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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

Contracts, Agreements, Arrangements and Legal Proceedings (continued)

Marginal note:Choice of service providers

 Notwithstanding section 9 of the Department of Public Works and Government Services Act, the Agency may procure goods and services, other than legal services, from outside the federal public administration.

  • 1999, c. 17, s. 66
  • 2003, c. 22, s. 224(E)

Marginal note:Legal services

  •  (1) Subject to subsection (2), the Attorney General of Canada must advise the Agency on all matters of law connected with the Agency and must have the regulation and conduct of all litigation for or against the Agency.

  • Marginal note:Exception

    (2) The Agency may, with the approval of the Attorney General of Canada or the Governor in Council,

    • (a) appoint its own legal officers; or

    • (b) retain the services of legal counsel from outside the Department of Justice.

Marginal note:Services by Public Service Commission

 If the Agency requests it to do so, the Public Service Commission may, as a service to the Agency, perform any activity that the Commission is authorized to carry out under the Public Service Employment Act, and the Commission may recover its costs in providing the service.

Marginal note:Legal proceedings

 Actions, suits or other legal proceedings in respect of any right or obligation acquired or incurred by the Agency, whether in its own name or in the name of Her Majesty in right of Canada, may be brought or taken by or against the Agency in the name of the Agency.

Marginal note:Assertions against third parties

 Unless a person who deals with the Agency or with any person who has acquired rights from it knows that the facts asserted are true, the Agency may not assert against the person that

  • (a) this Act or the by-laws of the Agency have not been complied with;

  • (b) a person held out by the Agency to be its Commissioner, a director or an employee has not been duly appointed or has no authority to exercise the powers and perform the duties that are usual for a person in that position; or

  • (c) a document issued by the Commissioner, a director or an employee of the Agency having apparent authority to issue it is invalid because the person lacked actual authority to issue it.

Intellectual Property

Marginal note:Intellectual property

 The Agency may license, sell or otherwise make available any patent, copyright, industrial design, trademark or other similar property right that it holds or develops.

Marginal note:Inventions

 Notwithstanding section 9 of the Public Servants Inventions Act, the administration and control of any invention made by an employee of the Agency and vested in Her Majesty by that Act and any patent issued with respect to the invention are vested in the Agency.

Real Property and Immovables

Marginal note:Definitions

 The definitions in this section apply in this section and in sections 74 to 84.

administration

administration means the right to use, manage, construct, maintain or repair real property and immovables. (gestion)

Agency immovable

Agency immovable means an immovable under the administration of the Agency. (immeubles de l’Agence)

Agency real property

Agency real property means real property under the administration of the Agency. (biens réels de l’Agence)

immovable

immovable has the same meaning as in section 2 of the Federal Real Property and Federal Immovables Act. (immeuble)

licence

licence has the same meaning as in section 2 of the Federal Real Property and Federal Immovables Act. (permis)

real property

real property has the same meaning as in section 2 of the Federal Real Property and Federal Immovables Act. (biens réels)

  • 1999, c. 17, s. 73
  • 2001, c. 4, s. 131

Marginal note:Administration of real property and immovables

  •  (1) The Agency has the administration of

    • (a) real property acquired by the Agency by purchase, lease, transfer, gift, devise or otherwise; and

    • (b) immovables acquired by the Agency by purchase, transfer, gift, legacy or otherwise and immovables of which it is the lessee.

  • Marginal note:Title

    (2) Agency real property and Agency immovables are the property of the Crown and title may be held in the name of Her Majesty in right of Canada or in the name of the Agency.

  • Marginal note:Transfer of administration of real property and immovables

    (3) For greater certainty, where the administration of any real property or immovable is transferred to the Agency, that real property or immovable is Agency real property or an Agency immovable.

  • 1999, c. 17, s. 74
  • 2001, c. 4, s. 131

Marginal note:Acquisition and leasing of real property and immovables

  •  (1) The Agency may, in its own name or in the name of Her Majesty in right of Canada,

    • (a) acquire real property by purchase, lease, gift, devise or otherwise; and

    • (b) acquire immovables by purchase, gift, legacy or otherwise and lease immovables as lessee.

  • Marginal note:Disposition and leasing of real property and immovables

    (2) The Agency may

    • (a) dispose of Agency real property by sale, lease, gift or otherwise; and

    • (b) dispose of Agency immovables by sale, gift or otherwise and lease Agency immovables as lessor.

  • Marginal note:Transactions with Her Majesty

    (3) The Agency may, as if it were not an agent of Her Majesty,

    • (a) acquire real property from, or dispose of Agency real property to, Her Majesty by deed, lease or otherwise; and

    • (b) acquire immovables from, and dispose of Agency immovables to, Her Majesty, by act or otherwise, and lease immovables from, or lease Agency immovables to, Her Majesty.

  • 1999, c. 17, s. 75
  • 2001, c. 4, s. 131

Marginal note:Licences

 The Agency may give, acquire, relinquish or accept the relinquishment of a licence.

  • 1999, c. 17, s. 76
  • 2001, c. 4, s. 131

Marginal note:Transfers to provinces

  •  (1) The Agency may transfer to Her Majesty in right of a province the administration and control of any Agency real property and Agency immovables.

  • Marginal note:Transfers from provinces

    (2) The Agency may accept a transfer of the administration and control of any real property or immovables held by Her Majesty in right of a province.

  • 1999, c. 17, s. 77
  • 2001, c. 4, s. 131

Marginal note:Grants and concessions

  •  (1) Agency real property may be granted and Agency immovables may be conceded

    • (a) by letters patent under the Great Seal;

    • (b) by an instrument of grant or an act of concession stating that it has the same force and effect as if it were letters patent;

    • (c) by a plan if, under the laws of Canada or a province, a plan may operate as an instrument or act granting, conceding, dedicating, transferring or conveying real property or immovables;

    • (d) by any instrument or act by which, under the laws in force in the province in which they are situated, real property or immovables may be transferred by a natural person; or

    • (e) by any instrument or act by which, under the laws in force in a jurisdiction outside Canada in which they are situated, real property or immovables may be transferred.

  • Marginal note:Leases

    (2) A leasehold estate in Agency real property within Canada may also be granted and a lease of Agency immovables within Canada may also be conceded by a lease that is not an instrument or act referred to in paragraph (1)(a) or (b), whether or not it is an instrument or act by which real property or immovables in a province may be transferred by a natural person.

  • Marginal note:Effect of instrument or act

    (3) An instrument or act referred to in paragraph (1)(b) has the same force and effect as if the instrument or act were letters patent under the Great Seal.

  • 1999, c. 17, s. 78
  • 2001, c. 4, s. 131

Marginal note:Signing instruments and acts

 A licence, an instrument or an act granting, conceding or transferring Agency real property or Agency immovables, other than letters patent, must be signed by persons authorized to do so by the Agency.

  • 1999, c. 17, s. 79
  • 2001, c. 4, s. 131

Marginal note:Grants and concessions to Agency

 The Agency may grant Agency real property, and may concede Agency immovables, to itself.

  • 1999, c. 17, s. 80
  • 2001, c. 4, s. 131

Marginal note:Utilities

  •  (1) The Agency may provide utilities and other services on or from Agency real property and Agency immovables.

  • Marginal note:Services

    (2) In carrying out its mandate, the Agency may incur expenditures or perform, or have performed, services or work in relation to any real property, immovable, work or other property not belonging to the Agency, with the consent of the owner.

  • 1999, c. 17, s. 81
  • 2001, c. 4, s. 131

Marginal note:Grants to municipalities

 The Agency may make grants to a local municipality in an amount not greater than the taxes that might be levied by the municipality in respect of any Agency real property or Agency immovables if the Agency were not an agent of Her Majesty.

  • 1999, c. 17, s. 82
  • 2001, c. 4, s. 131

Marginal note:Consideration

 Despite the Financial Administration Act, the amount of the rent or other consideration charged for the lease or easement of Agency real property, or the lease of or servitude over Agency immovables or a licence in respect of Agency real property or Agency immovables may be less than, equal to or more than the costs borne by Her Majesty in right of Canada in relation to the property.

  • 1999, c. 17, s. 83
  • 2001, c. 4, s. 131

Marginal note:Federal Real Property and Federal Immovables Act not applicable

  • 1999, c. 17, s. 84
  • 2001, c. 4, s. 131

Marginal note:Other provisions inapplicable

 Section 61 of the Financial Administration Act and the Surplus Crown Assets Act do not apply to the Agency.

Marginal note:Expropriation

 For the purposes of the Expropriation Act, the Minister is deemed to be a minister referred to in paragraph (b) of the definition Minister in section 2 of that Act and the Agency is deemed to be a department named in Schedule I to the Financial Administration Act.

Reports to Parliament

Marginal note:Audits

 The Auditor General of Canada is the auditor for the Agency and must

  • (a) annually audit and provide an opinion to the Agency and the Minister on the financial statements of the Agency; and

  • (b) provide the Minister, the Commissioner and the Board with copies of reports of audits carried out under this section.

  • 1999, c. 17, s. 87
  • 2012, c. 19, s. 189

Marginal note:Annual report

  •  (1) The Agency must, before December 31 of each year following the Agency’s first full year of operations, submit an annual report on the operations of the Agency for the preceding fiscal year to the Minister, and the Minister must cause a copy of the report to be tabled in each House of Parliament on any of the first fifteen days on which that House is sitting after the Minister receives it.

  • Marginal note:Form and contents

    (2) The annual report must include

    • (a) the financial statements of the Agency, prepared in accordance with accounting principles consistent with those applied in preparing the Public Accounts referred to in section 64 of the Financial Administration Act, and the Auditor General of Canada’s opinion on them;

    • (b) information about the Agency’s performance with respect to the objectives established in the corporate business plan;

    • (c) a summary statement of any assessment prepared under section 59;

    • (d) any report made by the Public Service Commission under subsection 56(1); and

    • (e) any other information that the Minister may require to be included in it.

  • 1999, c. 17, s. 88
  • 2012, c. 19, s. 190
 
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