Minister of National Revenue (Canada)

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Topic: Minister of National Revenue (Canada)

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	Harris v. Canada (C.A.)
		Minister of National Revenue, the British Columbia Court of Appeal confirmed the proposition that the Minister is bound to follow the Act absolutely.
		The Minister of National Revenue and his employees are required to follow the Income Tax Act absolutely, just as taxpayers are required to obey it as it stands.
		Minister of National Revenue (No. 1), Le Dain J.A. held that "the duty of the [Minister of National Revenue] under section 202 of the Excise Act is one owing to the Crown rather than [to Rothmans.]"
	reports.fja.gc.ca /fc/2000/pub/v4/2000fc26682.html

	Canada Customs and Revenue Agency Act
		"Minister" means the Minister of National Revenue, appointed to serve at pleasure by commission under the Great Seal.
		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.
		Every affidavit sworn, or document purporting to be certified, by an officer of the Department of National Revenue 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 Agency on or after that day.
	laws.justice.gc.ca /en/C-2.7/text.html

	CITT - Appeals - Decisions - CHAPS RALPH LAUREN, A DIVISION OF 131384 CANADA INC.AND MODES ALTO-REGAL, INC.
		The Deputy Minister of National Revenue, [47] it found that the term “design” may be interpreted as “an outline, sketch, or plan, as of the form and structure of a work of art, an edifice, or a machine to be executed or constructed.
		The Deputy Minister of National Revenue, [26] that payment of a fee is not a condition of the sale if the purchaser can purchase and import the goods without the payment of that fee.
		In support of this statement, he referred to a letter from Polo US to Modes [12] and to a letter from the Department of National Revenue (Revenue Canada) to Polo Ralph Lauren, a division of Modes Alto-Regal, Inc. [13] In further support, Mr.
	www.citt.gc.ca /appeals/decision/ap94212_e.asp

	Friday, May 17, 1996-- ORAL QUESTION PERIOD (049)
		While the minister is busy complaining that there are not enough rich families and refuses to suspend the decision of Revenue Canada on taxing capital gains, the precedent set by this decision could mean the loss of several hundreds of millions of dollars in Canadian tax revenues, thus putting more pressure on taxpayers.
		Is the minister of revenue in her job only to serve the very rich families in Canada, or is it her responsibility to defend the interests of all Quebecers and all Canadians, particularly the most disadvantaged?
		Since the Prime Minister attended the Paris AIDS Summit last October, why did he decline the invitation to participate in the official opening of the International AIDS Conference in Vancouver, something that is unacceptable?
	www.parl.gc.ca /english/hansard/049_96-05-17/049OQ1E.html

	NATIONAL INDIAN BROTHERHOOD v. MINISTER OF NATIONAL REVENUE
		He submitted that the outcome of this appeal must depend primarily on the question of whether the appellant was in fact an agent of the Minister who as an employer had paid its Indian employees wages from which it should have witheld and remitted prescribed amounts pursuant to the Income Tax Act.
		Notwithstanding any other Act of the Parliament of Canada or any Act of the legislature of a province, but subject to subsection (2) and to section 83, the following property is exempt from taxation, namely:
		In that case, the Minister could not expect the appellant to assist him in collecting tax which the Minister was legally not entitled to assess.
	library.usask.ca /native/cnlc/vol09/262.html

	Alphabetical List
		Canada (Minister of National Revenue), 2004 FCA 392 (2004-11-18) [ Version française ]
		Canada (Minister of National Revenue), 2003 FCA 29 (2003-01-22) [ Version française ]
		Canada (Minister of Citizenship and Immigration), 1997 CanLII 4840 (F.C.A.) (1997-02-11)
	www.canlii.org /ca/cas/fca/l.html

	Prime Minister of Canada: The Honourable John McCallum - Minister of National Revenue
		Prime Minister of Canada: The Honourable John McCallum- Minister of National Revenue
		Previously, he served as Minister of National Defence from May 2002 to December 2003, and Secretary of State (International Financial Institutions) from January to May 2002.
		Prior to his appointment to Cabinet, he served as Parliamentary Secretary to the Minister of Finance.
	pm.gc.ca /eng/bio.asp?id=26

	Journals (No. 022)
		MacLaren (Minister for International Trade) -- Summaries of the Corporate Plan for 1994 to 1998 and of the Operating and Capital Budgets for 1994 of the Export Development Corporation, pursuant to subsection 125(4) of the Financial Administration Act, Chapter F-11, Revised Statutes of Canada, 1985.
		McLellan (Minister of Natural Resources) -- Report of the Northern Pipeline Agency, together with the Auditor General's Report, for the fiscal year ended March 31, 1993, pursuant to section 14 of the Northern Pipeline Act, Chapter N-26, Revised Statutes of Canada, 1985.
		Dingwall (Minister of Public Works and Government Services and Minister for the Atlantic Canada Opportunities Agency), seconded by Mr.
	www.parl.gc.ca /journals/previous/022_94-02-15/022votes-e.html

	Key Issues - Privacy Commissioner of Canada
		Public interest groups from across Canada sent the following letter to the Minister of National Revenue supporting the position of the Privacy Commissioner of Canada on CCRA's plans to establish a massive "Big Brother" database on the foreign travel activities of all law-abiding Canadians.
		The Privacy Commissioner of Canada today sent the following letter to the Minister of National Revenue with legal opinions from retired Supreme Court Justice Hon.
		The Privacy Commissioner of Canada today sent the following letter to the Minister of National Revenue with a legal opinion from the Hon.
	www.privcom.gc.ca /keyIssues/ki-qc/mc-ki-api_e.asp

	CITT - Appeals - Decisions - TOYS "R" US (CANADA) LTD.
		This is an appeal under section 67 of the Customs Act from a decision of the Deputy Minister of National Revenue (now the Commissioner of the Canada Customs and Revenue Agency) made under section 63 of the Customs Act.
		from a decision of the Deputy Minister of National Revenue (now the Commissioner of the Canada Customs and Revenue Agency) made under section 63 of the Act on July 14, 1999.
		AND IN THE MATTER OF a decision of the Deputy Minister of National Revenue dated July 14, 1999, with respect to a request for redetermination under section 63 of the Customs Act.
	www.citt.gc.ca /appeals/decision/ap99067_e.asp

	Letter to the Honourable Elinor Caplan, Minister of National Revenue - April 9, 2003 - Privacy Commissioner of Canada
		The Privacy Commissioner of Canada, George Radwanski, sent the following letter to the Honourable Elinor Caplan, Minister of National Revenue, regarding changes to what the Commissioner has previously described as the Canada Customs and Revenue Agency's "Big Brother" database.
		Letter to the Honourable Elinor Caplan, Minister of National Revenue - April 9, 2003- Privacy Commissioner of Canada
		Your announcement today of major policy changes regarding the Canada Customs and Revenue Agency's new six-year passenger information database is an important moment in the history of privacy protection in Canada.
	www.privcom.gc.ca /media/nr-c/2003/le_030408_e.asp?V=Print

	kickingmule :: Chapter 11 The Political and Bureaucratic Bosses
		These two Branches of Revenue Canada made sure the special investigators' results were edited before the Minister saw and signed the final report.The Minister would have assumed that the report was professional, fair, and an impartial assessment of the facts as related to the complaint brought to his attention by Peter Mancini.
		Not only was it Revenue Canada auditors; it was Revenue Canada personel, all the way up to the Minister's Office.
		Not long after his letter was sent, Liz and I were asked to send the Minister's Office signed consent forms giving our permission for his Office and investigators to look at our personal records with Revenue Canada as related to the audits done against us.
	kickingmule.blogharbor.com /blog/_archives/2004/6/5/83704.html

	Interlocutory Decisions : 2003
		Her Majesty the Queen in Right of Canada (Minister of National Revenue)
		WestJet argues that the Agency should exercise its discretion, either under section 26 of the Canada Transportation Act (the CTA) to stay the proceeding or under section 34 of the National Transportation Agency General Rules (the General Rules) to adjourn the proceeding, pending the lifting of the Ontario Superior Court of Justice's Order.
		Furthermore, WestJet asserts that a stay will serve to further and not hinder the expeditious determination of the issue before the Agency which is the extent of the accommodation of disabilities consistent with the national transportation policy and the circumstances both of the individuals affected and of the aviation industry.
	www.cta-otc.gc.ca /rulings-decisions/inter-dec/2003/l138t03_e.html

	2005_112
		“Minister of National Revenue” means the Minister of National Revenue for Canada and includes, where circumstances require, the Commissioner or any officer or class of officers authorized by the Minister of National Revenue.
		(2) The Provincial Minister will, with all due dispatch, forward to the Minister of National Revenue any document in the possession of the Province relating to any Assessment made under the Provincial Act or relating to any action, suit, prosecution or other legal proceeding brought or taken under the Provincial Act.
		Canada, as agent of the Province, may administer and enforce any other provisions of the Provincial Act as determined by the Minister.
	www.gov.ab.ca /Home/Orders_in_Council/2005/305/2005_112.html

	Canada Customs and Revenue Agency Loses 120,000 Files
		Elinor Caplan (Minister of National Revenue, Lib.): Mr.
		Speaker, at least the Minister of National Revenue is consistent.
		Speaker, we notice a pattern for the Minister of National Revenue.
	www.chuckstrahl.com /view_page.php?id=440

	SPEAKING NOTES FOR THE HONOURABLE ELINOR CAPLAN MINISTER OF NATIONAL REVENUE
		I welcome this chance to bring you up to date on the Canada Customs and Revenue Agency's activities to protect citizens and make sure the Canada-United States border works in the best economic interests of our two nations.
		As President Bush and Prime Minister Chrétien observed in their
		The importance that both Canada and the United States place on making our border work was underlined when the leaders of both nations met at the border three weeks back to reaffirm our friendship and our partnership.
	www.cbsa-asfc.gc.ca /newsroom/speeches/2002/canam-e.html

	Ministers of Dissolved Departments and Agencies Now Merged Into the Current Department - Industry Canada
		On June 10, 1989, P.C. 1999-1090, the duties and functions of the Minister under Parts II to VI of the Investment Canada Act relating to activities identified as part of Canada's cultural heritage or national identity were transferred to the Minister of Canadian Heritage.
		By this Act, the Minister of Consumer and Corporate Affairs is to perform the duties of the Registrar General of Canada.
		By this Act, the Minister of Industry is to perform the duties of the Registrar General of Canada.
	www.ic.gc.ca /cmb/welcomeic.nsf/ICPages/HistoryMinistersOther

	Revenue Of Canada - Toronto Stop
		Minister of National Revenue (Canada) The Minister of National Revenue is the member of the Canadian Cabinet responsible for the Canada Revenue.
		The Canada Revenue Agency's Web site provides electronic access to the majority of the Agency's public information holdings, including forms, publications, …
		Canada Customs and Revenue sends a Cygnal - Communications Services Group contract
	www.verenastefan.qc.ca /revenue-of-canada.html

	DELEGATION OF THE MINISTER OF NATIONAL REVENUE'S POWERS AND DUTIES CANADA PENSION PLAN - AUTHORIZATION
		I authorize an officer holding a position in the Department of National Revenue listed in the attached Schedule, or a person authorized to perform the duties of that position, to exercise the powers and perform the duties of the Minister under those provisions of the Plan that are set out in the attached Schedule.
		This document supersedes the delegation of the Minister's powers and duties under the Delegation of Powers (Canada Pension Plan, Part I) Regulations.
		Officials authorized to exercise the powers and duties of the Minister under the Canada Pension Plan.
	www.cra-arc.gc.ca /tax/technical/delegationofpowers/del-cpp-e.html

	EAC/ACR - Tom Fairley Award Winners - Jim Lyons and Georgina Montgomery - 1998
		Lyons' work is entitled Electronic Commerce and Canada's Tax Administration: A Report to the Minister of National Revenue from the Minister's Advisory Committee on Electronic Commerce (Ottawa: Revenue Canada).
		Electronic Commerce and Canada's Tax Administration: A Report to the Minister of National Revenue.
		The occasion was the 20th anniversary of the Editors' Association of Canada/ Association canadienne des réviseurs.
	www.editors.ca /fairley/fair1998.htm

	Statement of Claim
		The Minister of National Revenue (hereinafter called "the Minister") on behalf of the Federal Crown exercises authority over matters which the Parliament of Canada has jurisdiction in relation to Income Taxes.
		The Canada Revenue Agency administers tax laws for the Government of Canada and for the Provinces and Territories within Canada.
		The Plaintiff, JOYCE ELLEN LAPPAGE is a truck driver, who pays income taxes in Canada, and resides in the Town of Inglis, in the Province of Manitoba.
	www.summerlandlawoffice.com /claim.html

	Letter from the Deputy Minister of National Revenue
		Letter from the Deputy Minister of National Revenue
		, [1950] S.C.R. dealt with the specific issue of the competency of the Parliament of Canada and the legislature of a province to delegate authority to the other to legistate on certains matters, namely labour and taxation.
		This means that a taxpayer is expected to prepare his or her own tax return or have it prepared, to disclose all relevant information to Revenue Canada, and to determine and pay any tax owing.
	www.ownlife.com /tax/1996.07.11.let1.htm

	Canada Revenue Agency -- Main menu
		If you are interested in seeing how federal tax and other revenues are used, visit this informative presentation (Finance Canada Web site).
		If you receive a Canada Pension Plan or Old Age Security benefit, you can view and update your personal information through Social Development Canada 's Web site.
	www.cra-arc.gc.ca /menu-e.html

	Prime Minister of Canada: Changes in the Senior Ranks of the Public Service and other Appointments
		Robert A. Wright, currently Associate Secretary to the Cabinet, Deputy Minister to the Deputy Prime Minister and Security and Intelligence Coordinator, Privy Council Office, becomes National Security Advisor to the Prime Minister in addition to his current responsibilities, effective December 12, 2003.
		The Prime Minister also announced the creation of an advisory committee and the establishment of a secretariat within the Privy Council Office to assist in the development and implementation of a New Deal for cities.
		John L. Adams, currently Assistant Deputy Minister, Marine Services and Commissioner of the Canadian Coast Guard, Fisheries and Oceans Canada, will be appointed at a level equivalent to that of an Associate Deputy Minister to serve as Commissioner of the Canadian Coast Guard, effective December 12, 2003.
	pm.gc.ca /eng/news.asp?id=7

	Minister of National Revenue Authority to Prescribe Fees Order, [SI/88-189]
		Minister of National Revenue Authority to Prescribe Fees Order, [SI/88-189]
		Minister of National Revenue Authority to Prescribe Fees Order
		Canada >> Statutes and Regulations >> Consolidated Regulations of Canada >>
	www.canlii.org /ca/regu/si88-189

	National Revenue Minister Marks Day One
		Ottawa, November 1, 1999...The Honourable Martin Cauchon, Minister of National Revenue and Secretary of State responsible for the Economic Development Agency of Canada for the Regions of Quebec, announced that the Canada Customs and Revenue Agency (CCRA) began operation today.
		National Revenue Minister Marks Day One of the Canada Customs and Revenue Agency
		The CCRA continues to be accountable to the Minister of National Revenue, Parliament, and the Canadian public for the delivery of tax, customs, and trade programs.
	www.cra-arc.gc.ca /newsroom/releases/1999/nov/dayone-e.html (414 words)

	Canadian Revenue Agency Warns Churches to be Silent During Election or Lose Charitable Status
		Janet Buckingham, Legal Counsel for the Evangelical Fellowship of Canada (EFC), and Jennifer Leddy, Legal Counsel for the Canadian Conference of Catholic Bishops were warned by revenue officials that should their church's become involved in "partisan" political activity during the then-upcoming 2004 federal election they would risk losing their tax-exempt status.
		OTTAWA, August 10, 2004 (LifeSiteNews.com) - The legal counsel for both the Catholic Church in Canada and the Evangelical Fellowship of Canada were asked to be present at a meeting with the Canada Revenue Agency (CRA) in early March.
		In fact, it was specifically on same-sex marriage that the Canada Revenue Agency addressed Leddy and Buckingham.
	www.lifesite.net /ldn/2004/aug/04081002.html (475 words)

	RPP 2005-2006 Canada Revenue Agency - Printable Version
		The Minister of National Revenue tables the CCRA’s Summary of the Corporate Business Plan in Parliament pursuant to the requirements of the Canada Customs and Revenue Agency Act.
		The Honourable John McCallum P.C., M.P. Minister of National Revenue
		As a result of this transfer, it is proposed that the CCRA be continued under the name of the Canada Revenue Agency (CRA).
	www.tbs-sct.gc.ca /est-pre/20052006/cra-arc/cra-arcr56_e.asp?printable=True (261 words)

	Revenue Canada's uncharitable bias against pro-lifers - The Interim, Feb. 1999
		Minister of National Revenue, (1992) 92 DTC 6001, the Federal Court of Appeal held that a (British Columbia) clinic providing abortion services was eligible for registration as a charity." This ruling was never appealed to the Supreme Court.
		Peterson forwarded her complaint to Herb Dhaliwal, the minister of national revenue, and requested a reply to Maureen Harrington, with a copy to him.
		In a letter to this writer, sent Nov. 27, 1998 in response to my charge that Planned Parenthood was a business and not a charity, Bill McCloskey, assistant deputy minister of Revenue Canada's policy and legislation branch, said, "In Everywoman's Health Centre Society (1988) v.
	www.theinterim.com /1999/feb/2revenue.html (699 words)

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