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

Act current to 2019-06-20 and last amended on 2019-06-17. Previous Versions

Canada Revenue Agency Act

S.C. 1999, c. 17

Assented to 1999-04-29

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

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 Revenue Agency Act.

  • 1999, c. 17, s. 1
  • 2005, c. 38, s. 35

Interpretation

Marginal note:Definitions

 The definitions in this section apply in this Act.

Agency

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

Board

Board means the Board of Management of the Agency established by section 14. (conseil)

Commissioner

Commissioner means the Commissioner of Revenue appointed under section 25. (commissaire)

Minister

Minister means the Minister of National Revenue, appointed to serve at pleasure by commission under the Great Seal. (ministre)

program legislation

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

  • 1999, c. 17, s. 2
  • 2002, c. 22, s. 322
  • 2005, c. 38, ss. 36, 140
  • 2006, c. 13, s. 120
  • 2018, c. 12, s. 193

Her Majesty

Marginal note:Binding on Her Majesty

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

Continuation and Mandate of the Agency

Marginal note:Continuation

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

  • Marginal note:Agent of Her Majesty

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

  • Marginal note:Headquarters

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

  • 1999, c. 17, s. 4
  • 2005, c. 38, s. 38

Marginal note:Mandate

  •  (1) The Agency is responsible for

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

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

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

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

  • Marginal note:Ancillary functions

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

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

Minister

Marginal note:Powers, duties and functions of Minister

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

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

    • (b) duties of excise;

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

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

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

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

  • Marginal note:Minister responsible

    (2) The Minister is responsible for the Agency.

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

Marginal note:Designation of officers

 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.

  • 1999, c. 17, s. 7
  • 2002, c. 22, s. 323
  • 2005, c. 38, s. 41

Marginal note:Authorization to act on Minister’s behalf

  •  (1) The Minister may authorize the Commissioner or any other person employed or engaged by the Agency or who occupies a position of responsibility in the Agency, subject to any terms and conditions that the Minister may specify, to exercise or perform on the Minister’s behalf any power, duty or function of the Minister under any Act of Parliament or of a province.

  • Marginal note:Application

    (2) Subsection (1) does not apply where an Act of Parliament, other than this Act, or an Act of a province 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

    (3) Subsection (1) does not include

    • (a) a power to make regulations; or

    • (b) a power, duty or function of the Minister under this Act, other than those referred to in subsection 6(1) or section 7.

  • Marginal note:Commissioner’s authorization

    (4) The Commissioner may authorize any person employed or engaged by the Agency or who occupies a position of responsibility in the Agency to exercise or perform on the Minister’s behalf any power, duty or function that the Commissioner is authorized to exercise or perform under subsection (1).

Marginal note:Minister may direct on exercise of powers

 The Minister may direct the Commissioner or any other person in the exercise of a power or the performance of a duty or function of the Minister that the Commissioner or the person is authorized to exercise or perform under subsection 8(1) or (4) or under the program legislation.

  • 1999, c. 17, s. 9
  • 2005, c. 38, s. 42(F)

Marginal note:Direction from other federal ministers

 If another federal minister authorizes the Commissioner or any other person employed or engaged by the Agency or who occupies a position of responsibility in the Agency to exercise a power or perform a duty or function, the Minister may, at the request of that federal minister, direct the person in the exercise of the power or performance of the duty or function.

Marginal note:Directions to the Agency

  •  (1) The Minister may issue a written direction to the Agency, addressed to the Chair of the Board, on any matter within the authority or responsibility of the Board that, in the Minister’s opinion, affects public policy or could materially affect public finances.

  • Marginal note:Statutory instruments

    (2) A direction issued under subsection (1) is not a statutory instrument for the purposes of the Statutory Instruments Act.

 
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