is a member of the Senate or House of Commons or a member of a provincial or territorial legislature or.is not a Canadian citizen or a permanent resident under the Immigration and Refugee Protection Act.No person may be appointed or continue as a director of the Agency who: The directors must be persons who, in the opinion of the Governor in Council, have the experience and the capacity required for discharging their functions. If a province does not submit, or none of the territories submit, a list of nominees who are qualified for appointment as directors within two months after the day on which this Act is assented to, or within six months after the day on which the position of the director nominated by the province or territories becomes vacant, the GIC may appoint a director. The GIC may renew the term of office of a director, other than the Chair or the Commissioner, for a maximum of two further terms of not more than three years each, but in the case of a director nominated by a province or the territories, the nomination must first be renewed.Įach director nominated by a province or the territories must be selected by the GIC from a list of nominees submitted by the minister responsible for revenue administration in the province or a territory, or by another minister that the province or a territory designates. 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, but no director may be so appointed for a term of more than sixty days without the approval of the Governor in Council.Įach director, other than the Commissioner and the Chair, must be appointed by the GIC to hold office during pleasure for any term of not more than three years that will ensure, as far as possible, the expiry in any one year of the terms of office of not more than one half of the directors. The Chair of the Board must be appointed by the GIC to hold office during pleasure for a term of not more than five years, which term may be renewed for one further term of not more than five years. There shall be a Board of Management of the Agency consisting of fifteen directors, including the Chair, the Commissioner, a director nominated by each province and one director nominated by the territories. The Commissioner and Deputy Commissioner must carry out the duties and functions of their office on a full-time basis. In the event of the absence or incapacity of, or vacancy in the office of, the Commissioner and the Deputy Commissioner, the Minister may appoint an employee of the Agency to exercise the powers and perform the duties and functions of the Commissioner, but no employee may be so appointed for a term of more than sixty days without the approval of the GIC. The Deputy Commissioner must act as Commissioner if the Commissioner is absent or incapacitated or the office of Commissioner is vacant and, for that purpose, has all the powers, duties and functions of the Commissioner. The Commissioner of Revenue must be appointed by the Governor in Council to hold office during pleasure for a term of not more than five years, which term may be renewed for one or more further terms of not more than five years each.Ī Deputy Commissioner of Revenue may be appointed by the GIC to hold office during pleasure for a term of not more than five years, which term may be renewed for one or more further terms of not more than five years each.