Library and Archives Canada
Symbol of the Government of Canada

Institutional links

ARCHIVED - The Canadian State
Documents & Dialogue

Archived Content

This archived Web page remains online for reference, research or recordkeeping purposes. This page will not be altered or updated. Web pages that are archived on the Internet are not subject to the Government of Canada Web Standards. As per the Communications Policy of the Government of Canada, you can request alternate formats of this page on the Contact Us page.

Canadian Documents Gallery

National Revenue

Photograph of Peter Robinson standing in front of the Customs House, Prince Rupert, B.C., 1910

Peter Robinson standing in front of the Customs House, Prince Rupert, B.C., 1910
Source ]

The Department of National Revenue was created shortly after Confederation. It began in 1868 with the establishment of two separate departments: Customs (responsible for collecting customs duties and canal tolls) and Inland Revenue (responsible for collecting all excise duties, indirect taxes, and stamp duties).

In 1887, the ministers of Customs and of Inland Revenue were reduced to controllers. Responsibility for their departments was placed under the Department of Trade and Commerce from 1892 to 1897, once again elevating them to full departmental status. They were merged as Customs and Inland Revenue in 1918, which, from 1921 to 1927, was known as Customs and Excise. The collection of income tax (a responsibility of the Department of Finance since 1917) was transferred to this new body in 1924. In 1927, its name was changed to the Department of National Revenue.

Documents on the cutting down of a Canadian Customs flag at Skagway, RG 16, series A-3, volume 789, file 52791, 18 pages
Source ]

Further Research

Canada Revenue Agency.
(accessed June 13, 2010).

Department of National Revenue fonds. Library and Archives Canada.

"History of Departments: National Revenue." Parliament of Canada.
(accessed June 13, 2010)

"Politics and Government." Library and Archives Canada.
(accessed June 13, 2010).