Canada Border Services Agency Act (S.C. 2005, c. 38)

Assented to 2005-11-03

Canada Border Services Agency Act

S.C. 2005, c. 38

Assented to 2005-11-03

An Act to establish the Canada Border Services Agency

SUMMARY

This enactment establishes the Canada Border Services Agency, which was first created by order in council on December 12, 2003. The Agency brings together the border services of the Canada Customs and Revenue Agency, the Canadian Food Inspection Agency and the Department of Citizenship and Immigration. The enactment sets out the responsibilities, mandate, powers, duties and functions of the Minister responsible for the Agency and its President. It continues the Canada Customs and Revenue Agency under the name of the Canada Revenue Agency and contains transitional provisions as well as consequential amendments to other Acts.

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

 This Act may be cited as the Canada Border Services Agency Act.

INTERPRETATION

Marginal note:Definitions

 The following definitions apply in this Act.

“Agency”

« Agence »

“Agency” means the Canada Border Services Agency established under subsection 3(1).

“Minister”

« ministre »

“Minister” means the Solicitor General of Canada.

“President”

« président »

“President” means the President of the Agency appointed under subsection 7(1).

“program legislation”

« législation frontalière »

“program legislation” means any other Act of Parliament or any instrument made under it, or any part of such an Act or instrument,

ESTABLISHMENT AND MANDATE OF THE AGENCY

Marginal note:Agency established
  •  (1) The Canada Border Services Agency is established as a body corporate.

  • Marginal note:Agent of Her Majesty

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

Marginal note:Head office

 The head office of the Agency is to be in the National Capital Region described in the schedule to the National Capital Act.

Marginal note:Mandate of Agency
  •  (1) The Agency is responsible for providing integrated border services that support national security and public safety priorities and facilitate the free flow of persons and goods, including animals and plants, that meet all requirements under the program legislation, by

    • (a) supporting the administration or enforcement, or both, as the case may be, of the program legislation;

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

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

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

    • (e) providing cooperation and support, including advice and information, to other departments and agencies of the Government of Canada to assist them in developing, evaluating and implementing policies and decisions in relation to program legislation for which they have responsibility.

  • Marginal note:Support

    (2) The Agency may provide support, through the provision of services, to departments and agencies for which the Minister is responsible, in accordance with agreements or arrangements entered into with those departments and agencies.

MINISTER

Marginal note:Minister responsible
  •  (1) The Minister is responsible for the Agency.

  • Marginal note:Delegation by Minister

    (2) The Minister may delegate to any person any power, duty or function conferred on the Minister under this Act or under the program legislation.

  • Marginal note:Exception

    (3) Subsection (2) does not apply if an Act of Parliament other than this Act authorizes the Minister to delegate the power, duty or function to any person or authorizes any person to exercise or perform it.

  • Marginal note:Limitation

    (4) Subsection (2) does not apply in respect of a power to make regulations.

PRESIDENT AND EXECUTIVE VICE-PRESIDENT

Marginal note:Appointment
  •  (1) The Governor in Council shall appoint a President of the Agency 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.

  • Marginal note:Executive Vice-president

    (2) The Governor in Council may appoint an Executive Vice-president of the Agency 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.

Marginal note:Role of President
  •  (1) The President, under the direction of the Minister, has the control and management of the Agency and all matters connected with it.

  • Marginal note:Rank of deputy head

    (2) The President has the rank and all the powers of a deputy head of a department.

  • Marginal note:Executive Vice-president’s powers

    (3) The Executive Vice-president shall exercise the powers and perform the duties and functions that the President may assign and shall act as President if that office is vacant or if the President is absent or incapacitated.

Marginal note:Delegation by President
Marginal note:Remuneration
  •  (1) The President and the Executive Vice-president shall be paid the remuneration that is fixed by the Governor in Council.

  • Marginal note:Expenses

    (2) The President and the Executive Vice-president 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.

  • Marginal note:Deemed employment

    (3) The President and the Executive Vice-president are deemed to be employed in the Public Service for the purposes of the Public Service Superannuation Act and to be employed in the public service of Canada for the purposes of the Government Employees Compensation Act and any regulations made under section 9 of the Aeronautics Act.

HUMAN RESOURCES

Marginal note:Officers and employees

 Officers and employees necessary for the proper conduct of the work of the Agency shall be appointed in accordance with the Public Service Employment Act.

POWERS OF THE AGENCY

Marginal note:Exercise of powers conferred on Minister
  •  (1) Subject to any direction given by the Minister, the Agency may exercise the powers, and shall perform the duties and functions, that relate to the program legislation and that are conferred on, or delegated, assigned or transferred to, the Minister under any Act or regulation.

  • Marginal note:Officers and employees

    (2) An officer or employee of the Agency may exercise any power or perform any duty or function referred to in subsection (1) if the officer or employee is appointed to serve in the Agency in a capacity appropriate to the exercise of the power or the performance of the duty or function, and, in so doing, shall comply with any general or special direction given by the Minister.

  • Marginal note:Exception

    (3) Subsection (1) does not include

    • (a) any power, duty or function of the Minister under this Act; or

    • (b) a power to make regulations.

  • Marginal note:Non-application of Statutory Instruments Act

    (4) A direction given by the Minister under subsection (1) or (2) is not a statutory instrument for the purposes of the Statutory Instruments Act.

Marginal note:Agreements
  •  (1) Subject to section 38 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act, the Agency may, with the approval of the Governor in Council, on the recommendation of the Minister and the Minister of Foreign Affairs and International Trade, enter into an agreement with a foreign state or an international organization, for the purposes of carrying out the mandate of the Agency.

  • Marginal note:Arrangements and agreements

    (2) The Agency may, for the purposes of carrying out its mandate,

    • (a) enter into an arrangement with a foreign state or an international organization; or

    • (b) enter into an agreement or arrangement with the government of a province, a department or agency of the Government of Canada or any person or organization.

Marginal note:Agreements to administer a tax
  •  (1) The Agency may enter into or amend an agreement with a provincial or territorial government to administer a tax or other fiscal measure if the agreement is in accordance with guidelines relating to agreements of that kind established jointly by the Minister and the Minister of Finance.

  • Marginal note:Application of the Federal-Provincial Fiscal Arrangements Act

    (2) Parts III and III.1 of the Federal-Provincial Fiscal Arrangements Act do not apply to an agreement entered into or amended under subsection (1).

EXPENDITURES

Marginal note:Appropriation Acts

 An appropriation Act may provide that the balance of money appropriated by Parliament for the use of the Agency that remains unexpended at the end of the fiscal year, after the adjustments referred to in section 37 of the Financial Administration Act are made, lapses at the end of the following fiscal year.

ANNUAL REPORT

Marginal note:Annual report
  •  (1) The Minister shall, as soon as possible after the end of each fiscal year but no later than the end of the calendar year in which that fiscal year ends, cause to be laid before each House of Parliament a report of the operations and performance of the Agency for that fiscal year.

  • Marginal note:Reports required by Treasury Board

    (2) The obligation imposed by subsection (1) may be satisfied by the tabling of any reports of the operations and performance of the Agency required by the Treasury Board that contain the information required by that subsection.

TRANSITIONAL PROVISIONS

Definitions

Marginal note:Definitions

 The following definitions apply in sections 17 to 19 and 21 to 28.

“former agency”

« ancienne agence »

“former agency” means the portion of the public service of Canada known as the Canada Border Services Agency.

“new agency”

« nouvelle agence »

“new agency” means the Canada Border Services Agency established under subsection 3(1).

“order P.C. 2003-2064”

« décret C.P. 2003-2064 »

“order P.C. 2003-2064” means Order in Council P.C. 2003-2064 of December 12, 2003, registered as SI/2003-216.

Former Agency

Marginal note:President and Executive Vice-president
  •  (1) The persons occupying the positions of President and Executive Vice-president of the former agency on the day on which this section comes into force become the President and Executive Vice-president of the new agency on that day and are deemed to have been appointed under section 7.

  • Marginal note:Positions

    (2) Nothing in this Act is to be construed as affecting the status of an employee who, immediately before the coming into force of this section, occupied a position in the former agency, except that the employee shall, on the coming into force of this section, occupy his or her position in the new agency under the direction of the President.

  • Marginal note:Definition of “employee”

    (3) In subsection (2), “employee” has the same meaning as in subsection 2(1) of the Public Service Employment Act.

Marginal note:Transfer of appropriations
  •  (1) Any amount appropriated, for the fiscal year in which this section comes into force, by an appropriation Act based on the Estimates for that year for defraying the charges and expenses of the public service of Canada for the former agency that, on the day on which this section comes into force, is unexpended is deemed, on that day, to be an amount appropriated for defraying the charges and expenses of the public service of Canada for the new agency.

  • Marginal note:Transfer of powers, duties and functions

    (2) Wherever under any Act, order, rule or regulation, or any contract, lease, licence or other document, any power, duty or function is vested in or exercisable by the President of the former agency or an employee of the former agency, the power, duty or function is vested in and shall be exercised by the President of the new agency or an employee of the new agency unless the Governor in Council by order designates a deputy minister or an officer of the public service of Canada to exercise that power or perform that duty or function.

  • Marginal note:Continuation of proceedings

    (3) Any action, suit or other legal or administrative proceeding to which the former agency or its President is a party that is pending on the coming into force of this section may be continued by or against the new agency or its President in a similar manner and to the same extent as it would have been continued by or against the former agency or its President.

  • Marginal note:Deeming

    (4) Decisions made by the President of the former agency are deemed to be decisions made by the President of the new agency.

  • Marginal note:Validity of documents

    (5) All orders, rules, regulations, decisions, determinations and re-determinations, directions, licences, authorizations, certificates, consents, approvals, declarations, designations, permits, registrations, rates or other documents that are in force on the coming into force of this section and that are made or issued by the President of the former agency or any person under his or her authority continue in force as if they were made or issued by the President of the new agency or a person under his or her authority, as the case may be, until they expire or are repealed, replaced, rescinded or altered.

  • Marginal note:Continuation of evidentiary presumption

    (6) Every affidavit sworn, or document purporting to be certified, by an employee of the former agency before the day on which this section comes into force has the same probative value as if it were sworn or certified by an employee of the new agency after that day.

Marginal note:References
  •  (1) A reference to the former agency in any of the following is deemed to be a reference to the new agency:

  • Marginal note:Deputy head

    (2) The designation of a person as deputy head of the former agency in any of the following is deemed to be a designation of the President of the new agency as deputy head of that agency:

Canada Customs and Revenue Agency

Marginal note:Positions

 Nothing in this Act shall be construed as affecting the status of an employee who, immediately before the coming into force of this section, occupied a position in the Canada Customs and Revenue Agency, except that the employee shall occupy that position in the Canada Revenue Agency.

Marginal note:Continuation of rights and property
  •  (1) Subject to subsection (2), all rights and property of the Canada Customs and Revenue Agency continue as the rights and property of the Canada Revenue Agency.

  • Marginal note:Transfer to new agency

    (2) All rights and property of the Canada Customs and Revenue Agency that are in respect of those portions of the Canada Customs and Revenue Agency the control and supervision of which were transferred to the former agency by order P.C. 2003-2064 are transferred to the new agency.

Marginal note:Continuation of obligations and liabilities
  •  (1) Subject to subsection (2), all obligations and liabilities of the Canada Customs and Revenue Agency continue as obligations and liabilities of the Canada Revenue Agency.

  • Marginal note:Transfer to new agency

    (2) All obligations and liabilities of the Canada Customs and Revenue Agency that were incurred in respect of those portions of the Canada Customs and Revenue Agency the control and supervision of which were transferred to the former agency by order P.C. 2003-2064 are transferred to the new agency.

Marginal note:Real property, immovables and licences
  •  (1) The administration of any real property or immovable, and the administrative responsibility for any licence in respect of any real property or immovable, that was under the administration or administrative responsibility of the Canada Customs and Revenue Agency immediately before the coming into force of this section and that was used for or in support of those portions of the Canada Customs and Reve­nue Agency the control and supervision of which were transferred to the former agency by order P.C. 2003-2064 are transferred to the Minister.

  • Marginal note:List

    (2) As soon as practicable after the coming into force of this section, the Minister of National Revenue shall publish in the Canada Gazette a list of the real property and immovables the administration of which was transferred under subsection (1) in such a way that each is sufficiently identified.

  • Marginal note:Title

    (3) Where the title of any real property or immovable was held in the name of the Canada Customs and Revenue Agency immediately before the coming into force of this section and that real property or immovable was used for or in support of those portions of the Canada Customs and Revenue Agency the control and supervision of which were transferred to the former agency by order P.C. 2003-2064, the title to that real property or immovable is deemed to be held in the name of Her Majesty in right of Canada.

  • Marginal note:Other real property, immovables and licences — Canada Revenue Agency

    (4) The administration of any real property or immovable, and the administrative responsibility for any licence in respect of any real property or immovable, that is not referred to in subsection (1) and that was under the administration or administrative responsibility of the Canada Customs and Revenue Agency immediately before the coming into force of this section continues under the administration or administrative responsibility, as the case may be, of the Canada Revenue Agency.

Marginal note:Continuation of legal proceedings: Canada Revenue Agency
  •  (1) Subject to subsection (2), any action, suit or other legal or administrative proceeding to which the Canada Customs and Revenue Agency is a party that is pending on the coming into force of this section may be continued by or against the Canada Revenue Agency in the same manner and to the same extent as it could have been continued by or against the Canada Customs and Revenue Agency.

  • Marginal note:Continuation of legal proceedings: new agency

    (2) Any action, suit or other legal or administrative proceeding to which the Canada Customs and Revenue Agency is a party that is pending on the coming into force of this section may be continued by or against the new agency in the same manner and to the same extent as it could have been continued by or against the Canada Customs and Revenue Agency in respect of those portions of the Canada Customs and Reve­nue Agency the control and supervision of which were transferred to the former agency by order P.C. 2003-2064.

Marginal note:Validity of documents: Canada Revenue Agency
  •  (1) Subject to subsection (2), all orders, rules, regulations, decisions, determinations and re-determinations, directions, licences, authorizations, certificates, consents, approvals, declarations, designations, permits, registrations, rates or other documents that are in force on the coming into force of this section and that were made or issued by the Minister of National Revenue or by the Commissioner of Customs and Revenue or any person under their authority continue in force as if they were made or issued by the Minister of National Revenue or the Commissioner of Revenue or any person under their authority, as the case may be, until they expire or are repealed, replaced, rescinded or altered.

  • Marginal note:Validity of documents

    (2) All orders, rules, regulations, decisions, determinations and re-determinations, directions, licences, authorizations, certificates, consents, approvals, declarations, designations, permits, registrations, rates or other documents that are in force on the coming into force of this section and that were made or issued by the Minister of National Revenue or by the Commissioner of Customs and Revenue or any person under their authority that are in respect of those portions of the Canada Customs and Revenue Agency the control and supervision of which were transferred to the former agency by order P.C. 2003-2064 continue in force as if they were made or issued by the Minister, the President of the new agency or a person under their authority, as the case may be, until they expire or are repealed, replaced, rescinded or altered.

Marginal note:Continuation of evidentiary presumption: Canada Revenue Agency
  •  (1) Subject to subsection (2), every affidavit sworn, or document purporting to be certified, by an employee of the Canada Customs and Revenue Agency before the day on which this section comes into force has the same probative value as if it were sworn or certified by an employee of the Canada Revenue Agency after that day.

  • Marginal note:Continuation of evidentiary presumption: Canada Border Services Agency

    (2) Every affidavit sworn, or document purporting to be certified, by an employee of the Canada Customs and Revenue Agency before the day on which this section comes into force that was sworn or was purported to be certified in respect of those portions of the Canada Customs and Revenue Agency the control and supervision of which were transferred to the former agency by order P.C. 2003-2064 has the same probative value as if it were sworn or certified by an employee of the new agency after that day.

Marginal note:References
  •  (1) Subject to subsection (2), every reference to the Canada Customs and Revenue Agency, the Commissioner of Customs and Revenue, the Deputy Commissioner of Customs and Revenue or any person under their authority in a document issued in the name of the Canada Customs and Revenue Agency, the Commissioner of Customs and Revenue or the Deputy Commissioner of Customs and Revenue is to be read, unless the context otherwise requires, as a reference to the Canada Revenue Agency, the Commissioner of Revenue, the Deputy Commissioner of Revenue or a person under their authority, as the case may be.

  • Marginal note:References

    (2) Every reference to the Canada Customs and Revenue Agency, the Commissioner of Customs and Revenue, the Deputy Commissioner of Customs and Revenue or any person under their authority in a document issued in the name of the Canada Customs and Revenue Agency, the Commissioner of Customs and Revenue or the Deputy Commissioner of Customs and Revenue is to be read in respect of those documents that relate to those portions of the Canada Customs and Revenue Agency the control and supervision of which were transferred to the former agency by order P.C. 2003-2064, unless the context otherwise requires, as a reference to the new agency, the President of the new agency, the Executive Vice-president of the new agency or a person under their authority, as the case may be.

Marginal note:References in documents and other provisions: Canada Revenue Agency
  •  (1) Subject to subsection (2), any expression referring to the Deputy Minister of National Revenue, the Department of National Revenue, the Commissioner of Customs and Revenue or the Canada Customs and Revenue Agency in any document, any instrument made under an Act of Parliament or any provision of an Act of Parliament not amended by this Act is to be read, unless the context otherwise requires, as a reference to the Commissioner of Revenue or the Canada Revenue Agency, as the case may be.

  • Marginal note:References in documents and other provisions: Canada Border Services Agency

    (2) Any expression referring to the Deputy Minister of National Revenue, the Department of National Revenue, the Commissioner of Customs and Revenue or the Canada Customs and Revenue Agency in any document, any instrument made under an Act of Parliament or any provision of an Act of Parliament not amended by this Act and the document, instrument or provision is in respect of those portions of the Canada Customs and Revenue Agency the control and supervision of which were transferred to the former agency by order P.C. 2003-2064 is to be read, unless the context otherwise requires, as a reference to the President of the new agency or the new agency, as the case may be.

Royal Canadian Mint Act

Marginal note:Royal Canadian Mint Act

 The Minister of National Revenue is the Minister for the purposes of the Royal Canadian Mint Act until another member of the Queen’s Privy Council for Canada is designated under section 2.1 of that Act, as enacted by section 130 of this Act.

CONSEQUENTIAL AMENDMENTS

1995, c. 40Agriculture and Agri-Food Administrative Monetary Penalties Act

 The definition “Minister” in section 2 of the Agriculture and Agri-Food Administrative Monetary Penalties Act is replaced by the following:

“Minister”

« ministre »

“Minister” means

  • (a) the Minister of Agriculture and Agri-Food; or

  • (b) with respect to a notice of violation issued in relation to the contravention of program legislation referred to in subsection 11(5) of the Canadian Food Inspection Agency Act, the Solicitor General of Canada.

2002, c. 9, s. 5Air Travellers Security Charge Act

 The definitions “Agency” and “Commissioner” in section 2 of the Air Travellers Security Charge Act are replaced by the following:

“Agency”

« Agence »

“Agency” means the Canada Revenue Agency continued by subsection 4(1) of the Canada Revenue Agency Act.

“Commissioner”

« commissaire »

“Commissioner” means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act.

 Subsection 83(8) of the Act is replaced by the following:

  • Marginal note:Proof of documents

    (8) Every document purporting to have been executed under or in the course of the administration or enforcement of this Act over the name in writing of the Minister, the Commissioner of Customs and Revenue, the Commissioner or an officer authorized to exercise the powers or perform the duties of the Minister under this Act is deemed to be a document signed, made and issued by the Minister, the Commissioner of Customs and Revenue, the Commissioner or the officer, unless it has been called into question by the Minister or a person acting for the Minister or for Her Majesty.

R.S., c. 20 (4th Supp.)Canada Agricultural Products Act

Marginal note:1997, c. 6, s. 39

 Subsection 19(2) of the Canada Agricultural Products Act is replaced by the following:

  • Marginal note:Designation

    (1.1) The President of the Canada Border Services Agency may designate inspectors under paragraph 9(2)(b) of the Canada Border Services Agency Act for the purposes of enforcing this Act.

  • Marginal note:Certificate to be produced

    (2) Inspectors shall be given certificates in a form established by the President of the Canadian Food Inspection Agency or the President of the Canada Border Services Agency, as the case may be, attesting to their designation and, on entering any place under this Act, an inspector shall show the certificate to the person in charge of the place on request.

1999, c. 17Canada Customs and Revenue Agency Act

 The long title of the Canada Customs and Revenue Agency Act is replaced by the following:

An Act to continue the Canada Revenue Agency and to amend and repeal other Acts as a consequence

 Section 1 of the Act is replaced by the following:

Marginal note:Short title

1. This Act may be cited as the Canada Revenue Agency Act.

Marginal note:2002, c. 22, s. 322
  •  (1) The definition législation fiscale et douanière in section 2 of the French version of the Act is repealed.

  • (2) The definition “Agency” in section 2 of the Act is replaced by the following:

    “Agency”

    « Agence »

    “Agency” means the Canada Revenue Agency continued by subsection 4(1).

  • Marginal note:2002, c. 22, s. 322

    (3) Paragraph (a) of the definition “program legislation” in section 2 of the English version of the Act is replaced by the following:

  • (4) Section 2 of the French version of the Act is amended by adding the following in alphabetical order:

    « législation fiscale »

    “program legislation”

    législation fiscale Tout ou partie d’une autre loi fédérale ou de ses textes d’application :

 The heading before section 4 of the Act is replaced by the following:

CONTINUATION AND MANDATE OF THE AGENCY

 Subsection 4(1) of the Act is replaced by the following:

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

 Paragraph 5(1)(a) of the French version of the Act is replaced by the following:

  • a) de fournir l’appui nécessaire à l’application et au contrôle d’application de la législation fiscale;

  •  (1) Paragraph 6(1)(a) of the Act is repealed.

  • (2) Subsection 6(1) of the Act is amended by striking out the word “and” at the end of paragraph (d) and by adding the following after paragraph (d):

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

Marginal note:2002, c. 22, s. 323

 Section 7 of the Act is replaced by the following:

Marginal note:Designation of officers

7. The Minister may designate any person, or person within a class of persons, as an officer as defined in section 2 of the Excise Act or section 2 of the Excise Act, 2001 to exercise any powers or perform any duties and functions of an officer under those Acts that the Minister may specify.

 Section 9 of the French version of the Act is replaced by the following:

Marginal note:Instructions sur l’exercice des attributions

9. Le ministre peut donner des instructions au commissaire ou à toute autre personne sur l’exercice de celles de ses attributions qui leur sont confiées soit au titre des paragraphes 8(1) ou (4), soit sous le régime de la législation fiscale.

Marginal note:2004, c. 16, s. 4(F)

 Subsection 26(1) of the Act is replaced by the following:

Marginal note:Appointment and tenure of Deputy Commissioner
  • 26. (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.

 Section 33 of the French version of the Act is replaced by the following:

Marginal note:Fonctions consultatives

33. Il peut conseiller le ministre sur les questions liées à l’application et au contrôle d’application, en général, de la législation fiscale.

 Paragraphs 34(a) and (b) of the French version of the Act are replaced by the following:

  • a) à l’exercice des attributions soit qui leur sont conférées ou déléguées sous le régime de la législation fiscale ou d’une loi provinciale, soit qu’ils sont autorisés à exercer au nom du ministre sous le régime de la présente loi;

  • b) à l’application ou au contrôle d’application de la législation fiscale.

 Section 35 of the French version of the Act is replaced by the following:

Marginal note:Confidentialité de certains renseignements

35. La présente loi n’a pas pour effet d’autoriser la divulgation au conseil de renseignements qui, même indirectement, révèlent l’identité de la personne, de l’organisation ou de l’entreprise commerciale à laquelle ils ont trait et qui ont été soit obtenus sous le régime de la législation fiscale ou d’une loi provinciale, soit préparés à partir de renseignements ainsi obtenus.

 Subsection 37(1) of the Act is replaced by the following:

Marginal note:Authorization by Commissioner
  • 37. (1) The Commissioner may authorize any person, subject to any terms and conditions that the Commissioner may specify, to exercise or perform on behalf of the Commissioner any power, duty or function of the Commissioner under this Act or any other Act.

 Subsection 39(1) of the French version of the Act is replaced by the following:

Marginal note:Obligation de renseigner les organismes fédéraux
  • 39. (1) Sous réserve des dispositions de la législation fiscale et de la Loi sur la protection des renseignements personnels relatives à la confidentialité, le commissaire est tenu de fournir, aux ministères et organismes fédéraux pour le compte desquels l’Agence applique un programme ou exerce une activité, l’information nécessaire à l’évaluation du programme ou de l’activité et à l’élaboration des orientations correspondantes.

 Subsection 40(1) of the French version of the Act is replaced by the following:

Marginal note:Obligation de renseigner les gouvernements provinciaux
  • 40. (1) Sous réserve des dispositions de la législation fiscale et de la Loi sur la protection des renseignements personnels relatives à la confidentialité, le commissaire est tenu de fournir aux gouvernements provinciaux pour le compte desquels l’Agence applique un programme, administre une taxe ou un impôt ou exerce une activité, l’information nécessaire à l’évaluation du programme, de la taxe, de l’impôt ou de l’activité et à l’élaboration des orientations correspondantes.

 Subsection 60(3) of the French version of the Act is replaced by the following:

  • Marginal note:Restriction

    (3) Ne constituent pas des recettes d’exploitation les taxes, impôts, droits, pénalités et intérêts perçus sous le régime de la législation fiscale ou d’une loi provinciale, ni les sommes perçues pour le compte d’un ministère, gouvernement ou organisme public.

 Subsection 63(1) of the Act is replaced by the following:

Marginal note:Agreements to administer a tax
  • 63. (1) The Agency may enter into or amend an agreement with a provincial, territorial or aboriginal government to administer a tax or other fiscal measure if the agreement is in accordance with guidelines relating to agreements of that kind established jointly by the Minister and the Minister of Finance.

 Section 186 of the Act and the heading before it are repealed.

1997, c. 6Canadian Food Inspection Agency Act

 Section 11 of the Canadian Food Inspection Agency Act is amended by adding the following after subsection (4):

  • Marginal note:Role of Canada Border Services Agency

    (5) The Canada Border Services Agency is responsible for the enforcement of the program legislation referred to in paragraph (b) of the definition “program legislation” in section 2 of the Canada Border Services Agency Act as that program legislation relates to the delivery of passenger and initial import inspection services performed at airports and other Canadian border points other than import service centres.

R.S., c. 47 (4th Supp.)Canadian International Trade Tribunal Act

 Subsection 2(1) of the Canadian International Trade Tribunal Act is amended by adding the following in alphabetical order:

“President”

« président »

“President” means the President of the Canada Border Services Agency appointed under subsection 7(1) of the Canada Border Services Agency Act.

 Every reference to the “Commissioner of Customs and Revenue” or the “Commissioner” in the following provisions of the Act is replaced by a reference to the “President”:

  • (a) subsections 26(4) and (5);

  • (b) subsections 28(1) and (2); and

  • (c) paragraph 49(b).

Marginal note:Application

 Subsections 2(1), 26(4) and (5) and 28(1) and (2) and paragraph 49(b) of the Canadian International Trade Tribunal Act, as amended by sections 54 and 55 of this Act, apply to goods of a NAFTA country, as defined in subsection 2(2) of that Act.

1994, c. 31Department of Citizenship and Immigration Act

 Section 4 of the Department of Citizenship and Immigration Act is replaced by the following:

Marginal note:Powers, duties and functions of Minister

4. The powers, duties and functions of the Minister extend to and include all matters over which Parliament has jurisdiction relating to citizenship and immigration and that are not by law assigned to any other department, board or agency of the Government of Canada.

R.S., c. C-46Criminal Code

Marginal note:2002, c. 22, s. 324
  •  (1) Paragraph (d) of the definition “peace officer” in section 2 of the Criminal Code is replaced by the following:

  • Marginal note:2001, c. 41, s. 2(2)

    (2) The definition “justice system participant” in section 2 of the Act is amended by replacing subparagraph (b)(ix) with the following:

    • (ix) an employee of the Canada Revenue Agency who is involved in the investigation of an offence under an Act of Parliament,

    • (ix.1) an employee of the Canada Border Services Agency who is involved in the investigation of an offence under an Act of Parliament,

R.S., c. C-51Cultural Property Export and Import Act

Marginal note:1999, c. 17, s. 121

 Section 5 of the Cultural Property Export and Import Act is replaced by the following:

Marginal note:Designation of permit officers

5. The Minister, with the approval of the Solicitor General of Canada, may designate any persons or classes of persons employed by the Canada Border Services Agency as permit officers to receive applications for export permits and to issue export permits under this Act.

R.S., c. 1 (2nd Supp.)Customs Act

Marginal note:1999, c. 17, s. 123(2)
  •  (1) The definition “Commissioner” in subsection 2(1) of the Customs Act is repealed.

  • Marginal note:2001, c. 25, s. 1(2)

    (2) The definitions “Agency” and “Minister” in subsection 2(1) of the Act are replaced by the following:

    “Agency”

    « Agence »

    “Agency” means the Canada Border Services Agency;

    “Minister”

    « ministre »

    “Minister” means, except in Part V.1, the Solicitor General of Canada;

  • (3) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:

    “President”

    « président »

    “President” means the President of the Canada Border Services Agency appointed under subsection 7(1) of the Canada Border Services Agency Act;

  • Marginal note:2001, c. 25, s. 1(4)(F)

    (4) Subsection 2(3) of the Act is replaced by the following:

    • Marginal note:Powers, duties and functions of President

      (3) Any power, duty or function of the President under this Act may be exercised or performed by any person, or by any officer within a class of officers, authorized by the President to do so and, if so exercised or performed, is deemed to have been exercised or performed by the President.

  • (5) Section 2 of the Act is amended by adding the following after subsection (4):

    • Marginal note:Delegation by Minister

      (5) The Minister may authorize a person employed by the Canada Revenue Agency, or a class of those persons, to exercise powers or perform duties of the Minister, including any judicial or quasi-judicial powers or duties of the Minister, under this Act.

    • Marginal note:Delegation by Minister of National Revenue

      (6) The Minister of National Revenue may authorize a person employed by the Canada Revenue Agency or the Agency, or a class of those persons, to exercise powers or perform duties of that Minister, including any judicial or quasi-judicial powers or duties of that Minister, under this Act.

Marginal note:2001, c. 25, s. 3

 Subsection 3.3(1) of the Act is replaced by the following:

Marginal note:Waiver of penalty or interest
  • 3.3 (1) Except with respect to the collection of any debt due to Her Majesty under Part V.1, the Minister or any officer designated by the President for the purposes of this section may at any time waive or cancel all or any portion of any penalty or interest otherwise payable by a person under this Act.

Marginal note:1992, c. 28, s. 2(1)

 Subsection 3.4(1) of the Act is replaced by the following:

Marginal note:Additional security
  • 3.4 (1) Where security has been given to the Minister by a person under a provision of this Act and the Minister or any officer (in this section referred to as a “designated officer”) designated by the President for the purposes of this section determines that the security that has been given is no longer adequate, the Minister or a designated officer may, by notice served personally or by registered or certified mail, require additional security to be given by or on behalf of the person within such reasonable time as may be stipulated in the notice.

Marginal note:1992, c. 28, s. 5(1)

 Subsection 32(7) of the Act is replaced by the following:

  • Marginal note:Authorization to account

    (7) The Minister or an officer designated by the President for the purposes of this subsection may authorize any person not resident in Canada to account for goods under this section, in such circumstances and under such conditions as may be prescribed, in lieu of the importer or owner of those goods.

Marginal note:1992, c. 28, s. 7(1)

 Section 33.2 of the Act is replaced by the following:

Marginal note:Notice requiring accounting

33.2 The Minister or any officer designated by the President for the purposes of this section may, by notice served personally or by registered or certified mail, require any person to account, within such reasonable time as may be stipulated in the notice, in the manner described in paragraph 32(1)(a), for any goods as may be designated in the notice.

Marginal note:1992, c. 28, s. 7(1)

 Section 33.5 of the Act is replaced by the following:

Marginal note:Notice requiring payment

33.5 The Minister or any officer designated by the President for the purposes of this section may, by notice served personally or by registered or certified mail, require any person to pay any amount owing as duties, within such reasonable time as may be stipulated in the notice, on any goods as may be designated in the notice.

Marginal note:1992, c. 28, s. 7(1)

 Subsection 33.7(1) of the Act is replaced by the following:

Marginal note:Extension of time
  • 33.7 (1) The Minister or any officer designated by the President for the purposes of this section may at any time extend in writing the time prescribed by the regulations made under this Part for the accounting of goods or the payment of any amount owing as duties.

Marginal note:1993, c. 44, s. 83

 The portion of subsection 35.02(2) of the Act before paragraph (a) is replaced by the following:

  • Marginal note:Notice requiring marking or compliance

    (2) The Minister or any officer designated by the President for the purposes of this section may, by notice served personally or by registered mail, require any person

Marginal note:2001, c. 25, s. 32

 The portion of subsection 42(2) of the Act before paragraph (a) is replaced by the following:

  • Marginal note:Inspections

    (2) An officer, or an officer within a class of officers, designated by the President for the purposes of this section, may at all reasonable times, for any purpose related to the administration or enforcement of this Act,

Marginal note:2001, c. 25, s. 33

 Section 42.01 of the Act is replaced by the following:

Marginal note:Methods of verification

42.01 An officer, or an officer within a class of officers, designated by the President for the purposes of this section may conduct a verification of origin (other than a verification of origin referred to in section 42.1), verification of tariff classification or verification of value for duty in respect of imported goods in the manner that is prescribed and may for that purpose at all reasonable times enter any prescribed premises.

Marginal note:1997, c. 14, s. 38

 The portion of subsection 42.1(1) of the Act before paragraph (a) is replaced by the following:

Marginal note:Methods of verification
  • 42.1 (1) Any officer, or any officer within a class of officers, designated by the President for the purposes of this section, or any person, or any person within a class of persons, designated by the President to act on behalf of such an officer, may, subject to the prescribed conditions,

Marginal note:2001, c. 25, s. 36

 The portion of subsection 43.1(1) of the Act before paragraph (a) is replaced by the following:

Marginal note:Advance rulings
  • 43.1 (1) Any officer, or any officer within a class of officers, designated by the President for the purposes of this section shall, before goods are imported, on application by any member of a prescribed class that is made within the prescribed time, in the prescribed manner and in the prescribed form containing the prescribed information, give an advance ruling with respect to

Marginal note:2001, c. 25, s. 39(1)

 Subsection 57.01(1) of the Act is replaced by the following:

Marginal note:Marking determination
  • 57.01 (1) Any officer, or any officer within a class of officers, designated by the President for the purposes of this section may, at or before the time goods imported from a NAFTA country are accounted for under subsection 32(1), (3) or (5), in the prescribed manner and subject to the prescribed conditions, make a determination as to whether the goods have been marked in the manner referred to in section 35.01.

Marginal note:1997, c. 36, s. 166

 Subsection 58(1) of the Act is replaced by the following:

Marginal note:Determination by officer
  • 58. (1) Any officer, or any officer within a class of officers, designated by the President for the purposes of this section, may determine the origin, tariff classification and value for duty of imported goods at or before the time they are accounted for under subsection 32(1), (3) or (5).

Marginal note:2001, c. 25, s. 41(1)

 The portion of subsection 59(1) of the Act before paragraph (a) is replaced by the following:

Marginal note:Re-determina- tion or further re-determination
  • 59. (1) An officer, or any officer within a class of officers, designated by the President for the purposes of this section may

 Section 97.21 of the Act is amended by adding the following in alphabetical order:

“Commissioner”

« commissaire »

“Commissioner” means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act.

“Minister”

« ministre »

“Minister” means the Minister of National Revenue.

 The Act is amended by adding the following after section 97.21:

Ancillary Powers

Marginal note:Ancillary powers
  • 97.211 (1) The Minister may, for the purposes of administering or enforcing this Part, exercise any of the following powers that are necessary for the collection of debts due to Her Majesty under this Part:

    • (a) the powers provided for in paragraphs (a) and (b) of the definition “prescribed” in subsection 2(1) as well as those provided for in subsections 3.3(1) and (2), 43(1) and 115(1); and

    • (b) any other powers that are conferred under any provision of this Act that is specified by the Governor in Council on the recommendation of the Minister and the Solicitor General of Canada.

  • Marginal note:Publication

    (2) An order made for the purpose of subsection (1) must be published in Part II of the Canada Gazette as soon as practicable after it is made.

Marginal note:2001, c. 25, s. 58(1)

 Subsection 97.22(3) of the Act is replaced by the following:

  • Marginal note:Amounts demanded

    (3) Any amount of money demanded under paragraph 133(1)(c) or (1.1)(b) and any interest payable under subsection 133(7), from and after the time notice is served under subsection 131(2), is a debt due to Her Majesty in right of Canada from the person who requested the decision and the person shall pay the amount so demanded or, if the person appeals the decision of the Solicitor General of Canada under section 135, give security satisfactory to that Minister.

Marginal note:2001, c. 25, s. 58(1)
  •  (1) Subsection 97.34(2) of the Act is replaced by the following:

    • Marginal note:Appeal to Federal Court

      (2) If a person has appealed a decision of the Solicitor General of Canada to the Federal Court under section 97.23 or 135, the Minister must not take any action described in subsection (1) to collect the amount in controversy before the date of the decision of the Court or the day on which the person discontinues the appeal.

  • Marginal note:2001, c. 25, s. 58(1); 2002, c. 8, s. 193

    (2) Subsections 97.34(4) and (5) of the Act are replaced by the following:

    • Marginal note:Effect of appeal

      (4) If a person has made a request under section 60 or 129 or has appealed under section 67 or 68 and the person agrees in writing with the Solicitor General of Canada to delay proceedings on the request or appeal, as the case may be, until judgment has been given in another action before the Federal Court, the Canadian International Trade Tribunal or the Supreme Court of Canada, in which action the issue is the same or substantially the same as that raised in the request or appeal of the person, the Minister may take any of the actions described in subsection (1) for the purpose of collecting the amount payable, or a part of the amount payable, determined in a manner consistent with the decision or judgment in the other action at any time after the Solicitor General of Canada notifies the person in writing that

      • (a) the decision of the Canadian International Trade Tribunal or Federal Court in that action has been mailed to the Solicitor General of Canada;

      • (b) judgment has been pronounced by the Federal Court of Appeal in that action; or

      • (c) judgment has been delivered by the Supreme Court of Canada in that action.

    • Marginal note:Effect of taking security

      (5) The Minister must not, for the purpose of collecting an amount payable, or a part of an amount payable, under this Act, take any of the actions described in subsection (1) if a person has given security to the Solicitor General of Canada when requesting or appealing from a decision of that Minister or the President.

Marginal note:2001, c. 25, s. 58(1)

 Subsection 97.5(3) of the Act is replaced by the following:

  • Marginal note:How application made

    (3) The application must be made by delivering or mailing the application and a copy of the notice of objection to the Chief of Appeals in a Tax Services Office or Taxation Centre of the Canada Revenue Agency.

Marginal note:2001, c. 25, s. 61
Marginal note:2001, c. 25, s. 68

 The portion of subsection 127.1(1) of the Act before paragraph (a) is replaced by the following:

Marginal note:Corrective measures
  • 127.1 (1) The Minister, or any officer des­ignated by the President for the purposes of this section, may cancel a seizure made under section 110, cancel or reduce a penalty assessed under section 109.3 or an amount demanded under section 124 or refund an amount received under any of sections 117 to 119 within thirty days after the seizure, assessment or demand, if

Marginal note:2001, c. 25, s. 80

 Section 149.1 of the Act is replaced by the following:

Marginal note:Proof of no appeal

149.1 An affidavit of an officer, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and has knowledge of the practice of the Agency or the Canada Revenue Agency, as the case may be, and that an examination of the records shows that a notice of assessment under Part V.1 was mailed or otherwise sent to a person under this Act and that, after careful examination and search of the records, the officer has been unable to find that a notice of objection or of appeal from the assessment was received within the time allowed for the notice, is evidence of the statements contained in the affidavit.

Marginal note:1998, c. 7, s. 1

 Subsection 163.4(1) of the Act is replaced by the following:

Marginal note:Designation by President
  • 163.4 (1) The President may designate any officer for the purposes of this Part and shall provide the officer with a certificate of designation.

 Every reference to the “Minister” in the following provisions of the Act is replaced by a reference to the “Solicitor General of Canada”:

  • (a) subsection 97.22(2);

  • (b) section 97.23; and

  • (b) section 97.27.

 Every reference to “Commissioner” or “Commissioner’s” in the following provisions of the Act is replaced by a reference to “President” or “President’s”, respectively:

  • (a) the heading before section 60;

  • (b) subsections 60(3) to (5);

  • (c) subsections 60.1(1) and (3) to (5);

  • (d) subsections 60.2(1) and (2);

  • (e) subsections 61(1) and (2);

  • (f) subsection 67(1);

  • (g) subsection 67.1(3);

  • (h) subsection 68(1);

  • (i) subsection 69(2);

  • (j) subsection 70(1);

  • (k) subsection 97.34(3);

  • (l) subsection 114(2);

  • (m) section 128;

  • (n) subsection 130(1);

  • (o) section 137; and

  • (p) subsection 141(1).

R.S., c. C-53Customs and Excise Offshore Application Act

Marginal note:1999, c. 17, s. 129(1)
  •  (1) Subsection 4(1) of the Customs and Excise Offshore Application Act is replaced by the following:

    Marginal note:Information and documentation
    • 4. (1) The President of the Canada Border Services Agency may require from any person, within any reasonable time that the President stipulates, the production of any book, record, writing or other document or any information that the President considers necessary for ascertaining whether any of sections 5 to 10 apply in any particular case.

  • Marginal note:1999, c. 17, s. 129(2)(E)

    (2) Subsection 4(2) of the English version of the Act is replaced by the following:

    • Marginal note:Offence

      (2) Every person who fails to comply with a requirement of the President under subsection (1) is guilty of an offence punishable on summary conviction.

1997, c. 36Customs Tariff

Marginal note:1999, c. 17, s. 130

 The portion of subsection 68(3) of the Act before paragraph (a) is replaced by the following:

  • Marginal note:Non-application to goods in transit

    (3) The President of the Canada Border Services Agency may relieve goods from payment of a surtax imposed by an order under subsection (1) if the President is of the opinion that

 Paragraph 108(c) of the Act is replaced by the following:

  • (c) in respect of goods of tariff item No. 9993.00.00, when the goods are destroyed in the manner that the Solicitor General of Canada directs or the destruction is certified by a customs officer or another person designated by the President of the Canada Border Services Agency;

 Every reference to the “ministre du Revenu national” in the following provisions of the French version of the Act is replaced by a reference to the “solliciteur général du Canada”:

  • (a) paragraph 102(b);

  • (b) paragraph 111(a);

  • (c) paragraph 113(3)(c); and

  • (d) section 119.

1996, c. 23Employment Insurance Act

Marginal note:1999, c. 17, s. 133

 Subsection 102(13) of the Employment Insurance Act is replaced by the following:

  • Marginal note:Proof of documents

    (13) Every document appearing to be an order, direction, demand, notice, certificate, requirement, decision, assessment, discharge of mortgage, release of hypothec or other document executed under, or in the course of the administration or enforcement of, this Part over the name in writing of the Minister, the Deputy Minister of National Revenue, the Commissioner of Customs and Revenue, the Commissioner of Revenue or an officer authorized to exercise the powers or perform the duties of the Minister under this Part, is deemed to be a document signed, made and issued by the Minister, the Deputy Minister, the Commissioner of Customs and Revenue, the Commissioner of Revenue or the officer unless it has been called into question by the Minister or by a person acting for the Minister or for Her Majesty.

R.S., c. E-14Excise Act

Marginal note:R.S., c. 1 (2nd Supp.), s. 213(2) (Sch. II, item 5(F)); 1999, c. 17, s. 139(5)

 The definitions “collector” and “Commissioner” in section 2 of the Excise Act are replaced by the following:

“collector”

« receveur »

“collector” means every officer of excise who is appointed to collect the duties imposed by this Act in any defined district or excise division;

“Commissioner”

« commissaire »

“Commissioner” means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act;

2002, c. 22Excise Act, 2001

 The definitions “Agency”, “Commissioner” and “officer” in section 2 of the Excise Act, 2001 are replaced by the following:

“Agency”

« Agence »

“Agency” means the Canada Revenue Agency continued by subsection 4(1) of the Canada Revenue Agency Act.

“Commissioner”

« commissaire »

“Commissioner” means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act.

“officer”

« préposé »

“officer” means, except in sections 167, 226 and 296,

  • (a) a person who is appointed or employed in the administration or enforcement of this Act;

  • (b) a member of the Royal Canadian Mounted Police or a member of a police force designated under subsection 10(1); and

  • (c) with respect to imported goods that have not been released under the Customs Act, an officer as defined in subsection 2(1) of that Act.

 Section 9 of the Act is amended by adding the following after subsection (2):

  • Marginal note:Authorization

    (3) The Solicitor General of Canada may authorize a designated officer or agent, or a class of officers or agents, to exercise powers and perform duties of that Minister under section 68.

  •  (1) Subsection 68(1) of the Act is replaced by the following:

    Marginal note:Availability and sampling of imported DA and SDA
    • 68. (1) Any person who imports a product that is reported under the Customs Act as being denatured alcohol or specially denatured alcohol shall make the product available for sampling and the product is required to be sampled by the Solicitor General of Canada before it is released under that Act.

  • (2) Subsections 68(3) and (4) of the Act are replaced by the following:

    • Marginal note:Minister may waive

      (3) The Solicitor General of Canada may at any time waive the requirement to sample an imported product under subsection (1).

    • Marginal note:Fees

      (4) The Solicitor General of Canada may fix fees to be paid by the importer of the product but those fees must not exceed an amount determined by that Minister to be the costs to Her Majesty in respect of the sampling and testing.

  •  (1) Subsection 188(6) of the Act is replaced by the following:

    • Marginal note:Limitation on refunding overpayments

      (6) An overpayment of duty payable for a fiscal month of a person and interest on the overpayment shall not be applied under paragraph (4)(b) or refunded under paragraph (4)(c) unless the person has, before the day on which notice of the assessment is sent to the person, filed all returns or other records that the person was required to file with

  • (2) Subparagraph 188(7)(b)(ii) of the Act is replaced by the following:

    • (ii) the person has, before the day on which notice of the assessment is sent to him or her, filed all returns or other records that the person was required to file

 Subsection 189(4) of the Act is replaced by the following:

  • Marginal note:Restriction

    (4) A refund shall not be paid until the person has filed with the Minister or the Solicitor General of Canada, all returns or other records that are required to be filed under this Act, the Customs Act, the Excise Act, the Excise Tax Act and the Income Tax Act.

 The definition “confidential information” in subsection 211(1) of the Act is amended by striking out the word “or” at the end of paragraph (a) and by replacing paragraph (b) with the following:

  • (a.1) obtained by or on behalf of the Solicitor General of Canada for the purposes of section 68; or

  • (b) prepared from information referred to in paragraph (a) or (a.1).

 Subsection 301(8) of the Act is replaced by the following:

  • Marginal note:Proof of documents

    (8) Every document purporting to have been executed under or in the course of the administration or enforcement of this Act over the name in writing of the Minister, the Commissioner of Customs and Revenue, the Commissioner or an officer authorized to exercise the powers or perform the duties of the Minister under this Act is deemed to be a document signed, made and issued by the Minister, the Commissioner of Customs and Revenue, the Commissioner or the officer, unless it has been called into question by the Minister or a person acting for the Minister or for Her Majesty.

  • Marginal note:Proof of documents: Canada Border Services Agency

    (8.1) Every document purporting to have been executed under or in the course of the administration or enforcement of this Act over the name in writing of the Solicitor General of Canada, the President of the Canada Border Services Agency or an officer authorized to exercise the powers or perform the duties of that Minister under this Act is deemed to be a document signed, made and issued by that Minister, the President or the officer, unless it has been called into question by that Minister or a person acting for that Minister or for Her Majesty.

R.S., c. E-15Excise Tax Act

Marginal note:1999, c. 17, s. 145(3)

 The definitions “Agency” and “Commissioner” in subsection 2(1) of the Excise Tax Act are replaced by the following:

“Agency”

« Agence »

“Agency” means the Canada Revenue Agency continued by subsection 4(1) of the Canada Revenue Agency Act;

“Commissioner”

« commissaire »

“Commissioner” means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act;

 Subsection 59(2) of the Act is replaced by the following:

  • Marginal note:Delegation of powers

    (2) The Minister may authorize a designated officer or agent, or officer or agent of a designated class of officers or agents, to exercise powers or perform duties of the Minister, including judicial or quasi-judicial powers or duties, under this Act.

Marginal note:R.S., c. 7 (2nd Supp.), s. 34(1); 1995, c. 41, s. 114; 2002, c. 22, s. 381(2)

 Subsections 70(2) to (4) of the Act are replaced by the following:

  • Marginal note:Specific sum

    (2) The Minister may, under regulations of the Governor in Council, pay a specific sum in lieu of a drawback under subsection (1) in any case where a specific sum in lieu of a drawback of duties is granted under section 117 of the Customs Tariff.

  • Marginal note:Drawback on imported goods

    (2.1) On application, the Solicitor General of Canada may, under section 113 of the Customs Tariff, grant a drawback of the tax imposed under Part III and paid on or in respect of goods imported into Canada.

  • Marginal note:Application for drawback

    (3) An application for a drawback under subsection (1) shall be made in the prescribed form and contain the prescribed information and shall be filed with the Minister within such time and in such manner as the Governor in Council may, by regulation, prescribe.

  • Marginal note:Evidence

    (4) No drawback shall be granted under subsection (1) unless the person applying for the drawback provides such evidence in support of the application as the Minister may require.

Marginal note:R.S., c. 7 (2nd Supp.), s. 50(1); 1999, c. 17, par. 156(e)
  •  (1) Subsections 105(6) of the Act is replaced by the following:

    • Marginal note:Proof of documents

      (5.1) An affidavit of an officer of the Canada Border Services Agency, sworn before a commissioner or other person authorized to take affidavits, setting out

      • (a) that the officer has charge of the appropriate records, and

      • (b) that a document annexed to the affidavit is a document or a true copy of a document, or a print-out of an electronic document, made by or on behalf of the Solicitor General of Canada or a person exercising the powers of that Minister or by or on behalf of a person,

      is evidence of the nature and contents of the document.

    • Marginal note:Proof of no objection

      (6) An affidavit of an officer of the Agency or the Canada Border Services Agency, sworn before a commissioner or other person authorized to take affidavits, setting out

      • (a) that the officer has charge of the appropriate records,

      • (b) that the officer has knowledge of the practice of the Agency or the Canada Border Services Agency, as the case may be,

      • (c) that an examination of the records shows that a notice of determination or a notice of assessment was sent to a person on a named day pursuant to this Act, and

      • (d) that after careful examination of the records the officer was unable to find that a notice of objection to the determination or assessment was received within the time limited for it,

      is evidence of the statements contained in the affidavit.

  • Marginal note:R.S., c. 7(2nd Supp.), s. 50(1); 1999, c. 17, par. 156(e)

    (2) Subsection 105(9) of the Act is replaced by the following:

    • Marginal note:Presumption

      (9) Where evidence is offered under this section by an affidavit from which it appears that the person making the affidavit is an officer of the Agency or the Canada Border Services Agency, as the case may be, it is not necessary to prove his or her signature or that the person is such an officer, nor is it necessary to prove the signature or official character of the person before whom the affidavit was sworn.

Marginal note:2001, c. 17, s. 235

 Subsection 106.1(1) of the Act is replaced by the following:

Marginal note:Presumption
  • 106.1 (1) Every document purporting to be an order, direction, notice, certificate, requirement, decision, determination, assessment, discharge of mortgage or acquittance of a hypothecary claim or other document and purporting to have been executed under, or in the course of the administration or enforcement of, this Act or the regulations over the name in writing of the Minister, the Deputy Minister of National Revenue, the Commissioner of Customs and Revenue, the Commissioner or an officer authorized by the Minister to exercise his or her powers or perform his or her duties or functions under this Act is deemed to be a document signed, made and issued by the Minister, Deputy Minister, Commissioner of Customs and Revenue, the Commissioner or the officer, unless called into question by the Minister or by some person acting for the Minister or Her Majesty.

  • Marginal note:Presumption

    (1.1) Every document purporting to be an order, a direction, a notice, a certificate, a requirement, a decision, a determination, an assessment, a discharge of mortgage or an acquittance of a hypothecary claim or other document and purporting to have been executed under, or in the course of the administration or enforcement of, this Act or the regulations over the name in writing of the Solicitor General of Canada, the President of the Canada Border Services Agency or an officer authorized by that Minister to exercise his or her powers or perform his or her duties or functions under this Act is deemed to be a document signed, made and issued by that Minister, the President or the officer, unless called into question by that Minister or by some person acting for that Minister or Her Majesty.

Marginal note:1999, c. 17, s. 152(2)

 The definitions “Agency” and “Commissioner” in subsection 123(1) of the Act are replaced by the following:

“Agency”

« Agence »

“Agency” means the Canada Revenue Agency continued by subsection 4(1) of the Canada Revenue Agency Act;

“Commissioner”

« commissaire »

“Commissioner” means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act;

Marginal note:1993, c. 27, s. 81(1)
  •  (1) Paragraph 215.1(2)(b) of the Act is replaced by the following:

    • (b) the Solicitor General of Canada has, under any of sections 73, 74 and 76 of the Customs Act, granted an abatement or refund of all or part of the duties paid on the goods,

  • Marginal note:1993, c. 27, s. 81(1)

    (2) Paragraph 215.1(3)(b) of the Act is replaced by the following:

    • (b) if the goods had been subject to duties under the Customs Act, the Solicitor General of Canada would, because of any of the circumstances described in paragraph 73(a) or (b) or 74(1)(a), (b) or (c) or subsection 76(1) of that Act, have granted, under section 73, 74 or 76 of that Act, an abatement or refund of all or part of the duties paid on the goods,

Marginal note:1997, c. 10, s. 41.1(1); 1999, c. 17, par. 155(d)

 Subsection 216(5) of the Act is replaced by the following:

  • Marginal note:Application of Part IX and Tax Court of Canada Act

    (5) The provisions of this Part and of the Tax Court of Canada Act that apply to an appeal taken under section 302 apply, with such modifications as the circumstances require, to an appeal taken under subsection 67(1) of the Customs Act from a decision of the President of the Canada Border Services Agency made under section 60 or 61 of that Act in a determination of the tax status of goods as if the decision of the President were a confirmation of an assessment or a reassessment made by the Minister under subsection 301(3) or (4) as a consequence of a notice of objection filed under subsection 301(1.1) by the person to whom the President is required to give notice under section 60 or 61 of the Customs Act, as the case may be, of the decision.

Marginal note:1990, c. 45, s. 12(1); 1999, c. 17, s. 154, par. 156(j)

 Subsections 335(6) to (8) of the Act are replaced by the following:

  • Marginal note:Proof of documents

    (5.1) An affidavit of an officer of the Canada Border Services Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and that a document annexed to the affidavit is a document or a true copy of a document, or a printout of an electronic document, made by or on behalf of the Solicitor General of Canada or a person exercising the powers of that Minister or by or on behalf of a person, is evidence of the nature and contents of the document.

  • Marginal note:Proof of no appeal

    (6) An affidavit of an officer of the Agency or the Canada Border Services Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and has knowledge of the practice of the Agency or the Canada Border Services Agency, as the case may be, and that an examination of the records shows that a notice of assessment was mailed or otherwise sent to a person on a particular day under this Part and that, after careful examination and search of the records, the officer has been unable to find that a notice of objection or of appeal from the assessment, as the case may be, was received within the time allowed, is evidence of the statements contained in the affidavit.

  • Marginal note:Presumption

    (7) Where evidence is offered under this section by an affidavit from which it appears that the person making the affidavit is an officer of the Agency or the Canada Border Services Agency, as the case may be, it is not necessary to prove the signature of the person or that the person is such an officer, nor is it necessary to prove the signature or official character of the person before whom the affidavit was sworn.

  • Marginal note:Proof of documents

    (8) Every document purporting to have been executed under or in the course of the administration or enforcement of this Part over the name in writing of the Minister, the Deputy Minister of National Revenue, the Commissioner of Customs and Revenue, the Commissioner or an officer authorized to exercise the powers or perform the duties of the Minister under this Part, shall be deemed to be a document signed, made and issued by the Minister, the Deputy Minister, the Commissioner of Customs and Revenue, the Commissioner or the officer, unless it has been called in question by the Minister or a person acting for the Minister or for Her Majesty in right of Canada.

  • Marginal note:Proof of documents

    (8.1) Every document purporting to have been executed under or in the course of the administration or enforcement of this Part over the name in writing of the Solicitor General of Canada or the President of the Canada Border Services Agency, or an officer authorized to exercise the powers or perform the duties of that Minister under this Part, shall be deemed to be a document signed, made and issued by that Minister, the President or the officer, unless it has been called in question by that Minister or a person acting for that Minister or for Her Majesty in right of Canada.

Marginal note:1992, c. 28, s. 41(1)

 Section 1 of Part X of Schedule VI to the Act is replaced by the following:

1. A supply made by Canada Post Corporation of a service under an agreement made with the Solicitor General of Canada under subsection 147.1(3) of the Customs Act.

Marginal note:1997, c. 10, s. 254

 Section 4 of Part I of Schedule X to the Act is replaced by the following:

4. Arms, military stores and munitions of war brought into a participating province by the Government of Canada in replacement of or in anticipation or actual exchange for similar goods loaned to or exchanged or to be exchanged with the governments of a foreign country designated by the Governor in Council under heading No. 98.10 of Schedule I to the Customs Tariff, under such regulations as the Solicitor General of Canada may make for purposes of heading No. 98.11 of that Act.

Marginal note:1997, c. 10, s. 254

 Section 6 of Part I of Schedule X to the Act is replaced by the following:

6. Property, (other than advertising matter, tobacco or an alcoholic beverage) that is a casual donation sent by a person in a non-participating province to a person in a participating province, or brought into a particular participating province by a person who is not resident in the participating provinces as a gift to a person in that participating province, where the fair market value of the property does not exceed $60, under such regulations as the Solicitor General of Canada may make for purposes of heading No. 98.16 of Schedule I to the Customs Tariff.

R.S., c. 4 (2nd Supp.)Family Orders and Agreements Enforcement Assistance Act

Marginal note:1999, c. 31, s. 9(F)

 Section 15 of the Family Orders and Agreements Enforcement Assistance Act is replaced by the following:

Marginal note:Information banks that may be searched

15. The information banks that may be searched under this Part are the information banks designated by the regulations from among the information banks controlled by the Department of Human Resources Development, the Canada Revenue Agency and the Canada Employment Insurance Commission.

R.S., c. F-9Feeds Act

Marginal note:1997, c. 6, s. 46

 Subsection 6(2) of the Feeds Act is replaced by the following:

  • Marginal note:Designation

    (1.1) The President of the Canada Border Services Agency may designate inspectors under paragraph 9(2)(b) of the Canada Border Services Agency Act for the purposes of enforcing this Act.

  • Marginal note:Certificate to be produced

    (2) Inspectors shall be given certificates in a form established by the President of the Canadian Food Inspection Agency or the President of the Canada Border Services Agency, as the case may be, attesting to their designation and, on entering any place under subsection 7(1), an inspector shall, if so required, produce the certificate to the person in charge of that place.

R.S., c. F-10Fertilizers Act

Marginal note:1997, c. 6, s. 49

 Subsection 6(2) of the Fertilizers Act is replaced by the following:

  • Marginal note:Designation

    (1.1) The President of the Canada Border Services Agency may designate inspectors under paragraph 9(2)(b) of the Canada Border Services Agency Act for the purposes of enforcing this Act.

  • Marginal note:Certificate to be produced

    (2) Inspectors shall be given certificates in a form established by the President of the Canadian Food Inspection Agency or the President of the Canada Border Services Agency, as the case may be, attesting to their designation and, on entering any place under subsection 7(1), an inspector shall, if so required, produce the certificate to the person in charge of that place.

R.S., c. F-11Financial Administration Act

Marginal note:SOR/2003-431

 Schedule I.1 to the Financial Administration Act is amended by striking out, in column I, the reference to

  • Canada Border Services Agency

    Agence des services frontaliers du Canada

and the corresponding reference in column II to the Appropriate Minister for that Agency.

 Schedule II to the Act is amended by adding the following in alphabetical order:

  • Canada Border Services Agency

    Agence des services frontaliers du Canada

R.S., c. F-12Fish Inspection Act

Marginal note:1997, c. 6, s. 60

 Subsection 17(2) of the Fish Inspection Act is replaced by the following:

  • Marginal note:Designation

    (1.1) The President of the Canada Border Services Agency may designate inspectors under paragraph 9(2)(b) of the Canada Border Services Agency Act for the purposes of enforcing this Act.

  • Marginal note:Certificate to be produced

    (2) Inspectors shall be given certificates in a form established by the President of the Canadian Food Inspection Agency or the President of the Canada Border Services Agency, as the case may be, attesting to their designation and, on entering any place under subsection 4(1), an inspector shall, if so required, produce the certificate to the person in charge of that place.

1990, c. 21Health of Animals Act

Marginal note:1997, c. 6, s. 68

 Subsection 32(2) of the Health of Animals Act is replaced by the following:

  • Marginal note:Designation

    (1.1) The President of the Canada Border Services Agency may designate inspectors under paragraph 9(2)(b) of the Canada Border Services Agency Act for the purposes of enforcing this Act.

  • Marginal note:Certificate to be produced

    (2) Inspectors, officers and veterinary inspectors shall be given certificates in a form established by the President of the Canadian Food Inspection Agency or the President of the Canada Border Services Agency, as the case may be, attesting to their designation and, on entering any place under this Act, an inspector, officer or veterinary inspector shall show the certificate to the person in charge of the place if the person requests proof of the designation.

2001, c. 27Immigration and Refugee Protection Act

 Section 4 of the Immigration and Refugee Protection Act is replaced by the following:

Marginal note:Minister of Citizenship and Immigration
  • 4. (1) Subject to subsection (2), the Minister of Citizenship and Immigration is responsible for the administration of this Act.

  • Marginal note:Solicitor General of Canada

    (2) The Minister as defined in section 2 of the Canada Border Services Agency Act is responsible for the administration of this Act as it relates to

    • (a) examinations at ports of entry;

    • (b) the enforcement of this Act, including arrest, detention and removal;

    • (c) the establishment of policies respecting the enforcement of this Act and inadmissibility on grounds of security, organized criminality or violating human or international rights; or

    • (d) determinations under any of subsections 34(2), 35(2) and 37(2).

  • Marginal note:Specification

    (3) Subject to subsections (1) and (2), the Governor in Council may specify

    • (a) which Minister referred to in subsections (1) and (2) shall be the Minister for the purposes of any provision of this Act; and

    • (b) that both Ministers may be the Minister for the purposes of any provision of this Act and the circumstances under which each Minister shall be the Minister.

  • Marginal note:Publication

    (4) Any order made under subsection (3) must be published in Part II of the Canada Gazette.

Marginal note:2004, c. 15, s. 72
  •  (1) Paragraphs 150.1(1)(a) and (b) of the Act are replaced by the following:

  • Marginal note:2004, c. 15, s. 72

    (2) Subsection 150.1(2) of the Act is replaced by the following:

    • Marginal note:Conditions

      (2) Regulations made under subsection (1) may include conditions under which the collection, retention, use, disposal and disclosure may be made.

R.S., c. 1 (5th Supp.)Income Tax Act

 Subsection 244(13) of the Income Tax Act is replaced by the following:

  • Marginal note:Proof of documents

    (13) Every document purporting to have been executed under, or in the course of the administration or enforcement of, this Act over the name in writing of the Minister, the Deputy Minister of National Revenue, the Commissioner of Customs and Revenue, the Commissioner of Revenue or an officer authorized to exercise a power or perform a duty of the Minister under this Act is deemed to have been signed, made and issued by the Minister, the Deputy Minister, the Commissioner of Customs and Revenue, the Commissioner of Revenue or the officer unless it has been called in question by the Minister or by a person acting for the Minister or Her Majesty.

R.S., c. 25 (1st Supp.)Meat Inspection Act

Marginal note:1997, c. 6, s. 72

 The definition “inspector” in subsection 2(1) of the Meat Inspection Act is replaced by the following:

“inspector”

« inspecteur »

“inspector” means a person designated as an inspector pursuant to subsection 12(1) or (1.1);

Marginal note:1997, c. 6, s. 73

 Subsection 12(2) of the Act is replaced by the following:

  • Marginal note:Designation

    (1.1) The President of the Canada Border Services Agency may designate inspectors under paragraph 9(2)(b) of the Canada Border Services Agency Act for the purposes of enforcing this Act.

  • Marginal note:Certificate to be produced

    (2) Inspectors shall be given certificates in a form established by the President of the Canadian Food Inspection Agency or the President of the Canada Border Services Agency, as the case may be, attesting to their designation and, on entering any place or vehicle referred to in subsection 13(1), an inspector shall, if so required, produce the certificate to the person in charge of that place or vehicle.

1990, c. 22Plant Protection Act

Marginal note:1997, c. 6, s. 82

 Subsection 21(2) of the Plant Protection Act is replaced by the following:

  • Marginal note:Designation

    (1.1) The President of the Canada Border Services Agency may designate inspectors under paragraph 9(2)(b) of the Canada Border Services Agency Act for the purposes of enforcing this Act.

  • Marginal note:Certificate to be produced

    (2) Inspectors shall be given certificates in a form established by the President of the Canadian Food Inspection Agency or the President of the Canada Border Services Agency, as the case may be, attesting to their designation and, on entering any place under this Act, an inspector shall show the certificate to the person in charge of the place if the person requests proof of the inspector’s designation.

2000, c. 17; 2001, c. 41, s. 48Proceeds of Crime (Money Laundering) and Terrorist Financing Act

  •  (1) The definition “Commissioner” in section 2 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act is repealed.

  • (2) The definition “Minister” in section 2 of the Act is replaced by the following:

    “Minister”

    « ministre »

    “Minister” means, in relation to sections 25 to 39, the Solicitor General of Canada and, in relation to any other provision of this Act, the member of the Queen’s Privy Council for Canada who is designated by the Governor in Council as the Minister for the purposes of that provision.

  • (3) Section 2 of the Act is amended by adding the following definition in alphabetical order:

    “President”

    « président »

    “President” means the President of the Canada Border Services Agency appointed under subsection 7(1) of the Canada Border Services Agency Act.

 Paragraph 38(1)(a) of the Act is replaced by the following:

  • (a) information set out in reports made under subsection 12(1) in respect of currency or monetary instruments imported into Canada from that state will be provided to a department, institution or agency of that state that has powers and duties similar to those of the Canada Border Services Agency in respect of the reporting of currency or monetary instruments; and

  •  (1) Paragraph 55(3)(b) of the Act is replaced by the following:

    • (b) the Canada Revenue Agency, if the Centre also determines that the information is relevant to an offence of evading or attempting to evade paying taxes or duties imposed under an Act of Parliament administered by the Minister of National Revenue;

    • (b.1) the Canada Border Services Agency, if the Centre also determines that the information is relevant to an offence of evading or attempting to evade paying taxes or duties imposed under an Act of Parliament administered by the Agency; and

  • Marginal note:2001, c. 41, s. 123(1)

    (2) Paragraph 55(3)(d) of the Act is replaced by the following:

    • (d) the Canada Border Services Agency, if the Centre also determines that the information would promote the objective set out in paragraph 3(1)(i) of the Immigration and Refugee Protection Act and is relevant to determining whether a person is a person described in sections 34 to 42 of that Act or to an offence under any of sections 117 to 119, 126 or 127 of that Act.

  • (3) Section 55 of the Act is amended by adding the following after subsection (3):

    • Marginal note:Exception

      (3.1) Paragraph (3)(b) or (b.1) does not apply in respect of an offence relating to taxes or duties imposed under a prescribed Act or a prescribed portion of an Act.

 Every reference to “Commissioner” or “Commissioner’s” in the following provisions of the Act is replaced by a reference to “President” or “President’s”, respectively:

  • (a) section 20;

  • (b) subsection 26(1);

  • (c) section 31;

  • (d) subsections 32(3) and (4);

  • (e) subsection 35(1); and

  • (f) subsection 39(2).

R.S., c. P-36Public Service Superannuation Act

 Part I of Schedule I to the Public Service Superannuation Act is amended by adding the following in alphabetical order:

  • Canada Border Services Agency

    Agence des services frontaliers du Canada

R.S., c. R-9Royal Canadian Mint Act

 The definition “Minister” in section 2 of the Royal Canadian Mint Act is repealed.

 The Act is amended by adding the following after section 2:

DESIGNATION OF MINISTER

Marginal note:Power of Governor in Council

2.1 The Governor in Council may designate a member of the Queen’s Privy Council for Canada to be the Minister for the purposes of this Act.

R.S., c. S-8Seeds Act

Marginal note:1997, c. 6, s. 88

 Subsection 5(2) of the Seeds Act is replaced by the following:

  • Marginal note:Designation

    (1.1) The President of the Canada Border Services Agency may designate inspectors under paragraph 9(2)(b) of the Canada Border Services Agency Act for the purposes of enforcing this Act.

  • Marginal note:Certificate to be produced

    (2) Inspectors shall be given certificates in a form established by the President of the Canadian Food Inspection Agency or the President of the Canada Border Services Agency, as the case may be, attesting to their designation and, on entering any place under subsection 6(1), an inspector shall show the certificate to the person in charge of the place if the person requests proof of the inspector’s designation.

R.S., c. S-15Special Import Measures Act

Marginal note:1999, c. 17, s. 180(2)
  •  (1) The definition “Commissioner” in subsection 2(1) of the Special Import Measures Act is repealed.

  • (2) The definition “Minister” in subsection 2(1) of the Act is replaced by the following:

    “Minister”

    « ministre »

    “Minister” means the Solicitor General of Canada;

  • (3) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:

    “President”

    « président »

    “President” means the President of the Canada Border Services Agency appointed under subsection 7(1) of the Canada Border Services Agency Act;

Marginal note:1999, c. 17, s. 182

 Section 94 of the Act is replaced by the following:

Marginal note:Ruling binding

94. A ruling given by the Tribunal on the question of who is the importer in Canada of any goods imported or to be imported into Canada is binding on the President, and on every person employed by the Canada Border Services Agency in the administration or enforcement of this Act, with respect to the particular goods in relation to which the ruling is given, unless the Tribunal is fraudulently misled or, in the case only of goods to be imported into Canada, material facts that are not available to the President at the time the Tribunal gives its ruling come to the President’s attention after it is given.

 Every reference to “Commissioner” or “Commissioner’s” in the following provisions of the Act is replaced by a reference to “President” or “President’s”, respectively:

  • (a) subparagraph (b)(iii) of the definition “properly documented” in subsection 2(1);

  • (b) the definition “undertaking” or “undertakings” in subsection 2(1);

  • (c) subsections 2(7.3), (7.4) and (9);

  • (d) paragraph 4(2)(a);

  • (e) paragraph 5(b);

  • (f) paragraphs 6(b) and (c);

  • (g) subsection 7(1);

  • (h) subsections 8(1) to (2), (5) and (6);

  • (i) the portion of subsection 9.2(1) before paragraph (a);

  • (j) the portion of subsection 9.21(1) before paragraph (a);

  • (k) the portion of section 9.3 before paragraph (a);

  • (l) section 10;

  • (m) subsections 12(2) and (3);

  • (n) subsections 13.2(1), (3) and (4);

  • (o) paragraph 15(d);

  • (p) paragraphs 16(1)(a) to (c);

  • (q) paragraph 16(2)(b);

  • (r) sections 17 to 20;

  • (s) subsections 25(1) and (2);

  • (t) subsection 29(1);

  • (u) subsection 30.2(2);

  • (v) subsections 30.3(1) and (2);

  • (w) subsection 30.4(2);

  • (x) subsections 31(1) and (6) to (8);

  • (y) subsections 31.1(1) to (4);

  • (z) sections 32 to 39;

  • (z.1) sections 41 to 41.2;

  • (z.2) the portion of subsection 43(2) before paragraph (a);

  • (z.3) the portion of section 46 after paragraph (b);

  • (z.4) subsection 47(3);

  • (z.5) sections 49 and 50;

  • (z.6) sections 51 to 52;

  • (z.7) section 53;

  • (z.8) section 53.1;

  • (z.9) subsection 55(1);

  • (z.10) the heading before section 56;

  • (z.11) section 57;

  • (z.12) subsections 58(1.1) and (2);

  • (z.13) subsections 59(1) to (3.1) and (4);

  • (z.14) the portion of subsection 60(2) before paragraph (a);

  • (z.15) subsection 61(1);

  • (z.16) paragraph 62(1)(b);

  • (z.17) subsections 76.01(1) and (6);

  • (z.18) subsections 76.02(1) and (5);

  • (z.19) subsections 76.03(3) and (6) to (11);

  • (z.20) section 76.1;

  • (z.21) the definition “appropriate authority” in subsection 77.01(1);

  • (z.22) paragraphs (a), (b) and (d) to (f.1) of the definition “definitive decision” in subsection 77.01(1);

  • (z.23) the definition “appropriate authority” in subsection 77.1(1);

  • (z.24) paragraphs (a), (b) and (d) to (f.1) of the definition “definitive decision” in subsection 77.1(1);

  • (z.25) the portion of subsection 78(1) after paragraph (b);

  • (z.26) subsections 78(3) to (5);

  • (z.27) subsection 81(1);

  • (z.28) sections 83 and 83.1;

  • (z.29) paragraph 84(2)(b);

  • (z.30) the portion of subsection 84(3) before paragraph (a);

  • (z.31) subsection 84(3.1);

  • (z.32) sections 85 to 89;

  • (z.33) paragraphs 91(1)(c) to (g);

  • (z.34) paragraph 91(3)(b);

  • (z.35) sections 95 and 96;

  • (z.36) subsections 96.1(1) to (3) and (6);

  • (z.37) subsection 96.11(1);

  • (z.38) section 96.2;

  • (z.39) paragraphs 96.4(1)(a) and (b); and

  • (z.40) paragraphs 97(1)(k.3) and (k.4).

 Every reference to “Commissioner” in the following provisions of the English version of the Act is replaced by a reference to “President”:

  • (a) the definition “prescribed” in subsection 2(1);

  • (b) subsection 77.011(4);

  • (c) subparagraph 77.012(1)(a)(ii);

  • (d) subsection 77.013(3);

  • (e) subsection 77.11(3);

  • (f) subparagraph 77.12(1)(a)(ii);

  • (g) subsection 77.13(2);

  • (h) the heading before section 78;

  • (i) paragraph 78(1)(a);

  • (j) subsection 78(2);

  • (k) subsections 79(1) and (2); and

  • (l) paragraph 84(1)(b).

 Every reference to commissaire in the following provisions of the French version of the Act is replaced by a reference to président:

  • (a) subsection 13.2(2);

  • (b) subsection 56(1.01);

  • (c) subsection 56(1.1);

  • (d) subsection 77.021(2); and

  • (e) subsection 77.21(2).

Marginal note:Application

 The provisions of the Special Import Measures Act, as enacted or amended by sections 132 to 136 and paragraph 145(2)(i) of this Act, apply to goods of a NAFTA country, as defined in subsection 2(1) of that Act.

Terminology Changes

 Every reference to the “Canada Customs and Revenue Agency” in the following provisions is replaced by a reference to the “Canada Revenue Agency”:

 Every reference to the “Canada Customs and Revenue Agency” in the following provisions is replaced by a reference to the “Canada Border Services Agency”:

 Every reference to the “Commissioner of Customs and Revenue” in the following provisions is replaced by a reference to the “Commissioner of Revenue”:

  • (a) in the Canada Customs and Revenue Agency Act,

    • (i) the definition “Commissioner” in section 2, and

    • (ii) section 25;

  • (b) the portion of subsection 462.48(3) of the Criminal Code before paragraph (c);

  • (c) subsection 97(1) of the Employment Insurance Act;

  • (d) section 63 of the Energy Administration Act;

  • (e) in the Income Tax Act,

    • (i) subsection 166.2(3),

    • (ii) subsections 170(1) and (2),

    • (iii) subsection 220(1), and

    • (iv) subsections 232(5) to (7); and

  • (f) in the Petroleum and Gas Revenue Act,

    • (i) subsection 19(2),

    • (ii) subsections 22(2) and (3), and

    • (iii) subsection 29(1).

 Every reference to the “Commissioner of Customs and Revenue” in the following provisions of the Customs Tariff is replaced by a reference to the “President of the Canada Border Services Agency”:

  • (a) subsections 134(1) and (2); and

  • (b) the List of Tariff Provisions set out in the schedule.

 Every reference to the “Minister of National Revenue” in the following provisions is replaced by a reference to the “Solicitor General of Canada”:

  • (a) in the Aeronautics Act,

    • (i) paragraph 4.81(3)(b), and

    • (ii) paragraph 4.81(4)(b);

  • (b) subsection 40(1.1) of the Canada Post Act;

  • (c) in the Coasting Trade Act,

    • (i) subsection 2(3),

    • (ii) subsection 4(1),

    • (iii) section 5, and

    • (iv) subsections 6(1) and (3);

  • (d) the definition “Minister” in section 44.1 of the Copyright Act;

  • (e) in the Customs Tariff,

    • (i) section 9,

    • (ii) subsection 16(2.1),

    • (iii) subsection 18(2),

    • (iv) subsection 19(2),

    • (v) section 88,

    • (vi) paragraph 89(3)(d),

    • (vii) subsection 89(4),

    • (viii) subsections 90(1) and (2),

    • (ix) section 91,

    • (x) section 93,

    • (xi) subsection 95(4),

    • (xii) the portion of section 99 before paragraph (a),

    • (xiii) section 100,

    • (xiv) paragraph 101(3)(b),

    • (xv) paragraph 102(a),

    • (xvi) subsection 105(2),

    • (xvii) subsections 106(1) and (3) to (5),

    • (xviii) the portion of section 108 before paragraph (a),

    • (xix) subparagraph 108(f)(ii),

    • (xx) paragraph 109(c),

    • (xxi) section 112,

    • (xxii) paragraph 113(3)(a),

    • (xxiii) the portion of subsection 113(4) before paragraph (a),

    • (xxiv) subsection 115(1),

    • (xxv) section 117,

    • (xxvi) paragraph 118(1)(b),

    • (xxvii) paragraph 118(4)(a),

    • (xxviii) section 125,

    • (xxix) subsection 126(1),

    • (xxx) sections 129 and 130,

    • (xxxi) section 133,

    • (xxxii) subsections 134(1) and (2), and

    • (xxxiii) the List of Tariff Provisions set out in the schedule;

  • (f) section 52 of the Firearms Act;

  • (g) subsection 16(1) of the Department of Industry Act;

  • (h) in the Canada Shipping Act,

    • (i) section 472, and

    • (ii) paragraph 596(2)(b);

  • (i) section 25 of the Statistics Act;

  • (j) the definition “Minister” in section 52 of the Trade Marks Act; and

  • (k) section 24 of the Visiting Forces Act.

 The reference to the “Minister of National Revenue” in paragraph (a) of the definition “prescribed” in subsection 2(1) of the English version of the Customs Tariff is replaced by a reference to the “Solicitor General of Canada”.

COORDINATING AMENDMENTS

Marginal note:2003, c. 22
  •  (1) If the definition “employee” in subsection 2(1) of the Public Service Labour Relations Act, as enacted by section 2 of the Public Service Modernization Act, comes into force before section 1 of this Act comes into force, then, on the day on which section 1 of this Act comes into force, subparagraph 138(q)(i) of this Act is repealed.

  • Marginal note:2003, c. 22

    (2) If the definition “managerial or confidential position” in subsection 2(1) of the Public Service Labour Relations Act, as enacted by section 2 of the Public Service Modernization Act, comes into force before section 1 of this Act comes into force, then, on the day on which section 1 of this Act comes into force, subparagraph 138(q)(ii) of this Act is repealed.

  • Marginal note:2003, c. 22

    (3) If section 11 of the Public Service Modernization Act comes into force before section 1 of this Act comes into force, then, on the day on which section 1 of this Act comes into force, subparagraph 138(q)(iii) of this Act is repealed.

  • Marginal note:2003, c. 22

    (4) On the later of the coming into force of section 11 of the Public Service Modernization Act and the coming into force of section 1 of this Act,

    • (a) the reference in Schedule V to the Financial Administration Act to the “Canada Customs and Revenue Agency” is replaced by a reference to the “Canada Revenue Agency”; and

    • (b) Schedule IV to the Financial Administration Act is amended by adding the following in alphabetical order:

      • Canada Border Services Agency

        Agence des services frontaliers du Canada

  • Marginal note:2003, c. 22

    (5) If section 1 of this Act comes into force before subsection 49(1) of the Public Service Modernization Act, then, on the day on which section 1 of this Act comes into force, that subsection is replaced by the following:

    Marginal note:Legal officers
    • 49. (1) For the purposes of the new Act, including any application under section 58 of the new Act, an employee who, on or after the day on which the definition “managerial or confidential position” in subsection 2(1) of that Act comes into force, is employed as a legal officer in the Department of Justice or the Canada Revenue Agency is deemed not to be included in any unit determined, in accordance with the former Act, to constitute a unit of employees appropriate for collective bargaining.

  • Marginal note:2003, c. 22

    (6) If section 1 of this Act comes into force before section 95 of the Public Service Modernization Act, then, on the day on which section 1 of this Act comes into force, that section and the heading before it are replaced by the following:

    Canada Revenue Agency Act

    95. Paragraph 16(2)(c) of the English version of the Canada Revenue Agency Act is replaced by the following:

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

  • Marginal note:2003, c. 22

    (7) On the later of the coming into force of section 224 of the Public Service Modernization Act and the coming into force of section 1 of this Act, subsection 10(3) of the English version of this Act is replaced by the following:

  • Marginal note:2003, c. 22

    (8) On the later of the coming into force of section 224 of the Public Service Modernization Act and the coming into force of section 1 of this Act, a reference to the “public service of Canada” in the following provisions of the English version of this Act is replaced by a reference to “federal public administration”:

    • (a) the definition “former agency” in section 16; and

    • (b) subsections 18(1) and (2).

  • Marginal note:2003, c. 22

    (9) If section 1 of this Act comes into force before section 224 of the Public Service Modernization Act, then, on the day on which section 1 of this Act comes into force, paragraph 224(k) of that Act is replaced by the following:

  • Marginal note:2003, c. 22

    (10) If section 1 of this Act comes into force before section 229 of the Public Service Modernization Act, then, on the day on which section 1 of this Act comes into force, that section and the heading before it are replaced by the following:

    Canada Revenue Agency Act

    229. Subsection 55(1) of the Canada Revenue Agency Act is replaced by the following:

    Marginal note:Mobility to departments
    • 55. (1) For the purpose of deployments or appointments made, or advertised internal appointment processes, under the Public Service Employment Act, employees of the Agency must be treated as if they were employees within the meaning of the Public Service Employment Act and had the rights of recourse provided by that Act.

Marginal note:Bill C-6
  •  (1) Subsections (2) and (3) apply if Bill C-6, introduced in the 1st Session of the 38th Parliament and entitled the Department of Public Safety and Emergency Preparedness Act (in this section, the “other Act”), receives royal assent.

  • (2) On the later of the coming into force of section 1 of this Act and section 1 of the other Act, every reference to the “Solicitor General of Canada” in the following provisions is replaced by a reference to the “Minister of Public Safety and Emergency Preparedness”:

    • (a) the definition “Minister” in section 2 of this Act;

    • (b) paragraph (b) of the definition “Minister” in section 2 of the Agriculture and Agri-Food Administrative Monetary Penalties Act, as enacted by section 30 of this Act;

    • (c) section 5 of the Cultural Property Import and Export Act, as enacted by section 59 of this Act;

    • (d) in the Customs Act,

      • (i) the definition “Minister” in subsection 2(1), as enacted by subsection 60(2) of this Act,

      • (ii) subsection 97.211(1), as enacted by section 76 of this Act,

      • (iii) subsection 97.22(3), as enacted by section 77 of this Act,

      • (iv) subsection 97.34(2), as enacted by subsection 78(1) of this Act,

      • (v) subsections 97.34(4) and (5), as enacted by subsection 78(2) of this Act,

      • (vi) paragraph 107(3)(b), as enacted by subsection 80(2) of this Act, and

      • (vii) subsection 97.22(2) and sections 97.23 and 97.27, as amended by section 84 of this Act;

    • (e) in the Customs Tariff,

      • (i) paragraph 108(c), as enacted by section 88 of this Act, and

      • (ii) the provisions referred to in section 89 of this Act, as amended by that section;

    • (f) in the Excise Act, 2001,

      • (i) subsection 9(3), as enacted by section 93 of this Act,

      • (ii) subsection 68(1), as enacted by subsection 94(1) of this Act,

      • (iii) subsections 68(3) and (4), as enacted by subsection 94(2) of this Act,

      • (iv) paragraph 188(6)(b), as enacted by subsection 95(1),

      • (v) subparagraph 188(7)(b)(ii), as enacted by subsection 95(2) of this Act,

      • (vi) subsection 189(4), as enacted by section 96 of this Act,

      • (vii) paragraph (a.1) of the definition “confidential information” in subsection 211(1), as enacted by section 97 of this Act, and

      • (viii) subsection 301(8.1), as enacted by section 98 of this Act;

    • (g) in the Excise Tax Act,

      • (i) subsection 70(2.1) as enacted by section 101 of this Act,

      • (ii) subsection 105(5.1), as enacted by subsection 102(1) of this Act,

      • (iii) subsection 106.1(1.1), as enacted by section 103 of this Act,

      • (iv) paragraph 215.1(2)(b), as enacted by subsection 105(1) of this Act,

      • (v) paragraph 215.1(3)(b), as enacted by subsection 105(2) of this Act,

      • (vi) subsections 335(5.1) and (8.1), as enacted by section 107 of this Act,

      • (vii) section 1 of Part X of Schedule VI, as enacted by section 108 of this Act,

      • (viii) section 4 of Part I of Schedule X, as enacted by section 109 of this Act, and

      • (ix) section 6 of Part I of Schedule X, as enacted by section 110 of this Act;

    • (h) the definition “Minister” in section 2 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act, as enacted by subsection 124(2) of this Act;

    • (i) the definition “Minister” in subsection 2(1) of the Special Import Measures Act, as enacted by subsection 132(2) of this Act; and

    • (j) the provisions referred to in section 142 of this Act, as amended by that section.

  • (3) On the later of the coming into force of section 1 of this Act and section 1 of the other Act, the reference to the “Solicitor General of Canada” in paragraph (a) of the definition “prescribed” in subsection 2(1) of the English version of the Customs Tariff, as amended by section 143 of this Act, is replaced by a reference to the “Minister of Public Safety and Emergency Preparedness”.

  • (4) On the later of the coming into force of section 1 of this Act and section 1 of the other Act, every reference to the “solliciteur général du Canada” in the French version of the provisions referred to in section 89 is replaced by a reference to “ministre de la Sécurité publique et de la Protection civile”.

  • (5) If it comes into force after section 114 of this Act, paragraph 34(1)(m) of the other Act is repealed on its coming into force.

Marginal note:Bill C-22

 If Bill C-22, introduced in the 1st Session of the 38th Parliament and entitled the Department of Social Development Act (in this section, the “other Act”), receives royal assent, then, on the later of the coming into force of section 1 of this Act and section 2 of the other Act, section 15 of the Family Orders and Agreements Enforcement Assistance Act is replaced by the following:

Marginal note:Information banks that may be searched

15. The information banks that may be searched under this Part are the information banks designated by the regulations from among the information banks controlled by the Department of Social Development, the Canada Revenue Agency and the Canada Employment Insurance Commission.

COMING INTO FORCE

Marginal note:Order in council

 This Act, except for sections 144 to 146, comes into force on a day to be fixed by order of the Governor in Council.

Date modified: