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Role of the Minister and Ministerial support

Role of Minister

Individually, Ministers are accountable to Parliament for the performance of their duties and functions. They are also responsible, collectively, for carrying out the government's policies as established by Cabinet.

Governance Structure

The governance structure for the Canada Revenue Agency ("Agency" or "CRA"), as set out in the Canada Revenue Agency Act (CRA Act), is unique in Canadian government, comprising of the Minister of National Revenue, the Board of Management, and the Commissioner. The Minister is responsible to Parliament for the CRA, the Commissioner is the Agency's Chief Executive Officer and responsible for its day-to-day management and direction, and the Board of Management oversees the organization and administration of the Agency.

Confidentiality of Taxpayer Information (Section 241 of the Income Tax Act)

Taxpayer information is the subject of rigorous confidentiality provisions set out in tax statutes, such as the Income Tax Act and the Excise Tax Act (GST). This includes information that directly or indirectly identifies the person to whom it relates. Taxpayer information must not be disclosed outside and within the CRA. It should not be used, accessed, or provided to another CRA official unless that official has a work related need ("need to know" rule).

Members of Parliament and their staff may be approached by constituents with inquiries on a tax issue. Tax statutes require the written consent of a taxpayer before their information is provided by the CRA to a Member of Parliament. When claims of specific tax grievances are raised in the media or Parliament, only general replies may be provided with no references to the circumstances of the aggrieved taxpayer even if the issue is misrepresented. This includes addressing information (or misinformation) already in the public domain. If a taxpayer's file held by the CRA includes information about them that is available to the general public, that public information becomes subject to the confidentiality rules for taxpayer information. Public information, in this context, can only be released provided its public nature is referenced, the source of the information is cited, and there is no reference to a CRA file.

When there is a question as to whether information is taxpayer information, and whether it may be disclosed, it should be treated as taxpayer information that cannot be disclosed until confirmed otherwise by a CRA official. More detailed information about Confidentiality of Taxpayer Information (Section 241 of the Income Tax Act) is available in Appendix A.

The CRA has put in place internal controls to safeguard taxpayer information, which is considered to be protected information. See Section 3k – Safeguarding Taxpayer Information, for a more detailed description of these controls.

Cabinet Decision-Making

The Cabinet decision-making process is a key mechanism for achieving overall coherence and coordination in government policies. Policies presented to Parliament and to the public must be the approved policies of the Cabinet. Ministers must work closely together to ensure that their proposals are considered within the broader objectives of the government's agenda and in relation to the proposals of other Ministers. The Cabinet Affairs Unit supports the Minister in this respect.

Cabinet Affairs

The Cabinet Affairs Unit in the Strategy and Integration Branch supports the Minister in his/her duties as a member of Cabinet, and as a member or an invitee of any other Cabinet Committees. Cabinet Affairs also ensures that the Minister is able to represent the viewpoints of the CRA on Government initiatives.

Accountability to Parliament

The Minister of National Revenue is accountable to Parliament for the operation of the CRA and matters relating to the collection of taxes and duties (set out in the Income Tax Act, the Excise Tax Act, and the Excise Act).

Ministers appear regularly before parliamentary committees seeking input into policy and spending priorities, and to discuss departmental performance and results (via reports tabled in Parliament such as the Estimates, the Report on Plans and Priorities, and Departmental Performance Reports). The Minister of National Revenue is supported in this capacity by members of his/her office, as well as Agency officials, including the Parliamentary Affairs Division within the CRA.

Parliamentary Affairs

The Parliamentary Affairs Division in the Public Affairs Branch is the liaison office between the CRA and Parliament. Parliamentary Affairs supports the Office of the Minister of National Revenue in the fulfillment of the Minister's Parliamentary duties. Parliamentary Affairs also informs the Minister, Commissioner, Deputy Commissioner, and senior CRA officials of the business and activities of Parliament, its committees, and of the progress of legislation.

Appointments

The Minister of National Revenue may be required to make recommendations to the Governor in Council on the appointment of the Agency's Board of Management members as well as the Taxpayers' Ombudsman.

Ministerial Support

In performing his/her duties and functions, the Minister of National Revenue is supported by the Commissioner and other Agency officials, in addition to his/her own "exempt" or "political" staff.

When Parliament is sitting, weekly briefings are held with the Commissioner and key Agency officials. Otherwise, regular contact occurs between the Minister's Office and CRA staff who support the Minister's Office, as well as the Minister's Chief of Staff.

Appendix A: Confidentiality of Taxpayer Information (Section 241 of the Income Tax Act)

There is a limited need for the Minister and his/her staff to be provided with taxpayer information. However, should taxpayer information be provided, the following should be noted:

• Unless specifically authorized by statute, the Minister and his/her staff and all other current and former officials are prohibited from:
  • knowingly providing, or knowingly allow to be provided, to any person taxpayer information;
  • knowingly allowing any person to have access to taxpayer information; and
  • knowingly using taxpayer information other than in the course of the administration or enforcement of the Act.
• Breaches of the confidentiality provisions can lead to criminal prosecution with a fine of up to $5,000 and imprisonment for up to 12 months upon conviction. In the case of officials who are employees, a breach is also subject to disciplinary measures up to and including termination.
• There are no statutory provisions that authorize the Minister and his/her staff to disclose taxpayer information to the media or to Parliament.
• Certain exceptions exists, for example, circumstances involving imminent danger of death or physical injury and communication to a police organization when there are reasonable grounds to believe that a serious crime has been committed.

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