Structure and operational framework

On April 29, 1999, Parliament passed the Canada Customs and Revenue Agency Act, which established the Canada Customs and Revenue Agency (now the Canada Revenue Agency). The change in status from department to agency, which took place on November 1, 1999, has helped build a modern organization that is committed to leadership, innovation, and client service.

On December 12, 2003 the government announced the creation of the Canada Border Services Agency (CBSA), which is responsible for Canada's customs operations. Two years later, on December 12, 2005, legislation came into effect to legally change our name to Canada Revenue Agency (CRA). For more information on customs and the CBSA visit:

The CRA is responsible for the administration of tax programs, as well as the delivery of economic and social benefits. It also administers certain provincial and territorial tax programs. In addition, the CRA has the authority to enter into new partnerships with the provinces, territories, and other government bodies to administer non-harmonized taxes and other services, at their request and on a cost-recovery basis.

The CRA promotes compliance with Canada's tax legislation and regulations and plays an important role in the economic and social well-being of Canadians. The CRA is committed to working closely with stakeholders, providing excellent service to clients, and ensuring responsible enforcement of legislation.

Role of the Minister of National Revenue

The Minister of National Revenue is accountable to Parliament for all the CRA's activities, including the administration and enforcement of the Income Tax Act and the Excise Tax Act. The Minister must ensure that the CRA operates within the overall government framework and consistently treats its clients with fairness and integrity.

Role of the Board of Management

The Board of Management consists of 15 members appointed by the Governor in Council. Eleven of these members are 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 and personnel.

The CRA's Board of Management is not involved in all the CRA's business activities. It does not have the authority to administer and enforce legislation or to access confidential client information.

Role of the Commissioner - Chief Executive Officer

As the CRA's chief executive officer, the Commissioner is responsible for the day-to-day administration and enforcement of program legislation that falls under the Minister's delegated authority. The Commissioner is accountable to the Board of Management for the daily management of the CRA, supervision of employees, and implementation of policies and budgets.

Moreover, the Commissioner must assist and advise the Minister with respect to legislated authorities, duties, functions, and Cabinet responsibilities.

The Role of the Chair

As the presiding director of the Board of Management, the Chair manages the affairs and functioning of the Board and guides the Board to ensure it meets its responsibilities.

Page details

Date modified: