GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada Recovery Benefits Act — C-10.10 33
Limitation or prescription period 33 (1) Subject to subsections (2) to (7), no action or proceedings are to be taken to recover money owing under this Act after the expiry of the six-year limitation or prescription period that begins on the day on which the money becomes payable. Deduction, set-off or compensation (2) Money owing by a person under this Act may be recovered at any time by way of deduction from, set-off against or compensation against any sum of money, including any benefit under this Act, that may be payable by Her Majesty to the person, other than an amount payable under section 122.61 of the Income Tax Act . Acknowledgment of liability (3) If a person’s liability for money owing under this Act is acknowledged in accordance with subsection (5), the time during which the limitation or prescription period has run before the acknowledgment does not count in the calculation of that period. Acknowledgment after expiry of limitation or prescription period (4) If a person’s liability for money owing under this Act is acknowledged in accordance with subsection (5) after the expiry of the limitation or prescription period, an action or proceedings to recover the money may, subject to subsections (3) and (6), be brought within six years after the date of the acknowledgment. Types of acknowledgment (5) An acknowledgment of liability means (a) a promise to pay the money owing, made by the person or their agent or mandatary or other representative; (b) an acknowledgment of the money owing, made by the person or their agent or mandatary or other representative, whether or not a promise to pay can be implied from it and whether or not it contains a refusal to pay; (c) a part payment by the person or their agent or mandatary or other representative of any money owing; or (d) an acknowledgment of the money owing, made in the course of proceedings under the Bankruptcy and Insolvency Act or any other legislation dealing with the payment of debts, by the person, their agent or mandatary or other representative or the trustee or administrator. Limitation or prescription period suspended (6) The running of a limitation or prescription period in respect of money owing under this Act is suspended (a) during any period in which it is prohibited to commence or continue an action or other proceedings against the person to recover money owing under this Act; or (b) during any period in which any review of a decision establishing the liability in respect of money owing under this Act is pending. Enforcement proceedings (7) This section does not apply in respect of an action or proceedings relating to the execution, renewal or enforcement of a judgment.
Canada Recovery Benefits Act — C-10.10 34
Interest payable 34 (1) Interest is payable on any debt due to Her Majesty under subsection 8 (2). No interest payable (2) No interest is payable on any debt due to Her Majesty under subsection 29 (3), under section 38 and under any provision of this Act as a result of an erroneous payment or overpayment.
Canada Recovery Benefits Act — C-10.10 35
Violations 35 (1) A person commits a violation if they (a) knowingly make, in relation to an application for a benefit under this Act, a representation that is false or misleading; or (b) make an application for, and receive, a benefit under this Act knowing that they are not eligible to receive it. Penalty (2) The Minister may impose a penalty on a person if the Minister is of the opinion that the person has committed a violation. Amount of penalty (3) The Minister may set the amount of the penalty for each violation at not more than 50% of the benefit that was or would have been paid as a result of committing the violation. Maximum (4) The maximum amount of all penalties that may be imposed on a particular person under this section is $5,000. For greater certainty (5) For greater certainty, no penalty may be imposed on a person if they mistakenly believe that a representation is true or that they were eligible to receive the benefit, as the case may be. Purpose of penalty (6) The purpose of a penalty is to promote compliance with this Act and not to punish.
Canada Recovery Benefits Act — C-10.10 36
Limitation of imposition of penalties 36 A penalty must not be imposed under section 35 if (a) a prosecution for the act that would constitute the violation has been instituted against the person; or (b) more than three years have passed after the day on which that act occurred.
Canada Recovery Benefits Act — C-10.10 37
Rescission, etc., of penalty 37 The Minister may rescind the imposition of a penalty under section 35 , or reduce the penalty, on the presentation of new facts or on being of the opinion that the penalty was imposed without knowledge of, or on the basis of a mistake as to, some material fact.
Canada Recovery Benefits Act — C-10.10 38
Recovery as debt due to Her Majesty 38 A penalty imposed under section 35 constitutes a debt due to Her Majesty and the debt is payable and may be recovered by the Minister as of the day on which the penalty is imposed.
Canada Recovery Benefits Act — C-10.10 39
Offences 39 (1) Every person commits an offence who (a) for the purpose of obtaining a benefit for themselves under this Act, knowingly uses false identity information or another person’s identity information; (b) with intent to steal all or a substantial part of another person’s benefit under this Act, counsels that person to apply for the benefit; or (c) knowingly makes, in relation to one or more applications under this Act, three or more representations that are false or misleading, if the total amount of the benefits that were or would have been paid as a result of the applications is at least $5,000. For greater certainty (2) For greater certainty, a person does not commit an offence under paragraph (1)(a) in relation to false identity information if they mistakenly believe that the identity information is not false and does not commit an offence under paragraph (1)(c) if they mistakenly believe that the representations are true. Prosecution (3) No prosecution for an offence under this section may be instituted if a penalty for the act that would constitute the offence has been imposed under section 35 . Punishment (4) Every person who is guilty of an offence under subsection (1) is liable on summary conviction to a fine of not more than the sum of $5,000 plus an amount of not more than double the amount of the benefit that was or would have been paid as a result of committing the offence, to imprisonment for a term of not more than six months, or to both. Definition of identity information (5) In paragraph (1)(a), identity information has the same meaning as in section 402.1 of the Criminal Code .
Canada Recovery Benefits Act — C-10.10 40
Designation — investigators 40 (1) The Minister may designate as an investigator any person or class of persons for the purpose of enforcing section 39 . Authorization (2) The Minister may authorize the Commissioner , as defined in section 2 of the Canada Revenue Agency Act , to designate as an investigator any employee or class of employees of the Agency , as defined in that section 2, for the purpose of enforcing section 39 . Limitation period (3) Proceedings in respect of an offence under this Act may be instituted at any time within, but not later than, five years after the day on which the Minister became aware of the subject matter of the prosecution.
Canada Recovery Benefits Act — C-10.10 41
Consolidated Revenue Fund 41 All money required to do anything in relation to this Act, including all money required by the Minister to administer and enforce this Act or by the Agency , as defined in section 2 of the Canada Revenue Agency Act , to administer and enforce this Act on behalf of the Minister, may, until March 31, 2026, be paid out of the Consolidated Revenue Fund. 2020, c. 12, s. 2 “41” 2021, c. 26, s. 18
Canada Recovery Benefits Act — C-10.10 19.1
19.1 (1) The Auditor General of Canada must, during the first year after the coming into force of this section, complete a performance audit of (a) the benefits paid under the Canada Worker Lockdown Benefit Act and the Canada Recovery Benefits Act ; (b) the benefits paid under the Canada Emergency Response Benefit and the Canada Emergency Wage Subsidy programs; (c) the efficiency of the benefits referred to in paragraphs (a) and (b) and the means to measure the effectiveness of those benefits; and (d) any payments made under the Canada Emergency Response Benefit, the Canada Emergency Wage Subsidy, the Canada Worker Lockdown Benefit Act and the Canada Recovery Benefits Act to ineligible recipients and the response of the Canada Revenue Agency with respect to those payments. (2) A report on the review completed under subsection (1) must be submitted to the Speaker of the House of Commons, who must table it before that House as soon as feasible after receiving it, or if the House is not then sitting, on the first day of the next sitting of the House.
Canada Revenue Agency Act — C-10.11
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Canada Revenue Agency Act — C-10.11 1
Short title 1 This Act may be cited as the Canada Revenue Agency Act . 1999, c. 17, s. 1; 2005, c. 38, s. 35
Canada Revenue Agency Act — C-10.11 2
Definitions 2 The definitions in this section apply in this Act. Agency means the Canada Revenue Agency continued by subsection 4(1). ( Agence ) Board means the Board of Management of the Agency established by section 14. ( conseil ) Commissioner means the Commissioner of Revenue appointed under section 25. ( commissaire ) Minister means the Minister of National Revenue, appointed to serve at pleasure by commission under the Great Seal. ( ministre ) program legislation means any other Act of Parliament or any instrument made under it, or any part of such an Act or instrument (a) that the Governor in Council or Parliament authorizes the Minister, the Agency, the Commissioner or an employee of the Agency to administer or enforce, including (i) the Excise Act , (ii) the Excise Tax Act , (iii) the Customs Act , (iv) the Income Tax Act , (v) the Air Travellers Security Charge Act , (vi) the Excise Act, 2001 , (vii) the Softwood Lumber Products Export Charge Act, 2006 , (viii) the Greenhouse Gas Pollution Pricing Act , (ix) the Underused Housing Tax Act , (x) the Select Luxury Items Tax Act , and (xi) [Repealed, 2026, c. 3, s. 147] (xii) the Global Minimum Tax Act ; or (b) under which the Minister or another minister authorizes the Agency, the Commissioner or an employee of the Agency to administer a program or carry out an activity. ( législation fiscale ) 1999, c. 17, s. 2; 2002, c. 22, s. 322; 2005, c. 38, ss. 36, 140; 2006, c. 13, s. 120; 2018, c. 12, s. 193 2022, c. 5, s. 30 2022, c. 10, s. 162 2022, c. 10, s. 173 2024, c. 15, s. 117 2024, c. 17, s. 101 2024, c. 17, s. 111 2026, c. 3, s. 147
Canada Revenue Agency Act — C-10.11
Agency means the Canada Revenue Agency continued by subsection 4(1). ( Agence )
Canada Revenue Agency Act — C-10.11
Board means the Board of Management of the Agency established by section 14. ( conseil )
Canada Revenue Agency Act — C-10.11
Commissioner means the Commissioner of Revenue appointed under section 25. ( commissaire )
Canada Revenue Agency Act — C-10.11
Minister means the Minister of National Revenue, appointed to serve at pleasure by commission under the Great Seal. ( ministre )
Canada Revenue Agency Act — C-10.11 (a)
program legislation means any other Act of Parliament or any instrument made under it, or any part of such an Act or instrument (a) that the Governor in Council or Parliament authorizes the Minister, the Agency, the Commissioner or an employee of the Agency to administer or enforce, including (i) the Excise Act , (ii) the Excise Tax Act , (iii) the Customs Act , (iv) the Income Tax Act , (v) the Air Travellers Security Charge Act , (vi) the Excise Act, 2001 , (vii) the Softwood Lumber Products Export Charge Act, 2006 , (viii) the Greenhouse Gas Pollution Pricing Act , (ix) the Underused Housing Tax Act , (x) the Select Luxury Items Tax Act , and (xi) [Repealed, 2026, c. 3, s. 147] (xii) the Global Minimum Tax Act ; or (b) under which the Minister or another minister authorizes the Agency, the Commissioner or an employee of the Agency to administer a program or carry out an activity. ( législation fiscale )
Canada Revenue Agency Act — C-10.11 3
Binding on Her Majesty 3 This Act is binding on Her Majesty in right of Canada or a province.
Canada Revenue Agency Act — C-10.11 4
Continuation 4 (1) The Canada Customs and Revenue Agency is continued as a body corporate under the name of the Canada Revenue Agency. Agent of Her Majesty (2) The Agency is for all purposes an agent of Her Majesty in right of Canada. Headquarters (3) The headquarters of the Agency must be at such place in Canada as may be designated by the Governor in Council. 1999, c. 17, s. 4; 2005, c. 38, s. 38
Canada Revenue Agency Act — C-10.11 5
Mandate 5 (1) The Agency is responsible for (a) supporting the administration and enforcement of the program legislation; (b) implementing agreements between the Government of Canada or the Agency and the government of a province or other public body performing a function of government in Canada to carry out an activity or administer a tax or program; (c) implementing agreements or arrangements between the Agency and departments or agencies of the Government of Canada to carry out an activity or administer a program; and (d) implementing agreements between the Government of Canada and an aboriginal government to administer a tax. Ancillary functions (2) The Agency may provide any support, advice and services that can be provided in the course of carrying out its mandate under subsection (1). 1999, c. 17, s. 5; 2005, c. 38, s. 39(F)
Canada Revenue Agency Act — C-10.11 6
Powers, duties and functions of Minister 6 (1) The powers, duties and functions of the Minister extend to and include all matters over which Parliament has jurisdiction, not by law assigned to any department, board or agency of the Government of Canada other than the Agency, relating to (a) [Repealed, 2005, c. 38, s. 40] (b) duties of excise; (c) stamp duties and the preparation and issue of stamps and stamped paper, except postage stamps, and the Excise Tax Act , except as therein otherwise provided; (d) internal taxes, unless otherwise provided, including income taxes; (d.1) the collection of debts due to Her Majesty under Part V.1 of the Customs Act ; and (e) such other subjects as may be assigned to the Minister by Parliament or the Governor in Council. Minister responsible (2) The Minister is responsible for the Agency. 1999, c. 17, s. 6; 2005, c. 38, s. 40
Canada Revenue Agency Act — C-10.11 7
Designation of officers 7 The Minister may designate any person, or person within a class of persons, as an officer as defined in section 2 of the Excise Act or section 2 of the Excise Act, 2001 to exercise any powers or perform any duties and functions of an officer under those Acts that the Minister may specify. 1999, c. 17, s. 7; 2002, c. 22, s. 323; 2005, c. 38, s. 41
Canada Revenue Agency Act — C-10.11 8
Authorization to act on Minister’s behalf 8 (1) The Minister may authorize the Commissioner or any other person employed or engaged by the Agency or who occupies a position of responsibility in the Agency, subject to any terms and conditions that the Minister may specify, to exercise or perform on the Minister’s behalf any power, duty or function of the Minister under any Act of Parliament or of a province. Application (2) Subsection (1) does not apply where an Act of Parliament, other than this Act, or an Act of a province authorizes the Minister to delegate the power, duty or function to any person or authorizes any person to exercise or perform it. Limitation (3) Subsection (1) does not include (a) a power to make regulations; or (b) a power, duty or function of the Minister under this Act, other than those referred to in subsection 6(1) or section 7. Commissioner’s authorization (4) The Commissioner may authorize any person employed or engaged by the Agency or who occupies a position of responsibility in the Agency to exercise or perform on the Minister’s behalf any power, duty or function that the Commissioner is authorized to exercise or perform under subsection (1).
Canada Revenue Agency Act — C-10.11 9
Minister may direct on exercise of powers 9 The Minister may direct the Commissioner or any other person in the exercise of a power or the performance of a duty or function of the Minister that the Commissioner or the person is authorized to exercise or perform under subsection 8(1) or (4) or under the program legislation. 1999, c. 17, s. 9; 2005, c. 38, s. 42(F)
Canada Revenue Agency Act — C-10.11 10
Direction from other federal ministers 10 If another federal minister authorizes the Commissioner or any other person employed or engaged by the Agency or who occupies a position of responsibility in the Agency to exercise a power or perform a duty or function, the Minister may, at the request of that federal minister, direct the person in the exercise of the power or performance of the duty or function.
Canada Revenue Agency Act — C-10.11 11
Directions to the Agency 11 (1) The Minister may issue a written direction to the Agency, addressed to the Chair of the Board, on any matter within the authority or responsibility of the Board that, in the Minister’s opinion, affects public policy or could materially affect public finances. Statutory instruments (2) A direction issued under subsection (1) is not a statutory instrument for the purposes of the Statutory Instruments Act .
Canada Revenue Agency Act — C-10.11 12
Compliance with directions 12 Every person who is directed by the Minister under section 9 or 10 or subsection 11(1) must comply with the direction.
Canada Revenue Agency Act — C-10.11 13
Minister’s power of inquiry 13 The Minister may inquire into any activity of the Agency and has access to any information under the Agency’s control.
Canada Revenue Agency Act — C-10.11 14
Establishment 14 There shall be a Board of Management of the Agency consisting of fifteen directors, including the Chair, the Commissioner, a director nominated by each province and one director nominated by the territories.
Canada Revenue Agency Act — C-10.11 15
Appointment and tenure of directors 15 (1) Each director, other than the Commissioner and the Chair, must be appointed by the Governor in Council to hold office during pleasure for any term of not more than three years that will ensure, as far as possible, the expiry in any one year of the terms of office of not more than one half of the directors. Directors nominated by the provinces and territories (2) Each director nominated by a province or the territories must be selected by the Governor in Council from a list of nominees submitted by the minister responsible for revenue administration in the province or a territory, or by another minister that the province or a territory designates. Absence of nomination (3) If a province does not submit, or none of the territories submit, a list of nominees who are qualified for appointment as directors within two months after the day on which this Act is assented to, or within six months after the day on which the position of the director nominated by the province or territories becomes vacant, the Governor in Council may appoint a director, notwithstanding subsection (2).
Canada Revenue Agency Act — C-10.11 16
Qualifications of directors 16 (1) The directors must be persons who, in the opinion of the Governor in Council, have the experience and the capacity required for discharging their functions. Persons not eligible for appointment (2) No person may be appointed or continue as a director of the Agency who (a) is not a Canadian citizen or a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act ; (b) is a member of the Senate or House of Commons or a member of a provincial or territorial legislature; or (c) is employed on a full-time basis in the federal public administration or the public service of a province or territory. Limitation (3) Paragraph (2)(c) does not apply to the Commissioner. 1999, c. 17, s. 16; 2001, c. 27, s. 210; 2003, c. 22, s. 95(E)
Canada Revenue Agency Act — C-10.11 17
Renewal of term 17 The Governor in Council may renew the term of office of a director, other than the Chair or the Commissioner, for a maximum of two further terms of not more than three years each, but in the case of a director nominated by a province or the territories, the nomination must first be renewed.
Canada Revenue Agency Act — C-10.11 18
Continuation in office 18 If a director, other than the Chair or the Commissioner, is not appointed to take office on the expiry of the term of an incumbent director, the incumbent director may continue in office until a successor is appointed.
Canada Revenue Agency Act — C-10.11 19
Part-time office 19 (1) All the directors except the Commissioner must carry out the duties and functions of their office on a part-time basis. Directors’ fees (2) The Agency must pay the directors, other than the Commissioner, the fees fixed by the Governor in Council for attendance at meetings of the Board or any committee of directors, or for the performance of other duties.
Canada Revenue Agency Act — C-10.11 20
Expenses 20 The directors, other than the 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 residence.
Canada Revenue Agency Act — C-10.11 21
Accident compensation 21 For the purposes of the Government Employees Compensation Act and any regulation made under section 9 of the Aeronautics Act , the directors and the Deputy Commissioner appointed under subsection 26(1) are deemed to be employees in the federal public administration. 1999, c. 17, s. 21; 2003, c. 22, s. 224(E); 2004, c. 16, s. 2(F)
Canada Revenue Agency Act — C-10.11 22
Appointment and tenure of Chair 22 The Chair of the Board must be appointed by the Governor in Council to hold office during pleasure for a term of not more than five years, which term may be renewed for one further term of not more than five years.
Canada Revenue Agency Act — C-10.11 23
Incapacity or vacancy 23 In the event of the absence or incapacity of the Chair or a vacancy in that office, the Minister may appoint another director to exercise the powers and perform the duties and functions of the Chair, but no director may be so appointed for a term of more than sixty days without the approval of the Governor in Council.
Canada Revenue Agency Act — C-10.11 24
Powers, duties and functions of Chair 24 The Chair must preside at meetings of the Board and exercise any powers and perform any duties and functions that are assigned by the by-laws of the Agency.
Canada Revenue Agency Act — C-10.11 25
Appointment and tenure of Commissioner 25 The Commissioner of Revenue must be appointed by the Governor in Council to hold office during pleasure for a term of not more than five years, which term may be renewed for one or more further terms of not more than five years each. 1999, c. 17, s. 25; 2005, c. 38, s. 140
Canada Revenue Agency Act — C-10.11 26
Appointment and tenure of Deputy Commissioner 26 (1) A Deputy Commissioner of Revenue may be appointed by the Governor in Council to hold office during pleasure for a term of not more than five years, which term may be renewed for one or more further terms of not more than five years each. Duties of Deputy Commissioner (2) The Deputy Commissioner must exercise the powers and perform the duties and functions that the Commissioner assigns. When Deputy acts for Commissioner (3) The Deputy Commissioner must act as Commissioner if the Commissioner is absent or incapacitated or the office of Commissioner is vacant and, for that purpose, has all the powers, duties and functions of the Commissioner. 1999, c. 17, s. 26; 2004, c. 16, s. 4(F); 2005, c. 38, s. 43