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

Act current to 2022-07-13 and last amended on 2022-06-09. Previous Versions

Reports to Parliament (continued)

Marginal note:Review of Act after five years

  •  (1) Five years after the coming into force of this section, a comprehensive review and assessment of the provisions and operation of this Act must be undertaken by any committee of the House of Commons, of the Senate or of both Houses of Parliament that is designated or established for that purpose.

  • Marginal note:Tabling of report

    (2) The committee designated or established for the purpose of subsection (1) must submit a report to Parliament within a reasonable time after the completion of its review and assessment.

Application of the Official Languages Act

Marginal note:Official Languages Act applies

 For greater certainty, the Official Languages Act applies to the Agency and the Agency has the duty, under section 25 of that Act, to ensure that, where services are provided or made available by another person or organization on its behalf, any member of the public in Canada or elsewhere can communicate with and obtain those services from that person or organization in either official language, in any case where those services, if provided by the Agency, would be required under Part IV of that Act to be provided in either official language.

Transitional

Marginal note:Powers, duties and functions

 Any power, duty or function that, immediately before the coming into force of this section, was vested in the Deputy Minister of National Revenue or any employee under the Deputy Minister’s authority by virtue of an Act of Parliament or any instrument made under an Act of Parliament or under a contract, lease, licence or other document is transferred to the Commissioner or to the appropriate employee of the Agency, as the case may be.

Marginal note:Continuation of staff

  •  (1) Subject to section 92, every person who is appointed for an indeterminate period as an employee in the Department of National Revenue immediately before the coming into force of this section is deemed, on the day on which this section comes into force,

    • (a) to have received notice from the Department as required by section 7.4.1 of the Work Force Adjustment Directive, defined in subsection 11(1) of the Financial Administration Act, of an offer of employment from the Agency that constitutes a Type 1 transitional employment arrangement, as described in section 7.2.2 of the Directive; and

    • (b) to have had their employment terminated under paragraph 11(2)(g.1) of the Financial Administration Act.

  • Marginal note:Deemed acceptance of offer of employment

    (2) An employee who does not notify the Agency in writing within sixty days after the day on which this section comes into force that the employee refuses the job offer from the Agency is deemed to have accepted it in accordance with section 7.4.2 of the Work Force Adjustment Directive and to have become an employee of the Agency on the day of the termination of their employment in the Department.

  • Marginal note:Employees who refuse job offers

    (3) An employee who refuses a job offer deemed to have been made by the Agency under subsection (1) is entitled to receive the benefits for employees who refuse job offers, provided under

    • (a) paragraph 11(2)(g.1) and subsection 11(2.01) of the Financial Administration Act; and

    • (b) Part VII of the Work Force Adjustment Directive.

  • Marginal note:Agency deemed to be employer

    (4) An employee referred to in subsection (3) is deemed to be an employee of the Agency, beginning on the day that this section comes into force and ending on the day of their written refusal, and the Agency is deemed to be their employer for all purposes during that period, as well as for the purpose of administering the benefits referred to in subsection (3) after that period.

  • Marginal note:Interpretation

    (5) In this section, a reference to any provision in the Work Force Adjustment Directive is to be read as a reference to the equivalent provision of a collective agreement, if the collective agreement contains provisions that replace the Directive.

Marginal note:Executive group

  •  (1) Every indeterminate employee who was a member of the Executive Group in the Department of National Revenue immediately before the coming into force of this section is deemed, on the day on which this section comes into force,

    • (a) to have received an offer of employment from the Agency; and

    • (b) to have had their employment terminated under paragraph 11(2)(g.1) of the Financial Administration Act.

  • Marginal note:Ineligibility for benefits

    (2) An employee whose employment is terminated under subsection (1) is not eligible for benefits under the Treasury Board Executive Employment Transition Policy.

  • Marginal note:Deemed acceptance of offer of employment

    (3) An employee referred to in subsection (1) who does not notify the Agency in writing within sixty days after the day on which this section comes into force that the employee refuses the job offer from the Agency is deemed to have accepted it and to have become an employee of the Agency on the day of the termination of their employment in the Department.

  • Marginal note:Continuation of terms and conditions of employment

    (4) An employee referred to in subsection (3) continues to be subject to the same terms and conditions of employment until they are modified by the Agency.

  • Marginal note:Severance pay

    (5) Employees who are deemed by subsection (3) to have become employees of the Agency are not entitled to receive severance pay in cash, but the Agency is deemed to accept the accumulated severance liability of the Treasury Board under the Financial Administration Act to those employees.

  • Marginal note:When offer refused

    (6) An employee who refuses a job offer deemed to have been made by the Agency under subsection (1) is entitled to receive the benefits provided under subsection 11(2.01) of the Financial Administration Act and to severance pay, as provided for under that Act.

  • Marginal note:Agency deemed to be employer

    (7) An employee referred to in subsection (6) is deemed to be an employee of the Agency, beginning on the day that this section comes into force and ending on the day of their written refusal, and the Agency is deemed to be their employer for all purposes during that period, as well as for the purpose of administering the benefits referred to in subsection (6) after that period.

Marginal note:Term and other employees

 On the coming into force of this section, every person employed in the Department of National Revenue who is not appointed for an indeterminate period continues as an employee of the Agency subject to the same terms and conditions of employment.

Marginal note:Continuation of positions

  •  (1) Every position in the Department of National Revenue on the coming into force of this section, other than a statutory position occupied by a person appointed by the Governor in Council, is transferred to the Agency.

  • Marginal note:Positions occupied

    (2) Every person who is deemed to have accepted a job offer under section 91 or 92 or whose employment is continued under section 93 occupies the same position in the Agency as the person occupied in the Department of National Revenue.

Marginal note:Employees on probation

  •  (1) Every employee referred to in subsection 91(1), subsection 92(1) or section 93 who is considered under section 28 of the Public Service Employment Act to be on probation on the coming into force of this section continues on probation with the Agency until the end of any period established by the Public Service Commission by regulation for that employee or a class of employees of which that employee is a member.

  • Marginal note:Employees of the Agency on probation

    (2) Every employee of the Agency who is considered to be on probation under section 28 of the Public Service Employment Act on the coming into force of section 53 continues on probation with the Agency until the end of any period established by the Public Service Commission by regulation for that employee or a class of employees of which that employee is a member.

  • Marginal note:Rejection

    (3) Subsection 28(2) of the Public Service Employment Act applies to employees referred to in subsection (1) or (2), but the reference to deputy head in subsection 28(2) of that Act is to be read as a reference to the Commissioner.

Marginal note:Agency employees continued

 On the coming into force of section 53, every employee who is deployed or appointed to the Agency under the Public Service Employment Act or transferred under sections 91 to 93 is deemed to have been appointed by the Agency and continues to be employed by the Agency with the same tenure of office.

Marginal note:Designated positions

 A position that, immediately before the coming into force of this section, was a designated position in the Department of National Revenue, as that term is defined in section 2 of the Public Service Staff Relations Act, continues to be a designated position in the Agency until the first collective agreement is signed between the Agency and the appropriate bargaining agent.

Marginal note:Pending competitions and appointments

 On the coming into force of section 53, a competition being conducted or an appointment being made under the Public Service Employment Act continues to be conducted or made as if that section had not come into force.

Marginal note:Eligibility lists

 An eligibility list made under the Public Service Employment Act that is valid on the coming into force of section 53 continues to be valid for the period provided for by subsection 17(2) of that Act, but that period may not be extended.

Marginal note:Pending appeals

  •  (1) An appeal filed within the period provided for by section 21 of the Public Service Employment Act and not finally disposed of on the coming into force of section 53 must be dealt with and disposed of in accordance with that Act as if section 53 had not come into force.

  • Marginal note:Other recourse

    (2) Any recourse commenced under the Public Service Employment Act that has not been finally dealt with on the coming into force of section 53 must be dealt with and disposed of in accordance with that Act as if section 53 had not come into force.

Marginal note:Pending grievances

  •  (1) Any grievance commenced under the Public Service Staff Relations Act by an employee of the Department of National Revenue that has not been finally dealt with on the coming into force of section 50 must be dealt with and disposed of in accordance with that Act as if section 50 had not come into force.

  • Marginal note:Reinstatement

    (2) A person whose employment was terminated under paragraph 11(2)(f) or (g) of the Financial Administration Act before the day on which section 91 comes into force and who was reinstated by the Public Service Staff Relations Board after that day becomes an employee of the Agency on the day of reinstatement.

Marginal note:Transfer of appropriations

 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 within the Department of National Revenue, is an amount appropriated for defraying the charges and expenses of the Agency.

Marginal note:Rights and obligations transferred

  •  (1) The administration and control of all rights and property of Her Majesty in right of Canada that are under the administration and control of the Department of National Revenue and all obligations and liabilities of that Department are hereby transferred to the Agency.

  • Marginal note:Real property and immovables

    (2) The administration of any real property or immovable and the administrative responsibility for any licence in respect of real property and immovables, as those terms are defined in section 73, that were, immediately before the coming into force of this section, under the administration or administrative responsibility of the Minister of National Revenue for the purposes of the Department of National Revenue are transferred to the Agency.

  • Marginal note:Continuation of licences, permits and authorizations

    (3) All orders, rules, regulations, decisions, 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 Minister or Deputy Minister of National Revenue or any person under their authority continue in force as if they were made or issued by the Minister, the Commissioner or an employee of the Agency, as the case may be, until they expire or are repealed, replaced, rescinded or altered.

  • Marginal note:References

    (4) Every reference to the Department of National Revenue, the Minister or Deputy Minister of National Revenue or any person under their authority in a document issued in the name of the former Department, Minister or Deputy Minister is to be read, unless the context otherwise requires, as a reference to the Agency, the Minister, the Commissioner or an employee of the Agency, as the case may be.

  • 1999, c. 17, s. 103
  • 2001, c. 4, s. 132

Marginal note:Commencement of legal proceedings

  •  (1) Any action, suit or other legal proceeding in respect of any obligation or liability incurred by the Department of National Revenue may be brought against the Agency in any court that would have had jurisdiction if the action, suit or proceeding had been brought against the Department.

  • Marginal note:Continuation of legal proceedings

    (2) Any action, suit or other legal proceeding to which the Department of National Revenue is a party that is pending in any court on the coming into force of this section may be continued by or against the Agency in the like manner and to the same extent as it could have been continued by or against the Department.

Marginal note:Evidentiary presumption

 Every affidavit sworn, or document purporting to be certified, by an officer of the Department of National Revenue 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 Agency on or after that day.

Consequential and Conditional Amendments

 [Amendments]

 [Repealed, 2005, c. 38, s. 52]

Repeal

 [Repeal]

Coming into Force

Marginal note:Coming into force

Footnote * This Act or any of its provisions comes into force on a day or days to be fixed by order of the Governor in Council.

 
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