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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.
	EXPLANATORY NOTES
	Canada Pension Plan
	Clause 109: New.
	Clause 110: Subsection 40(2) reads as follows:
	(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.
	Canada Petroleum Resources Act
	Clause 113: The relevant portion of section 72 reads as follows:
	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
	. . .
	(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;
	Children's Special Allowances Act
	Clause 117: The relevant portion of subsection 10(2) reads as follows:
	(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
	(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;
	Copyright Act
	Clause 119: Section 44 reads as follows:
	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.
	Criminal Code
	Clause 120: (1) The relevant portion of subsection 462.48(3) reads as follows:
	(3) Where the judge to whom an application under subsection (1) is made is satisfied
	. . .
	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
	(2) Subsection 462.48(14) reads as follows:
	(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.
	Cultural Property Export and Import Act
	Clause 121: Section 5 reads as follows:
	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.
	Clause 122: Subsection 33(2) reads as follows:
	(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.
	Customs Act
	Clause 123: (1) The definition ``Deputy Minister'' in subsection 2(1) reads as follows:
	``Deputy Minister'' means the Deputy Minister of National Revenue;
	(2) New.
	(3) Subsection 2(3) reads as follows:
	(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.
	(4) New.
	Clause 124: The relevant portion of subsection 108(1) reads as follows:
	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
	(a) any officer or any person employed in the Department of National Revenue;
	Clause 125: Section 134 reads as follows:
	134. The Minister may by order authorize any officer to exercise the powers conferred on the Minister by sections 131 to 133.
	Clause 126: The relevant portion of subsection 164(1) reads as follows:
	164. (1) The Governor in Council may make regulations
	(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;
	Customs and Excise Offshore Application Act
	Clause 129: (1) Subsection 4(1) reads as follows:
	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.
	(2) Subsection 4(2) reads as follows:
	(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.
	Customs Tariff
	Clause 130: The relevant portion of subsection 68(3) reads as follows:
	(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
	Employment Insurance Act
	Clause 132: Subsection 97(1) reads as follows:
	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.
	Clause 133: Subsection 102(13) reads as follows:
	(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.
	Clause 134: New.
	Energy Administration Act
	Clause 137: Subsection 60(2) reads as follows:
	(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.
	Clause 138: Section 63 reads as follows:
	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.
	Excise Act
	Clause 139: (1) to (4) The definitions ``Department'', ``departmental regulations'', ``Deputy Minister'', ``holiday'' and ``superior officer'' in section 2 read as follows:
	``Department'' means the Department of National Revenue;
	``departmental regulations'' means all regulations made by the Minister under this Act;
	``Deputy Minister'' means the Deputy Minister of National Revenue;
	``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;
	``superior officer'' means the Deputy Minister and any officer or member of a class of officers designated by the Minister;
	(5) and (6) New.
	Clause 140: Subsection 8(2) reads as follows:
	(2) The Minister may authorize the Deputy Minister to exercise on his behalf any of the powers conferred on the Minister by this Act.
	Clause 141: Section 13 reads as follows:
	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.
	Clause 142: Section 126 reads as follows:
	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.
	Clause 143: Subsection 246(2) reads as follows:
	(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.
	Excise Tax Act
	Clause 145: (1) and (2) The relevant portion of the definition ``black stock'' and the definition ``Minister'' in subsection 2(1) read as follows:
	``black stock'' means manufactured tobacco that is
	(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
	``Minister'' means
	(a) in or in relation to Part I, the Minister of Finance, and
	(b) in or in relation to any other Part, the Minister of National Revenue;
	(3) New.
	Clause 146: The definition ``Superintendent'' in section 3 reads as follows:
	``Superintendent'' means the Superintendent of Financial Institutions appointed pursuant to subsection 5(1) of the Office of the Superintendent of Financial Institutions Act.
	Clause 147: Subsection 4(2) reads as follows:
	(2) Subsection (1) does not apply to
	(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
	(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.
	Clause 148: Section 6 reads as follows:
	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.
	Clause 149: The definitions ``Department'' and ``Deputy Minister'' in subsection 58.1(1) read as follows:
	``Department'' means
	(a) in relation to Part I, the Office of the Superintendent of Financial Institutions, and
	(b) in relation to any other Part, the Department of National Revenue;
	``Deputy Minister'' means
	(a) in relation to Part I, the Superintendent of Financial Institutions, and
	(b) in relation to any other Part, the Deputy Minister of National Revenue;
	Clause 150: Subsection 79.2(2) reads as follows:
	(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.
	Clause 151: Subsection 106.1(1) reads as follows:
	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.
	Clause 152: (1) The definitions ``Department'' and ``Deputy Minister'' in subsection 123(1) read as follows:
	``Department'' means the Department of National Revenue;
	``Deputy Minister'' means the Deputy Minister of National Revenue;
	(2) New.
	Clause 153: Subsection 275(1) reads as follows:
	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.
	Clause 154: Subsection 335(8) reads as follows:
	(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.
	Family Orders and Agreements Enforcement Assistance Act
	Clause 158: The relevant portion of the definition ``information bank director'' in section 2 reads as follows:
	``information bank director'' means
	. . .
	(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;
	Farm Income Protection Act
	Clause 159: Section 11 reads as follows:
	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.
	Financial Administration Act
	Clause 160: Subsection 41(2) reads as follows:
	(2) Subsection (1) does not apply in respect of Crown corporations.
	Importation of Intoxicating Liquors Act
	Clause 163: The relevant portion of subsection 3(2) reads as follows:
	(2) The provisions of subsection (1) do not apply to
	. . .
	(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.
	Income Tax Act
	Clause 164: (1) Subsection 220(1) reads as follows:
	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.
	(2) New.
	Clause 165: The relevant portion of subsection 221(1) reads as follows:
	221. (1) The Governor in Council may make regulations
	. . .
	(f) authorizing a designated officer or class of officers to exercise powers or perform duties of the Minister under this Act.
	Clause 166: (1) Subsection 244(10) reads as follows:
	(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.
	(2) Subsection 244(13) reads as follows:
	(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.
	Old Age Security Act
	Clause 171: The relevant portion of subsection 33.03(2) reads as follows:
	(2) Information may be made available to the minister responsible for, and to any public officer of,
	(a) the Department of National Revenue, if the information is necessary for the purpose of the administration of the Income Tax Act;
	Petroleum and Gas Revenue Tax Act
	Clause 172: Subsection 29(1) reads as follows:
	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.
	Public Service Staff Relations Act
	Clause 176: (1) New. The relevant portion of the definition ``employee'' in subsection 2(1) reads as follows:
	``employee'' means a person employed in the Public Service, other than
	. . .
	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;
	(2) The relevant portion of the definition ``managerial or confidential position'' in subsection 2(1) reads as follows:
	``managerial or confidential position'' means a position
	. . .
	(c) of a legal officer in the Department of Justice;
	Special Import Measures Act
	Clause 180: (1) The definition ``Deputy Minister'' in subsection 2(1) reads as follows:
	``Deputy Minister'' means the Deputy Minister of National Revenue;
	(2) New.
	(3) Subsection 2(9) reads as follows:
	(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.
	Clause 181: The relevant portion of subsection 31.1(4) reads as follows:
	(4) The Deputy Minister shall forthwith notify the Deputy Minister of Finance and the complainant where the Deputy is of the opinion that
	Clause 182: Section 94 reads as follows:
	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.