Canada Revenue Agency Act

Based on the provided text, it appears to be a section of the Income Tax Act, 1981. Here's a possible rewritten version:

Authority and Powers

• The Agency has authority over various matters, including:
  • General administrative policy in the field of taxation
  • Revenue collection and management
  • Information sharing and exchange
  • Investigation and inquiry powers

Directives from Minister

• The Minister may issue directives to the Agency under certain circumstances.
• A directive issued under subsection (1) is not a statutory instrument for the purposes of the Statutory Instruments Act.

Compliance with Directives

• Every person who is directed by the Minister must comply with the direction.

Minister's Power of Inquiry

• The Minister may inquire into any activity of the Agency and has access to any information under the Agency's control.

Structure of the Agency

• The Board of Management consists of fifteen directors, including the Chair, the Commissioner, a director nominated by each province, and one director nominated by the territories.
• Each director, except the Commissioner and the Chair, must be appointed by the Governor in Council to hold office during pleasure for any term of not more than three years.
• The directors are responsible for carrying out their duties on a part-time basis.

Chair

• The Chair is appointed by the Governor in Council to hold office during pleasure for a term of not more than five years, which may be renewed for one further term of not more than five years.
• In the event of the absence or incapacity of the Chair or a vacancy in that office, the Minister may appoint another director to exercise the powers and perform the duties and functions of the Chair.

Commissioner and Deputy Commissioner

• The Commissioner is appointed by the Governor in Council to hold office during pleasure for a term of not more than five years.
• A Deputy Commissioner may be appointed by the Governor in Council to hold office during pleasure for a term of not more than five years.
• The Commissioner and Deputy Commissioner must carry out their duties on a full-time basis.