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

Act current to 2013-05-26 and last amended on 2012-12-14. Previous Versions

GENERAL AUTHORITY OF THE AGENCY

Marginal note:Matters over which Agency has authority
  •  (1) The Agency has authority over all matters relating to

    • (a) general administrative policy in the Agency;

    • (b) the organization of the Agency;

    • (c) Agency real property and Agency immovables as defined in section 73;

    • (d) human resources management, including the determination of the terms and conditions of employment of persons employed by the Agency; and

    • (e) internal audit in the Agency.

  • Marginal note:Treasury Board regulations

    (2) Notwithstanding the Financial Administration Act, the Agency is not subject to any regulation or requirement established by the Treasury Board under that Act that relates to any matter referred to in subsection (1), except in so far as any part of the regulation or requirement relates to financial management.

  • 1999, c. 17, s. 30;
  • 2001, c. 4, s. 129;
  • 2003, c. 22, s. 96;
  • 2006, c. 9, s. 237.

MANAGEMENT AND DIRECTION OF THE AGENCY

Responsibilities of the Board

Marginal note:Role of the Board
  •  (1) The Board is responsible for overseeing the organization and administration of the Agency and the management of its resources, services, property, personnel and contracts.

  • Marginal note:Corporate business plan

    (2) The Board is responsible for the development of the corporate business plan referred to in section 47.

Marginal note:By-laws
  •  (1) The Board may make by-laws to carry out its responsibilities under this Act and for the conduct of its affairs.

  • Marginal note:Copy to Minister

    (2) The Board must, after making, amending or repealing a by-law, send a copy of that by-law to the Minister.

Marginal note:Advisory role

 The Board may advise the Minister on matters that relate to the general administration and enforcement of the program legislation.

  • 1999, c. 17, s. 33;
  • 2005, c. 38, s. 44(F).
Marginal note:Limitation

 The Board may not direct the Commissioner or any other person

  • (a) in the exercise of a power or the performance of a duty or function conferred or delegated under the program legislation or the laws of a province or authorized to be exercised or performed on the Minister’s behalf under this Act; or

  • (b) on the administration and enforcement of the program legislation.

  • 1999, c. 17, s. 34;
  • 2005, c. 38, s. 45(F).