Roles and responsibilities

Roles and Responsibilities of a Minister – Specific to the Minister of National Revenue

Responsibilities

The Canada Revenue Agency Act outlines the powers, duties, and functions of the Minister of National Revenue, which extend to and include all matters over which Parliament has jurisdiction relating to:

• duties of excise
• stamp duties and the preparation and issue of stamps and stamped paper, except postage stamps, and the Excise Tax Act (ETA), except as therein otherwise provided
• internal taxes, unless otherwise provided, including income taxes
• the collection of debts due to His Majesty under Part V.1 of the Customs Act
• such other subjects as may be assigned to the Minister by Parliament or the Governor in Council

Delegations

The Minister may authorize the Commissioner or any other person employed or engaged by the Agency or who occupies a position of responsibility in the Agency, to exercise or perform on the Minister's behalf any power, duty or function of the Minister under any Act of Parliament or of a province.

Delegations provide the legal framework under which officers of the CRA can exercise a wide variety of powers and duties. Existing delegations remain valid following a change in Ministers and are generally not reviewed after a new Minister is appointed.

The Minister has a number of powers under the Canada Revenue Agency Act, Income Tax Act (ITA), ETA, Access to Information Act, and the Privacy Act. Certain powers of a more sensitive nature are not delegated and are exercised personally by the Minister, such as the issuance of security certificates under the Charities Registration (Security Information) Act, which revoke or deny registration of charities involved in supporting terrorism.

The Minister of National Revenue is empowered by the Financial Administration Act (FAA) to delegate financial authorities, in order to provide payment and spending authorities to selected CRA positions. While a change in Minister does not nullify existing authorities, a new Minister is required to approve delegation documents within 90 days of the appointment.

The Minister may delegate powers and duties to CRA officials through administrative delegation instruments. These instruments can take the form of a formal authorization document, memorandum, or letter. New instruments are usually needed when new legislation comes into effect, or to reflect internal reorganizations/title changes. In most cases, program legislation provides the Commissioner of Revenue with the legal authority to sign delegation instruments.

The powers that are delegated are part of the wide range of day-to-day activities carried out by CRA officials (such as requesting information, administering the access to information and privacy program, waiving or cancelling interest and penalties, conducting audits, or investigating frauds). Most powers can be delegated; however, neither the Minister nor the Commissioner can delegate any powers pertaining to regulation-making authorities or the provision of reports and recommendations to the Governor in Council.

The Minister may delegate powers and duties to other organizations' officials, as is the case for the administration of the Goods and Services Tax (GST) by Revenu Québec in the province of Québec. Under the GST Agreement, the Minister of Revenu Québec, the President and Chief Executive Officer of Revenu Québec, or a person designated to act in their place may exercise the powers and perform the duties of the Minister of National Revenue.

CRA ministerial services and operations

The Ministerial Service and Operations Directorate (MSQD), Public Affairs Branch offers direct support to the Minister. It provides advisory services to the Minister and is responsible for parliamentary and cabinet affairs, ministerial events and correspondence, media relations, Agency-wide coordination of issues management, as well as social media communications.

Ministers are often called to parliamentary committees to provide information about policy and spending priorities, and to discuss departmental performance and results. The Minister is supported in this capacity by members of their office, as well as CRA officials, including the Parliamentary and Cabinet Affairs Division, MSQD, which serves as the liaison office both between the CRA and Parliament, and the CRA and Cabinet.

When Parliament is sitting, ministerial briefings are typically held weekly with the Commissioner and key Agency officials; as the Minister is accountable to Parliament for the operation of the CRA and matters relating to the collection of taxes and duties (set out in the ITA, ETA, and the Excise Act). Otherwise, the CRA is available to support the Minister and staff as required, and regular contact occurs between the Minister’s Office and CRA staff.

Appointments

The Minister may be required to make recommendations to the governor in council on the appointment of the CRA's Board of Management members as well as the Taxpayers' Ombudsperson.

Confidentiality of taxpayer information (Section 241 of the ITA)

Taxpayer information is the subject of rigorous confidentiality provisions set out in tax statutes, such as the ITA and the ETA. Taxpayer information should only be accessed, used, or shared for a purpose specifically authorized by the appropriate law, and on a need to know basis. The Minister of National Revenue and exempt staff, current and former Crown employees, persons under contract with the Crown, and persons occupying a position of responsibility in the service of the Crown are bound by these provisions.

Members of Parliament and their staff may be approached by constituents with inquiries on a tax issue. Tax statutes require the written consent of a taxpayer before their information is provided by the CRA to a member of Parliament. When claims of specific tax grievances are raised in the media or Parliament, only general replies may be provided with no references to the circumstances of the aggrieved taxpayer, even if the issue is misrepresented. This includes addressing information (or misinformation) already in the public domain.

When there is a question as to whether information is taxpayer information, it should be treated as taxpayer information that cannot be disclosed until confirmed otherwise by a CRA official. The CRA has put in place internal controls to safeguard taxpayer information, which is considered to be protected information.

Roles and Responsibilities of a Minister – General

Role of Ministers

Individually, Ministers are accountable to Parliament for the performance of their duties and functions. They are also responsible, collectively, for carrying out the government’s policies as established by Cabinet. Ministers must attend to all matters in Parliament that concern any organizations for which they are responsible, including responding to questions.

Support

In exercising the powers conferred by Parliament and in implementing Cabinet decisions, Ministers are supported by a Deputy Minister (i.e., the Commissioner) and departmental officials. They are also provided with resources for their own office staff (i.e., exempt staff) to assist them in their official responsibilities by providing political analysis, advice, and support that the public service cannot provide.

Additional information: The Role of the Public Service and Exempt Staff

Powers, duties, and functions

The Prime Minister determines the broad organization and structure of the government to enable it to meet its objectives. The Prime Minister is responsible for allocating Ministers' portfolios, establishing their mandates, clarifying the relationships among them, and identifying the priorities for their portfolios through mandate letters.

Typically, departmental statutes provide the Minister with powers, duties, and functions. However, most of the Minister's powers are exercised on the Minister's behalf by Deputy Ministers and departmental officials, who may in some cases act under formal delegations. Ministers are individually accountable to Parliament and the Prime Minister for their own actions and those of their department, including the actions of all officials under their management and direction.

The Prime Minister may assign additional responsibilities to a Minister, either through an Order in Council or as a result of a designation by the Prime Minister. Consequently, ministerial responsibilities can encompass a range of diverse activities, some based on statute, others on specific direction provided by the Prime Minister.

Access to previous government papers

Generally, a newly elected Cabinet will have control over and access to government records.

There are some exceptions. There is a long-standing convention that Ministers may not see Cabinet papers of former Ministers of a different party. Nor can Ministers see other papers containing the unpublished views or comments of their predecessors on advice submitted to them. The purpose of this convention is to avoid having a new government make political capital out of the deliberations of the former government.

Additional information: Cabinet, Institutional, Ministerial and Personal Records

Security practices and considerations

As public figures, Ministers are potential targets for cyber attacks and should exercise caution when using or accessing their social media and email accounts. Additionally, Ministers are obligated to ensure the security of the privileged and protected information to which they have access.

Additional Resource

Open and Accountable Government | Prime Minister of Canada (pm.gc.ca) provides additional information on ministerial responsibility and accountability, portfolio responsibilities and support, ministerial relations with Parliament, and standards of conduct.

Roles and Responsibilities of a Minister – Cabinet

Cabinet decision-making

Cabinet is the political forum where Ministers reach a consensus and decide on priorities and issues. It is the setting in which they bring political and strategic considerations to bear on proposed ministerial and governmental actions.

Basic rules for Cabinet business

Decision making is led by the Prime Minister. Through Cabinet and its committees, the Prime Minister provides Ministers with the principal forum in which they can resolve different perspectives. The Prime Minister organizes Cabinet and Cabinet committee decision-making, determines the agenda for Cabinet business, and chooses committee chairpersons to act on their behalf. The Privy Council Office (PCO) is Cabinet's secretariat and administers the Cabinet decision-making process on behalf of the Prime Minister.

Cabinet government works through a process of compromise and consensus building, which culminates in a Cabinet decision.

Consultation among Ministers, departments, and portfolios involved must precede the submission of a proposal to Cabinet by the responsible Minister or Ministers. Ministers must also consult caucus on policy and expenditure proposals. Ministers have the right to seek their colleagues' consideration of proposals that may impact their area of responsibility.

Confidences of the King's Privy Council for Canada, more commonly referred to as “Cabinet confidences," must be appropriately safeguarded from unauthorized disclosure or other compromise.

Decision-making process and procedures

Cabinet decision-making is guided by electoral commitments as well as by key statements of government policy and priorities. The Speech from the Throne, delivered by the Governor General at the beginning of each session of Parliament, outlines the government’s program for Parliament. As a reflection of the overall priorities of the government and the Prime Minister, the Speech provides a general policy framework for the upcoming parliamentary session.

The Minister of Finance presents the government’s annual budget, which reflects the fiscal framework agreed to by Cabinet. The President of the Treasury Board subsequently tables the Main Estimates.

These frameworks provide the overall direction of the government. They both shape and reflect the ongoing work of Cabinet committees.

The Cabinet process begins when an issue is raised by a Minister in the form of a Cabinet document or through general discussion at a Cabinet meeting. The supporting documents are normally circulated to all Ministers by PCO before the issue is discussed at the appropriate Cabinet committee.

The Cabinet and Cabinet committees

Cabinet committees are an extension of the Cabinet itself. The Prime Minister establishes both standing and temporary (or special purpose) committees, chooses their membership, prescribes their procedures, and changes them as they see fit. PCO provides Ministers with information on the Prime Minister's decisions regarding the structure and operations of Cabinet committees.

Committee chairpersons act for the Prime Minister with their authority, including setting the committee agenda. For the most part, decisions are made by the appropriate committee, subject to confirmation by Cabinet. This system settles as many questions as possible at the committee stage in order to lessen the workload of Cabinet and to allow it to concentrate on priority issues and broad political concerns.

Treasury Board is established by law as a committee of the King’s Privy Council for Canada, and many of its decisions have the force of law. It provides oversight of the government's financial management and spending, as well as oversight on human resources issues. Treasury Board is the employer for the public service, and establishes policies and common standards for administrative, personnel, financial, and organizational practices across government. It also controls the allocation of financial resources to departments and programs. Treasury Board also fulfills the role of the Committee of Council in approving regulatory policies and regulations, and all Orders in Council, excluding appointments.

Orders in council

Orders in Council (OlCs) are legal instruments made by the Governor in Council pursuant to statutory authority (or, infrequently, royal prerogative). OlCs address a wide range of administrative and legislative matters, from the disposition of Indigenous lands to the maintenance of the Parliamentary Library. Recommendations to the Governor in Council are signed by the responsible Minister. They take legal effect only when signed by the Governor General.

Additional resources

Open and Accountable Government | Prime Minister of Canada (pm.gc.ca) provides additional information on the basic rules for Cabinet business, the decision-making process and procedures, the legislative program, the Cabinet and Cabinet Committees, Orders in Council, financial procedure, and international treaties.

Roles and Responsibilities of a Minister – Working with Central Agencies

There are three central agencies in the Government of Canada: the Privy Council Office (PCO), the Treasury Board of Canada Secretariat (TBS), and the Department of Finance Canada (FIN). These central agencies contribute to the successful formulation and implementation of government policies and programs. They oversee interdepartmental information sharing, consultation, and coordination. They also provide integrated advice and support to the Prime Minister and Cabinet on government-wide issues.

Privy Council Office

PCO is headed by the Clerk of the Privy Council, who is also Secretary to the Cabinet and Head of the Public Service. The Clerk reports directly to the Prime Minister. Unlike the Prime Minister’s Office, the PCO is staffed with public servants who offer non-partisan support and advice.

PCO's role in assisting the Prime Minister and Cabinet gives it substantial influence. Departments and agencies must consider the advice of PCO carefully because it generally reflects the wishes of the Prime Minister and/or Cabinet.

The PCO has three main roles:

1. Support to Cabinet

PCO acts as the secretariat for Cabinet as a whole and the committees of Cabinet (except Treasury Board of Canada [Treasury Board]), which is supported by TBS. PCO arranges meetings, proposes and circulates agendas, distributes documents, provides advice to committee chairpersons, records Cabinet minutes and decisions, and transmits subsequent Cabinet decisions to departments.

PCO works with departments on their proposals to Cabinet, called Memoranda to Cabinet, or MCs, challenging departmental submissions to ensure that they meet the information needs of Cabinet and that they are consistent with the government's overall policy direction. PCO makes sure that departments and agencies coordinate their efforts with respect to policy proposals or issues that cut across departments and agencies, ensuring that all interested Ministers and their officials are given an opportunity to express their views.

The CRA's Cabinet Affairs function within the Public Affairs Branch is the primary liaison with PCO on Cabinet Committee support and the draft of MCs.

2. Non-partisan advice to the Prime Minister

PCO assists the Prime Minister in strategic policy planning, ensures coordination of the government's policy objectives, and manages major issues. For example, PCO assists the Prime Minister in writing the Speech from the Throne and works closely with the FIN when it prepares the Budget. PCO provides policy advice in specific areas, including foreign affairs, defence, national security, intergovernmental affairs, and any other policy issues of particular concern to the Prime Minister.

PCO advises the Prime Minister on machinery-of-government issues, Governor-in-Council appointments, and constitutional matters.

3. Link between the Prime Minister and the public service

As Head of the Public Service, the Clerk of the Privy Council is responsible to the Prime Minister for the overall performance and effective management of the public service. The Clerk advances the government's public service management agenda, provides advice on the appointment of senior public service personnel, serves as the spokesperson for the public service, and prepares an annual report on the state of the public service.

Treasury Board of Canada Secretariat

TBS assists the Treasury Board, a Cabinet committee established by law, in fulfilling its responsibilities. The TBS is headed by the Secretary of the Treasury Board, who is a Deputy Minister. The TBS also includes the Office of the Comptroller General of Canada, which is responsible for providing government-wide direction and assistance on financial management and internal audit. In addition, the TBS provides advice to the Treasury Board in its formulation of policy pertaining to human resources, employee compensation, service delivery, information management, information technology, official languages, and assets and acquired services.

The Treasury Board is comprised of Ministers responsible for the management of government expenditure and human resources in the public service, including the President of the Treasury Board and four other Ministers appointed by the Prime Minister. It is the only permanent committee of Cabinet.

Department of Finance Canada

FIN is responsible for the government's fiscal policy, including tax policy, and for analyzing the economic and fiscal impact of proposals by any Minister. FIN assists the Minister of Finance in developing the government's fiscal framework in which overall spending takes place. As the federal government’s leading source of socio-economic analysis and advice, it also advises the Minister of National Revenue on economic trends, tax policy, financial sector policy, as well as international trade and finance, and federal-provincial fiscal arrangements.

FIN's most prominent role is assisting the Minister of Finance in developing the annual Budget. The Budget is a statement of the government's fiscal plan in light of its current and expected financial situation. It outlines the government's projected revenues, incorporating any changes in taxation and spending, and announces new spending plans. Through the budget process, the Minister of Finance establishes a fiscal framework within which the government's expenditure management system can operate effectively.

FIN is also active in a number of other areas. They assist the Minister of Finance in:

• Developing tariff policy and legislation
• Managing federal borrowing on financial markets
• Administering major transfers of federal funds to the provinces and territories
• Representing Canada within international financial institutions and groups, such as the International Monetary Fund, the World Bank, and the World Trade Organization

FIN is a central actor in virtually all policy decisions, because the allocation of funds from the fiscal framework is almost always required to proceed with a policy initiative.

Additional Resource

Open and Accountable Government | Prime Minister of Canada (pm.gc.ca) provides additional information on central agencies.