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Bill C-43

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RECOMMENDATION

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''.

SUMMARY

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.

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.

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.