Canada Revenue Agency Act

Marginal note:Definitions

2 The definitions in this section apply in this Act.

Agency

Agency means the Canada Revenue Agency continued by subsection 4(1). (Agence)

Board

Board means the Board of Management of the Agency established by section 14. (conseil)

Commissioner

Commissioner means the Commissioner of Revenue appointed under section 25. (commissaire)

Minister

Minister means the Minister of National Revenue, appointed to serve at pleasure by commission under the Great Seal. (ministre)

program legislation

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

  • (i) the Excise Act,

  • (ii) the Excise Tax Act,

  • (iii) the Customs Act,

  • (iv) the Income Tax Act,

  • (v) the Air Travellers Security Charge Act,

  • (vi) the Excise Act, 2001,

  • (vii) the Softwood Lumber Products Export Charge Act, 2006,

  • (viii) the Greenhouse Gas Pollution Pricing Act,

  • (ix) the Underused Housing Tax Act,

  • (x) the Select Luxury Items Tax Act,

  • (xi) the Digital Services Tax Act, and

  • (xii) the Global Minimum Tax 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)