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:Board’s access to information

35. Nothing in this Act authorizes the disclosure to the Board of information

  • (a) that directly or indirectly reveals the identity of the person, organization or business to which it relates; and

  • (b) that is obtained under the program legislation or the laws of a province or that is prepared from information so obtained.

  • 1999, c. 17, s. 35;
  • 2005, c. 38, s. 46(F).
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Responsibilities of the Commissioner

Marginal note:Role of Commissioner

36. The Commissioner is the chief executive officer of the Agency and is responsible for the day-to-day management and direction of the Agency.

Marginal note:Authorization by Commissioner

  • 37. (1) The Commissioner may authorize any person, subject to any terms and conditions that the Commissioner may specify, to exercise or perform on behalf of the Commissioner any power, duty or function of the Commissioner under this Act or any other Act.

  • Marginal note:Limitation

    (2) Subsection (1) does not include a ministerial power, duty or function conferred on the Commissioner under subsection 8(1) or the Commissioner’s power under subsection 8(4) or this section.

  • 1999, c. 17, s. 37;
  • 2005, c. 38, s. 47.
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Marginal note:Commissioner to keep Minister informed

  • 38. (1) The Commissioner must keep the Minister informed of any matter that could affect public policy or that could materially affect public finances, and any other matter that the Minister considers necessary.

  • Marginal note:Support to Minister

    (2) The Commissioner must assist and advise the Minister in the exercise of the Minister’s powers and in the performance of the Minister’s duties and functions under any Act of Parliament or of a province and in the carrying out of the Minister’s duties as a minister of the Crown.

Marginal note:Commissioner to keep departments informed

  • 39. (1) Subject to any confidentiality provisions in the program legislation or in the Privacy Act, the Commissioner must provide a federal department or agency on whose behalf the Agency administers a program or carries out an activity with the information necessary to evaluate the program or activity and formulate policies related to it.

  • Marginal note:Consultation with departments

    (2) The Commissioner must consult with any federal department or agency on whose behalf the Agency administers a program or carries out an activity on matters that could have a significant impact on the program or activity.

  • 1999, c. 17, s. 39;
  • 2005, c. 38, s. 48(F).
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