GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada Revenue Agency Act — C-10.11 27
Incapacity or vacancy 27 In the event of the absence or incapacity of, or vacancy in the office of, the Commissioner and the Deputy Commissioner, the Minister may appoint an employee of the Agency to exercise the powers and perform the duties and functions of the Commissioner, but no employee may be so appointed for a term of more than sixty days without the approval of the Governor in Council. 1999, c. 17, s. 27; 2004, c. 16, s. 4(F)
Canada Revenue Agency Act — C-10.11 28
Full-time office 28 (1) The Commissioner and Deputy Commissioner must carry out the duties and functions of their office on a full-time basis. Remuneration (2) The Agency must pay the Commissioner and Deputy Commissioner remuneration at the rate fixed by the Governor in Council. 1999, c. 17, s. 28; 2004, c. 16, s. 4(F)
Canada Revenue Agency Act — C-10.11 29
Expenses 29 The Commissioner and the Deputy Commissioner are entitled to be paid reasonable travel and living expenses incurred by them in the course of performing their duties while absent from their ordinary place of work. 1999, c. 17, s. 29; 2004, c. 16, s. 4(F)
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Matters over which Agency has authority 30 (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. 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
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Role of the Board 31 (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. Corporate business plan (2) The Board is responsible for the development of the corporate business plan referred to in section 47.
Canada Revenue Agency Act — C-10.11 32
By-laws 32 (1) The Board may make by-laws to carry out its responsibilities under this Act and for the conduct of its affairs. 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.
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Advisory role 33 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)
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Limitation 34 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)
Canada Revenue Agency Act — C-10.11 35
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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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.
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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. 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
Canada Revenue Agency Act — C-10.11 38
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. 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.
Canada Revenue Agency Act — C-10.11 39
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. 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)
Canada Revenue Agency Act — C-10.11 40
Commissioner to keep provinces informed 40 (1) Subject to any confidentiality provisions in the program legislation or in the Privacy Act , the Commissioner must provide the government of a province on whose behalf the Agency administers a tax or program or carries out an activity with the information necessary to evaluate the tax, program or activity and formulate policies related to it. Consultation with provinces (2) The Commissioner must consult with the government of a province on whose behalf the Agency administers a tax or program or carries out an activity on matters that could have a significant impact on the tax, program or activity. 1999, c. 17, s. 40; 2005, c. 38, s. 49(F)
Canada Revenue Agency Act — C-10.11 41
Reporting to provincial ministers 41 (1) The Commissioner must annually report on the Agency’s administration of any tax or program or its carrying out of any activity on behalf of a province to the responsible provincial minister or to any other minister that the province designates. Annual meeting with provincial ministers (2) The Commissioner must offer to meet annually with the provincial minister referred to in subsection (1) to consider the minister’s views and recommendations related to the Agency’s administration of any tax or program or carrying out of any activity on behalf of the province.
Canada Revenue Agency Act — C-10.11 42
Duty of care 42 (1) Every director of the Agency, in exercising their powers and performing their duties and functions, must (a) act honestly and in good faith, with a view to the best interests of the Agency having regard to its mandate; and (b) exercise the care, diligence and skill that a reasonably prudent person would exercise in comparable circumstances. Reliance on statements (2) A director is not liable for a breach of duty under subsection (1) if the director relies in good faith on (a) the financial statements of the Agency represented in a written report by the Auditor General or an employee of the Agency who is authorized to issue such a report as fairly reflecting the Agency’s financial condition; or (b) a report of an accountant, lawyer, notary or other professional person whose profession lends credibility to a statement made by them. Actions of other persons (3) A director is not liable for a breach of duty under subsection (1) by reason only of an act or omission of another person in respect of a matter referred to in section 34 on which the Board may not direct. Best interests (4) Compliance with a direction issued by the Minister under subsection 11(1) is deemed to be in the best interests of the Agency.
Canada Revenue Agency Act — C-10.11 43
Disclosure of interest in contract 43 (1) A director of the Agency must disclose any interest in a material contract or proposed material contract with the Agency by writing to the Agency or by requesting to have entered in the minutes of a meeting of the Board the nature and extent of the interest, if the director (a) is a party to a material contract or proposed material contract with the Agency; or (b) is a director or officer of, or has a material interest in, any person who is a party to a material contract or proposed material contract with the Agency. Disclosure by director where contract comes before Board (2) The disclosure required by subsection (1) must be made (a) at the meeting of the Board at which the proposed contract is first considered; (b) if the director was not then interested in the proposed contract, at the first meeting of the Board after the director becomes interested; (c) if the director becomes interested after the contract is made, at the first meeting of the Board after the director becomes interested; or (d) if the director was interested in the contract before becoming a director, at the first meeting of the Board after becoming a director. Disclosure by director of other contracts (3) If a material contract or proposed material contract is one that in the ordinary course of the business or activity of the Agency would not require approval by the Board, a director must disclose in writing to the Agency or request to have entered in the minutes of a meeting of the Board the nature and extent of the director’s interest as soon as the director becomes aware of the contract or proposed contract. Voting on contract (4) A director referred to in subsection (1) may not vote on any resolution to approve the contract. Continuing disclosure (5) For the purposes of this section, a general notice to the Board by a director, declaring that they are a director or officer of or have a material interest in a person and are to be regarded as interested in any contract made with that person, is a sufficient declaration of interest in relation to any contract so made.
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Avoidance standards 44 A material contract between the Agency and one or more of its directors or between the Agency and another person of which a director of the Agency is a director or an officer or in which the director has a material interest, is neither void nor voidable by reason only of that relationship or by reason only that a director with an interest in the contract is present at or is counted to determine the presence of a quorum at a meeting of the Board that authorized the contract, if (a) the director disclosed the interest in accordance with subsection 43(2), (3) or (5); and (b) the contract was approved by the Board and it was reasonable and fair to the Agency at the time it was approved.
Canada Revenue Agency Act — C-10.11 45
Application to court 45 (1) If a director of the Agency fails to disclose their interest in a material contract in accordance with section 43, a court may, on application of the Agency or on behalf of the Crown, set aside the contract on any terms that it thinks fit. Definition of court (2) In this section, court has the same meaning as in subsection 118(2) of the Financial Administration Act .
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Power to indemnify 46 (1) The Agency may indemnify a present or former director of the Agency and the director’s heirs and legal representatives against all costs, charges and expenses, including an amount paid to settle an action or satisfy a judgment, that are reasonably incurred by the director in respect of any civil, criminal or administrative action or proceeding to which the director is a party by reason of being or having been a director, if the director (a) acted honestly and in good faith, with a view to the best interests of the Agency having regard to its mandate; and (b) in the case of any criminal or administrative action or proceeding that is enforced by a monetary penalty, believed on reasonable grounds that the director’s conduct was lawful. Payable out of C.R.F. (2) An amount that is payable in respect of indemnification under this section may be paid out of the Consolidated Revenue Fund.
Canada Revenue Agency Act — C-10.11 47
Corporate business plan 47 (1) The Agency must annually submit a corporate business plan to the Minister for recommendation to the Treasury Board for approval. The Treasury Board may approve the plan subject to any terms and conditions that it may specify. Contents of corporate business plan (2) The corporate business plan must cover any period that the Treasury Board may specify and include a statement, for that period, of (a) the Agency’s objectives; (b) the strategies that the Agency intends to use to achieve its objectives, including (i) operational and financial strategies, and (ii) human resource strategies and their impact on overall salaries and benefits; (c) the Agency’s expected performance; (d) the Agency’s operating and capital budgets, including grants and contributions and revenues from the conduct of the Agency’s operations; and (e) any other strategic information that the Treasury Board may require. Form and manner of submission (3) The Agency must submit the corporate business plan in the form and manner and within the time specified by the Treasury Board and provide any further information that the Treasury Board may require in respect of it.
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Compliance with corporate business plan 48 The Agency must act in a manner consistent with its most recent corporate business plan and comply with any terms and conditions specified by the Treasury Board.
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Summary of corporate business plan 49 (1) After the Treasury Board approves the corporate business plan, the Agency must submit a summary of the plan to the Minister for approval. Tabling in Parliament (2) The Minister must cause a copy of the summary to be tabled in each House of Parliament on any of the first fifteen days on which that House is sitting after the Minister approves it. Contents of summary (3) The summary of the corporate business plan must include a summary of each of the statements referred to in subsection 47(2) and a statement of the principles that will govern the Agency’s staffing program.
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Separate agency 50 The Agency is a separate agency under the Federal Public Sector Labour Relations Act . 1999, c. 17, s. 50; 2003, c. 22, s. 97; 2017, c. 9, s. 55
Canada Revenue Agency Act — C-10.11 51
Human resources management 51 (1) The Agency may, in the exercise of its responsibilities in relation to human resources management, (a) determine its requirements with respect to human resources and provide for the allocation and effective utilization of human resources; (b) determine requirements for the training and development of its personnel and fix the terms and conditions on which that training and development may be carried out; (c) provide for the classification of Agency positions and employees; (d) after consulting with the President of the Treasury Board, determine and regulate the pay to which persons employed by the Agency are entitled for services rendered, the hours of work and leave of those persons and any related matters; (e) provide for the awards that may be made to persons employed by the Agency for outstanding performance of their duties, for other meritorious achievement in relation to those duties and for inventions or practical suggestions for improvements; (f) establish standards of discipline for its employees and prescribe the financial and other penalties, including termination of employment and suspension, that may be applied for breaches of discipline or misconduct and the circumstances and manner in which and the authority by which or by whom those penalties may be applied or may be varied or rescinded in whole or in part; (g) provide for the termination of employment or the demotion to a position at a lower maximum rate of pay, for reasons other than breaches of discipline or misconduct, of persons employed by the Agency and establish the circumstances and manner in which and the authority by which or by whom those measures may be taken or may be varied or rescinded in whole or in part; (h) after consulting with the President of the Treasury Board, determine and regulate the payments that may be made to Agency employees by way of reimbursement for travel or other expenses and by way of allowances in respect of expenses and conditions arising out of their employment; and (i) provide for any other matters that the Agency considers necessary for effective personnel management, including terms and conditions of employment not otherwise specifically provided for in this subsection. Commissioner’s responsibility (2) The Commissioner must apply the penalties, including termination of employment and suspension, under paragraph (1)(f) and provide for termination or demotion under paragraph (1)(g) on behalf of the Agency. 1999, c. 17, s. 51; 2003, c. 22, s. 98; 2012, c. 31, s. 515
Canada Revenue Agency Act — C-10.11 52
Group insurance and benefit programs 52 (1) The Agency may establish or enter into a contract to acquire group insurance or benefit programs for its employees and may set any terms and conditions in respect of those programs, including those relating to premiums, contributions, benefits, management and control and expenditures to be made from those contributions and premiums, and may audit and make contributions and pay premiums in respect of those programs. Financial Administration Act does not apply (2) The Financial Administration Act does not apply to any contributions made or premiums paid by the Agency or the members in respect of any program established under subsection (1) or any benefits received by the members of such a program.
Canada Revenue Agency Act — C-10.11 53
Appointment of employees 53 (1) The Agency has the exclusive right and authority to appoint any employees that it considers necessary for the proper conduct of its business. Commissioner’s responsibility (2) The Commissioner must exercise the appointment authority under subsection (1) on behalf of the Agency.
Canada Revenue Agency Act — C-10.11 54
Staffing program 54 (1) The Agency must develop a program governing staffing, including the appointment of, and recourse for, employees. Collective agreements (2) No collective agreement may deal with matters governed by the staffing program.
Canada Revenue Agency Act — C-10.11 55
Mobility to departments 55 (1) For the purpose of deployments or appointments made, or advertised internal appointment processes, under the Public Service Employment Act , employees of the Agency must be treated as if they were employees within the meaning of the Public Service Employment Act and had the rights of recourse provided by that Act. When deployments made subject to terms (2) The Public Service Commission may, in consultation with the Treasury Board, set terms and conditions for the deployment of Agency employees to departments and agencies under the Public Service Employment Act if, in the opinion of the Commission, the principles governing the Agency’s staffing program are incompatible with those governing staffing under the Public Service Employment Act. Mobility to the Agency (3) When the Agency considers employees within the meaning of the Public Service Employment Act for employment within the Agency, it must treat them as if they were employees of the Agency and had the rights of recourse of Agency employees. 1999, c. 17, s. 55; 2003, c. 22, s. 229
Canada Revenue Agency Act — C-10.11 56
Public Service Commission reports 56 (1) The Public Service Commission may prepare, or have prepared on its behalf, a report to the Agency on the consistency of the Agency’s staffing program with the principles set out in the summary of its corporate business plan and must send a copy of the report to the Auditor General and the Treasury Board. Public Service Commission review (2) The Public Service Commission may periodically review the compatibility of the principles governing the Agency’s staffing program with those governing staffing under the Public Service Employment Act and may report its findings in its annual report.
Canada Revenue Agency Act — C-10.11 57
Political activities 57 Part 7 of the Public Service Employment Act applies to the Commissioner, Deputy Commissioner and employees of the Agency. For the purposes of that Part, the Commissioner and Deputy Commissioner are deemed to be deputy heads as defined in subsection 2(1) of that Act and the employees of the Agency are deemed to be employees as defined in that subsection. 1999, c. 17, s. 57; 2003, c. 22, s. 230; 2004, c. 16, ss. 5(F), 30(F).
Canada Revenue Agency Act — C-10.11 58
Negotiation of collective agreements 58 Before entering into collective bargaining with the bargaining agent for a bargaining unit composed of Agency employees, the Agency must have its negotiating mandate approved by the President of the Treasury Board. 1999, c. 17, s. 58; 2003, c. 22, s. 99; 2012, c. 31, s. 516
Canada Revenue Agency Act — C-10.11 59
Assessment of recourse 59 Following its third full year of operations and periodically after that, the Agency must have prepared, by a person or body other than the Agency, a director or an employee of the Agency, an assessment of the recourse that the Agency provides or administers in its management of human resources. The Agency must publish a summary of the assessment in its next annual report.
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Unexpended appropriations 60 (1) Subject to subsection (4), the balance of money appropriated by Parliament for the use of the Agency that remains unexpended at the end of the fiscal year, after the adjustments referred to in section 37 of the Financial Administration Act are made, lapses at the end of the following fiscal year. Operational revenues (2) In carrying out its responsibilities, the Agency may spend revenues received through the conduct of its operations in the fiscal year in which the revenues are received or, subject to subsection (4), in the following fiscal year, including (a) payments for the sale, exchange, lease, loan, transfer or other disposition of property, including Agency real property as defined in section 73; (a.1) payments for the sale, exchange, loan, transfer or other disposition of property, and the leasing of property, including Agency immovables as defined in section 73; (b) fees for the provision of a service or the use of a facility or for a product, right or privilege; (c) payments received under contracts entered into by the Agency; and (d) refunds of expenditures made in the previous fiscal year. Limitation (3) The revenues referred to in subsection (2) do not include taxes, duties, penalties or interest collected under the program legislation or the laws of a province or amounts collected for any department, government or public body. Appropriation Acts (4) An appropriation Act may provide that money appropriated by Parliament for the use of the Agency in a fiscal year or revenues received by the Agency in that year lapse at the end of it. 1999, c. 17, s. 60; 2001, c. 4, s. 130; 2005, c. 38, s. 50(F)
Canada Revenue Agency Act — C-10.11 61
Contracts, agreements and arrangements 61 Subject to sections 63 and 65, the Agency may enter into contracts, agreements or other arrangements with governments, public or private organizations and agencies or any person in the name of Her Majesty in right of Canada or in its own name.