Assented to 1999-04-29
An Act to continue the Canada Revenue Agency and to amend and repeal other Acts as a consequence
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Marginal note:Short title
- 1999, c. 17, s. 1
- 2005, c. 38, s. 35
2 The definitions in this section apply in this Act.
Agency means the Canada Revenue Agency continued by subsection 4(1). (Agence)
Board means the Board of Management of the Agency established by section 14. (conseil)
Commissioner means the Commissioner of Revenue appointed under section 25. (commissaire)
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 the Air Travellers Security Charge Act, the Customs Act, the Excise Act, the Excise Act, 2001, the Excise Tax Act, the Greenhouse Gas Pollution Pricing 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)
- 1999, c. 17, s. 2
- 2002, c. 22, s. 322
- 2005, c. 38, ss. 36, 140
- 2006, c. 13, s. 120
- 2018, c. 12, s. 193
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:Agent of Her Majesty
(2) The Agency is for all purposes an agent of Her Majesty in right of Canada.
(3) The headquarters of the Agency must be at such place in Canada as may be designated by the Governor in Council.
- 1999, c. 17, s. 4
- 2005, c. 38, s. 38
(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).
- 1999, c. 17, s. 5
- 2005, c. 38, s. 39(F)
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;
(d) internal taxes, unless otherwise provided, including income taxes;
(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.
- 1999, c. 17, s. 6
- 2005, c. 38, s. 40
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.
- 1999, c. 17, s. 7
- 2002, c. 22, s. 323
- 2005, c. 38, s. 41
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.
(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.
(3) Subsection (1) does not include
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.
- 1999, c. 17, s. 9
- 2005, c. 38, s. 42(F)
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
- Date modified: