October 26, 2016 - What is CRA?

What is Canada Revenue Agency (CRA)? The short answer is that it's a Crown Corporation what does that mean? It's a corporation created by the Crown and it only has authority over (numbered) corporations that it has created.

Do you know any other Canadian federal government departments which have a CEO as its head? 

"What is a 'Chief Executive Officer - CEO"

"chief executive officer. (1854) A corporation's highest-ranking administrator, who manages the firm day by day and reports to the board of directors. Abbr. CEO," Black's Law Dictionary 9th Ed.

I wonder who is on the board of directors? This is a response received from a member of parliament:


A crown corporation is "not compelled by Parliament." i.e. not under the authority of the Canadian government. This can only be true if CRA is not created by an Act of parliament. In other words CRA and Canada are sister corporations of the Crown. 

According to the Financial Administrations Act:

"Crown means Her Majesty in right of Canada"

"Crown corporation means a parent Crown corporation or a wholly-owned subsidiary"

"director means a person occupying the position of director, by whatever name called, of a corporation and includes any person, other than a minister of the Crown, in a group of persons that constitutes a corporation"

"parent Crown corporation means a corporation that is wholly owned directly by the Crown, but does not include a departmental corporation"

Wholly owned by Crown

(2) For the purposes of this Part, a corporation is wholly owned directly by the Crown if

  • (a) all of the issued and outstanding shares of the corporation, other than shares necessary to qualify persons as directors, are held, otherwise than by way of security only, by, on behalf of or in trust for the Crown; or
  • (b) all the directors of the corporation, other than ex officio directors, are appointed by the Governor in Council or by a minister of the Crown with the approval of the Governor in Council.

These are all very interesting terms that highlight CRA, a crown corporation, as a foreign owned corporation. 

"Canadian Crown corporations are enterprises owned by the Sovereign of Canada (ie. the Crown).[1][2][3] They are established by an act of the relevant parliament and report to that body via a minister of the Crown in the relevant cabinet,[4] though they are "shielded from constant government intervention and legislative oversight" and thus "generally enjoy greater freedom from direct political control than government departments."[4]

"In Canada, Crown corporations, within either the federal or provincial spheres, are owned by the monarch, as the institution's sole legal shareholder; this follows the legal premise that the Crown, as an institution, owns all the property of state. Crown corporations although owned in right of the Crown, are in fact operated at arm's length from the Queen-in-Council (the government) with direct control over operations only being exerted over the corporation's budget and the appointment of its chairperson and directors through Orders-in-Council." https://en.wikipedia.org/wiki/Crown_corporations_of_Canada

References for the two paragraphs above

  1. Aboriginal Affairs and Northern Development Canada. "Aboriginal Peoples and Communities > Governance > Tools for Governance > Governance Tools for Institutions > Establishing and Operating as a Federal Crown Corporation - The DIAND Experience". Queen's Printer for Canada. Retrieved 5 December 2012.
  2. Canada Development Investment Corporation (2008), Annual Report 2008 (PDF), Ottawa: Queen's Printer for Canada, p. 13, retrieved 21 April 2010, Canada Development Investment Corporation... is wholly-owned by Her Majesty in Right of Canada
  3. Stastna, Kazi. "What are Crown corporations and why do they exist?". CBC. Retrieved 5 December 2012.
  4. Tupper, Allan, "Crown Corporation"The Canadian Encyclopedia, Historica-Dominion, retrieved 5 December 2012

The Phrases "owned by the Crown, an institution", "not compelled by Parliament" meaning they don't obey parliament, and "shielded from legislative oversight" meaning parliament doesn't supervise their activities, are clear indications that a crown corporation is a corporation not under the authority of our government.

The Crown is a corporation sole that represents the legal embodiment of executive, legislative, and judicial governance. It developed first in the Kingdom of England as a separation of the literal crown and property of the nation state from the person and personal property of the monarch. Wikipedia

Canada Revenue Agency would be more accurately named Crown Revenue Agency since it is only labeled Canadian to confuse us. It represents an agency of the crown whos purpose is to rake in monies from serfs.

The terms the statethe Crown,[122] the Crown in Right of CanadaHer Majesty the Queen in Right of Canada,[123] and similar are all synonymous and the monarch's legal personality is sometimes referred to simply as Canada.[113][124]

Consider the following opinion:

The Crown Empire and the City of London Corporation

"Do not participate in the unfruitful deeds of darkness, but instead even expose them;" Eph 5:11


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