Acts, Regulations and Other Regulatory Information


Canada Border Services Agency Act [S.C. 2005, c. 38]

The Canada Border Services Agency Act establishes the Canada Border Services Agency (CBSA), which was created by Order in Council on December 12, 2003. The Act sets out the responsibilities, mandate, powers, duties and functions of the Minister responsible for the Agency and its President.

Under this Act, the CBSA is responsible for providing integrated border services that support national security priorities and facilitate the free flow of persons and goods, including animals and plants, which meet all requirements under the program legislation.

Customs Act [R.S.C. 1985, c. 1 (2nd Supp.)]

One of the key pieces of legislation governing the CBSA mandate is the Customs Act.

The Customs Act was first enacted in 1867 to do the following:

  • ensure the collection of duties;
  • control the movement of people and goods into and out of Canada; and
  • protect Canadian industry from real or potential injury caused by the actual or contemplated import of dumped or subsidized goods and by other forms of unfair competition.

The Act is not a taxing statute. It provides legislative authority to administer and enforce the collection of duties and taxes that are imposed under separate taxing legislation, such as the Customs Tariff, the Excise Tax Act, the Excise Act and the Special Import Measures Act.

The Customs Act was revised in 1986 to maintain the original Act's three purposes and to allow for greater flexibility in new transportation, communication, trade and business practices. Since 1986, the Act has been amended several times in response to free trade and other related international agreements.

In June 2009, amendments were made to support the Government of Canada's strategy to strengthen security and facilitate trade. With these changes to the Customs Act, the CBSA will be able to strengthen the systems used for obtaining advance data on goods and people arriving in Canada and better manage risk at air and sea ports.

Other acts

The CBSA administers more than 90 acts, regulations and international agreements on behalf of other federal departments and agencies, the provinces and the territories.

Among them are:


A regulation, in its broadest sense, sets out principles, rules, or conditions that govern the behaviour of citizens and organizations. Regulations are known as "subordinate legislation" because the authority to make Regulations is granted by an Act of Parliament, known as the regulation's "enabling legislation".

While the CBSA administers many regulations, the majority of the regulations administered and enforced by the CBSA are made under the authority of the Customs Act and Customs Tariff

Customs Act

Customs Tariff

Other Regulations

The CBSA also shares responsibility for the administration and enforcement of the Immigration and Refugee Protection Regulations made under the Immigration and Refugee Protection Act.

Other regulatory information

Delegation instruments

The following instruments delegate certain powers, duties and functions conferred on the Minister and/or the President of the CBSA under the Canada Border Services Agency Act or the program legislation.

Designation instruments

The following instruments have been signed to designate officers to perform certain functions:

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