CAP. XLIX.
Preamble.Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada enacts as follows:
Department constituted.1. There shall be a department to be called the "Departraent of Inland Revenue," Minister.over which the Minister of Inland Revenue for the time being, appointed by the Governor, by Commission under the Great Seal, shall preside.
Commissioner and Assistant Commissioner.2. There shall be a Commissioner of Inland Revenue and an Assistant Commissioner who shall also be Inspector of Inland Revenue, both of whom shall hold office during pleasure, and shall perform such duties as may be assigned to them respectively, from time to time, by law, or by the Governor General, or by the Minister of Inland Revenue.
Of what matters the Department shall have the control and management.3. The Department of Inland Revenue shall have the control and management—
1. Of the collection of all duties of Excise;
2. Of the collection of Stamp Duties and the preparation and issue of stamps and stamped paper, except postage stamps;
3. Of Internal Taxes;
4. Of Standard Weights and Measures;
5. The administration of the laws affecting the culling and measurement of timber, masts, spars, deals and staves, and other articles of a like nature, and the collection of slidage and boomage dues;
6. The collection of Bridge and Ferry tolls and rents;
Subject to special Acts.Subject always to the provisions of the Acts relating to the said subjects and matters connected therewith.
Governor may appoint officers, and fix their pay, &c.4. The Governor General may, from time to time, appoint officers and other persons to carry out this Act and all other Acts relative to the matters and things placed under the control and management of the Department of Inland Revenue, or any Order in Council or regulations made thereunder, and the Governor in Council may assign the names of office of such officers and persons and grant them such salaries or pay for their labour and responsibility as he may deem reasonable and necessary, and may appoint the times and manner in which the same shall be paid; Proviso. but no such officer or person shall receive a higher annual salary than is allowed in his case by any Act of the Parliament of Canada, respecting the Civil Service generally, then in force.
Board of Examiners of applicants for employment.5. The Governor General may appoint a Board of Examiners whose duty it shall be to examine all persons employed, or who have applied in the manner and have complied with the conditions prescribed by departmental regulations, for employment under the Department of Inland Revenue, to classify them according to their respective qualifications and to grant certificates accordingly.
Annual Report by Minister.6. The Minister of Inland Revenue shall annually make to the Governor General, to be laid before Parliament, within fifteen days after the meeting thereof, a report and statement of the transactions and affairs of the Department during the year then next preceding.
Inconsistent enactments repealed.7. So much of any Act or law as may be inconsistent with this Act, or as makes any provision in any matter provided for by this Act, other than such as is hereby made, is repealed, except only as to things done, obligations contracted or penalties incurred before the coming into force of this Act.
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