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

Marginal note:Administration of real property and immovables

• 74 (1) The Agency has the administration of

  • (a) real property acquired by the Agency by purchase, lease, transfer, gift, devise or otherwise; and

  • (b) immovables acquired by the Agency by purchase, transfer, gift, legacy or otherwise and immovables of which it is the lessee.

• Marginal note:Title

  (2) Agency real property and Agency immovables are the property of the Crown and title may be held in the name of Her Majesty in right of Canada or in the name of the Agency.

• Marginal note:Transfer of administration of real property and immovables

  (3) For greater certainty, where the administration of any real property or immovable is transferred to the Agency, that real property or immovable is Agency real property or an Agency immovable.