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

Act current to 2013-04-29 and last amended on 2012-12-14. Previous Versions

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.

  • 1999, c. 17, s. 57;
  • 2003, c. 22, s. 230;
  • 2004, c. 16, ss. 5(F), 30(F).
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Marginal note:Negotiation of collective agreements

58. Before entering into collective bargaining with the bargaining agent for a bargaining unit composed of Agency employees, the Agency must have its negotiating mandate approved by the President of the Treasury Board.

  • 1999, c. 17, s. 58;
  • 2003, c. 22, s. 99;
  • 2012, c. 31, s. 516.
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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.

  • 1999, c. 17, s. 60;
  • 2001, c. 4, s. 130;
  • 2005, c. 38, s. 50(F).
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