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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

Human Resources (continued)

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: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).

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.

 
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