When the first federal systems of taxation were established in Canada in 1868, they were separated into two departments: the Department of Customs, which taxed imports and exports, and the Department of Inland Revenue, which taxed people domestically and handled excises (taxes that are surcharges of specific goods, like gasoline or tobacco). They were combined into a Department of Customs and Inland Revenue in 1918, then changed its name to the Department of Customs and Excise in 1921. Each of these departments had been headed by a Commissioner.
In 1927 this system was reorganized into the Department of National Revenue, which was headed by three Deputy Ministers: one for Customs, one for Excise, and one for Income Tax. These were reorganized in 1943 into two Deputy Ministers, one for Customs and Excise and one for Taxation, and then those were combined into a single Deputy Minster in 1994. In 1999, National Revenue’s functions were reorganized into the Canada Customs and Revenue Agency (CCRA), headed by the Commissioner of Customs and Revenue. In 2003, customs collection and enforcement duties were transferred to the Canada Border Services Agency, and the CCRA became the Canada Revenue Agency (CRA), headed by the Commissioner of Revenue.
The Commissioners of Revenue of Canada have been:
Alan Nymark, 2003-04.
Michel Dorais, 2004-07.
William V. Baker, 2007-09.
Linda Lizotte-MacPherson, 2009-12.
Andrew Treusch, 2012-now.
Its preceding positions were:
Commissioner of Customs:
Robert Shore Milnes Bouchette, 1868-75.
James Johnson, 1875-92.
John McDougald, 1892-1918.
Commissioner of Inland Revenue:
Thomas Worthington, 1868-71.
Alfred Brunel, 1871-83.
Edward Miall, 1883-1901.
William John Gerald, 1901-12.
William Himsworth ISO, 1912-14.
Joseph Ulric Vincent, 1914-18.
Commissioner of Customs and Inland Revenue:
John McDougald, 1918-19.
Robinson Russell Farrow, 1919-21.
Commissioner of Customs and Excise:
Robinson Russell Farrow, 1921-27.
Deputy Minister of National Revenue for Income Tax:
Chester Samuel Walters, 1927-32.
Colin Fraser Elliott, 1932-43.
Deputy Minister of National Revenue for Customs:
Robert Walker Breadner CMG, 1927-33.
Hugh Day Scully, 1933-43.
Deputy Minister of National Revenue for Excise:
George Wilson Taylor, 1927-34.
David Sim CMG, 1934-43.
Deputy Minister of National Revenue for Customs and Excise:
David Sim CMG, 1943-65.
Raymond C. Labarge, 1965-72.
G.L. Bennett, 1972-75.
James Peter Connell, 1975-82.
Alexandre Morin, April-July 1982 (acting)
Robert Jean Yvon Giroux, 1982-86.
Louis Huneault, 1986-88.
Gaétan Bélec, May-June 1988 (acting)
M. Ruth Hubbard, 1988-92.
Pierre Gravelle, 1992-94.
Deputy Minister of National Revenue for Taxation:
Colin Fraser Elliott, 1943-46.
Frank Herbert Brown CBE, 1946-48.
Vincent William Thomas Scully CMG, 1948-51.
Charles Gavsie CBE, 1951-54.
John Gear McEntyre, 1954-66.
David Herbert Sheppard, 1966-70.
Sylvain Cloutier, 1970-71.
Elgin B. Armstrong, 1971-74.
John S. Hodgson, 1974-77.
Bruce A. MacDonald, 1977-84.
Harry Rogers, 1984-87.
Hervé Diguer, July-August 1987 (acting)
Pierre Gravelle, 1987-94.
Deputy Minister of National Revenue for Customs, Excise and Taxation:
Pierre Gravelle, 1994-96.
William J. Crandall, 1996-97 (acting)
Robert A. Wright, 1997-99.
Commissioner of Customs and Revenue:
Robert A. Wright, 1999-2002.
Alan Nymark, 2002-03.