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

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

Commissioner and Deputy Commissioner

Marginal note:Appointment and tenure of Commissioner

25. The Commissioner of Revenue must be appointed by the Governor in Council to hold office during pleasure for a term of not more than five years, which term may be renewed for one or more further terms of not more than five years each.

  • 1999, c. 17, s. 25;
  • 2005, c. 38, s. 140.
Previous Version
Marginal note:Appointment and tenure of Deputy Commissioner

  • 26. (1) A Deputy Commissioner of Revenue may be appointed by the Governor in Council to hold office during pleasure for a term of not more than five years, which term may be renewed for one or more further terms of not more than five years each.

  • Marginal note:Duties of Deputy Commissioner

    (2) The Deputy Commissioner must exercise the powers and perform the duties and functions that the Commissioner assigns.

  • Marginal note:When Deputy acts for Commissioner

    (3) The Deputy Commissioner must act as Commissioner if the Commissioner is absent or incapacitated or the office of Commissioner is vacant and, for that purpose, has all the powers, duties and functions of the Commissioner.

  • 1999, c. 17, s. 26;
  • 2004, c. 16, s. 4(F);
  • 2005, c. 38, s. 43.
Previous Version
Marginal note:Incapacity or vacancy

27. In the event of the absence or incapacity of, or vacancy in the office of, the Commissioner and the Deputy Commissioner, the Minister may appoint an employee of the Agency to exercise the powers and perform the duties and functions of the Commissioner, but no employee may be so appointed for a term of more than sixty days without the approval of the Governor in Council.

  • 1999, c. 17, s. 27;
  • 2004, c. 16, s. 4(F).
Previous Version
Marginal note:Full-time office

  • 28. (1) The Commissioner and Deputy Commissioner must carry out the duties and functions of their office on a full-time basis.

  • Marginal note:Remuneration

    (2) The Agency must pay the Commissioner and Deputy Commissioner remuneration at the rate fixed by the Governor in Council.

  • 1999, c. 17, s. 28;
  • 2004, c. 16, s. 4(F).
Previous Version
Marginal note:Expenses

29. The Commissioner and the Deputy Commissioner are entitled to be paid reasonable travel and living expenses incurred by them in the course of performing their duties while absent from their ordinary place of work.

  • 1999, c. 17, s. 29;
  • 2004, c. 16, s. 4(F).
Previous Version