GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada Revenue Agency Act — C-10.11 62
Contracts with Her Majesty 62 The Agency may enter into contracts, agreements or other arrangements with Her Majesty as if it were not an agent of Her Majesty.
Canada Revenue Agency Act — C-10.11 63
Agreements to administer a tax 63 (1) The Agency may enter into or amend an agreement with a provincial, territorial or aboriginal government to administer a tax or other fiscal measure if the agreement is in accordance with guidelines relating to agreements of that kind established jointly by the Minister and the Minister of Finance. Application of the Federal-Provincial Fiscal Arrangements Act (2) Parts III and III.1 of the Federal-Provincial Fiscal Arrangements Act do not apply to an agreement entered into or amended under subsection (1). 1999, c. 17, s. 63; 2005, c. 38, s. 51
Canada Revenue Agency Act — C-10.11 63.1
Agreements — organ donors 63.1 (1) The Agency may enter into an agreement with a provincial or territorial government to collect — using the returns of income filed under paragraph 150(1)(d) of the Income Tax Act — any information that the province or territory requires for the purpose of establishing or maintaining an organ and tissue donor registry in the province or territory. Disclosure (2) The Agency may disclose to the province or territory in which an individual resides the information collected in accordance with the agreement if, in their return of income, that individual authorized the Agency to provide the information to that province or territory. 2021, c. 12, s. 1
Canada Revenue Agency Act — C-10.11 64
Interpretation 64 For greater certainty, nothing in this Act gives the Agency the power to enter into any agreement under Part III, III.1 or VII of the Federal-Provincial Fiscal Arrangements Act , or under the Canada–Nova Scotia Offshore Petroleum Resources Accord Implementation and Offshore Renewable Energy Management Act or the Canada–Newfoundland and Labrador Atlantic Accord Implementation and Offshore Renewable Energy Management Act or to amend an agreement entered into under those Acts. 1999, c. 17, s. 64; 2014, c. 13, s. 115 2024, c. 20, s. 214 2024, c. 20, s. 216
Canada Revenue Agency Act — C-10.11 65
International contracts 65 The Agency may not enter into a contract, agreement or other arrangement, other than a contract for the procurement of goods and services by the Agency, with (a) an international organization; (b) the government of a foreign state or a subdivision of a foreign state; (c) an institution of an organization or government referred to in paragraph (a) or (b); or (d) a person acting on behalf of or retained by a body referred to in any of paragraphs (a) to (c).
Canada Revenue Agency Act — C-10.11 66
Choice of service providers 66 Notwithstanding section 9 of the Department of Public Works and Government Services Act , the Agency may procure goods and services, other than legal services, from outside the federal public administration. 1999, c. 17, s. 66; 2003, c. 22, s. 224(E)
Canada Revenue Agency Act — C-10.11 67
Legal services 67 (1) Subject to subsection (2), the Attorney General of Canada must advise the Agency on all matters of law connected with the Agency and must have the regulation and conduct of all litigation for or against the Agency. Exception (2) The Agency may, with the approval of the Attorney General of Canada or the Governor in Council, (a) appoint its own legal officers; or (b) retain the services of legal counsel from outside the Department of Justice.
Canada Revenue Agency Act — C-10.11 68
Services by Public Service Commission 68 If the Agency requests it to do so, the Public Service Commission may, as a service to the Agency, perform any activity that the Commission is authorized to carry out under the Public Service Employment Act , and the Commission may recover its costs in providing the service.
Canada Revenue Agency Act — C-10.11 69
Legal proceedings 69 Actions, suits or other legal proceedings in respect of any right or obligation acquired or incurred by the Agency, whether in its own name or in the name of Her Majesty in right of Canada, may be brought or taken by or against the Agency in the name of the Agency.
Canada Revenue Agency Act — C-10.11 70
Assertions against third parties 70 Unless a person who deals with the Agency or with any person who has acquired rights from it knows that the facts asserted are true, the Agency may not assert against the person that (a) this Act or the by-laws of the Agency have not been complied with; (b) a person held out by the Agency to be its Commissioner, a director or an employee has not been duly appointed or has no authority to exercise the powers and perform the duties that are usual for a person in that position; or (c) a document issued by the Commissioner, a director or an employee of the Agency having apparent authority to issue it is invalid because the person lacked actual authority to issue it.
Canada Revenue Agency Act — C-10.11 71
Intellectual property 71 The Agency may license, sell or otherwise make available any patent, copyright, industrial design, trademark or other similar property right that it holds or develops. 1999, c. 17, s. 71 2014, c. 20, s. 366(E)
Canada Revenue Agency Act — C-10.11 72
Inventions 72 Notwithstanding section 9 of the Public Servants Inventions Act , the administration and control of any invention made by an employee of the Agency and vested in Her Majesty by that Act and any patent issued with respect to the invention are vested in the Agency.
Canada Revenue Agency Act — C-10.11 73
Definitions 73 The definitions in this section apply in this section and in sections 74 to 84. administration means the right to use, manage, construct, maintain or repair real property and immovables. ( gestion ) Agency immovable means an immovable under the administration of the Agency. ( immeubles de l’Agence ) Agency real property means real property under the administration of the Agency. ( biens réels de l’Agence ) immovable has the same meaning as in section 2 of the Federal Real Property and Federal Immovables Act . ( immeuble ) licence has the same meaning as in section 2 of the Federal Real Property and Federal Immovables Act . ( permis ) real property has the same meaning as in section 2 of the Federal Real Property and Federal Immovables Act . ( biens réels ) 1999, c. 17, s. 73; 2001, c. 4, s. 131
Canada Revenue Agency Act — C-10.11
administration means the right to use, manage, construct, maintain or repair real property and immovables. ( gestion )
Canada Revenue Agency Act — C-10.11
Agency immovable means an immovable under the administration of the Agency. ( immeubles de l’Agence )
Canada Revenue Agency Act — C-10.11
Agency real property means real property under the administration of the Agency. ( biens réels de l’Agence )
Canada Revenue Agency Act — C-10.11
immovable has the same meaning as in section 2 of the Federal Real Property and Federal Immovables Act . ( immeuble )
Canada Revenue Agency Act — C-10.11
licence has the same meaning as in section 2 of the Federal Real Property and Federal Immovables Act . ( permis )
Canada Revenue Agency Act — C-10.11
real property has the same meaning as in section 2 of the Federal Real Property and Federal Immovables Act . ( biens réels )
Canada Revenue Agency Act — C-10.11 74
Administration of real property and immovables 74 (1) The Agency has the administration of (a) real property acquired by the Agency by purchase, lease, transfer, gift, devise or otherwise; and (b) immovables acquired by the Agency by purchase, transfer, gift, legacy or otherwise and immovables of which it is the lessee. Title (2) Agency real property and Agency immovables are the property of the Crown and title may be held in the name of Her Majesty in right of Canada or in the name of the Agency. Transfer of administration of real property and immovables (3) For greater certainty, where the administration of any real property or immovable is transferred to the Agency, that real property or immovable is Agency real property or an Agency immovable. 1999, c. 17, s. 74; 2001, c. 4, s. 131
Canada Revenue Agency Act — C-10.11 75
Acquisition and leasing of real property and immovables 75 (1) The Agency may, in its own name or in the name of Her Majesty in right of Canada, (a) acquire real property by purchase, lease, gift, devise or otherwise; and (b) acquire immovables by purchase, gift, legacy or otherwise and lease immovables as lessee. Disposition and leasing of real property and immovables (2) The Agency may (a) dispose of Agency real property by sale, lease, gift or otherwise; and (b) dispose of Agency immovables by sale, gift or otherwise and lease Agency immovables as lessor. Transactions with Her Majesty (3) The Agency may, as if it were not an agent of Her Majesty, (a) acquire real property from, or dispose of Agency real property to, Her Majesty by deed, lease or otherwise; and (b) acquire immovables from, and dispose of Agency immovables to, Her Majesty, by act or otherwise, and lease immovables from, or lease Agency immovables to, Her Majesty. 1999, c. 17, s. 75; 2001, c. 4, s. 131
Canada Revenue Agency Act — C-10.11 76
Licences 76 The Agency may give, acquire, relinquish or accept the relinquishment of a licence. 1999, c. 17, s. 76; 2001, c. 4, s. 131
Canada Revenue Agency Act — C-10.11 77
Transfers to provinces 77 (1) The Agency may transfer to Her Majesty in right of a province the administration and control of any Agency real property and Agency immovables. Transfers from provinces (2) The Agency may accept a transfer of the administration and control of any real property or immovables held by Her Majesty in right of a province. 1999, c. 17, s. 77; 2001, c. 4, s. 131
Canada Revenue Agency Act — C-10.11 78
Grants and concessions 78 (1) Agency real property may be granted and Agency immovables may be conceded (a) by letters patent under the Great Seal; (b) by an instrument of grant or an act of concession stating that it has the same force and effect as if it were letters patent; (c) by a plan if, under the laws of Canada or a province, a plan may operate as an instrument or act granting, conceding, dedicating, transferring or conveying real property or immovables; (d) by any instrument or act by which, under the laws in force in the province in which they are situated, real property or immovables may be transferred by a natural person; or (e) by any instrument or act by which, under the laws in force in a jurisdiction outside Canada in which they are situated, real property or immovables may be transferred. Leases (2) A leasehold estate in Agency real property within Canada may also be granted and a lease of Agency immovables within Canada may also be conceded by a lease that is not an instrument or act referred to in paragraph (1)(a) or (b), whether or not it is an instrument or act by which real property or immovables in a province may be transferred by a natural person. Effect of instrument or act (3) An instrument or act referred to in paragraph (1)(b) has the same force and effect as if the instrument or act were letters patent under the Great Seal. 1999, c. 17, s. 78; 2001, c. 4, s. 131
Canada Revenue Agency Act — C-10.11 79
Signing instruments and acts 79 A licence, an instrument or an act granting, conceding or transferring Agency real property or Agency immovables, other than letters patent, must be signed by persons authorized to do so by the Agency. 1999, c. 17, s. 79; 2001, c. 4, s. 131
Canada Revenue Agency Act — C-10.11 80
Grants and concessions to Agency 80 The Agency may grant Agency real property, and may concede Agency immovables, to itself. 1999, c. 17, s. 80; 2001, c. 4, s. 131
Canada Revenue Agency Act — C-10.11 81
Utilities 81 (1) The Agency may provide utilities and other services on or from Agency real property and Agency immovables. Services (2) In carrying out its mandate, the Agency may incur expenditures or perform, or have performed, services or work in relation to any real property, immovable, work or other property not belonging to the Agency, with the consent of the owner. 1999, c. 17, s. 81; 2001, c. 4, s. 131
Canada Revenue Agency Act — C-10.11 82
Grants to municipalities 82 The Agency may make grants to a local municipality in an amount not greater than the taxes that might be levied by the municipality in respect of any Agency real property or Agency immovables if the Agency were not an agent of Her Majesty. 1999, c. 17, s. 82; 2001, c. 4, s. 131
Canada Revenue Agency Act — C-10.11 83
Consideration 83 Despite the Financial Administration Act , the amount of the rent or other consideration charged for the lease or easement of Agency real property, or the lease of or servitude over Agency immovables or a licence in respect of Agency real property or Agency immovables may be less than, equal to or more than the costs borne by Her Majesty in right of Canada in relation to the property. 1999, c. 17, s. 83; 2001, c. 4, s. 131
Canada Revenue Agency Act — C-10.11 84
Federal Real Property and Federal Immovables Act not applicable 84 (1) Subject to subsections (2) and (3), the Federal Real Property and Federal Immovables Act does not apply to the Agency. Sections that apply to Agency (2) Sections 8 and 9, subsection 11(2) and sections 12, 13 and 14 of the Federal Real Property and Federal Immovables Act apply to the Agency and any reference in those provisions to (a) federal real property is to be read as a reference to Agency real property; (b) federal immovables is to be read as a reference to Agency immovables; and (c) an instrument or act referred to in paragraph 5(1)(b) of that Act is to be read as a reference to an instrument or act referred to in paragraph 78(1)(b) of this Act. Par. 16(2)(g) of the Federal Real Property and Federal Immovables Act applies (3) Paragraph 16(2)(g) of the Federal Real Property and Federal Immovables Act applies to the Agency as if it were an agent corporation within the meaning of that Act. 1999, c. 17, s. 84; 2001, c. 4, s. 131
Canada Revenue Agency Act — C-10.11 85
Other provisions inapplicable 85 Section 61 of the Financial Administration Act and the Surplus Crown Assets Act do not apply to the Agency.
Canada Revenue Agency Act — C-10.11 86
Expropriation 86 For the purposes of the Expropriation Act , the Minister is deemed to be a minister referred to in paragraph (b) of the definition Minister in section 2 of that Act and the Agency is deemed to be a department named in Schedule I to the Financial Administration Act .
Canada Revenue Agency Act — C-10.11 87
Audits 87 The Auditor General of Canada is the auditor for the Agency and must (a) annually audit and provide an opinion to the Agency and the Minister on the financial statements of the Agency; and (b) provide the Minister, the Commissioner and the Board with copies of reports of audits carried out under this section. 1999, c. 17, s. 87; 2012, c. 19, s. 189
Canada Revenue Agency Act — C-10.11 88
Annual report 88 (1) The Agency must, before December 31 of each year following the Agency’s first full year of operations, submit an annual report on the operations of the Agency for the preceding fiscal year to the Minister, and the Minister must cause a copy of the report to be tabled in each House of Parliament on any of the first fifteen days on which that House is sitting after the Minister receives it. Form and contents (2) The annual report must include (a) the financial statements of the Agency, prepared in accordance with accounting principles consistent with those applied in preparing the Public Accounts referred to in section 64 of the Financial Administration Act , and the Auditor General of Canada’s opinion on them; (b) information about the Agency’s performance with respect to the objectives established in the corporate business plan; (c) a summary statement of any assessment prepared under section 59; (d) any report made by the Public Service Commission under subsection 56(1); and (e) any other information that the Minister may require to be included in it. 1999, c. 17, s. 88; 2012, c. 19, s. 190
Canada Revenue Agency Act — C-10.11 89
Review of Act after five years 89 (1) Five years after the coming into force of this section, a comprehensive review and assessment of the provisions and operation of this Act must be undertaken by any committee of the House of Commons, of the Senate or of both Houses of Parliament that is designated or established for that purpose. Tabling of report (2) The committee designated or established for the purpose of subsection (1) must submit a report to Parliament within a reasonable time after the completion of its review and assessment.
Canada Revenue Agency Act — C-10.11 89.1
Official Languages Act applies 89.1 For greater certainty, the Official Languages Act applies to the Agency and the Agency has the duty, under section 25 of that Act, to ensure that, where services are provided or made available by another person or organization on its behalf, any member of the public in Canada or elsewhere can communicate with and obtain those services from that person or organization in either official language, in any case where those services, if provided by the Agency, would be required under Part IV of that Act to be provided in either official language.
Canada Revenue Agency Act — C-10.11 90
Powers, duties and functions 90 Any power, duty or function that, immediately before the coming into force of this section, was vested in the Deputy Minister of National Revenue or any employee under the Deputy Minister’s authority by virtue of an Act of Parliament or any instrument made under an Act of Parliament or under a contract, lease, licence or other document is transferred to the Commissioner or to the appropriate employee of the Agency, as the case may be.
Canada Revenue Agency Act — C-10.11 91
Continuation of staff 91 (1) Subject to section 92, every person who is appointed for an indeterminate period as an employee in the Department of National Revenue immediately before the coming into force of this section is deemed, on the day on which this section comes into force, (a) to have received notice from the Department as required by section 7.4.1 of the Work Force Adjustment Directive, defined in subsection 11(1) of the Financial Administration Act , of an offer of employment from the Agency that constitutes a Type 1 transitional employment arrangement, as described in section 7.2.2 of the Directive; and (b) to have had their employment terminated under paragraph 11(2)(g.1) of the Financial Administration Act . Deemed acceptance of offer of employment (2) An employee who does not notify the Agency in writing within sixty days after the day on which this section comes into force that the employee refuses the job offer from the Agency is deemed to have accepted it in accordance with section 7.4.2 of the Work Force Adjustment Directive and to have become an employee of the Agency on the day of the termination of their employment in the Department. Employees who refuse job offers (3) An employee who refuses a job offer deemed to have been made by the Agency under subsection (1) is entitled to receive the benefits for employees who refuse job offers, provided under (a) paragraph 11(2)(g.1) and subsection 11(2.01) of the Financial Administration Act ; and (b) Part VII of the Work Force Adjustment Directive. Agency deemed to be employer (4) An employee referred to in subsection (3) is deemed to be an employee of the Agency, beginning on the day that this section comes into force and ending on the day of their written refusal, and the Agency is deemed to be their employer for all purposes during that period, as well as for the purpose of administering the benefits referred to in subsection (3) after that period. Interpretation (5) In this section, a reference to any provision in the Work Force Adjustment Directive is to be read as a reference to the equivalent provision of a collective agreement, if the collective agreement contains provisions that replace the Directive.
Canada Revenue Agency Act — C-10.11 92
Executive group 92 (1) Every indeterminate employee who was a member of the Executive Group in the Department of National Revenue immediately before the coming into force of this section is deemed, on the day on which this section comes into force, (a) to have received an offer of employment from the Agency; and (b) to have had their employment terminated under paragraph 11(2)(g.1) of the Financial Administration Act . Ineligibility for benefits (2) An employee whose employment is terminated under subsection (1) is not eligible for benefits under the Treasury Board Executive Employment Transition Policy. Deemed acceptance of offer of employment (3) An employee referred to in subsection (1) who does not notify the Agency in writing within sixty days after the day on which this section comes into force that the employee refuses the job offer from the Agency is deemed to have accepted it and to have become an employee of the Agency on the day of the termination of their employment in the Department. Continuation of terms and conditions of employment (4) An employee referred to in subsection (3) continues to be subject to the same terms and conditions of employment until they are modified by the Agency. Severance pay (5) Employees who are deemed by subsection (3) to have become employees of the Agency are not entitled to receive severance pay in cash, but the Agency is deemed to accept the accumulated severance liability of the Treasury Board under the Financial Administration Act to those employees. When offer refused (6) An employee who refuses a job offer deemed to have been made by the Agency under subsection (1) is entitled to receive the benefits provided under subsection 11(2.01) of the Financial Administration Act and to severance pay, as provided for under that Act. Agency deemed to be employer (7) An employee referred to in subsection (6) is deemed to be an employee of the Agency, beginning on the day that this section comes into force and ending on the day of their written refusal, and the Agency is deemed to be their employer for all purposes during that period, as well as for the purpose of administering the benefits referred to in subsection (6) after that period.
Canada Revenue Agency Act — C-10.11 93
Term and other employees 93 On the coming into force of this section, every person employed in the Department of National Revenue who is not appointed for an indeterminate period continues as an employee of the Agency subject to the same terms and conditions of employment.
Canada Revenue Agency Act — C-10.11 94
Continuation of positions 94 (1) Every position in the Department of National Revenue on the coming into force of this section, other than a statutory position occupied by a person appointed by the Governor in Council, is transferred to the Agency. Positions occupied (2) Every person who is deemed to have accepted a job offer under section 91 or 92 or whose employment is continued under section 93 occupies the same position in the Agency as the person occupied in the Department of National Revenue.
Canada Revenue Agency Act — C-10.11 95
Employees on probation 95 (1) Every employee referred to in subsection 91(1), subsection 92(1) or section 93 who is considered under section 28 of the Public Service Employment Act to be on probation on the coming into force of this section continues on probation with the Agency until the end of any period established by the Public Service Commission by regulation for that employee or a class of employees of which that employee is a member. Employees of the Agency on probation (2) Every employee of the Agency who is considered to be on probation under section 28 of the Public Service Employment Act on the coming into force of section 53 continues on probation with the Agency until the end of any period established by the Public Service Commission by regulation for that employee or a class of employees of which that employee is a member. Rejection (3) Subsection 28(2) of the Public Service Employment Act applies to employees referred to in subsection (1) or (2), but the reference to deputy head in subsection 28(2) of that Act is to be read as a reference to the Commissioner.