Canada Border Services Agency Act (S.C. 2005, c. 38)

Marginal note:Agreements to administer a tax

• 14 (1) The Agency may enter into or amend an agreement with a provincial or territorial 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.

• Marginal note: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).

Expenditures

Marginal note:Appropriation Acts

15 An appropriation Act may provide that the balance of money appropriated by Parliament for the use of the Agency that remains unexpended at the end of the fiscal year, after the adjustments referred to in section 37 of the Financial Administration Act are made, lapses at the end of the following fiscal year.

Annual Report

Marginal note:Annual report

• 15.1 (1) The Minister shall, as soon as possible after the end of each fiscal year but no later than the end of the calendar year in which that fiscal year ends, cause to be laid before each House of Parliament a report of the operations and performance of the Agency for that fiscal year.

• Marginal note:Reports required by Treasury Board

  (2) The obligation imposed by subsection (1) may be satisfied by the tabling of any reports of the operations and performance of the Agency required by the Treasury Board that contain the information required by that subsection.

Transitional Provisions

Definitions

Marginal note:Definitions

16 The following definitions apply in sections 17 to 19 and 21 to 28.

former agency

former agency means the portion of the federal public administration known as the Canada Border Services Agency. (ancienne agence)

new agency

new agency means the Canada Border Services Agency established under subsection 3(1). (nouvelle agence)

order P.C. 2003-2064

order P.C. 2003-2064 means Order in Council P.C. 2003-2064 of December 12, 2003, registered as SI/2003-216. (décret C.P. 2003-2064)

Former Agency

Marginal note:President and Executive Vice-president

• 17 (1) The persons occupying the positions of President and Executive Vice-president of the former agency on the day on which this section comes into force become the President and Executive Vice-president of the new agency on that day and are deemed to have been appointed under section 7.

• Marginal note:Positions

  (2) Nothing in this Act is to be construed as affecting the status of an employee who, immediately before the coming into force of this section, occupied a position in the former agency, except that the employee shall, on the coming into force of this section, occupy his or her position in the new agency under the direction of the President.

• Marginal note:Definition of employee

  (3) In subsection (2), employee has the same meaning as in subsection 2(1) of the Public Service Employment Act.

Marginal note:Transfer of appropriations

• 18 (1) Any amount appropriated, for the fiscal year in which this section comes into force, by an appropriation Act based on the Estimates for that year for defraying the charges and expenses of the federal public administration for the former agency that, on the day on which this section comes into force, is unexpended is deemed, on that day, to be an amount appropriated for defraying the charges and expenses of the federal public administration for the new agency.

• Marginal note:Transfer of powers, duties and functions

  (2) Wherever under any Act, order, rule or regulation, or any contract, lease, licence or other document, any power, duty or function is vested in or exercisable by the President of the former agency or an employee of the former agency, the power, duty or function is vested in and shall be exercised by the President of the new agency or an employee of the new agency unless the Governor in Council by order designates a deputy minister or an officer of the federal public administration to exercise that power or perform that duty or function.

• Marginal note:Continuation of proceedings

  (3) Any action, suit or other legal or administrative proceeding to which the former agency or its President is a party that is pending on the coming into force of this section may be continued by or against the new agency or its President in a similar manner and to the same extent as it would have been continued by or against the former agency or its President.

• Marginal note:Deeming

  (4) Decisions made by the President of the former agency are deemed to be decisions made by the President of the new agency.

• Marginal note:Validity of documents

  (5) 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 are made or issued by the President of the former agency or any person under his or her authority continue in force as if they were made or issued by the President of the new agency or a person under his or her authority, as the case may be, until they expire or are repealed, replaced, rescinded or altered.

• Marginal note:Continuation of evidentiary presumption

  (6) Every affidavit sworn, or document purporting to be certified, by an employee of the former 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 new agency after that day.

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.