Marginal note:Definitions
2 The definitions in this section apply in this Act.
Agency
Agence
Agency means the Canada Customs and Revenue Agency established by subsection 4(1). (Agence)
Board
conseil
Board means the Board of Management of the Agency established by section 14. (conseil)
Commissioner
commissaire
Commissioner means the Commissioner of Customs and Revenue appointed under section 25. (commissaire)
Minister
ministre
Minister means the Minister of National Revenue, appointed to serve at pleasure by commission under the Great Seal. (ministre)
program legislation
législation fiscale et douanière
program legislation means any other Act of Parliament or any instrument made under it, or any part of such an Act or instrument
(a) that the Governor in Council or Parliament authorizes the Minister, the Agency, the Commissioner or an employee of the Agency to administer or enforce, including the Customs Act, Customs Tariff, Excise Act, Excise Tax Act, Income Tax Act and Special Import Measures Act; or
(b) under which the Minister or another minister authorizes the Agency, the Commissioner or an employee of the Agency to administer a program or carry out an activity. (législation fiscale et douanière)
- Date modified: