Roles

Minister of National Revenue

The Minister of National Revenue is responsible for the CRA and is accountable to Parliament for all its activities, including the administration and enforcement of program legislation such as the Income Tax Act and the Excise Tax Act. The Minister has the authority to ensure that the CRA operates within the overall government framework and treats its clients with fairness, integrity, and consistency.

Board of Management

The Board of Management consists of 15 members appointed by the Governor in Council, 11 of whom have been nominated by the provinces and territories. The Board has the responsibility of overseeing the organization and management of the CRA, including the development of the Corporate Business Plan, and the management of policies related to resources, services, property, personnel, and contracts.

The Commissioner and Chief Executive Officer of the CRA, who is a member of the Board, is responsible for the CRA's day-to-day operations.

Unlike the boards of Crown corporations, the Board is not involved in all the business activities of the CRA. In particular, the CRA Board has no authority in the administration and enforcement of legislation, which includes the Income Tax Act and the Excise Tax Act, for which the CRA remains fully accountable to the Minister of National Revenue.

The Board is denied access to confidential client information.

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