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His Excellency the Governor General recommends to the House of
Commons the appropriation of public revenue under the circumstances,
in the manner and for the purposes set out in a measure entitled ``An Act
to establish the Canada Customs and Revenue Agency and to amend
and repeal other Acts as a consequence''.
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This enactment establishes the Canada Customs and Revenue
Agency to carry out the mandate of the Department of National
Revenue and repeals the Department of National Revenue Act. The
Minister of National Revenue is named as the Minister responsible for
the Agency. The Minister continues to be accountable for the
administration and enforcement of federal tax, trade and customs
legislation. The Agency supports the Minister in the administration and
enforcement of such legislation, and the Minister directs the
Commissioner of Customs and Revenue and Agency employees in this
regard. The enactment also authorizes the Agency to contract with the
provinces to administer provincial tax and other programs.
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This enactment sets out the responsibilities, accountability regime,
organization, human and financial resources regime, and planning and
reporting framework of the Agency. It establishes a Board of
Management to oversee the management of the Agency, and gives the
Commissioner of Customs and Revenue responsibility for the
day-to-day management of the Agency as its chief executive officer.
The Minister may issue written directions to the Agency in matters
within the authority and responsibility of the Board that affect public
policy or could materially affect public finances.
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The Agency continues to be subject to Treasury Board's
requirements with respect to financial management, but has its own
authorities for matters such as human resources, contracting and
property management. The Agency must annually submit a corporate
business plan to the Minister for recommendation to the Treasury
Board, and the Minister must table a summary of the plan in Parliament.
The plan must include the strategies the Agency intends to use to meet
its human resource and other administrative objectives, as well as the
proposed operating and capital budgets.
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Clause 109: New.
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Clause 110: Subsection 40(2) reads as follows:
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(2) The Minister may make regulations authorizing any designated
officer or a class of officers to exercise any power or perform any duty
of the Minister under this Part.
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Clause 113: The relevant portion of section 72 reads
as follows:
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72. Sections 231 to 231.5 of the Income Tax Act apply, with such
modifications as the circumstances require, in respect of the
administration and enforcement of this Part and, without restricting the
generality of the foregoing, as if
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(c) the references therein to the ``Department of National Revenue''
were read as a reference to the ``Department of Natural Resources''
or the ``Department of Indian Affairs and Northern Development'',
whichever is applicable in the circumstances;
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Clause 117: The relevant portion of subsection 10(2)
reads as follows:
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(2) Any information obtained by the Minister or an officer or
employee in the Department of Human Resources Development in the
course of the administration or enforcement of this Act and the
regulations or the carrying out of an agreement entered into under
section 11 may be communicated
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(a) to an officer or employee in the Department of National Revenue,
the Department of Public Works and Government Services or
Canada Post or to the Canada Employment Insurance Commission
or to an officer or employee, or a member of a class of officers or
employees, of the Department of Human Resources Development,
exercising powers or performing duties and functions authorized by
that Commission;
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Clause 119: Section 44 reads as follows:
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44. Copies made out of Canada of any work in which copyright
subsists that if made in Canada would infringe copyright and as to which
the owner of the copyright gives notice in writing to the Department of
National Revenue that the owner desires that the copies not be so
imported into Canada, shall not be so imported and are deemed to be
included in tariff item No. 9897.00.00 in the List of Tariff Provisions set
out in the schedule to the Customs Tariff and section 136 of that Act
applies accordingly.
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Clause 120: (1) The relevant portion of subsection
462.48(3) reads as follows:
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(3) Where the judge to whom an application under subsection (1) is
made is satisfied
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the judge may, subject to such conditions as the judge considers
advisable in the public interest, order the Deputy Minister of National
Revenue or any person specially designated in writing by that Deputy
Minister for the purposes of this section
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(2) Subsection 462.48(14) reads as follows:
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(14) Where any information or document is examined or provided
under subsection (3), the person by whom it is examined or to whom it
is provided or any officer of the Department of National Revenue may
make, or cause to be made, one or more copies thereof and any copy
purporting to be certified by the Minister of National Revenue or an
authorized person to be a copy made pursuant to this subsection is
evidence of the nature and content of the original information or
document and has the same probative force as the original information
or document would have had if it had been proved in the ordinary way.
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Clause 121: Section 5 reads as follows:
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5. The Minister, with the approval of the Minister of National
Revenue, may designate any persons or classes of persons employed in
that portion of the Department of National Revenue under the power
and authority of the Deputy Minister of National Revenue as permit
officers to receive applications for export permits and to issue export
permits under this Act.
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Clause 122: Subsection 33(2) reads as follows:
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(2) An official of the Department of Canadian Heritage or a member
of the Review Board may communicate to an official of the Department
of National Revenue, solely for the purposes of administering the
Income Tax Act, information obtained under this Act for the purposes
of administering this section and sections 32, 33.1 and 33.2.
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Clause 123: (1) The definition ``Deputy Minister'' in
subsection 2(1) reads as follows:
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``Deputy Minister'' means the Deputy Minister of National Revenue;
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(2) New.
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(3) Subsection 2(3) reads as follows:
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(3) Any power, duty or function of the Deputy Minister under this
Act may be exercised or performed by any person, or by any officer
within a class of officers, authorized by the Deputy Minister to do so
and, if so exercised or performed, shall be deemed to have been
exercised or performed by the Deputy Minister.
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(4) New.
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Clause 124: The relevant portion of subsection 108(1)
reads as follows:
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108. (1) An officer may communicate or allow to be communicated
information obtained under this Act or the Customs Tariff, or allow
inspection of or access to any book, record, writing or other document
obtained by or on behalf of the Minister for the purposes of this Act or
the Customs Tariff, to or by
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(a) any officer or any person employed in the Department of
National Revenue;
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Clause 125: Section 134 reads as follows:
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134. The Minister may by order authorize any officer to exercise the
powers conferred on the Minister by sections 131 to 133.
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Clause 126: The relevant portion of subsection 164(1)
reads as follows:
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164. (1) The Governor in Council may make regulations
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(a) authorizing a designated officer or class of officers to exercise
powers or perform duties of the Minister, including judicial or
quasi-judicial functions of the Minister, under this Act;
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Clause 129: (1) Subsection 4(1) reads as follows:
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4. (1) The Deputy Minister of National Revenue may require from
any person, within such reasonable time as the Deputy Minister
stipulates, the production of any book, record, writing or other
document or any information that he deems necessary for ascertaining
whether any of sections 5 to 10 apply in any particular case.
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(2) Subsection 4(2) reads as follows:
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(2) Every person who fails to comply with a requirement of the
Deputy Minister of National Revenue under subsection (1) is guilty of
an offence punishable on summary conviction.
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Clause 130: The relevant portion of subsection 68(3)
reads as follows:
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(3) The Deputy Minister of National Revenue may relieve goods
from payment of a surtax imposed by an order under subsection (1) if
that Deputy Minister is of the opinion that
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Clause 132: Subsection 97(1) reads as follows:
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97. (1) The Minister shall administer this Part, section 5 and any
regulations made under section 5 or 55 and the Deputy Minister of
National Revenue may exercise all the powers and perform all the
duties of the Minister under this Part.
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Clause 133: Subsection 102(13) reads as follows:
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(13) Every document appearing to be an order, direction, demand,
notice, certificate, requirement, decision, assessment, discharge of
mortgage or other document executed under, or in the course of the
administration or enforcement of, this Part over the name in writing of
the Minister, the Deputy Minister of National Revenue or an officer
authorized to exercise the powers or perform the duties of the Minister
under this Part, is deemed to be a document signed, made and issued by
the Minister, the Deputy Minister or the officer unless it has been called
into question by the Minister or by a person acting for the Minister or
for Her Majesty.
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Clause 134: New.
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Clause 137: Subsection 60(2) reads as follows:
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(2) All charges and penalties payable under this Part may be
recovered in the same manner as any amount payable under the Excise
Tax Act and for that purpose sections 82 to 93 of that Act apply, with
such modifications as the circumstances require, and any reference in
those sections to the Minister or Deputy Minister of National Revenue
shall be construed as a reference to the Minister or Deputy Minister of
Natural Resources.
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Clause 138: Section 63 reads as follows:
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63. Where any difference arises or any doubt exists as to whether any
charge is payable or as to the amount of the charge that is payable on any
petroleum or petroleum product, the Canadian International Trade
Tribunal established by the Canadian International Trade Tribunal Act
may declare what amount of charge is payable thereon, if any, and for
that purpose sections 104 and 105 of the Excise Tax Act apply, with such
modifications as the circumstances require, and any reference in those
sections to the Deputy Minister of National Revenue shall be construed
as a reference to the Deputy Minister of Natural Resources.
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Clause 139: (1) to (4) The definitions ``Department'',
``departmental regulations'', ``Deputy Minister'',
``holiday'' and ``superior officer'' in section 2 read as
follows:
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``Department'' means the Department of National Revenue;
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``departmental regulations'' means all regulations made by the Minister
under this Act;
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``Deputy Minister'' means the Deputy Minister of National Revenue;
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``holiday'', in relation to any area in Canada, means a day that is a
holiday for employees employed in that area in the Public Service
and to whom regulations made pursuant to the Financial
Administration Act respecting terms and conditions of employment
apply;
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``superior officer'' means the Deputy Minister and any officer or
member of a class of officers designated by the Minister;
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(5) and (6) New.
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Clause 140: Subsection 8(2) reads as follows:
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(2) The Minister may authorize the Deputy Minister to exercise on
his behalf any of the powers conferred on the Minister by this Act.
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Clause 141: Section 13 reads as follows:
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13. Every person who requires a licence under this Act shall make
application therefor in writing over his signature to the collector, or any
other officer appointed by the Minister, within whose district or excise
division the business for which the licence is required is to be carried on,
and every application shall be made in the form prescribed by the
Minister.
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Clause 142: Section 126 reads as follows:
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126. All sums of money paid or recovered for any penalty or
forfeiture under this Act, or any part thereof belonging to Her Majesty,
shall be paid to the collector at the port within the jurisdiction of which
the offence is committed or to the Commissioner, Royal Canadian
Mounted Police, or any officer commanding a Division of the Royal
Canadian Mounted Police, for deposit in either case to the credit of the
Receiver General, and shall form part of the Consolidated Revenue
Fund.
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Clause 143: Subsection 246(2) reads as follows:
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(2) Specially denatured alcohol shall only be sold or delivered under
a departmental permit to dealers and manufacturers to be used in the arts
and industries in cases where denatured alcohol would be unsuitable,
and shall only be imported, manufactured, transported or sold under
such conditions as the Minister may by regulations prescribe.
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Clause 145: (1) and (2) The relevant portion of the
definition ``black stock'' and the definition ``Minister''
in subsection 2(1) read as follows:
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``black stock'' means manufactured tobacco that is
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(a) stamped in accordance with the Excise Act and the
departmental regulations made under that Act to indicate that the
duties of excise and excise tax imposed on the manufactured
tobacco have been paid, and
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``Minister'' means
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(a) in or in relation to Part I, the Minister of Finance, and
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(b) in or in relation to any other Part, the Minister of National
Revenue;
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(3) New.
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Clause 146: The definition ``Superintendent'' in
section 3 reads as follows:
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``Superintendent'' means the Superintendent of Financial Institutions
appointed pursuant to subsection 5(1) of the Office of the
Superintendent of Financial Institutions Act.
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Clause 147: Subsection 4(2) reads as follows:
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(2) Subsection (1) does not apply to
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(a) any contract of life insurance, personal accident insurance,
sickness insurance or insurance against marine risks, or any contract
of insurance against nuclear risks to the extent that the insurance
against nuclear risks is not, in the opinion of the Superintendent,
available within Canada; or
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(b) any other contract of insurance entered into after February 19,
1973 to the extent that the insurance is not, in the opinion of the
Superintendent, available within Canada.
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Clause 148: Section 6 reads as follows:
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6. The Superintendent or any officer or employee of the Office of the
Superintendent appointed by the Superintendent may visit the office of
any insurer, broker or agent and examine that person's books and
records for the purpose of verifying any return required by this Part, and
the Superintendent and that officer or employee have a right of access
to those books and records at all reasonable hours.
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Clause 149: The definitions ``Department'' and
``Deputy Minister'' in subsection 58.1(1) read as
follows:
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``Department'' means
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(a) in relation to Part I, the Office of the Superintendent of
Financial Institutions, and
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(b) in relation to any other Part, the Department of National
Revenue;
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``Deputy Minister'' means
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(a) in relation to Part I, the Superintendent of Financial
Institutions, and
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(b) in relation to any other Part, the Deputy Minister of National
Revenue;
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Clause 150: Subsection 79.2(2) reads as follows:
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(2) Where a person is required by this Act, other than Part I, to file
a return or to pay or remit an amount not later than a day and that day
falls on a day when the office of the Department at which that person is
required by the regulations to file the return or pay or remit the amount
is normally closed for business, that person shall file the return or pay
or remit the amount at that office not later than the day last preceding
that day when that office is open for business.
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Clause 151: Subsection 106.1(1) reads as follows:
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106.1 (1) Every document purporting to be an order, direction,
notice, certificate, requirement, decision, determination, assessment,
discharge of mortgage or other document and purporting to have been
executed under, or in the course of the administration or enforcement
of, this Act or the regulations over the name in writing of the Minister,
the Deputy Minister or an officer authorized by the Minister to exercise
his powers or perform his duties or functions under this Act shall be
deemed to be a document signed, made and issued by the Minister,
Deputy Minister or officer, unless called into question by the Minister
or by some person acting for him or Her Majesty.
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Clause 152: (1) The definitions ``Department'' and
``Deputy Minister'' in subsection 123(1) read as follows:
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``Department'' means the Department of National Revenue;
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``Deputy Minister'' means the Deputy Minister of National Revenue;
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(2) New.
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Clause 153: Subsection 275(1) reads as follows:
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275. (1) The Minister shall administer and enforce this Part and
control and supervise all persons employed or engaged to carry out or
enforce this Part and the Deputy Minister may exercise all the powers
and perform the duties of the Minister under this Part.
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Clause 154: Subsection 335(8) reads as follows:
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(8) Every document purporting to have been executed under or in the
course of the administration or enforcement of this Part over the name
in writing of the Minister, the Deputy Minister or an officer authorized
to exercise the powers or perform the duties of the Minister under this
Part, shall be deemed to be a document signed, made and issued by the
Minister, the Deputy Minister or the officer, unless it has been called in
question by the Minister or a person acting for the Minister or for Her
Majesty in right of Canada.
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Clause 158: The relevant portion of the definition
``information bank director'' in section 2 reads as
follows:
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``information bank director'' means
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(c) with respect to any of the information banks controlled by the
Department of National Revenue that may be searched under this
Part, the Minister of National Revenue;
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Clause 159: Section 11 reads as follows:
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11. Information submitted for the purposes of administering a
program established under an agreement may be communicated,
disclosed or made available to an official of the Department of National
Revenue solely for the purposes of administering or enforcing the
Income Tax Act.
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Clause 160: Subsection 41(2) reads as follows:
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(2) Subsection (1) does not apply in respect of Crown corporations.
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Clause 163: The relevant portion of subsection 3(2)
reads as follows:
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(2) The provisions of subsection (1) do not apply to
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(c) the transfer from one distillery to another of any spirits or liquor
that is permitted by any Act or regulation in force or by special permit
of the Department of National Revenue.
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Clause 164: (1) Subsection 220(1) reads as follows:
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220. (1) The Minister shall administer and enforce this Act and
control and supervise all persons employed to carry out or enforce this
Act and the Deputy Minister of National Revenue may exercise all the
powers and perform the duties of the Minister under this Act.
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(2) New.
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Clause 165: The relevant portion of subsection 221(1)
reads as follows:
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221. (1) The Governor in Council may make regulations
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(f) authorizing a designated officer or class of officers to exercise
powers or perform duties of the Minister under this Act.
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Clause 166: (1) Subsection 244(10) reads as follows:
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(10) An affidavit of an officer of the Department of National
Revenue, sworn before a commissioner or other person authorized to
take affidavits, setting out that the officer has charge of the appropriate
records and has knowledge of the practice of the Department and that
an examination of those records shows that a notice of assessment for
a particular taxation year or a notice of determination was mailed or
otherwise communicated to a taxpayer on a particular day pursuant to
this this Act and that, after careful examination and search of those
records, the officer has been unable to find that a notice of objection or
of appeal from the assessment or determination or a request under
subsection 245(6), as the case may be, was received within the time
allowed, shall, in the absence of proof to the contrary, be received as
evidence of the statements contained therein.
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(2) Subsection 244(13) reads as follows:
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(13) Every document purporting to be an order, direction, demand,
notice, certificate, requirement, decision, assessment, discharge of
mortgage or other document purporting to have been executed under,
or in the course of administration or enforcement of, this Act over the
name in writing of the Minister, the Deputy Minister of National
Revenue or any officer authorized by regulation to exercise powers or
perform duties of the Minister under this Act shall be deemed to be a
document signed, made and issued by the Minister, the Deputy Minister
or the officer unless it has been called in question by the Minister or by
a person acting for the Minister or Her Majesty.
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Clause 171: The relevant portion of subsection
33.03(2) reads as follows:
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(2) Information may be made available to the minister responsible
for, and to any public officer of,
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(a) the Department of National Revenue, if the information is
necessary for the purpose of the administration of the Income Tax
Act;
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Clause 172: Subsection 29(1) reads as follows:
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29. (1) The Minister shall administer and enforce this Act and control
and supervise all persons appointed or employed to carry out or enforce
this Act and the Deputy Minister of National Revenue may exercise the
powers and perform the duties of the Minister under this Act.
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Clause 176: (1) New. The relevant portion of the
definition ``employee'' in subsection 2(1) reads as
follows:
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``employee'' means a person employed in the Public Service, other than
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and for the purposes of this definition, a person does not cease to be
employed in the Public Service by reason only that the person ceases
to work as a result of a strike or by reason only of the termination of
employment of that person contrary to this Act or any other Act of
Parliament;
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(2) The relevant portion of the definition ``managerial
or confidential position'' in subsection 2(1) reads as
follows:
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``managerial or confidential position'' means a position
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(c) of a legal officer in the Department of Justice;
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Clause 180: (1) The definition ``Deputy Minister'' in
subsection 2(1) reads as follows:
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``Deputy Minister'' means the Deputy Minister of National Revenue;
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(2) New.
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(3) Subsection 2(9) reads as follows:
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(9) Any power, duty or function of the Deputy Minister under this
Act may be exercised or performed by any person authorized by the
Deputy Minister to do so and, if so exercised or performed, shall be
deemed to have been exercised or performed by the Deputy Minister.
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Clause 181: The relevant portion of subsection
31.1(4) reads as follows:
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(4) The Deputy Minister shall forthwith notify the Deputy Minister
of Finance and the complainant where the Deputy is of the opinion that
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Clause 182: Section 94 reads as follows:
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94. A ruling given by the Tribunal on the question of who is the
importer in Canada of any goods imported or to be imported into
Canada is binding on the Deputy Minister, and on every person
employed by the Department of National Revenue in the administration
or enforcement of this Act, with respect to the particular goods in
relation to which the ruling is given, unless the Tribunal is fraudulently
misled or, in the case only of goods to be imported into Canada, material
facts that are not available to the Deputy Minister at the time the
Tribunal gives its ruling come to the Deputy Minister's attention after
it is given.
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