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

Act current to 2021-04-20 and last amended on 2019-06-17. Previous Versions

Real Property and Immovables (continued)

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

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.


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

  • 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.

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