Canada Revenue Agency Act

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) duties of customs and matters incident thereto;

  • (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; 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.