Marginal note:References

• 19. (1) A reference to the former agency in any of the following is deemed to be a reference to the new agency:

  • (a) Schedule I to the Access to Information Act under the heading “Other Government Institutions”;

  • (b) the schedule to the Privacy Act;

  • (c) Part I of Schedule I to the Public Service Staff Relations Act;

  • (d) any order of the Governor in Council made under paragraph (b) of the definition “head” in section 3 of the Access to Information Act;

  • (e) any direction of the Governor in Council made under subsection 24(3) of the Auditor General Act;

  • (f) any order of the Governor in Council made under paragraph 29(e) of the Canadian Security Intelligence Service Act;

  • (g) any order of the Governor in Council made under paragraph (b) of the definition “head” in section 3 of the Privacy Act; and

  • (h) any order of the Governor in Council made under the definition “department” in subsection 2(1) of the Public Service Employment Act.

• Marginal note:Deputy head

  (2) The designation of a person as deputy head of the former agency in any of the following is deemed to be a designation of the President of the new agency as deputy head of that agency:

  • (a) any order of the Governor in Council made under paragraph 29(e) of the Canadian Security Intelligence Service Act; and

  • (b) any order of the Governor in Council made under the definition “deputy head” in subsection 2(1) of the Public Service Employment Act.

Canada Customs and Revenue Agency

Marginal note:Positions

20. Nothing in this Act shall be construed as affecting the status of an employee who, immediately before the coming into force of this section, occupied a position in the Canada Customs and Revenue Agency, except that the employee shall occupy that position in the Canada Revenue Agency.

Marginal note:Continuation of rights and property

• 21. (1) Subject to subsection (2), all rights and property of the Canada Customs and Revenue Agency continue as the rights and property of the Canada Revenue Agency.

• Marginal note:Transfer to new agency

  (2) All rights and property of the Canada Customs and Revenue Agency that are in respect of those portions of the Canada Customs and Revenue Agency the control and supervision of which were transferred to the former agency by order P.C. 2003-2064 are transferred to the new agency.

Marginal note:Continuation of obligations and liabilities

• 22. (1) Subject to subsection (2), all obligations and liabilities of the Canada Customs and Revenue Agency continue as obligations and liabilities of the Canada Revenue Agency.

• Marginal note:Transfer to new agency

  (2) All obligations and liabilities of the Canada Customs and Revenue Agency that were incurred in respect of those portions of the Canada Customs and Revenue Agency the control and supervision of which were transferred to the former agency by order P.C. 2003-2064 are transferred to the new agency.

Marginal note:Real property, immovables and licences

• 23. (1) The administration of any real property or immovable, and the administrative responsibility for any licence in respect of any real property or immovable, that was under the administration or administrative responsibility of the Canada Customs and Revenue Agency immediately before the coming into force of this section and that was used for or in support of those portions of the Canada Customs and Reve­nue Agency the control and supervision of which were transferred to the former agency by order P.C. 2003-2064 are transferred to the Minister.

• Marginal note:List

  (2) As soon as practicable after the coming into force of this section, the Minister of National Revenue shall publish in the Canada Gazette a list of the real property and immovables the administration of which was transferred under subsection (1) in such a way that each is sufficiently identified.

• Marginal note:Title

  (3) Where the title of any real property or immovable was held in the name of the Canada Customs and Revenue Agency immediately before the coming into force of this section and that real property or immovable was used for or in support of those portions of the Canada Customs and Revenue Agency the control and supervision of which were transferred to the former agency by order P.C. 2003-2064, the title to that real property or immovable is deemed to be held in the name of Her Majesty in right of Canada.

• Marginal note:Other real property, immovables and licences — Canada Revenue Agency

  (4) The administration of any real property or immovable, and the administrative responsibility for any licence in respect of any real property or immovable, that is not referred to in subsection (1) and that was under the administration or administrative responsibility of the Canada Customs and Revenue Agency immediately before the coming into force of this section continues under the administration or administrative responsibility, as the case may be, of the Canada Revenue Agency.

Marginal note:Continuation of legal proceedings: Canada Revenue Agency

• 24. (1) Subject to subsection (2), any action, suit or other legal or administrative proceeding to which the Canada Customs and Revenue Agency is a party that is pending on the coming into force of this section may be continued by or against the Canada Revenue Agency in the same manner and to the same extent as it could have been continued by or against the Canada Customs and Revenue Agency.

• Marginal note:Continuation of legal proceedings: new agency

  (2) Any action, suit or other legal or administrative proceeding to which the Canada Customs and Revenue Agency is a party that is pending on the coming into force of this section may be continued by or against the new agency in the same manner and to the same extent as it could have been continued by or against the Canada Customs and Revenue Agency in respect of those portions of the Canada Customs and Reve­nue Agency the control and supervision of which were transferred to the former agency by order P.C. 2003-2064.

Marginal note:Validity of documents: Canada Revenue Agency

• 25. (1) Subject to subsection (2), all orders, rules, regulations, decisions, determinations and re-determinations, directions, licences, authorizations, certificates, consents, approvals, declarations, designations, permits, registrations, rates or other documents that are in force on the coming into force of this section and that were made or issued by the Minister of National Revenue or by the Commissioner of Customs and Revenue or any person under their authority continue in force as if they were made or issued by the Minister of National Revenue or the Commissioner of Revenue or any person under their authority, as the case may be, until they expire or are repealed, replaced, rescinded or altered.

• Marginal note:Validity of documents

  (2) All orders, rules, regulations, decisions, determinations and re-determinations, directions, licences, authorizations, certificates, consents, approvals, declarations, designations, permits, registrations, rates or other documents that are in force on the coming into force of this section and that were made or issued by the Minister of National Revenue or by the Commissioner of Customs and Revenue or any person under their authority that are in respect of those portions of the Canada Customs and Revenue Agency the control and supervision of which were transferred to the former agency by order P.C. 2003-2064 continue in force as if they were made or issued by the Minister, the President of the new agency or a person under their authority, as the case may be, until they expire or are repealed, replaced, rescinded or altered.

Marginal note:Continuation of evidentiary presumption: Canada Revenue Agency

• 26. (1) Subject to subsection (2), every affidavit sworn, or document purporting to be certified, by an employee of the Canada Customs and Revenue Agency before the day on which this section comes into force has the same probative value as if it were sworn or certified by an employee of the Canada Revenue Agency after that day.

• Marginal note:Continuation of evidentiary presumption: Canada Border Services Agency

  (2) Every affidavit sworn, or document purporting to be certified, by an employee of the Canada Customs and Revenue Agency before the day on which this section comes into force that was sworn or was purported to be certified in respect of those portions of the Canada Customs and Revenue Agency the control and supervision of which were transferred to the former agency by order P.C. 2003-2064 has the same probative value as if it were sworn or certified by an employee of the new agency after that day.

Marginal note:References

• 27. (1) Subject to subsection (2), every reference to the Canada Customs and Revenue Agency, the Commissioner of Customs and Revenue, the Deputy Commissioner of Customs and Revenue or any person under their authority in a document issued in the name of the Canada Customs and Revenue Agency, the Commissioner of Customs and Revenue or the Deputy Commissioner of Customs and Revenue is to be read, unless the context otherwise requires, as a reference to the Canada Revenue Agency, the Commissioner of Revenue, the Deputy Commissioner of Revenue or a person under their authority, as the case may be.

• Marginal note:References

  (2) Every reference to the Canada Customs and Revenue Agency, the Commissioner of Customs and Revenue, the Deputy Commissioner of Customs and Revenue or any person under their authority in a document issued in the name of the Canada Customs and Revenue Agency, the Commissioner of Customs and Revenue or the Deputy Commissioner of Customs and Revenue is to be read in respect of those documents that relate to those portions of the Canada Customs and Revenue Agency the control and supervision of which were transferred to the former agency by order P.C. 2003-2064, unless the context otherwise requires, as a reference to the new agency, the President of the new agency, the Executive Vice-president of the new agency or a person under their authority, as the case may be.

Marginal note:References in documents and other provisions: Canada Revenue Agency

• 28. (1) Subject to subsection (2), any expression referring to the Deputy Minister of National Revenue, the Department of National Revenue, the Commissioner of Customs and Revenue or the Canada Customs and Revenue Agency in any document, any instrument made under an Act of Parliament or any provision of an Act of Parliament not amended by this Act is to be read, unless the context otherwise requires, as a reference to the Commissioner of Revenue or the Canada Revenue Agency, as the case may be.

• Marginal note:References in documents and other provisions: Canada Border Services Agency

  (2) Any expression referring to the Deputy Minister of National Revenue, the Department of National Revenue, the Commissioner of Customs and Revenue or the Canada Customs and Revenue Agency in any document, any instrument made under an Act of Parliament or any provision of an Act of Parliament not amended by this Act and the document, instrument or provision is in respect of those portions of the Canada Customs and Revenue Agency the control and supervision of which were transferred to the former agency by order P.C. 2003-2064 is to be read, unless the context otherwise requires, as a reference to the President of the new agency or the new agency, as the case may be.

Royal Canadian Mint Act

Marginal note:Royal Canadian Mint Act

29. The Minister of National Revenue is the Minister for the purposes of the Royal Canadian Mint Act until another member of the Queen’s Privy Council for Canada is designated under section 2.1 of that Act, as enacted by section 130 of this Act.

CONSEQUENTIAL AMENDMENTS

1995, c. 40Agriculture and Agri-Food Administrative Monetary Penalties Act

30. The definition “Minister” in section 2 of the Agriculture and Agri-Food Administrative Monetary Penalties Act is replaced by the following:

2002, c. 9, s. 5Air Travellers Security Charge Act

31. The definitions “Agency” and “Commissioner” in section 2 of the Air Travellers Security Charge Act are replaced by the following:

32. Subsection 83(8) of the Act is replaced by the following:

R.S., c. 20 (4th Supp.)Canada Agricultural Products Act

Marginal note:1997, c. 6, s. 39

33. Subsection 19(2) of the Canada Agricultural Products Act is replaced by the following:

1999, c. 17Canada Customs and Revenue Agency Act

34. The long title of the Canada Customs and Revenue Agency Act is replaced by the following:

35. Section 1 of the Act is replaced by the following:

Marginal note:2002, c. 22, s. 322

• 36. (1) The definition législation fiscale et douanière in section 2 of the French version of the Act is repealed.

• (2) The definition “Agency” in section 2 of the Act is replaced by the following:

  “Agency”

  « Agence »

  “Agency” means the Canada Revenue Agency continued by subsection 4(1).

• Marginal note:2002, c. 22, s. 322

  (3) Paragraph (a) of the definition “program legislation” in section 2 of the English version of the Act is replaced by the following:

  • (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 the Air Travellers Security Charge Act, the Customs Act, the Excise Act, the Excise Act, 2001, the Excise Tax Act and the Income Tax Act; or

• (4) Section 2 of the French version of the Act is amended by adding the following in alphabetical order:

  « législation fiscale »

  “program legislation”

  législation fiscale Tout ou partie d’une autre loi fédérale ou de ses textes d’application :

  • a) dont le ministre, l’Agence, le commissaire ou un employé de l’Agence est autorisé par le Parlement ou le gouverneur en conseil à assurer ou contrôler l’application, notamment la Loi sur le droit pour la sécurité des passagers du transport aérien, la Loi sur les douanes, la Loi sur l’accise, la Loi de 2001 sur l’accise, la Loi sur la taxe d’accise et la Loi de l’impôt sur le revenu;

  • b) en vertu desquels le ministre ou un autre ministre autorise l’Agence, le commissaire ou un employé de l’Agence à appliquer un programme ou à exercer une activité.