1. Authority and purpose

The Canada Customs and Revenue Agency (the “Agency”) was established effective November 1, 1999, under the Canada Customs and Revenue Agency Act. The Agency was originally established to support the evolution of tax administration and customs services in Canada. This role has changed in respect of the provision of customs services as a result of the creation of Canada Border Services Agency (CBSA).

On December 12, 2003, the government announced a restructuring, which resulted in the creation of the Canada Border Services Agency. While responsibility for the administration of the Customs Act has been transferred in large part to the CBSA, the responsibility for the collection of amounts owing or payable under Part V.1 of the Customs Act was not transferred to the CBSA. These amounts, and all other revenues, expenses, assets, and liabilities applicable to the customs program, are included in these financial statements.

The Agency is a departmental corporation named in Schedule II of the Financial Administration Act and reports to Parliament through the Minister of National Revenue. The Agency's expenses are funded by the Government of Canada through appropriations.

The Agency administers, on behalf of others, income taxes and sales taxes, Canada Pension Plan (CPP) contributions, Employment Insurance (EI) premiums, as well as amounts collected for other groups or organizations. The Agency is responsible for the administration and enforcement of the following acts or portions of these acts and certain other acts for which the Minister of National Revenue has a mandated role including: the Air Travellers Security Charge Act, the Canada Customs and Revenue Agency Act, the Children's Special Allowances Act, Part V.1 of the Customs Act, the Excise Act, the Excise Tax Act (includes GST/HST), the Excise Act, 2001, the Income Tax Act, and others. As a result of the creation of the CBSA, Acts that were formerly administered by the CCRA such as the Customs Tariff and those portions of the Customs Act, other than Part V.1, are administered by the CBSA.

The Agency's mandate is to provide support, advice and services when:

(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 Aboriginal governments to administer a tax.

In delivering its mandate, the Agency:

• collects revenues and administers tax and other legislation for the Federal Government and for certain provinces and territories and others, including First Nations; and
• delivers certain federal and provincial governments' social and economic benefit programs to Canadians, through the tax system.

The Minister of National Revenue is responsible for the Agency and is accountable to Parliament for the administration and the enforcement of the various tax programs' legislation.

In the province of Quebec, the Ministère du Revenu du Québec (MRQ) acts as an agent of the Agency for the administration of the GST. The Agency monitors cash transfers made by MRQ, reports the GST revenues administered on its behalf, authorizes refunds and transfers funds out of the Consolidated Revenue Fund to MRQ for the purpose of issuing refunds.

Date modified:

2004-10-28