Short Title

Marginal note:Short title

1 This Act may be cited as the Canada Revenue Agency Act.

Interpretation

Marginal note:Definitions

2 The definitions in this section apply in this Act.

Agency

Agence

Agency means the Canada Revenue Agency continued 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 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

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 Air Travellers Security Charge Act, the Customs Act, the Excise Act, the Excise Act, 2001, the Excise Tax Act, the Income Tax Act and the Softwood Lumber Products Export Charge Act, 2006; 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)

Her Majesty

Marginal note:Binding on Her Majesty

3 This Act is binding on Her Majesty in right of Canada or a province.

Continuation and Mandate of the Agency

Marginal note:Continuation

• 4 (1) The Canada Customs and Revenue Agency is continued as a body corporate under the name of the Canada Revenue Agency.

• Marginal note:Agent of Her Majesty

  (2) The Agency is for all purposes an agent of Her Majesty in right of Canada.

• Marginal note:Headquarters

  (3) The headquarters of the Agency must be at such place in Canada as may be designated by the Governor in Council.

Marginal note:Mandate

• 5 (1) The Agency is responsible for

  • (a) supporting the administration and enforcement of the program legislation;

  • (b) implementing agreements between the Government of Canada or the Agency and the government of a province or other public body performing a function of government in Canada to carry out an activity or administer a tax or program;

  • (c) implementing agreements or arrangements between the Agency and departments or agencies of the Government of Canada to carry out an activity or administer a program; and

  • (d) implementing agreements between the Government of Canada and an aboriginal government to administer a tax.

• Marginal note:Ancillary functions

  (2) The Agency may provide any support, advice and services that can be provided in the course of carrying out its mandate under subsection (1).

Minister

Marginal note:Powers, duties and functions of Minister

• 6 (1) The powers, duties and functions of the Minister extend to and include all matters over which Parliament has jurisdiction, not by law assigned to any department, board or agency of the Government of Canada other than the Agency, relating to

  • (a) [Repealed, 2005, c. 38, s. 40]

  • (b) duties of excise;

  • (c) stamp duties and the preparation and issue of stamps and stamped paper, except postage stamps, and the Excise Tax Act, except as therein otherwise provided;

  • (d) internal taxes, unless otherwise provided, including income taxes;

  • (d.1) the collection of debts due to Her Majesty under Part V.1 of the Customs Act; and

  • (e) such other subjects as may be assigned to the Minister by Parliament or the Governor in Council.

• Marginal note:Minister responsible

  (2) The Minister is responsible for the Agency.

Marginal note:Designation of officers

7 The Minister may designate any person, or person within a class of persons, as an officer as defined in section 2 of the Excise Act or section 2 of the Excise Act, 2001 to exercise any powers or perform any duties and functions of an officer under those Acts that the Minister may specify.

Marginal note:Authorization to act on Minister’s behalf

• 8 (1) The Minister may authorize the Commissioner or any other person employed or engaged by the Agency or who occupies a position of responsibility in the Agency, subject to any terms and conditions that the Minister may specify, to exercise or perform on the Minister’s behalf any power, duty or function of the Minister under any Act of Parliament or of a province.

• Marginal note:Application

  (2) Subsection (1) does not apply where an Act of Parliament, other than this Act, or an Act of a province authorizes the Minister to delegate the power, duty or function to any person or authorizes any person to exercise or perform it.

• Marginal note:Limitation

  (3) Subsection (1) does not include

  • (a) a power to make regulations; or

  • (b) a power, duty or function of the Minister under this Act, other than those referred to in subsection 6(1) or section 7.

• Marginal note:Commissioner’s authorization

  (4) The Commissioner may authorize any person employed or engaged by the Agency or who occupies a position of responsibility in the Agency to exercise or perform on the Minister’s behalf any power, duty or function that the Commissioner is authorized to exercise or perform under subsection (1).

Marginal note:Minister may direct on exercise of powers

9 The Minister may direct the Commissioner or any other person in the exercise of a power or the performance of a duty or function of the Minister that the Commissioner or the person is authorized to exercise or perform under subsection 8(1) or (4) or under the program legislation.

Marginal note:Direction from other federal ministers

10 If another federal minister authorizes the Commissioner or any other person employed or engaged by the Agency or who occupies a position of responsibility in the Agency to exercise a power or perform a duty or function, the Minister may, at the request of that federal minister, direct the person in the exercise of the power or performance of the duty or function.

Marginal note:Directions to the Agency

• 11 (1) The Minister may issue a written direction to the Agency, addressed to the Chair of the Board, on any matter within the authority or responsibility of the Board that, in the Minister’s opinion, affects public policy or could materially affect public finances.

• Marginal note:Statutory instruments

  (2) A direction issued under subsection (1) is not a statutory instrument for the purposes of the Statutory Instruments Act.

Marginal note:Compliance with directions

12 Every person who is directed by the Minister under section 9 or 10 or subsection 11(1) must comply with the direction.

Marginal note:Minister’s power of inquiry

13 The Minister may inquire into any activity of the Agency and has access to any information under the Agency’s control.

Structure of the Agency

Board of Management

Marginal note:Establishment

14 There shall be a Board of Management of the Agency consisting of fifteen directors, including the Chair, the Commissioner, a director nominated by each province and one director nominated by the territories.

Marginal note:Appointment and tenure of directors

• 15 (1) Each director, other than the Commissioner and the Chair, must be appointed by the Governor in Council to hold office during pleasure for any term of not more than three years that will ensure, as far as possible, the expiry in any one year of the terms of office of not more than one half of the directors.

• Marginal note:Directors nominated by the provinces and territories

  (2) Each director nominated by a province or the territories must be selected by the Governor in Council from a list of nominees submitted by the minister responsible for revenue administration in the province or a territory, or by another minister that the province or a territory designates.

• Marginal note:Absence of nomination

  (3) If a province does not submit, or none of the territories submit, a list of nominees who are qualified for appointment as directors within two months after the day on which this Act is assented to, or within six months after the day on which the position of the director nominated by the province or territories becomes vacant, the Governor in Council may appoint a director, notwithstanding subsection (2).

Marginal note:Qualifications of directors

• 16 (1) The directors must be persons who, in the opinion of the Governor in Council, have the experience and the capacity required for discharging their functions.

• Marginal note:Persons not eligible for appointment

  (2) No person may be appointed or continue as a director of the Agency who

  • (a) is not a Canadian citizen or a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act;

  • (b) is a member of the Senate or House of Commons or a member of a provincial or territorial legislature; or

  • (c) is employed on a full-time basis in the federal public administration or the public service of a province or territory.

• Marginal note:Limitation

  (3) Paragraph (2)(c) does not apply to the Commissioner.

Marginal note:Renewal of term

17 The Governor in Council may renew the term of office of a director, other than the Chair or the Commissioner, for a maximum of two further terms of not more than three years each, but in the case of a director nominated by a province or the territories, the nomination must first be renewed.

Marginal note:Continuation in office

18 If a director, other than the Chair or the Commissioner, is not appointed to take office on the expiry of the term of an incumbent director, the incumbent director may continue in office until a successor is appointed.

Marginal note:Part-time office

• 19 (1) All the directors except the Commissioner must carry out the duties and functions of their office on a part-time basis.

• Marginal note:Directors’ fees

  (2) The Agency must pay the directors, other than the Commissioner, the fees fixed by the Governor in Council for attendance at meetings of the Board or any committee of directors, or for the performance of other duties.

Marginal note:Expenses

20 The directors, other than the Commissioner, are entitled to be paid reasonable travel and living expenses incurred by them in the course of performing their duties while absent from their ordinary place of residence.

Marginal note:Accident compensation

21 For the purposes of the Government Employees Compensation Act and any regulation made under section 9 of the Aeronautics Act, the directors and the Deputy Commissioner appointed under subsection 26(1) are deemed to be employees in the federal public administration.

Chair

Marginal note:Appointment and tenure of Chair

22 The Chair of the Board must be appointed by the Governor in Council to hold office during pleasure for a term of not more than five years, which term may be renewed for one further term of not more than five years.

Marginal note:Incapacity or vacancy

23 In the event of the absence or incapacity of the Chair or a vacancy in that office, the Minister may appoint another director to exercise the powers and perform the duties and functions of the Chair, but no director may be so appointed for a term of more than sixty days without the approval of the Governor in Council.

Marginal note:Powers, duties and functions of Chair

24 The Chair must preside at meetings of the Board and exercise any powers and perform any duties and functions that are assigned by the by-laws of the Agency.

Commissioner and Deputy Commissioner

Marginal note:Appointment and tenure of Commissioner

25 The Commissioner of Revenue must be appointed by the Governor in Council to hold office during pleasure for a term of not more than five years, which term may be renewed for one or more further terms of not more than five years each.

Marginal note:Appointment and tenure of Deputy Commissioner

• 26 (1) A Deputy Commissioner of Revenue may be appointed by the Governor in Council to hold office during pleasure for a term of not more than five years, which term may be renewed for one or more further terms of not more than five years each.

• Marginal note:Duties of Deputy Commissioner

  (2) The Deputy Commissioner must exercise the powers and perform the duties and functions that the Commissioner assigns.

• Marginal note:When Deputy acts for Commissioner

  (3) The Deputy Commissioner must act as Commissioner if the Commissioner is absent or incapacitated or the office of Commissioner is vacant and, for that purpose, has all the powers, duties and functions of the Commissioner.

Marginal note:Incapacity or vacancy

27 In the event of the absence or incapacity of, or vacancy in the office of, the Commissioner and the Deputy Commissioner, the Minister may appoint an employee of the Agency to exercise the powers and perform the duties and functions of the Commissioner, but no employee may be so appointed for a term of more than sixty days without the approval of the Governor in Council.

Marginal note:Full-time office

• 28 (1) The Commissioner and Deputy Commissioner must carry out the duties and functions of their office on a full-time basis.

• Marginal note:Remuneration

  (2) The Agency must pay the Commissioner and Deputy Commissioner remuneration at the rate fixed by the Governor in Council.

Marginal note:Expenses

29 The Commissioner and the Deputy Commissioner are entitled to be paid reasonable travel and living expenses incurred by them in the course of performing their duties while absent from their ordinary place of work.

General Authority of the Agency

Marginal note:Matters over which Agency has authority

• 30 (1) The Agency has authority over all matters relating to

  • (a) general administrative policy in the Agency;

  • (b) the organization of the Agency;

  • (c) Agency real property and Agency immovables as defined in section 73;

  • (d) human resources management, including the determination of the terms and conditions of employment of persons employed by the Agency; and

  • (e) internal audit in the Agency.

• Marginal note:Treasury Board regulations

  (2) Notwithstanding the Financial Administration Act, the Agency is not subject to any regulation or requirement established by the Treasury Board under that Act that relates to any matter referred to in subsection (1), except in so far as any part of the regulation or requirement relates to financial management.

Management and Direction of the Agency

Responsibilities of the Board

Marginal note:Role of the Board

• 31 (1) The Board is responsible for overseeing the organization and administration of the Agency and the management of its resources, services, property, personnel and contracts.

• Marginal note:Corporate business plan

  (2) The Board is responsible for the development of the corporate business plan referred to in section 47.

Marginal note:By-laws

• 32 (1) The Board may make by-laws to carry out its responsibilities under this Act and for the conduct of its affairs.

• Marginal note:Copy to Minister

  (2) The Board must, after making, amending or repealing a by-law, send a copy of that by-law to the Minister.

Marginal note:Advisory role

33 The Board may advise the Minister on matters that relate to the general administration and enforcement of the program legislation.

Marginal note:Limitation

34 The Board may not direct the Commissioner or any other person

• (a) in the exercise of a power or the performance of a duty or function conferred or delegated under the program legislation or the laws of a province or authorized to be exercised or performed on the Minister’s behalf under this Act; or

• (b) on the administration and enforcement of the program legislation.

Marginal note:Board’s access to information

35 Nothing in this Act authorizes the disclosure to the Board of information

• (a) that directly or indirectly reveals the identity of the person, organization or business to which it relates; and

• (b) that is obtained under the program legislation or the laws of a province or that is prepared from information so obtained.

Responsibilities of the Commissioner

Marginal note:Role of Commissioner

36 The Commissioner is the chief executive officer of the Agency and is responsible for the day-to-day management and direction of the Agency.

Marginal note:Authorization by Commissioner

• 37 (1) The Commissioner may authorize any person, subject to any terms and conditions that the Commissioner may specify, to exercise or perform on behalf of the Commissioner any power, duty or function of the Commissioner under this Act or any other Act.

• Marginal note:Limitation

  (2) Subsection (1) does not include a ministerial power, duty or function conferred on the Commissioner under subsection 8(1) or the Commissioner’s power under subsection 8(4) or this section.

Marginal note:Commissioner to keep Minister informed

• 38 (1) The Commissioner must keep the Minister informed of any matter that could affect public policy or that could materially affect public finances, and any other matter that the Minister considers necessary.

• Marginal note:Support to Minister

  (2) The Commissioner must assist and advise the Minister in the exercise of the Minister’s powers and in the performance of the Minister’s duties and functions under any Act of Parliament or of a province and in the carrying out of the Minister’s duties as a minister of the Crown.

Marginal note:Commissioner to keep departments informed

• 39 (1) Subject to any confidentiality provisions in the program legislation or in the Privacy Act, the Commissioner must provide a federal department or agency on whose behalf the Agency administers a program or carries out an activity with the information necessary to evaluate the program or activity and formulate policies related to it.

• Marginal note:Consultation with departments

  (2) The Commissioner must consult with any federal department or agency on whose behalf the Agency administers a program or carries out an activity on matters that could have a significant impact on the program or activity.

Marginal note:Commissioner to keep provinces informed

• 40 (1) Subject to any confidentiality provisions in the program legislation or in the Privacy Act, the Commissioner must provide the government of a province on whose behalf the Agency administers a tax or program or carries out an activity with the information necessary to evaluate the tax, program or activity and formulate policies related to it.

• Marginal note:Consultation with provinces

  (2) The Commissioner must consult with the government of a province on whose behalf the Agency administers a tax or program or carries out an activity on matters that could have a significant impact on the tax, program or activity.

Marginal note:Reporting to provincial ministers

• 41 (1) The Commissioner must annually report on the Agency’s administration of any tax or program or its carrying out of any activity on behalf of a province to the responsible provincial minister or to any other minister that the province designates.

• Marginal note:Annual meeting with provincial ministers

  (2) The Commissioner must offer to meet annually with the provincial minister referred to in subsection (1) to consider the minister’s views and recommendations related to the Agency’s administration of any tax or program or carrying out of any activity on behalf of the province.

Duties and Indemnification of Directors

Marginal note:Duty of care

• 42 (1) Every director of the Agency, in exercising their powers and performing their duties and functions, must

  • (a) act honestly and in good faith, with a view to the best interests of the Agency having regard to its mandate; and

  • (b) exercise the care, diligence and skill that a reasonably prudent person would exercise in comparable circumstances.

• Marginal note:Reliance on statements

  (2) A director is not liable for a breach of duty under subsection (1) if the director relies in good faith on

  • (a) the financial statements of the Agency represented in a written report by the Auditor General or an employee of the Agency who is authorized to issue such a report as fairly reflecting the Agency’s financial condition; or

  • (b) a report of an accountant, lawyer, notary or other professional person whose profession lends credibility to a statement made by them.

• Marginal note:Actions of other persons

  (3) A director is not liable for a breach of duty under subsection (1) by reason only of an act or omission of another person in respect of a matter referred to in section 34 on which the Board may not direct.

• Marginal note:Best interests

  (4) Compliance with a direction issued by the Minister under subsection 11(1) is deemed to be in the best interests of the Agency.

Marginal note:Disclosure of interest in contract

• 43 (1) A director of the Agency must disclose any interest in a material contract or proposed material contract with the Agency by writing to the Agency or by requesting to have entered in the minutes of a meeting of the Board the nature and extent of the interest, if the director

  • (a) is a party to a material contract or proposed material contract with the Agency; or

  • (b) is a director or officer of, or has a material interest in, any person who is a party to a material contract or proposed material contract with the Agency.

• Marginal note:Disclosure by director where contract comes before Board

  (2) The disclosure required by subsection (1) must be made

  • (a) at the meeting of the Board at which the proposed contract is first considered;

  • (b) if the director was not then interested in the proposed contract, at the first meeting of the Board after the director becomes interested;

  • (c) if the director becomes interested after the contract is made, at the first meeting of the Board after the director becomes interested; or

  • (d) if the director was interested in the contract before becoming a director, at the first meeting of the Board after becoming a director.

• Marginal note:Disclosure by director of other contracts

  (3) If a material contract or proposed material contract is one that in the ordinary course of the business or activity of the Agency would not require approval by the Board, a director must disclose in writing to the Agency or request to have entered in the minutes of a meeting of the Board the nature and extent of the director’s interest as soon as the director becomes aware of the contract or proposed contract.

• Marginal note:Voting on contract

  (4) A director referred to in subsection (1) may not vote on any resolution to approve the contract.

• Marginal note:Continuing disclosure

  (5) For the purposes of this section, a general notice to the Board by a director, declaring that they are a director or officer of or have a material interest in a person and are to be regarded as interested in any contract made with that person, is a sufficient declaration of interest in relation to any contract so made.

Marginal note:Avoidance standards

44 A material contract between the Agency and one or more of its directors or between the Agency and another person of which a director of the Agency is a director or an officer or in which the director has a material interest, is neither void nor voidable by reason only of that relationship or by reason only that a director with an interest in the contract is present at or is counted to determine the presence of a quorum at a meeting of the Board that authorized the contract, if

• (a) the director disclosed the interest in accordance with subsection 43(2), (3) or (5); and

• (b) the contract was approved by the Board and it was reasonable and fair to the Agency at the time it was approved.

Marginal note:Application to court

• 45 (1) If a director of the Agency fails to disclose their interest in a material contract in accordance with section 43, a court may, on application of the Agency or on behalf of the Crown, set aside the contract on any terms that it thinks fit.

• Marginal note:Definition of court

  (2) In this section, court has the same meaning as in subsection 118(2) of the Financial Administration Act.

Marginal note:Power to indemnify

• 46 (1) The Agency may indemnify a present or former director of the Agency and the director’s heirs and legal representatives against all costs, charges and expenses, including an amount paid to settle an action or satisfy a judgment, that are reasonably incurred by the director in respect of any civil, criminal or administrative action or proceeding to which the director is a party by reason of being or having been a director, if the director

  • (a) acted honestly and in good faith, with a view to the best interests of the Agency having regard to its mandate; and

  • (b) in the case of any criminal or administrative action or proceeding that is enforced by a monetary penalty, believed on reasonable grounds that the director’s conduct was lawful.

• Marginal note:Payable out of C.R.F.

  (2) An amount that is payable in respect of indemnification under this section may be paid out of the Consolidated Revenue Fund.

Corporate Business Plan

Marginal note:Corporate business plan

• 47 (1) The Agency must annually submit a corporate business plan to the Minister for recommendation to the Treasury Board for approval. The Treasury Board may approve the plan subject to any terms and conditions that it may specify.

• Marginal note:Contents of corporate business plan

  (2) The corporate business plan must cover any period that the Treasury Board may specify and include a statement, for that period, of

  • (a) the Agency’s objectives;

  • (b) the strategies that the Agency intends to use to achieve its objectives, including

    • (i) operational and financial strategies, and

    • (ii) human resource strategies and their impact on overall salaries and benefits;

  • (c) the Agency’s expected performance;

  • (d) the Agency’s operating and capital budgets, including grants and contributions and revenues from the conduct of the Agency’s operations; and

  • (e) any other strategic information that the Treasury Board may require.

• Marginal note:Form and manner of submission

  (3) The Agency must submit the corporate business plan in the form and manner and within the time specified by the Treasury Board and provide any further information that the Treasury Board may require in respect of it.

Marginal note:Compliance with corporate business plan

48 The Agency must act in a manner consistent with its most recent corporate business plan and comply with any terms and conditions specified by the Treasury Board.

Marginal note:Summary of corporate business plan

• 49 (1) After the Treasury Board approves the corporate business plan, the Agency must submit a summary of the plan to the Minister for approval.

• Marginal note:Tabling in Parliament

  (2) The Minister must cause a copy of the summary to be tabled in each House of Parliament on any of the first fifteen days on which that House is sitting after the Minister approves it.

• Marginal note:Contents of summary

  (3) The summary of the corporate business plan must include a summary of each of the statements referred to in subsection 47(2) and a statement of the principles that will govern the Agency’s staffing program.

Human Resources

Marginal note:Separate agency

50 The Agency is a separate agency under the Public Service Labour Relations Act.

Marginal note:Human resources management

• 51 (1) The Agency may, in the exercise of its responsibilities in relation to human resources management,

  • (a) determine its requirements with respect to human resources and provide for the allocation and effective utilization of human resources;

  • (b) determine requirements for the training and development of its personnel and fix the terms and conditions on which that training and development may be carried out;

  • (c) provide for the classification of Agency positions and employees;

  • (d) determine and regulate the pay to which persons employed by the Agency are entitled for services rendered, the hours of work and leave of those persons and any related matters;

  • (e) provide for the awards that may be made to persons employed by the Agency for outstanding performance of their duties, for other meritorious achievement in relation to those duties and for inventions or practical suggestions for improvements;

  • (f) establish standards of discipline for its employees and prescribe the financial and other penalties, including termination of employment and suspension, that may be applied for breaches of discipline or misconduct and the circumstances and manner in which and the authority by which or by whom those penalties may be applied or may be varied or rescinded in whole or in part;

  • (g) provide for the termination of employment or the demotion to a position at a lower maximum rate of pay, for reasons other than breaches of discipline or misconduct, of persons employed by the Agency and establish the circumstances and manner in which and the authority by which or by whom those measures may be taken or may be varied or rescinded in whole or in part;

  • (h) determine and regulate the payments that may be made to Agency employees by way of reimbursement for travel or other expenses and by way of allowances in respect of expenses and conditions arising out of their employment; and

  • (i) provide for any other matters that the Agency considers necessary for effective personnel management, including terms and conditions of employment not otherwise specifically provided for in this subsection.

• Marginal note:Commissioner’s responsibility

  (2) The Commissioner must apply the penalties, including termination of employment and suspension, under paragraph (1)(f) and provide for termination or demotion under paragraph (1)(g) on behalf of the Agency.

Marginal note:Group insurance and benefit programs

• 52 (1) The Agency may establish or enter into a contract to acquire group insurance or benefit programs for its employees and may set any terms and conditions in respect of those programs, including those relating to premiums, contributions, benefits, management and control and expenditures to be made from those contributions and premiums, and may audit and make contributions and pay premiums in respect of those programs.

• Marginal note:Financial Administration Act does not apply

  (2) The Financial Administration Act does not apply to any contributions made or premiums paid by the Agency or the members in respect of any program established under subsection (1) or any benefits received by the members of such a program.

Marginal note:Appointment of employees

• 53 (1) The Agency has the exclusive right and authority to appoint any employees that it considers necessary for the proper conduct of its business.

• Marginal note:Commissioner’s responsibility

  (2) The Commissioner must exercise the appointment authority under subsection (1) on behalf of the Agency.

Marginal note:Staffing program

• 54 (1) The Agency must develop a program governing staffing, including the appointment of, and recourse for, employees.

• Marginal note:Collective agreements

  (2) No collective agreement may deal with matters governed by the staffing program.

Marginal note:Mobility to departments

• 55 (1) For the purpose of deployments or appointments made, or advertised internal appointment processes, under the Public Service Employment Act, employees of the Agency must be treated as if they were employees within the meaning of the Public Service Employment Act and had the rights of recourse provided by that Act.

• Marginal note:When deployments made subject to terms

  (2) The Public Service Commission may, in consultation with the Treasury Board, set terms and conditions for the deployment of Agency employees to departments and agencies under the Public Service Employment Act if, in the opinion of the Commission, the principles governing the Agency’s staffing program are incompatible with those governing staffing under the Public Service Employment Act.

• Marginal note:Mobility to the Agency

  (3) When the Agency considers employees within the meaning of the Public Service Employment Act for employment within the Agency, it must treat them as if they were employees of the Agency and had the rights of recourse of Agency employees.

Marginal note:Public Service Commission reports

• 56 (1) The Public Service Commission may prepare, or have prepared on its behalf, a report to the Agency on the consistency of the Agency’s staffing program with the principles set out in the summary of its corporate business plan and must send a copy of the report to the Auditor General and the Treasury Board.

• Marginal note:Public Service Commission review

  (2) The Public Service Commission may periodically review the compatibility of the principles governing the Agency’s staffing program with those governing staffing under the Public Service Employment Act and may report its findings in its annual report.

Marginal note:Political activities

57 Part 7 of the Public Service Employment Act applies to the Commissioner, Deputy Commissioner and employees of the Agency. For the purposes of that Part, the Commissioner and Deputy Commissioner are deemed to be deputy heads as defined in subsection 2(1) of that Act and the employees of the Agency are deemed to be employees as defined in that subsection.

Marginal note:Authority to enter into collective agreements

• 58 (1) Notwithstanding section 112 of the Public Service Labour Relations Act, the Agency has sole authority to enter into a collective agreement with the bargaining agent for a bargaining unit composed of Agency employees, applicable to employees in that bargaining unit.

• Marginal note:Consultation with Treasury Board

  (2) Before entering into collective bargaining, the Agency must consult with the Treasury Board on its human resource plan, including the total increases in employee salaries or benefits.

Marginal note:Assessment of recourse

59 Following its third full year of operations and periodically after that, the Agency must have prepared, by a person or body other than the Agency, a director or an employee of the Agency, an assessment of the recourse that the Agency provides or administers in its management of human resources. The Agency must publish a summary of the assessment in its next annual report.

Expenditures

Marginal note:Unexpended appropriations

• 60 (1) Subject to subsection (4), the balance of money appropriated by Parliament for the use of the Agency that remains unexpended at the end of the fiscal year, after the adjustments referred to in section 37 of the Financial Administration Act are made, lapses at the end of the following fiscal year.

• Marginal note:Operational revenues

  (2) In carrying out its responsibilities, the Agency may spend revenues received through the conduct of its operations in the fiscal year in which the revenues are received or, subject to subsection (4), in the following fiscal year, including

  • (a) payments for the sale, exchange, lease, loan, transfer or other disposition of property, including Agency real property as defined in section 73;

  • (a.1) payments for the sale, exchange, loan, transfer or other disposition of property, and the leasing of property, including Agency immovables as defined in section 73;

  • (b) fees for the provision of a service or the use of a facility or for a product, right or privilege;

  • (c) payments received under contracts entered into by the Agency; and

  • (d) refunds of expenditures made in the previous fiscal year.

• Marginal note:Limitation

  (3) The revenues referred to in subsection (2) do not include taxes, duties, penalties or interest collected under the program legislation or the laws of a province or amounts collected for any department, government or public body.

• Marginal note:Appropriation Acts

  (4) An appropriation Act may provide that money appropriated by Parliament for the use of the Agency in a fiscal year or revenues received by the Agency in that year lapse at the end of it.

Contracts, Agreements, Arrangements and Legal Proceedings

Marginal note:Contracts, agreements and arrangements

61 Subject to sections 63 and 65, the Agency may enter into contracts, agreements or other arrangements with governments, public or private organizations and agencies or any person in the name of Her Majesty in right of Canada or in its own name.

Marginal note:Contracts with Her Majesty

62 The Agency may enter into contracts, agreements or other arrangements with Her Majesty as if it were not an agent of Her Majesty.

Marginal note:Agreements to administer a tax

• 63 (1) The Agency may enter into or amend an agreement with a provincial, territorial or aboriginal government to administer a tax or other fiscal measure if the agreement is in accordance with guidelines relating to agreements of that kind established jointly by the Minister and the Minister of Finance.

• Marginal note:Application of the Federal-Provincial Fiscal Arrangements Act

  (2) Parts III and III.1 of the Federal-Provincial Fiscal Arrangements Act do not apply to an agreement entered into or amended under subsection (1).

Marginal note:Interpretation

64 For greater certainty, nothing in this Act gives the Agency the power to enter into any agreement under Part III, III.1 or VII of the Federal-Provincial Fiscal Arrangements Act, or under the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act or the Canada-Newfoundland Atlantic Accord Implementation Act or to amend an agreement entered into under those Acts.

Marginal note:International contracts

65 The Agency may not enter into a contract, agreement or other arrangement, other than a contract for the procurement of goods and services by the Agency, with

• (a) an international organization;

• (b) the government of a foreign state or a subdivision of a foreign state;

• (c) an institution of an organization or government referred to in paragraph (a) or (b); or

• (d) a person acting on behalf of or retained by a body referred to in any of paragraphs (a) to (c).

Marginal note:Choice of service providers

66 Notwithstanding section 9 of the Department of Public Works and Government Services Act, the Agency may procure goods and services, other than legal services, from outside the federal public administration.

Marginal note:Legal services

• 67 (1) Subject to subsection (2), the Attorney General of Canada must advise the Agency on all matters of law connected with the Agency and must have the regulation and conduct of all litigation for or against the Agency.

• Marginal note:Exception

  (2) The Agency may, with the approval of the Attorney General of Canada or the Governor in Council,

  • (a) appoint its own legal officers; or

  • (b) retain the services of legal counsel from outside the Department of Justice.

Marginal note:Services by Public Service Commission

68 If the Agency requests it to do so, the Public Service Commission may, as a service to the Agency, perform any activity that the Commission is authorized to carry out under the Public Service Employment Act, and the Commission may recover its costs in providing the service.

Marginal note:Legal proceedings

69 Actions, suits or other legal proceedings in respect of any right or obligation acquired or incurred by the Agency, whether in its own name or in the name of Her Majesty in right of Canada, may be brought or taken by or against the Agency in the name of the Agency.

Marginal note:Assertions against third parties

70 Unless a person who deals with the Agency or with any person who has acquired rights from it knows that the facts asserted are true, the Agency may not assert against the person that

• (a) this Act or the by-laws of the Agency have not been complied with;

• (b) a person held out by the Agency to be its Commissioner, a director or an employee has not been duly appointed or has no authority to exercise the powers and perform the duties that are usual for a person in that position; or

• (c) a document issued by the Commissioner, a director or an employee of the Agency having apparent authority to issue it is invalid because the person lacked actual authority to issue it.

Intellectual Property

Marginal note:Intellectual property

71 The Agency may license, sell or otherwise make available any patent, copyright, industrial design, trade-mark or other similar property right that it holds or develops.

Marginal note:Inventions

72 Notwithstanding section 9 of the Public Servants Inventions Act, the administration and control of any invention made by an employee of the Agency and vested in Her Majesty by that Act and any patent issued with respect to the invention are vested in the Agency.

Real Property and Immovables

Marginal note:Definitions

73 The definitions in this section apply in this section and in sections 74 to 84.

administration

administration means the right to use, manage, construct, maintain or repair real property and immovables. (gestion)

Agency immovable

Agency immovable means an immovable under the administration of the Agency. (immeubles de l’Agence)

Agency real property

Agency real property means real property under the administration of the Agency. (biens réels de l’Agence)

immovable

immovable has the same meaning as in section 2 of the Federal Real Property and Federal Immovables Act. (immeuble)

licence

licence has the same meaning as in section 2 of the Federal Real Property and Federal Immovables Act. (permis)

real property

real property has the same meaning as in section 2 of the Federal Real Property and Federal Immovables Act. (biens réels)

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.

Marginal note:Acquisition and leasing of real property and immovables

• 75 (1) The Agency may, in its own name or in the name of Her Majesty in right of Canada,

  • (a) acquire real property by purchase, lease, gift, devise or otherwise; and

  • (b) acquire immovables by purchase, gift, legacy or otherwise and lease immovables as lessee.

• Marginal note:Disposition and leasing of real property and immovables

  (2) The Agency may

  • (a) dispose of Agency real property by sale, lease, gift or otherwise; and

  • (b) dispose of Agency immovables by sale, gift or otherwise and lease Agency immovables as lessor.

• Marginal note:Transactions with Her Majesty

  (3) The Agency may, as if it were not an agent of Her Majesty,

  • (a) acquire real property from, or dispose of Agency real property to, Her Majesty by deed, lease or otherwise; and

  • (b) acquire immovables from, and dispose of Agency immovables to, Her Majesty, by act or otherwise, and lease immovables from, or lease Agency immovables to, Her Majesty.

Marginal note:Licences

76 The Agency may give, acquire, relinquish or accept the relinquishment of a licence.

Marginal note:Transfers to provinces

• 77 (1) The Agency may transfer to Her Majesty in right of a province the administration and control of any Agency real property and Agency immovables.

• Marginal note:Transfers from provinces

  (2) The Agency may accept a transfer of the administration and control of any real property or immovables held by Her Majesty in right of a province.

Marginal note:Grants and concessions

• 78 (1) Agency real property may be granted and Agency immovables may be conceded

  • (a) by letters patent under the Great Seal;

  • (b) by an instrument of grant or an act of concession stating that it has the same force and effect as if it were letters patent;

  • (c) by a plan if, under the laws of Canada or a province, a plan may operate as an instrument or act granting, conceding, dedicating, transferring or conveying real property or immovables;

  • (d) by any instrument or act by which, under the laws in force in the province in which they are situated, real property or immovables may be transferred by a natural person; or

  • (e) by any instrument or act by which, under the laws in force in a jurisdiction outside Canada in which they are situated, real property or immovables may be transferred.

• Marginal note:Leases

  (2) A leasehold estate in Agency real property within Canada may also be granted and a lease of Agency immovables within Canada may also be conceded by a lease that is not an instrument or act referred to in paragraph (1)(a) or (b), whether or not it is an instrument or act by which real property or immovables in a province may be transferred by a natural person.

• Marginal note:Effect of instrument or act

  (3) An instrument or act referred to in paragraph (1)(b) has the same force and effect as if the instrument or act were letters patent under the Great Seal.

Marginal note:Signing instruments and acts

79 A licence, an instrument or an act granting, conceding or transferring Agency real property or Agency immovables, other than letters patent, must be signed by persons authorized to do so by the Agency.

Marginal note:Grants and concessions to Agency

80 The Agency may grant Agency real property, and may concede Agency immovables, to itself.

Marginal note:Utilities

• 81 (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.

Marginal note:Grants to municipalities

82 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.

Marginal note:Consideration

83 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.

Marginal note:Federal Real Property and Federal Immovables Act not applicable

• 84 (1) Subject to subsections (2) and (3), the Federal Real Property and Federal Immovables Act does not apply to the Agency.

• Marginal note:Sections that apply to Agency

  (2) Sections 8 and 9, subsection 11(2) and sections 12, 13 and 14 of the Federal Real Property and Federal Immovables Act apply to the Agency and any reference in those provisions to

  • (a) federal real property is to be read as a reference to Agency real property;

  • (b) federal immovables is to be read as a reference to Agency immovables; and

  • (c) an instrument or act referred to in paragraph 5(1)(b) of that Act is to be read as a reference to an instrument or act referred to in paragraph 78(1)(b) of this Act.

• Marginal note:Par. 16(2)(g) of the Federal Real Property and Federal Immovables Act applies

  (3) Paragraph 16(2)(g) of the Federal Real Property and Federal Immovables Act applies to the Agency as if it were an agent corporation within the meaning of that Act.

Marginal note:Other provisions inapplicable

85 Section 61 of the Financial Administration Act and the Surplus Crown Assets Act do not apply to the Agency.

Marginal note:Expropriation

86 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 and assessments

87 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;

• (b) periodically assess, on any basis that the Auditor General determines to be reasonable, the fairness and reliability of the information about the Agency’s performance included in its annual report; and

• (c) provide the Minister, the Commissioner and the Board with copies of reports of audits and assessments carried out under this section.

Marginal note:Annual report

• 88 (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 and a summary statement of any assessment by the Auditor General of Canada of the fairness and reliability of that information;

  • (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.

Marginal note:Review of Act after five years

• 89 (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

89.1 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

90 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

• 91 (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

• 92 (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

93 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

• 94 (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

• 95 (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

96 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

97 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

98 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

99 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

• 100 (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

• 101 (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

102 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

• 103 (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.

Marginal note:Commencement of legal proceedings

• 104 (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

105 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

106 to 185.1 [Amendments]

186 [Repealed, 2005, c. 38, s. 52]

Repeal

187 [Repeal]

Coming into Force

Marginal note:Coming into force

Footnote ^*188 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.

• Return to footnote ^*[Note: Act in force November 1, 1999, see SI/99-111.]