Canada Revenue Agency Act

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)