Canada Revenue Agency
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Chapter II Implementing the Act

This chapter discusses the key provisions of the Canada Customs and Revenue Agency Act and what the Agency has done to implement them. It is divided into five parts coincident with the five main elements of the legislation:

  • mandate and governance;
  • accountabilities;
  • partnerships;
  • human resource authorities; and
  • administrative authorities.

Each section discusses the general intent of the legislation, the specific statutory provisions and how the Agency has implemented them, and then assesses the overall significance of the legislative provisions for the organization.