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

Marginal note:Commissioner to keep provinces informed

• 40. (1) Subject to any confidentiality provisions in the program legislation or in the Privacy Act, the Commissioner must provide the government of a province on whose behalf the Agency administers a tax or program or carries out an activity with the information necessary to evaluate the tax, program or activity and formulate policies related to it.

• Marginal note:Consultation with provinces

  (2) The Commissioner must consult with the government of a province on whose behalf the Agency administers a tax or program or carries out an activity on matters that could have a significant impact on the tax, program or activity.

Marginal note:Reporting to provincial ministers

• 41. (1) The Commissioner must annually report on the Agency’s administration of any tax or program or its carrying out of any activity on behalf of a province to the responsible provincial minister or to any other minister that the province designates.

• Marginal note:Annual meeting with provincial ministers

  (2) The Commissioner must offer to meet annually with the provincial minister referred to in subsection (1) to consider the minister’s views and recommendations related to the Agency’s administration of any tax or program or carrying out of any activity on behalf of the province.

Marginal note:Duty of care

• 42. (1) Every director of the Agency, in exercising their powers and performing their duties and functions, must

  • (a) act honestly and in good faith, with a view to the best interests of the Agency having regard to its mandate; and

  • (b) exercise the care, diligence and skill that a reasonably prudent person would exercise in comparable circumstances.

• Marginal note:Reliance on statements

  (2) A director is not liable for a breach of duty under subsection (1) if the director relies in good faith on

  • (a) the financial statements of the Agency represented in a written report by the Auditor General or an employee of the Agency who is authorized to issue such a report as fairly reflecting the Agency’s financial condition; or

  • (b) a report of an accountant, lawyer, notary or other professional person whose profession lends credibility to a statement made by them.

• Marginal note:Actions of other persons

  (3) A director is not liable for a breach of duty under subsection (1) by reason only of an act or omission of another person in respect of a matter referred to in section 34 on which the Board may not direct.

• Marginal note:Best interests

  (4) Compliance with a direction issued by the Minister under subsection 11(1) is deemed to be in the best interests of the Agency.