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

Act current to 2015-11-16 and last amended on 2014-12-31. Previous Versions


Marginal note:Binding on Her Majesty

 This Act is binding on Her Majesty in right of Canada or a province.


Marginal note:Continuation
  •  (1) The Canada Customs and Revenue Agency is continued as a body corporate under the name of the Canada Revenue Agency.

  • Marginal note:Agent of Her Majesty

    (2) The Agency is for all purposes an agent of Her Majesty in right of Canada.

  • Marginal note:Headquarters

    (3) The headquarters of the Agency must be at such place in Canada as may be designated by the Governor in Council.

  • 1999, c. 17, s. 4;
  • 2005, c. 38, s. 38.
Marginal note:Mandate
  •  (1) The Agency is responsible for

    • (a) supporting the administration and enforcement of the program legislation;

    • (b) implementing agreements between the Government of Canada or the Agency and the government of a province or other public body performing a function of government in Canada to carry out an activity or administer a tax or program;

    • (c) implementing agreements or arrangements between the Agency and departments or agencies of the Government of Canada to carry out an activity or administer a program; and

    • (d) implementing agreements between the Government of Canada and an aboriginal government to administer a tax.

  • Marginal note:Ancillary functions

    (2) The Agency may provide any support, advice and services that can be provided in the course of carrying out its mandate under subsection (1).

  • 1999, c. 17, s. 5;
  • 2005, c. 38, s. 39(F).


Marginal note:Powers, duties and functions of Minister
  •  (1) The powers, duties and functions of the Minister extend to and include all matters over which Parliament has jurisdiction, not by law assigned to any department, board or agency of the Government of Canada other than the Agency, relating to

    • (a[Repealed, 2005, c. 38, s. 40]

    • (b) duties of excise;

    • (c) stamp duties and the preparation and issue of stamps and stamped paper, except postage stamps, and the Excise Tax Act, except as therein otherwise provided;

    • (d) internal taxes, unless otherwise provided, including income taxes;

    • (d.1) the collection of debts due to Her Majesty under Part V.1 of the Customs Act; and

    • (e) such other subjects as may be assigned to the Minister by Parliament or the Governor in Council.

  • Marginal note:Minister responsible

    (2) The Minister is responsible for the Agency.

  • 1999, c. 17, s. 6;
  • 2005, c. 38, s. 40.