Administration Act, the Agency is not subject to any regulation or requirement established by the Treasury Board under that Act that relates to any matter referred to in subsection (1), except in so far as any part of the regulation or requirement relates to financial management.

  • 1999, c. 17, s. 30;
  • 2001, c. 4, s. 129;
  • 2003, c. 22, s. 96;
  • 2006, c. 9, s. 237.
 
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