Canada. Customs and Excise : Customs and Excise is one of two major components of the Department of National Revenue and is responsible for the administration of the Customs Act, the Customs Tariff, Excise Act and Excise Tax Act. Customs and Excise is headed by a Deputy Minister and is administered as an independent department. In 1918 the Departments of Customs and Inland Revenue were united under a single minister and in 1921 the name of the department was changed to Customs and Excise.
In 1844, after the union of Upper and Lower Canada, a Customs Branch was established in the Inspector General's Office with a Commissioner of Customs in charge. In addition to the normal duties, the Customs Branch was made responsible for the collection of canal tolls.
After Confederation the Customs Branch was removed from the Department of Finance, the Inspector General had become the Minister of Finance in 1859 and established as a separate department (31 Vic. Cap. 43). The Department of Customs, as established in 1868, was responsible for the collection of all customs duties and the tolls on public canals. A Commissioner of Customs and an Assistant Commissioner supervised the activities of the department under the direction of the Minister of Customs. At the same time a Department of Inland Revenue (31 Vic. Cap. 49) was established under similar departmental officers, with responsibility for the collection of all excise duties, internal taxes, and stamp duties as well as the preparation and issue of all stamps and stamped paper with the exception of postage stamps. The Department was also responsible for the administration of laws affecting the cutting and measurement of timber, masts, spars, deals, staves, etc. the control and management of weights and measures and the collection of ferry tolls and rents.
An Act (50-51 Vic. Cap. 11), passed in 1887 and implemented five years later, reduced the Ministers of Customs and Inland Revenue to the rank of Controllers and placed the departments under the Minister of Trade and Commerce. Under the new arrangement, the Controllers of Customs and Inland Revenue were members of the ministry without cabinet rank, until 1895 when they were again made members of the Cabinet.
In 1897, Customs and Inland Revenue were restored to the rank of independent departments, each with its own minister. A Board of Customs was established in 1908 with the Commissioner of Customs as chairman. The Board's function was twofold; the interpretation of tariff regulations, and the hearing of customs appeal cases. In 1918 the Departments of Customs and Inland Revenue were united under a single minister and in 1921 the name of the department was changed to Customs and Excise. In 1927 the ministry was renamed to the Department of National Revenue and given responsibility for administering income tax, a duty previously managed by the Department of Finance. This organizational structure remained static until the 1970s when the Department of National Revenue became Revenue Canada. It subsequently became the Canada Customs and Revenue Agency in 1999 for 4 years before being split into the Canada Revenue Agency and the Canada Border Services Agency.
