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

Act current to 2022-07-25 and last amended on 2022-06-09. Previous Versions

Corporate Business Plan

Marginal note:Corporate business plan

  •  (1) The Agency must annually submit a corporate business plan to the Minister for recommendation to the Treasury Board for approval. The Treasury Board may approve the plan subject to any terms and conditions that it may specify.

  • Marginal note:Contents of corporate business plan

    (2) The corporate business plan must cover any period that the Treasury Board may specify and include a statement, for that period, of

    • (a) the Agency’s objectives;

    • (b) the strategies that the Agency intends to use to achieve its objectives, including

      • (i) operational and financial strategies, and

      • (ii) human resource strategies and their impact on overall salaries and benefits;

    • (c) the Agency’s expected performance;

    • (d) the Agency’s operating and capital budgets, including grants and contributions and revenues from the conduct of the Agency’s operations; and

    • (e) any other strategic information that the Treasury Board may require.

  • Marginal note:Form and manner of submission

    (3) The Agency must submit the corporate business plan in the form and manner and within the time specified by the Treasury Board and provide any further information that the Treasury Board may require in respect of it.

Marginal note:Compliance with corporate business plan

 The Agency must act in a manner consistent with its most recent corporate business plan and comply with any terms and conditions specified by the Treasury Board.

Marginal note:Summary of corporate business plan

  •  (1) After the Treasury Board approves the corporate business plan, the Agency must submit a summary of the plan to the Minister for approval.

  • Marginal note:Tabling in Parliament

    (2) The Minister must cause a copy of the summary to be tabled in each House of Parliament on any of the first fifteen days on which that House is sitting after the Minister approves it.

  • Marginal note:Contents of summary

    (3) The summary of the corporate business plan must include a summary of each of the statements referred to in subsection 47(2) and a statement of the principles that will govern the Agency’s staffing program.

Human Resources

Marginal note:Separate agency

 The Agency is a separate agency under the Federal Public Sector Labour Relations Act.

  • 1999, c. 17, s. 50
  • 2003, c. 22, s. 97
  • 2017, c. 9, s. 55

Marginal note:Human resources management

  •  (1) The Agency may, in the exercise of its responsibilities in relation to human resources management,

    • (a) determine its requirements with respect to human resources and provide for the allocation and effective utilization of human resources;

    • (b) determine requirements for the training and development of its personnel and fix the terms and conditions on which that training and development may be carried out;

    • (c) provide for the classification of Agency positions and employees;

    • (d) after consulting with the President of the Treasury Board, determine and regulate the pay to which persons employed by the Agency are entitled for services rendered, the hours of work and leave of those persons and any related matters;

    • (e) provide for the awards that may be made to persons employed by the Agency for outstanding performance of their duties, for other meritorious achievement in relation to those duties and for inventions or practical suggestions for improvements;

    • (f) establish standards of discipline for its employees and prescribe the financial and other penalties, including termination of employment and suspension, that may be applied for breaches of discipline or misconduct and the circumstances and manner in which and the authority by which or by whom those penalties may be applied or may be varied or rescinded in whole or in part;

    • (g) provide for the termination of employment or the demotion to a position at a lower maximum rate of pay, for reasons other than breaches of discipline or misconduct, of persons employed by the Agency and establish the circumstances and manner in which and the authority by which or by whom those measures may be taken or may be varied or rescinded in whole or in part;

    • (h) after consulting with the President of the Treasury Board, determine and regulate the payments that may be made to Agency employees by way of reimbursement for travel or other expenses and by way of allowances in respect of expenses and conditions arising out of their employment; and

    • (i) provide for any other matters that the Agency considers necessary for effective personnel management, including terms and conditions of employment not otherwise specifically provided for in this subsection.

  • Marginal note:Commissioner’s responsibility

    (2) The Commissioner must apply the penalties, including termination of employment and suspension, under paragraph (1)(f) and provide for termination or demotion under paragraph (1)(g) on behalf of the Agency.

  • 1999, c. 17, s. 51
  • 2003, c. 22, s. 98
  • 2012, c. 31, s. 515

Marginal note:Group insurance and benefit programs

  •  (1) The Agency may establish or enter into a contract to acquire group insurance or benefit programs for its employees and may set any terms and conditions in respect of those programs, including those relating to premiums, contributions, benefits, management and control and expenditures to be made from those contributions and premiums, and may audit and make contributions and pay premiums in respect of those programs.

  • Marginal note:Financial Administration Act does not apply

    (2) The Financial Administration Act does not apply to any contributions made or premiums paid by the Agency or the members in respect of any program established under subsection (1) or any benefits received by the members of such a program.

Marginal note:Appointment of employees

  •  (1) The Agency has the exclusive right and authority to appoint any employees that it considers necessary for the proper conduct of its business.

  • Marginal note:Commissioner’s responsibility

    (2) The Commissioner must exercise the appointment authority under subsection (1) on behalf of the Agency.

Marginal note:Staffing program

  •  (1) The Agency must develop a program governing staffing, including the appointment of, and recourse for, employees.

  • Marginal note:Collective agreements

    (2) No collective agreement may deal with matters governed by the staffing program.

Marginal note:Mobility to departments

  •  (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:When deployments made subject to terms

    (2) The Public Service Commission may, in consultation with the Treasury Board, set terms and conditions for the deployment of Agency employees to departments and agencies under the Public Service Employment Act if, in the opinion of the Commission, the principles governing the Agency’s staffing program are incompatible with those governing staffing under the Public Service Employment Act.

  • Marginal note:Mobility to the Agency

    (3) When the Agency considers employees within the meaning of the Public Service Employment Act for employment within the Agency, it must treat them as if they were employees of the Agency and had the rights of recourse of Agency employees.

  • 1999, c. 17, s. 55
  • 2003, c. 22, s. 229

Marginal note:Public Service Commission reports

  •  (1) The Public Service Commission may prepare, or have prepared on its behalf, a report to the Agency on the consistency of the Agency’s staffing program with the principles set out in the summary of its corporate business plan and must send a copy of the report to the Auditor General and the Treasury Board.

  • Marginal note:Public Service Commission review

    (2) The Public Service Commission may periodically review the compatibility of the principles governing the Agency’s staffing program with those governing staffing under the Public Service Employment Act and may report its findings in its annual report.

Marginal note:Political activities

 Part 7 of the Public Service Employment Act applies to the Commissioner, Deputy Commissioner and employees of the Agency. For the purposes of that Part, the Commissioner and Deputy Commissioner are deemed to be deputy heads as defined in subsection 2(1) of that Act and the employees of the Agency are deemed to be employees as defined in that subsection.

  • 1999, c. 17, s. 57
  • 2003, c. 22, s. 230
  • 2004, c. 16, ss. 5(F), 30(F).

Marginal note:Negotiation of collective agreements

 Before entering into collective bargaining with the bargaining agent for a bargaining unit composed of Agency employees, the Agency must have its negotiating mandate approved by the President of the Treasury Board.

  • 1999, c. 17, s. 58
  • 2003, c. 22, s. 99
  • 2012, c. 31, s. 516

Marginal note:Assessment of recourse

 Following its third full year of operations and periodically after that, the Agency must have prepared, by a person or body other than the Agency, a director or an employee of the Agency, an assessment of the recourse that the Agency provides or administers in its management of human resources. The Agency must publish a summary of the assessment in its next annual report.

Expenditures

Marginal note:Unexpended appropriations

  •  (1) Subject to subsection (4), 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.

  • Marginal note:Operational revenues

    (2) In carrying out its responsibilities, the Agency may spend revenues received through the conduct of its operations in the fiscal year in which the revenues are received or, subject to subsection (4), in the following fiscal year, including

    • (a) payments for the sale, exchange, lease, loan, transfer or other disposition of property, including Agency real property as defined in section 73;

    • (a.1) payments for the sale, exchange, loan, transfer or other disposition of property, and the leasing of property, including Agency immovables as defined in section 73;

    • (b) fees for the provision of a service or the use of a facility or for a product, right or privilege;

    • (c) payments received under contracts entered into by the Agency; and

    • (d) refunds of expenditures made in the previous fiscal year.

  • Marginal note:Limitation

    (3) The revenues referred to in subsection (2) do not include taxes, duties, penalties or interest collected under the program legislation or the laws of a province or amounts collected for any department, government or public body.

  • Marginal note:Appropriation Acts

    (4) An appropriation Act may provide that money appropriated by Parliament for the use of the Agency in a fiscal year or revenues received by the Agency in that year lapse at the end of it.

  • 1999, c. 17, s. 60
  • 2001, c. 4, s. 130
  • 2005, c. 38, s. 50(F)

Contracts, Agreements, Arrangements and Legal Proceedings

Marginal note:Contracts, agreements and arrangements

 Subject to sections 63 and 65, the Agency may enter into contracts, agreements or other arrangements with governments, public or private organizations and agencies or any person in the name of Her Majesty in right of Canada or in its own name.

Marginal note:Contracts with Her Majesty

 The Agency may enter into contracts, agreements or other arrangements with Her Majesty as if it were not an agent of Her Majesty.

Marginal note:Agreements to administer a tax

  •  (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.

  • 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).

  • 1999, c. 17, s. 63
  • 2005, c. 38, s. 51

Marginal note:Agreements — organ donors

  •  (1) The Agency may enter into an agreement with a provincial or territorial government to collect — using the returns of income filed under paragraph 150(1)(d) of the Income Tax Act — any information that the province or territory requires for the purpose of establishing or maintaining an organ and tissue donor registry in the province or territory.

  • Marginal note:Disclosure

    (2) The Agency may disclose to the province or territory in which an individual resides the information collected in accordance with the agreement if, in their return of income, that individual authorized the Agency to provide the information to that province or territory.

Marginal note:Interpretation

 For greater certainty, nothing in this Act gives the Agency the power to enter into any agreement under Part III, III.1 or VII of the Federal-Provincial Fiscal Arrangements Act, or under the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act or the Canada–Newfoundland and Labrador Atlantic Accord Implementation Act or to amend an agreement entered into under those Acts.

  • 1999, c. 17, s. 64
  • 2014, c. 13, s. 115

Marginal note:International contracts

 The Agency may not enter into a contract, agreement or other arrangement, other than a contract for the procurement of goods and services by the Agency, with

  • (a) an international organization;

  • (b) the government of a foreign state or a subdivision of a foreign state;

  • (c) an institution of an organization or government referred to in paragraph (a) or (b); or

  • (d) a person acting on behalf of or retained by a body referred to in any of paragraphs (a) to (c).

 
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