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: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.

  • 1999, c. 17, s. 16;
  • 2001, c. 27, s. 210;
  • 2003, c. 22, s. 95(E).
Previous Version