A-6.002 - Tax Administration Act

Section 69.1 Disposition versions

2024-03-28

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the responsibilities, powers and functions provided for in sections 18, 19 and 22 of the Act respecting the Ministère des Finances (chapter M-24.01), and in connection with any mandate assigned by the Government under section 20 of that Act;

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A-6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  (subparagraph repealed);

(f)  the Minister of Natural Resources and Wildlife, in respect of information held for the purposes of the Mining Tax Act (chapter I-0.4), to the extent that the information is required

(1)  to audit the report made under section 72 or 120 of the Mining Act (chapter M-13.1);

(2)  for the purposes of paragraph 5 of section 281 of the Mining Act; or

(3)  to conduct research and analyses allowing the Minister to devise and implement plans and programs for the enhancement, development and transformation of mineral resources in Québec, in accordance with paragraph 3 of section 12 of the Act respecting the Ministère des Ressources naturelles et de la Faune (chapter M-25.2);

(g)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N-1.1), the identification number and the amounts paid by the employer as contributions under section 39.0.2 of that Act and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to promote workforce skills development and recognition (chapter D-8.3), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Workforce Skills Development and Recognition Fund, the economic activity code, the number of returns pertaining to his employees sent to the Minister and the Québec business number assigned to him pursuant to the Act respecting the legal publicity of enterprises (chapter P-44.1);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P-32) or where the information is necessary for the application of the Act to facilitate the disclosure of wrongdoings relating to public bodies (chapter D-11.1);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Individual and Family Assistance Act (chapter A-13.1.1), to determine the amount that may be granted to that person or that person’s family under that Act, to identify circumstances not declared by that person or a member of that person’s family, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(j.1)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to establish a person’s entitlement to benefits under the Act respecting parental insurance (chapter A-29.011);

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  (subparagraph repealed);

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is a resident or a temporary resident of Québec within the meaning of the Health Insurance Act (chapter A-29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A-29.01);

(n)  Retraite Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R-9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to the payment of a tax credit granting an allowance to families or to benefits under the Act respecting family benefits (chapter P-19.1);

(4)  (subparagraph repealed);

(o)  the Minister of Education, Recreation and Sports or the Minister of Higher Education, Research, Science and Technology, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A-13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of subparagraph 4 of the first paragraph of section 7 of the Act respecting owners, operators and drivers of heavy vehicles (chapter P-30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  (subparagraph repealed);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T-11.011);

(t)  the Société de l’assurance automobile du Québec, solely to the extent that the information is required for the administration of the International Registration Plan;

(u)  (subparagraph repealed);

(v)  the Minister of Agriculture, Fisheries and Food, to the extent that the information is needed to register an agricultural operation in accordance with section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14);

(w)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, insofar as the information is necessary for the administration of the provisions of the Act respecting industrial accidents and occupational diseases (chapter A-3.001) that concern the periodic payments the employers must make to the Minister;

(x)  the Chief Electoral Officer, in respect of verifications, examinations and inquiries under the Election Act (chapter E-3.3), the Referendum Act (chapter C-64.1), the Act respecting elections and referendums in municipalities (chapter E-2.2) and the Act respecting school elections to elect certain members of the boards of directors of English-language school service centres (chapter E-2.3). A request for information by the Chief Electoral Officer is subject to the rules provided in section 69.0.0.6;

(y)  the Anti-Corruption Commissioner, the Associate Commissioners for Audits, the Associate Commissioner for Investigations and the audit teams and investigation units designated by the Government in accordance with the Anti-Corruption Act (chapter L-6.1), in respect of information necessary for the enforcement of that Act;

(z)  the Régie du bâtiment du Québec, in respect of information relating to a plea of guilty or a conviction concerning an offence under any of sections 62 to 62.1, to the extent that the information is necessary for the purposes of any of sections 58, 60, 61 and 70 of the Building Act (chapter B-1.1);

(z.1)  (subparagraph repealed);

(z.2)  the enterprise registrar, in respect of information necessary for the exercise of the registrar’s functions under the Act respecting the legal publicity of enterprises;

(z.3)  the Autorité des marchés publics, in respect of information necessary for the purposes of Chapter V.1 of the Act respecting contracting by public bodies (chapter C-65.1);

(z.4)  the Minister of Families, Seniors and the Status of Women, in respect of inspections and investigations conducted under the Educational Childcare Act (chapter S-4.1.1) in relation to the application of any of sections 6, 13 and 16 of that Act;

(z.5)  the Minister of Tourism, in respect of information held for the purposes of the first paragraph of section 55 of the Tourist Accommodation Act (chapter H-1.01), to the extent that the information is required for the purposes of that Act;

(z.6)  the Ethics Commissioner, in respect of verifications and inquiries conducted or authorized by the Ethics Commissioner under the Code of ethics and conduct of the Members of the National Assembly (chapter C-23.1), the Regulation respecting the rules of conduct applicable to the office staff of ministers (chapter C-23.1, r. 2) and the rules of ethics applicable to the staff of the Members and the office staff of the House officers of the National Assembly adopted under section 124.3 of the Act respecting the National Assembly (chapter A-23.1);

(z.7)  the Minister of Municipal Affairs, Regions and Land Occupancy, solely to the extent that the information is required to carry out its mandate of annually preparing and publishing an update on the financial transfers by the Government to municipalities;

(z.7.1)  the Office Québécois de la langue française, to the extent that the information is required for the purposes of Division II or III of Chapter V of Title II of the Charter of the French language (chapter C-11);

(z.8)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, in respect of information necessary for the purposes of subdivision 1 of Division VIII.2 of Chapter IV of the Act respecting labour standards;

(z.9)  the Commission des transports du Québec, solely to the extent that the information is necessary for the exercise of its power to suspend or revoke an authorization it granted under the Act respecting remunerated passenger transportation by automobile (chapter T-11.2);

(z.10)  a public body designated as an official source of government digital data under section 12.14 of the Act respecting the governance and management of the information resources of public bodies and government enterprises (chapter G-1.03), solely to the extent that the information is required for an administrative or public service purpose specified by the Government under that section;

(z.11)  the Minister of Natural Resources and Wildlife, solely to the extent that the information is necessary for the purposes of Chapter VI of the Act ending exploration for petroleum and underground reservoirs and production of petroleum and brine (chapter R-1.01); and

(z.12)  the Attorney General, in respect of information necessary for the purposes of sections 4 to 8, 10, 11, 14, 15.1, 15.2 and 15.9 to 15.11 of the Act respecting the forfeiture, administration and appropriation of proceeds and instruments of unlawful activity (chapter C-52.2).

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73; 2002, c. 27, s. 33; 2002, c. 62, s. 9; 2003, c. 8, s. 6; 2003, c. 19, s. 250; 2004, c. 10, s. 1; 2005, c. 2, s. 6; 2005, c. 13, s. 80; 2005, c. 14, s. 54; 2005, c. 23, s. 266; 2005, c. 28, s. 195; 2005, c. 13, s. 95; 2005, c. 39, s. 49; 2006, c. 3, s. 35; 2006, c. 32, s. 11; 2005, c. 15, s. 163; 2006, c. 38, s. 44; 2007, c. 3, s. 63, s. 68; 2009, c. 19, s. 15; 2010, c. 35, s. 41; 2010, c. 7, s. 220; 2010, c. 31, s. 121; 2011, c. 6, s. 290; 2011, c. 17, s. 39; 2011, c. 18, s. 38; 2011, c. 34, s. 5; 2012, c. 17, s. 14; 2013, c. 23, s. 96; 2013, c. 28, s. 203; 2015, c. 8, s. 37; 2015, c. 15, s. 237; 2015, c. 20, s. 61; 2015, c. 21, s. 17; 2016, c. 29, s. 22; 2016, c. 34, s. 37; 2018, c. 1, s. 44; 2017, c. 27, s. 153; 2018, c. 18, s. 51; 2019, c. 14, s. 7; 2020, c. 1, s. 313; 2020, c. 2, s. 5; 2020, c. 5, s. 221; 2020, c. 16, s. 3; 2020, c. 7, s. 40; 2021, c. 22, s. 17; 2021, c. 15, s. 1; 2021, c. 15, s. 29; I.N. 2022-02-01; 2022, c. 14, s. 132; 2022, c. 18, s. 85; 2022, c. 10, s. 2; 2021, c. 30, s. 36; 2024, c. 7, s. 9.

2022-09-01

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the responsibilities, powers and functions provided for in sections 18, 19 and 22 of the Act respecting the Ministère des Finances (chapter M-24.01), and in connection with any mandate assigned by the Government under section 20 of that Act;

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A-6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  (subparagraph repealed);

(f)  the Minister of Natural Resources and Wildlife, in respect of information held for the purposes of the Mining Tax Act (chapter I-0.4), to the extent that the information is required

(1)  to audit the report made under section 72 or 120 of the Mining Act (chapter M-13.1);

(2)  for the purposes of paragraph 5 of section 281 of the Mining Act; or

(3)  to conduct research and analyses allowing the Minister to devise and implement plans and programs for the enhancement, development and transformation of mineral resources in Québec, in accordance with paragraph 3 of section 12 of the Act respecting the Ministère des Ressources naturelles et de la Faune (chapter M-25.2);

(g)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N-1.1), the identification number and the amounts paid by the employer as contributions under section 39.0.2 of that Act and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to promote workforce skills development and recognition (chapter D-8.3), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Workforce Skills Development and Recognition Fund, the economic activity code, the number of returns pertaining to his employees sent to the Minister and the Québec business number assigned to him pursuant to the Act respecting the legal publicity of enterprises (chapter P-44.1);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P-32) or where the information is necessary for the application of the Act to facilitate the disclosure of wrongdoings relating to public bodies (chapter D-11.1);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Individual and Family Assistance Act (chapter A-13.1.1), to determine the amount that may be granted to that person or that person’s family under that Act, to identify circumstances not declared by that person or a member of that person’s family, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(j.1)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to establish a person’s entitlement to benefits under the Act respecting parental insurance (chapter A-29.011);

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  (subparagraph repealed);

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is a resident or a temporary resident of Québec within the meaning of the Health Insurance Act (chapter A-29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A-29.01);

(n)  Retraite Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R-9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to the payment of a tax credit granting an allowance to families or to benefits under the Act respecting family benefits (chapter P-19.1);

(4)  (subparagraph repealed);

(o)  the Minister of Education, Recreation and Sports or the Minister of Higher Education, Research, Science and Technology, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A-13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of subparagraph 4 of the first paragraph of section 7 of the Act respecting owners, operators and drivers of heavy vehicles (chapter P-30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  (subparagraph repealed);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T-11.011);

(t)  the Société de l’assurance automobile du Québec, solely to the extent that the information is required for the administration of the International Registration Plan;

(u)  (subparagraph repealed);

(v)  the Minister of Agriculture, Fisheries and Food, to the extent that the information is needed to register an agricultural operation in accordance with section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14);

(w)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, insofar as the information is necessary for the administration of the provisions of the Act respecting industrial accidents and occupational diseases (chapter A-3.001) that concern the periodic payments the employers must make to the Minister;

(x)  the Chief Electoral Officer, in respect of verifications, examinations and inquiries under the Election Act (chapter E-3.3), the Referendum Act (chapter C-64.1), the Act respecting elections and referendums in municipalities (chapter E-2.2) and the Act respecting school elections to elect certain members of the boards of directors of English-language school service centres (chapter E-2.3). A request for information by the Chief Electoral Officer is subject to the rules provided in section 69.0.0.6;

(y)  the Anti-Corruption Commissioner, the Associate Commissioners for Audits, the Associate Commissioner for Investigations and the audit teams and investigation units designated by the Government in accordance with the Anti-Corruption Act (chapter L-6.1), in respect of information necessary for the enforcement of that Act;

(z)  the Régie du bâtiment du Québec, in respect of information relating to a plea of guilty or a conviction concerning an offence under any of sections 62 to 62.1, to the extent that the information is necessary for the purposes of any of sections 58, 60, 61 and 70 of the Building Act (chapter B-1.1);

(z.1)  (subparagraph repealed);

(z.2)  the enterprise registrar, in respect of information necessary for the exercise of the registrar’s functions under the Act respecting the legal publicity of enterprises;

(z.3)  the Autorité des marchés publics, in respect of information necessary for the purposes of Chapter V.1 of the Act respecting contracting by public bodies (chapter C-65.1);

(z.4)  the Minister of Families, Seniors and the Status of Women, in respect of inspections and investigations conducted under the Educational Childcare Act (chapter S-4.1.1) in relation to the application of any of sections 6, 13 and 16 of that Act;

(z.5)  the Minister of Tourism, in respect of information held for the purposes of the first paragraph of section 55 of the Tourist Accommodation Act (chapter H-1.01), to the extent that the information is required for the purposes of that Act;

(z.6)  the Ethics Commissioner, in respect of verifications and inquiries conducted or authorized by the Ethics Commissioner under the Code of ethics and conduct of the Members of the National Assembly (chapter C-23.1), the Regulation respecting the rules of conduct applicable to the office staff of ministers (chapter C-23.1, r. 2) and the rules of ethics applicable to the staff of the Members and the office staff of the House officers of the National Assembly adopted under section 124.3 of the Act respecting the National Assembly (chapter A-23.1);

(z.7)  the Minister of Municipal Affairs, Regions and Land Occupancy, solely to the extent that the information is required to carry out its mandate of annually preparing and publishing an update on the financial transfers by the Government to municipalities;

(z.7.1)  the Office Québécois de la langue française, to the extent that the information is required for the purposes of Division II or III of Chapter V of Title II of the Charter of the French language (chapter C-11);

(z.8)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, in respect of information necessary for the purposes of subdivision 1 of Division VIII.2 of Chapter IV of the Act respecting labour standards;

(z.9)  the Commission des transports du Québec, solely to the extent that the information is necessary for the exercise of its power to suspend or revoke an authorization it granted under the Act respecting remunerated passenger transportation by automobile (chapter T-11.2);

(z.10)  a public body designated as an official source of government digital data under section 12.14 of the Act respecting the governance and management of the information resources of public bodies and government enterprises (chapter G-1.03), solely to the extent that the information is required for an administrative or public service purpose specified by the Government under that section; and

(z.11)  the Minister of Natural Resources and Wildlife, solely to the extent that the information is necessary for the purposes of Chapter VI of the Act ending exploration for petroleum and underground reservoirs and production of petroleum and brine (chapter R-1.01).

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73; 2002, c. 27, s. 33; 2002, c. 62, s. 9; 2003, c. 8, s. 6; 2003, c. 19, s. 250; 2004, c. 10, s. 1; 2005, c. 2, s. 6; 2005, c. 13, s. 80; 2005, c. 14, s. 54; 2005, c. 23, s. 266; 2005, c. 28, s. 195; 2005, c. 13, s. 95; 2005, c. 39, s. 49; 2006, c. 3, s. 35; 2006, c. 32, s. 11; 2005, c. 15, s. 163; 2006, c. 38, s. 44; 2007, c. 3, s. 63, s. 68; 2009, c. 19, s. 15; 2010, c. 35, s. 41; 2010, c. 7, s. 220; 2010, c. 31, s. 121; 2011, c. 6, s. 290; 2011, c. 17, s. 39; 2011, c. 18, s. 38; 2011, c. 34, s. 5; 2012, c. 17, s. 14; 2013, c. 23, s. 96; 2013, c. 28, s. 203; 2015, c. 8, s. 37; 2015, c. 15, s. 237; 2015, c. 20, s. 61; 2015, c. 21, s. 17; 2016, c. 29, s. 22; 2016, c. 34, s. 37; 2018, c. 1, s. 44; 2017, c. 27, s. 153; 2018, c. 18, s. 51; 2019, c. 14, s. 7; 2020, c. 1, s. 313; 2020, c. 2, s. 5; 2020, c. 5, s. 221; 2020, c. 16, s. 3; 2020, c. 7, s. 40; 2021, c. 22, s. 17; 2021, c. 15, s. 1; 2021, c. 15, s. 29; I.N. 2022-02-01; 2022, c. 14, s. 132; 2022, c. 18, s. 85; 2022, c. 10, s. 2; 2021, c. 30, s. 36.

2022-08-23

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the responsibilities, powers and functions provided for in sections 18, 19 and 22 of the Act respecting the Ministère des Finances (chapter M-24.01), and in connection with any mandate assigned by the Government under section 20 of that Act;

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A-6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  (subparagraph repealed);

(f)  the Minister of Natural Resources and Wildlife, in respect of information held for the purposes of the Mining Tax Act (chapter I-0.4), to the extent that the information is required

(1)  to audit the report made under section 72 or 120 of the Mining Act (chapter M-13.1);

(2)  for the purposes of paragraph 5 of section 281 of the Mining Act; or

(3)  to conduct research and analyses allowing the Minister to devise and implement plans and programs for the enhancement, development and transformation of mineral resources in Québec, in accordance with paragraph 3 of section 12 of the Act respecting the Ministère des Ressources naturelles et de la Faune (chapter M-25.2);

(g)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N-1.1), the identification number and the amounts paid by the employer as contributions under section 39.0.2 of that Act and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to promote workforce skills development and recognition (chapter D-8.3), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Workforce Skills Development and Recognition Fund, the economic activity code, the number of returns pertaining to his employees sent to the Minister and the Québec business number assigned to him pursuant to the Act respecting the legal publicity of enterprises (chapter P-44.1);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P-32) or where the information is necessary for the application of the Act to facilitate the disclosure of wrongdoings relating to public bodies (chapter D-11.1);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Individual and Family Assistance Act (chapter A-13.1.1), to determine the amount that may be granted to that person or that person’s family under that Act, to identify circumstances not declared by that person or a member of that person’s family, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(j.1)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to establish a person’s entitlement to benefits under the Act respecting parental insurance (chapter A-29.011);

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  (subparagraph repealed);

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is a resident or a temporary resident of Québec within the meaning of the Health Insurance Act (chapter A-29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A-29.01);

(n)  Retraite Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R-9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to the payment of a tax credit granting an allowance to families or to benefits under the Act respecting family benefits (chapter P-19.1);

(4)  (subparagraph repealed);

(o)  the Minister of Education, Recreation and Sports or the Minister of Higher Education, Research, Science and Technology, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A-13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of subparagraph 4 of the first paragraph of section 7 of the Act respecting owners, operators and drivers of heavy vehicles (chapter P-30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  (paragraph repealed);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T-11.011);

(t)  the Société de l’assurance automobile du Québec, solely to the extent that the information is required for the administration of the International Registration Plan;

(u)  (subparagraph repealed);

(v)  the Minister of Agriculture, Fisheries and Food, to the extent that the information is needed to register an agricultural operation in accordance with section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14);

(w)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, insofar as the information is necessary for the administration of the provisions of the Act respecting industrial accidents and occupational diseases (chapter A-3.001) that concern the periodic payments the employers must make to the Minister;

(x)  the Chief Electoral Officer, in respect of verifications, examinations and inquiries under the Election Act (chapter E-3.3), the Referendum Act (chapter C-64.1), the Act respecting elections and referendums in municipalities (chapter E-2.2) and the Act respecting school elections to elect certain members of the boards of directors of English-language school service centres (chapter E-2.3). A request for information by the Chief Electoral Officer is subject to the rules provided in section 69.0.0.6;

(y)  the Anti-Corruption Commissioner, the Associate Commissioners for Audits, the Associate Commissioner for Investigations and the audit teams and investigation units designated by the Government in accordance with the Anti-Corruption Act (chapter L-6.1), in respect of information necessary for the enforcement of that Act;

(z)  the Régie du bâtiment du Québec, in respect of information relating to a plea of guilty or a conviction concerning an offence under any of sections 62 to 62.1, to the extent that the information is necessary for the purposes of any of sections 58, 60, 61 and 70 of the Building Act (chapter B-1.1);

(z.1)  (paragraph repealed);

(z.2)  the enterprise registrar, in respect of information necessary for the exercise of the registrar’s functions under the Act respecting the legal publicity of enterprises;

(z.3)  the Autorité des marchés publics, in respect of information necessary for the purposes of Chapter V.1 of the Act respecting contracting by public bodies (chapter C-65.1);

(z.4)  the Minister of Families, Seniors and the Status of Women, in respect of inspections and investigations conducted under the Educational Childcare Act (chapter S-4.1.1) in relation to the application of any of sections 6, 13 and 16 of that Act;

(z.5)  the Minister of Tourism, in respect of information held for the purposes of section 55.1 of the Act respecting tourist accommodation establishments (chapter E-14.2), to the extent that the information is required for the purposes of that Act;

(z.6)  the Ethics Commissioner, in respect of verifications and inquiries conducted or authorized by the Ethics Commissioner under the Code of ethics and conduct of the Members of the National Assembly (chapter C-23.1), the Regulation respecting the rules of conduct applicable to the office staff of ministers (chapter C-23.1, r. 2) and the rules of ethics applicable to the staff of the Members and the office staff of the House officers of the National Assembly adopted under section 124.3 of the Act respecting the National Assembly (chapter A-23.1);

(z.7)  the Minister of Municipal Affairs, Regions and Land Occupancy, solely to the extent that the information is required to carry out its mandate of annually preparing and publishing an update on the financial transfers by the Government to municipalities;

(z.7.1)  the Office Québécois de la langue française, to the extent that the information is required for the purposes of Division II or III of Chapter V of Title II of the Charter of the French language (chapter C-11);

(z.8)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, in respect of information necessary for the purposes of subdivision 1 of Division VIII.2 of Chapter IV of the Act respecting labour standards;

(z.9)  the Commission des transports du Québec, solely to the extent that the information is necessary for the exercise of its power to suspend or revoke an authorization it granted under the Act respecting remunerated passenger transportation by automobile (chapter T-11.2);

(z.10)  a public body designated as an official source of government digital data under section 12.14 of the Act respecting the governance and management of the information resources of public bodies and government enterprises (chapter G-1.03), solely to the extent that the information is required for an administrative or public service purpose specified by the Government under that section; and

(z.11)  the Minister of Natural Resources and Wildlife, solely to the extent that the information is necessary for the purposes of Chapter VI of the Act ending exploration for petroleum and underground reservoirs and production of petroleum and brine (chapter R-1.01).

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73; 2002, c. 27, s. 33; 2002, c. 62, s. 9; 2003, c. 8, s. 6; 2003, c. 19, s. 250; 2004, c. 10, s. 1; 2005, c. 2, s. 6; 2005, c. 13, s. 80; 2005, c. 14, s. 54; 2005, c. 23, s. 266; 2005, c. 28, s. 195; 2005, c. 13, s. 95; 2005, c. 39, s. 49; 2006, c. 3, s. 35; 2006, c. 32, s. 11; 2005, c. 15, s. 163; 2006, c. 38, s. 44; 2007, c. 3, s. 63, s. 68; 2009, c. 19, s. 15; 2010, c. 35, s. 41; 2010, c. 7, s. 220; 2010, c. 31, s. 121; 2011, c. 6, s. 290; 2011, c. 17, s. 39; 2011, c. 18, s. 38; 2011, c. 34, s. 5; 2012, c. 17, s. 14; 2013, c. 23, s. 96; 2013, c. 28, s. 203; 2015, c. 8, s. 37; 2015, c. 15, s. 237; 2015, c. 20, s. 61; 2015, c. 21, s. 17; 2016, c. 29, s. 22; 2016, c. 34, s. 37; 2018, c. 1, s. 44; 2017, c. 27, s. 153; 2018, c. 18, s. 51; 2019, c. 14, s. 7; 2020, c. 1, s. 313; 2020, c. 2, s. 5; 2020, c. 5, s. 221; 2020, c. 16, s. 3; 2020, c. 7, s. 40; 2021, c. 22, s. 17; 2021, c. 15, s. 1; 2021, c. 15, s. 29; I.N. 2022-02-01; 2022, c. 14, s. 132; 2022, c. 18, s. 85; 2022, c. 10, s. 2.

2022-06-02

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the responsibilities, powers and functions provided for in sections 18, 19 and 22 of the Act respecting the Ministère des Finances (chapter M-24.01), and in connection with any mandate assigned by the Government under section 20 of that Act;

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A-6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  (subparagraph repealed);

(f)  the Minister of Natural Resources and Wildlife, in respect of information held for the purposes of the Mining Tax Act (chapter I-0.4), to the extent that the information is required

(1)  to audit the report made under section 72 or 120 of the Mining Act (chapter M-13.1);

(2)  for the purposes of paragraph 5 of section 281 of the Mining Act; or

(3)  to conduct research and analyses allowing the Minister to devise and implement plans and programs for the enhancement, development and transformation of mineral resources in Québec, in accordance with paragraph 3 of section 12 of the Act respecting the Ministère des Ressources naturelles et de la Faune (chapter M-25.2);

(g)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N-1.1), the identification number and the amounts paid by the employer as contributions under section 39.0.2 of that Act and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to promote workforce skills development and recognition (chapter D-8.3), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Workforce Skills Development and Recognition Fund, the economic activity code, the number of returns pertaining to his employees sent to the Minister and the Québec business number assigned to him pursuant to the Act respecting the legal publicity of enterprises (chapter P-44.1);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P-32) or where the information is necessary for the application of the Act to facilitate the disclosure of wrongdoings relating to public bodies (chapter D-11.1);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Individual and Family Assistance Act (chapter A-13.1.1), to determine the amount that may be granted to that person or that person’s family under that Act, to identify circumstances not declared by that person or a member of that person’s family, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(j.1)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to establish a person’s entitlement to benefits under the Act respecting parental insurance (chapter A-29.011);

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  (subparagraph repealed);

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is a resident or a temporary resident of Québec within the meaning of the Health Insurance Act (chapter A-29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A-29.01);

(n)  Retraite Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R-9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to the payment of a tax credit granting an allowance to families or to benefits under the Act respecting family benefits (chapter P-19.1);

(4)  (subparagraph repealed);

(o)  the Minister of Education, Recreation and Sports or the Minister of Higher Education, Research, Science and Technology, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A-13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of subparagraph 4 of the first paragraph of section 7 of the Act respecting owners, operators and drivers of heavy vehicles (chapter P-30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  (paragraph repealed);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T-11.011);

(t)  the Société de l’assurance automobile du Québec, solely to the extent that the information is required for the administration of the International Registration Plan;

(u)  (subparagraph repealed);

(v)  the Minister of Agriculture, Fisheries and Food, to the extent that the information is needed to register an agricultural operation in accordance with section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14);

(w)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, insofar as the information is necessary for the administration of the provisions of the Act respecting industrial accidents and occupational diseases (chapter A-3.001) that concern the periodic payments the employers must make to the Minister;

(x)  the Chief Electoral Officer, in respect of verifications, examinations and inquiries under the Election Act (chapter E-3.3), the Referendum Act (chapter C-64.1), the Act respecting elections and referendums in municipalities (chapter E-2.2) and the Act respecting school elections to elect certain members of the boards of directors of English-language school service centres (chapter E-2.3). A request for information by the Chief Electoral Officer is subject to the rules provided in section 69.0.0.6;

(y)  the Anti-Corruption Commissioner, the Associate Commissioners for Audits, the Associate Commissioner for Investigations and the audit teams and investigation units designated by the Government in accordance with the Anti-Corruption Act (chapter L-6.1), in respect of information necessary for the enforcement of that Act;

(z)  the Régie du bâtiment du Québec, in respect of information relating to a plea of guilty or a conviction concerning an offence under any of sections 62 to 62.1, to the extent that the information is necessary for the purposes of any of sections 58, 60, 61 and 70 of the Building Act (chapter B-1.1);

(z.1)  (paragraph repealed);

(z.2)  the enterprise registrar, in respect of information necessary for the exercise of the registrar’s functions under the Act respecting the legal publicity of enterprises (chapter P-44.1);

(z.3)  the Autorité des marchés publics, in respect of information necessary for the purposes of Chapter V.1 of the Act respecting contracting by public bodies (chapter C-65.1);

(z.4)  the Minister of Families, Seniors and the Status of Women, in respect of inspections and investigations conducted under the Educational Childcare Act (chapter S-4.1.1) in relation to the application of any of sections 6, 13 and 16 of that Act;

(z.5)  the Minister of Tourism, in respect of information held for the purposes of section 55.1 of the Act respecting tourist accommodation establishments (chapter E-14.2), to the extent that the information is required for the purposes of that Act;

(z.6)  the Ethics Commissioner, in respect of verifications and inquiries conducted or authorized by the Ethics Commissioner under the Code of ethics and conduct of the Members of the National Assembly (chapter C-23.1), the Regulation respecting the rules of conduct applicable to the office staff of ministers (chapter C-23.1, r. 2) and the rules of ethics applicable to the staff of the Members and the office staff of the House officers of the National Assembly adopted under section 124.3 of the Act respecting the National Assembly (chapter A-23.1);

(z.7)  the Minister of Municipal Affairs, Regions and Land Occupancy, solely to the extent that the information is required to carry out its mandate of annually preparing and publishing an update on the financial transfers by the Government to municipalities;

(z.7.1)  the Office Québécois de la langue française, to the extent that the information is required for the purposes of Division II or III of Chapter V of Title II of the Charter of the French language (chapter C-11);

(z.8)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, in respect of information necessary for the purposes of subdivision 1 of Division VIII.2 of Chapter IV of the Act respecting labour standards (chapter N-1.1);

(z.9)  the Commission des transports du Québec, solely to the extent that the information is necessary for the exercise of its power to suspend or revoke an authorization it granted under the Act respecting remunerated passenger transportation by automobile (chapter T-11.2); and

(z.10)  a public body designated as an official source of government digital data under section 12.14 of the Act respecting the governance and management of the information resources of public bodies and government enterprises (chapter G-1.03), solely to the extent that the information is required for an administrative or public service purpose specified by the Government under that section.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73; 2002, c. 27, s. 33; 2002, c. 62, s. 9; 2003, c. 8, s. 6; 2003, c. 19, s. 250; 2004, c. 10, s. 1; 2005, c. 2, s. 6; 2005, c. 13, s. 80; 2005, c. 14, s. 54; 2005, c. 23, s. 266; 2005, c. 28, s. 195; 2005, c. 13, s. 95; 2005, c. 39, s. 49; 2006, c. 3, s. 35; 2006, c. 32, s. 11; 2005, c. 15, s. 163; 2006, c. 38, s. 44; 2007, c. 3, s. 63, s. 68; 2009, c. 19, s. 15; 2010, c. 35, s. 41; 2010, c. 7, s. 220; 2010, c. 31, s. 121; 2011, c. 6, s. 290; 2011, c. 17, s. 39; 2011, c. 18, s. 38; 2011, c. 34, s. 5; 2012, c. 17, s. 14; 2013, c. 23, s. 96; 2013, c. 28, s. 203; 2015, c. 8, s. 37; 2015, c. 15, s. 237; 2015, c. 20, s. 61; 2015, c. 21, s. 17; 2016, c. 29, s. 22; 2016, c. 34, s. 37; 2018, c. 1, s. 44; 2017, c. 27, s. 153; 2018, c. 18, s. 51; 2019, c. 14, s. 7; 2020, c. 1, s. 313; 2020, c. 2, s. 5; 2020, c. 5, s. 221; 2020, c. 16, s. 3; 2020, c. 7, s. 40; 2021, c. 22, s. 17; 2021, c. 15, s. 1; 2021, c. 15, s. 29; I.N. 2022-02-01; 2022, c. 14, s. 132; 2022, c. 18, s. 85.

2022-06-01

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the responsibilities, powers and functions provided for in sections 18, 19 and 22 of the Act respecting the Ministère des Finances (chapter M-24.01), and in connection with any mandate assigned by the Government under section 20 of that Act;

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A-6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  (subparagraph repealed);

(f)  the Minister of Natural Resources and Wildlife, in respect of information held for the purposes of the Mining Tax Act (chapter I-0.4), to the extent that the information is required

(1)  to audit the report made under section 72 or 120 of the Mining Act (chapter M-13.1);

(2)  for the purposes of paragraph 5 of section 281 of the Mining Act; or

(3)  to conduct research and analyses allowing the Minister to devise and implement plans and programs for the enhancement, development and transformation of mineral resources in Québec, in accordance with paragraph 3 of section 12 of the Act respecting the Ministère des Ressources naturelles et de la Faune (chapter M-25.2);

(g)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N-1.1), the identification number and the amounts paid by the employer as contributions under section 39.0.2 of that Act and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to promote workforce skills development and recognition (chapter D-8.3), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Workforce Skills Development and Recognition Fund, the economic activity code, the number of returns pertaining to his employees sent to the Minister and the Québec business number assigned to him pursuant to the Act respecting the legal publicity of enterprises (chapter P-44.1);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P-32) or where the information is necessary for the application of the Act to facilitate the disclosure of wrongdoings relating to public bodies (chapter D-11.1);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Individual and Family Assistance Act (chapter A-13.1.1), to determine the amount that may be granted to that person or that person’s family under that Act, to identify circumstances not declared by that person or a member of that person’s family, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(j.1)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to establish a person’s entitlement to benefits under the Act respecting parental insurance (chapter A-29.011);

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  (subparagraph repealed);

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is a resident or a temporary resident of Québec within the meaning of the Health Insurance Act (chapter A-29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A-29.01);

(n)  Retraite Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R-9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to the payment of a tax credit granting an allowance to families or to benefits under the Act respecting family benefits (chapter P-19.1);

(4)  (subparagraph repealed);

(o)  the Minister of Education, Recreation and Sports or the Minister of Higher Education, Research, Science and Technology, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A-13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of subparagraph 4 of the first paragraph of section 7 of the Act respecting owners, operators and drivers of heavy vehicles (chapter P-30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  (paragraph repealed);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T-11.011);

(t)  the Société de l’assurance automobile du Québec, solely to the extent that the information is required for the administration of the International Registration Plan;

(u)  (subparagraph repealed);

(v)  the Minister of Agriculture, Fisheries and Food, to the extent that the information is needed to register an agricultural operation in accordance with section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14);

(w)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, insofar as the information is necessary for the administration of the provisions of the Act respecting industrial accidents and occupational diseases (chapter A-3.001) that concern the periodic payments the employers must make to the Minister;

(x)  the Chief Electoral Officer, in respect of verifications, examinations and inquiries under the Election Act (chapter E-3.3), the Referendum Act (chapter C-64.1), the Act respecting elections and referendums in municipalities (chapter E-2.2) and the Act respecting school elections to elect certain members of the boards of directors of English-language school service centres (chapter E-2.3). A request for information by the Chief Electoral Officer is subject to the rules provided in section 69.0.0.6;

(y)  the Anti-Corruption Commissioner, the Associate Commissioners for Audits, the Associate Commissioner for Investigations and the audit teams and investigation units designated by the Government in accordance with the Anti-Corruption Act (chapter L-6.1), in respect of information necessary for the enforcement of that Act;

(z)  the Régie du bâtiment du Québec, in respect of information relating to a plea of guilty or a conviction concerning an offence under any of sections 62 to 62.1, to the extent that the information is necessary for the purposes of any of sections 58, 60, 61 and 70 of the Building Act (chapter B-1.1);

(z.1)  (paragraph repealed);

(z.2)  the enterprise registrar, in respect of information necessary for the exercise of the registrar’s functions under the Act respecting the legal publicity of enterprises (chapter P-44.1);

(z.3)  the Autorité des marchés publics, in respect of information necessary for the purposes of Chapters V.1 and V.2 of the Act respecting contracting by public bodies (chapter C-65.1);

(z.4)  the Minister of Families, Seniors and the Status of Women, in respect of inspections and investigations conducted under the Educational Childcare Act (chapter S-4.1.1) in relation to the application of any of sections 6, 13 and 16 of that Act;

(z.5)  the Minister of Tourism, in respect of information held for the purposes of section 55.1 of the Act respecting tourist accommodation establishments (chapter E-14.2), to the extent that the information is required for the purposes of that Act;

(z.6)  the Ethics Commissioner, in respect of verifications and inquiries conducted or authorized by the Ethics Commissioner under the Code of ethics and conduct of the Members of the National Assembly (chapter C-23.1), the Regulation respecting the rules of conduct applicable to the office staff of ministers (chapter C-23.1, r. 2) and the rules of ethics applicable to the staff of the Members and the office staff of the House officers of the National Assembly adopted under section 124.3 of the Act respecting the National Assembly (chapter A-23.1);

(z.7)  the Minister of Municipal Affairs, Regions and Land Occupancy, solely to the extent that the information is required to carry out its mandate of annually preparing and publishing an update on the financial transfers by the Government to municipalities;

(z.7.1)  the Office Québécois de la langue française, to the extent that the information is required for the purposes of Division II or III of Chapter V of Title II of the Charter of the French language (chapter C-11);

(z.8)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, in respect of information necessary for the purposes of subdivision 1 of Division VIII.2 of Chapter IV of the Act respecting labour standards (chapter N-1.1);

(z.9)  the Commission des transports du Québec, solely to the extent that the information is necessary for the exercise of its power to suspend or revoke an authorization it granted under the Act respecting remunerated passenger transportation by automobile (chapter T-11.2); and

(z.10)  a public body designated as an official source of government digital data under section 12.14 of the Act respecting the governance and management of the information resources of public bodies and government enterprises (chapter G-1.03), solely to the extent that the information is required for an administrative or public service purpose specified by the Government under that section.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73; 2002, c. 27, s. 33; 2002, c. 62, s. 9; 2003, c. 8, s. 6; 2003, c. 19, s. 250; 2004, c. 10, s. 1; 2005, c. 2, s. 6; 2005, c. 13, s. 80; 2005, c. 14, s. 54; 2005, c. 23, s. 266; 2005, c. 28, s. 195; 2005, c. 13, s. 95; 2005, c. 39, s. 49; 2006, c. 3, s. 35; 2006, c. 32, s. 11; 2005, c. 15, s. 163; 2006, c. 38, s. 44; 2007, c. 3, s. 63, s. 68; 2009, c. 19, s. 15; 2010, c. 35, s. 41; 2010, c. 7, s. 220; 2010, c. 31, s. 121; 2011, c. 6, s. 290; 2011, c. 17, s. 39; 2011, c. 18, s. 38; 2011, c. 34, s. 5; 2012, c. 17, s. 14; 2013, c. 23, s. 96; 2013, c. 28, s. 203; 2015, c. 8, s. 37; 2015, c. 15, s. 237; 2015, c. 20, s. 61; 2015, c. 21, s. 17; 2016, c. 29, s. 22; 2016, c. 34, s. 37; 2018, c. 1, s. 44; 2017, c. 27, s. 153; 2018, c. 18, s. 51; 2019, c. 14, s. 7; 2020, c. 1, s. 313; 2020, c. 2, s. 5; 2020, c. 5, s. 221; 2020, c. 16, s. 3; 2020, c. 7, s. 40; 2021, c. 22, s. 17; 2021, c. 15, s. 1; 2021, c. 15, s. 29; I.N. 2022-02-01; 2022, c. 14, s. 132.

2022-02-01

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the responsibilities, powers and functions provided for in sections 18, 19 and 22 of the Act respecting the Ministère des Finances (chapter M-24.01), and in connection with any mandate assigned by the Government under section 20 of that Act;

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A-6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  (subparagraph repealed);

(f)  the Minister of Natural Resources and Wildlife, in respect of information held for the purposes of the Mining Tax Act (chapter I-0.4), to the extent that the information is required

(1)  to audit the report made under section 72 or 120 of the Mining Act (chapter M-13.1);

(2)  for the purposes of paragraph 5 of section 281 of the Mining Act; or

(3)  to conduct research and analyses allowing the Minister to devise and implement plans and programs for the enhancement, development and transformation of mineral resources in Québec, in accordance with paragraph 3 of section 12 of the Act respecting the Ministère des Ressources naturelles et de la Faune (chapter M-25.2);

(g)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N-1.1), the identification number and the amounts paid by the employer as contributions under section 39.0.2 of that Act and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to promote workforce skills development and recognition (chapter D-8.3), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Workforce Skills Development and Recognition Fund, the economic activity code, the number of returns pertaining to his employees sent to the Minister and the Québec business number assigned to him pursuant to the Act respecting the legal publicity of enterprises (chapter P-44.1);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P-32) or where the information is necessary for the application of the Act to facilitate the disclosure of wrongdoings relating to public bodies (chapter D-11.1);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Individual and Family Assistance Act (chapter A-13.1.1), to determine the amount that may be granted to that person or that person’s family under that Act, to identify circumstances not declared by that person or a member of that person’s family, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(j.1)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to establish a person’s entitlement to benefits under the Act respecting parental insurance (chapter A-29.011);

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  (subparagraph repealed);

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is a resident or a temporary resident of Québec within the meaning of the Health Insurance Act (chapter A-29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A-29.01);

(n)  Retraite Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R-9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to the payment of a tax credit granting an allowance to families or to benefits under the Act respecting family benefits (chapter P-19.1);

(4)  (subparagraph repealed);

(o)  the Minister of Education, Recreation and Sports or the Minister of Higher Education, Research, Science and Technology, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A-13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of subparagraph 4 of the first paragraph of section 7 of the Act respecting owners, operators and drivers of heavy vehicles (chapter P-30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  (paragraph repealed);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T-11.011);

(t)  the Société de l’assurance automobile du Québec, solely to the extent that the information is required for the administration of the International Registration Plan;

(u)  (subparagraph repealed);

(v)  the Minister of Agriculture, Fisheries and Food, to the extent that the information is needed to register an agricultural operation in accordance with section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14);

(w)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, insofar as the information is necessary for the administration of the provisions of the Act respecting industrial accidents and occupational diseases (chapter A-3.001) that concern the periodic payments the employers must make to the Minister;

(x)  the Chief Electoral Officer, in respect of verifications, examinations and inquiries under the Election Act (chapter E-3.3), the Referendum Act (chapter C-64.1), the Act respecting elections and referendums in municipalities (chapter E-2.2) and the Act respecting school elections to elect certain members of the boards of directors of English-language school service centres (chapter E-2.3). A request for information by the Chief Electoral Officer is subject to the rules provided in section 69.0.0.6;

(y)  the Anti-Corruption Commissioner, the Associate Commissioners for Audits, the Associate Commissioner for Investigations and the audit teams and investigation units designated by the Government in accordance with the Anti-Corruption Act (chapter L-6.1), in respect of information necessary for the enforcement of that Act;

(z)  the Régie du bâtiment du Québec, in respect of information relating to a plea of guilty or a conviction concerning an offence under any of sections 62 to 62.1, to the extent that the information is necessary for the purposes of any of sections 58, 60, 61 and 70 of the Building Act (chapter B-1.1);

(z.1)  (paragraph repealed);

(z.2)  the enterprise registrar, in respect of information necessary for the exercise of the registrar’s functions under the Act respecting the legal publicity of enterprises (chapter P-44.1);

(z.3)  the Autorité des marchés publics, in respect of information necessary for the purposes of Chapters V.1 and V.2 of the Act respecting contracting by public bodies (chapter C-65.1);

(z.4)  the Minister of Families, Seniors and the Status of Women, in respect of inspections and investigations conducted under the Educational Childcare Act (chapter S-4.1.1) in relation to the application of any of sections 6, 13 and 16 of that Act;

(z.5)  the Minister of Tourism, in respect of information held for the purposes of section 55.1 of the Act respecting tourist accommodation establishments (chapter E-14.2), to the extent that the information is required for the purposes of that Act;

(z.6)  the Ethics Commissioner, in respect of verifications and inquiries conducted or authorized by the Ethics Commissioner under the Code of ethics and conduct of the Members of the National Assembly (chapter C-23.1), the Regulation respecting the rules of conduct applicable to the office staff of ministers (chapter C-23.1, r. 2) and the rules of ethics applicable to the staff of the Members and the office staff of the House officers of the National Assembly adopted under section 124.3 of the Act respecting the National Assembly (chapter A-23.1);

(z.7)  the Minister of Municipal Affairs, Regions and Land Occupancy, solely to the extent that the information is required to carry out its mandate of annually preparing and publishing an update on the financial transfers by the Government to municipalities;

(z.8)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, in respect of information necessary for the purposes of subdivision 1 of Division VIII.2 of Chapter IV of the Act respecting labour standards (chapter N-1.1);

(z.9)  the Commission des transports du Québec, solely to the extent that the information is necessary for the exercise of its power to suspend or revoke an authorization it granted under the Act respecting remunerated passenger transportation by automobile (chapter T-11.2); and

(z.10)  a public body designated as an official source of government digital data under section 12.14 of the Act respecting the governance and management of the information resources of public bodies and government enterprises (chapter G-1.03), solely to the extent that the information is required for an administrative or public service purpose specified by the Government under that section.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73; 2002, c. 27, s. 33; 2002, c. 62, s. 9; 2003, c. 8, s. 6; 2003, c. 19, s. 250; 2004, c. 10, s. 1; 2005, c. 2, s. 6; 2005, c. 13, s. 80; 2005, c. 14, s. 54; 2005, c. 23, s. 266; 2005, c. 28, s. 195; 2005, c. 13, s. 95; 2005, c. 39, s. 49; 2006, c. 3, s. 35; 2006, c. 32, s. 11; 2005, c. 15, s. 163; 2006, c. 38, s. 44; 2007, c. 3, s. 63, s. 68; 2009, c. 19, s. 15; 2010, c. 35, s. 41; 2010, c. 7, s. 220; 2010, c. 31, s. 121; 2011, c. 6, s. 290; 2011, c. 17, s. 39; 2011, c. 18, s. 38; 2011, c. 34, s. 5; 2012, c. 17, s. 14; 2013, c. 23, s. 96; 2013, c. 28, s. 203; 2015, c. 8, s. 37; 2015, c. 15, s. 237; 2015, c. 20, s. 61; 2015, c. 21, s. 17; 2016, c. 29, s. 22; 2016, c. 34, s. 37; 2018, c. 1, s. 44; 2017, c. 27, s. 153; 2018, c. 18, s. 51; 2019, c. 14, s. 7; 2020, c. 1, s. 313; 2020, c. 2, s. 5; 2020, c. 5, s. 221; 2020, c. 16, s. 3; 2020, c. 7, s. 40; 2021, c. 22, s. 17; 2021, c. 15, s. 1; 2021, c. 15, s. 29; I.N. 2022-02-01.

2021-10-01

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the responsibilities, powers and functions provided for in sections 18, 19 and 22 of the Act respecting the Ministère des Finances (chapter M-24.01), and in connection with any mandate assigned by the Government under section 20 of that Act;

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A-6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  (subparagraph repealed);

(f)  the Minister of Natural Resources and Wildlife, in respect of information held for the purposes of the Mining Tax Act (chapter I-0.4), to the extent that the information is required

(1)  to audit the report made under section 72 or 120 of the Mining Act (chapter M-13.1);

(2)  for the purposes of paragraph 5 of section 281 of the Mining Act; or

(3)  to conduct research and analyses allowing the Minister to devise and implement plans and programs for the enhancement, development and transformation of mineral resources in Québec, in accordance with paragraph 3 of section 12 of the Act respecting the Ministère des Ressources naturelles et de la Faune (chapter M-25.2);

(g)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N-1.1), the identification number and the amounts paid by the employer as contributions under section 39.0.2 of that Act and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to promote workforce skills development and recognition (chapter D-8.3), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Workforce Skills Development and Recognition Fund, the economic activity code, the number of returns pertaining to his employees sent to the Minister and the Québec business number assigned to him pursuant to the Act respecting the legal publicity of enterprises (chapter P-44.1);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P-32) or where the information is necessary for the application of the Act to facilitate the disclosure of wrongdoings relating to public bodies (chapter D-11.1);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Individual and Family Assistance Act (chapter A-13.1.1), to determine the amount that may be granted to that person or that person’s family under that Act, to identify circumstances not declared by that person or a member of that person’s family, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(j.1)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to establish a person’s entitlement to benefits under the Act respecting parental insurance (chapter A-29.011);

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  (subparagraph repealed);

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is a resident or a temporary resident of Québec within the meaning of the Health Insurance Act (chapter A-29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A-29.01);

(n)  Retraite Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R-9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to the payment of a tax credit granting an allowance to families or to benefits under the Act respecting family benefits (chapter P-19.1);

(4)  (subparagraph repealed);

(o)  the Minister of Education, Recreation and Sports or the Minister of Higher Education, Research, Science and Technology, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A-13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of subparagraph 4 of the first paragraph of section 7 of the Act respecting owners, operators and drivers of heavy vehicles (chapter P-30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  (paragraph repealed);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T-11.011);

(t)  the Société de l’assurance automobile du Québec, solely to the extent that the information is required for the administration of the International Registration Plan;

(u)  (subparagraph repealed);

(v)  the Minister of Agriculture, Fisheries and Food, to the extent that the information is needed to register an agricultural operation in accordance with a regulation made under section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) or to verify a person’s eligibility for a payment under Division VII.1 of that Act;

(w)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, insofar as the information is necessary for the administration of the provisions of the Act respecting industrial accidents and occupational diseases (chapter A-3.001) that concern the periodic payments the employers must make to the Minister;

(x)  the Chief Electoral Officer, in respect of verifications, examinations and inquiries under the Election Act (chapter E-3.3), the Referendum Act (chapter C-64.1), the Act respecting elections and referendums in municipalities (chapter E-2.2) and the Act respecting school elections to elect certain members of the boards of directors of English-language school service centres (chapter E-2.3). A request for information by the Chief Electoral Officer is subject to the rules provided in section 69.0.0.6;

(y)  the Anti-Corruption Commissioner, the Associate Commissioners for Audits, the Associate Commissioner for Investigations and the audit teams and investigation units designated by the Government in accordance with the Anti-Corruption Act (chapter L-6.1), in respect of information necessary for the enforcement of that Act;

(z)  the Régie du bâtiment du Québec, in respect of information relating to a plea of guilty or a conviction concerning an offence under any of sections 62 to 62.1, to the extent that the information is necessary for the purposes of any of sections 58, 60, 61 and 70 of the Building Act (chapter B-1.1);

(z.1)  (paragraph repealed);

(z.2)  the enterprise registrar, in respect of information necessary for the exercise of the registrar’s functions under the Act respecting the legal publicity of enterprises (chapter P-44.1);

(z.3)  the Autorité des marchés publics, in respect of information necessary for the purposes of Chapters V.1 and V.2 of the Act respecting contracting by public bodies (chapter C-65.1);

(z.4)  the Minister of Families, Seniors and the Status of Women, in respect of inspections and investigations conducted under the Educational Childcare Act (chapter S-4.1.1) in relation to the application of any of sections 6, 13 and 16 of that Act;

(z.5)  the Minister of Tourism, in respect of information held for the purposes of section 55.1 of the Act respecting tourist accommodation establishments (chapter E-14.2), to the extent that the information is required for the purposes of that Act;

(z.6)  the Ethics Commissioner, in respect of verifications and inquiries conducted or authorized by the Ethics Commissioner under the Code of ethics and conduct of the Members of the National Assembly (chapter C-23.1), the Regulation respecting the rules of conduct applicable to the office staff of ministers (chapter C-23.1, r. 2) and the rules of ethics applicable to the staff of the Members and the office staff of the House officers of the National Assembly adopted under section 124.3 of the Act respecting the National Assembly (chapter A-23.1);

(z.7)  the Minister of Municipal Affairs, Regions and Land Occupancy, solely to the extent that the information is required to carry out its mandate of annually preparing and publishing an update on the financial transfers by the Government to municipalities;

(z.8)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, in respect of information necessary for the purposes of subdivision 1 of Division VIII.2 of Chapter IV of the Act respecting labour standards (chapter N-1.1);

(z.9)  the Commission des transports du Québec, solely to the extent that the information is necessary for the exercise of its power to suspend or revoke an authorization it granted under the Act respecting remunerated passenger transportation by automobile (chapter T-11.2); and

(z.10)  a public body designated as an official source of government digital data under section 12.14 of the Act respecting the governance and management of the information resources of public bodies and government enterprises (chapter G-1.03), solely to the extent that the information is required for an administrative or public service purpose specified by the Government under that section.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73; 2002, c. 27, s. 33; 2002, c. 62, s. 9; 2003, c. 8, s. 6; 2003, c. 19, s. 250; 2004, c. 10, s. 1; 2005, c. 2, s. 6; 2005, c. 13, s. 80; 2005, c. 14, s. 54; 2005, c. 23, s. 266; 2005, c. 28, s. 195; 2005, c. 13, s. 95; 2005, c. 39, s. 49; 2006, c. 3, s. 35; 2006, c. 32, s. 11; 2005, c. 15, s. 163; 2006, c. 38, s. 44; 2007, c. 3, s. 63, s. 68; 2009, c. 19, s. 15; 2010, c. 35, s. 41; 2010, c. 7, s. 220; 2010, c. 31, s. 121; 2011, c. 6, s. 290; 2011, c. 17, s. 39; 2011, c. 18, s. 38; 2011, c. 34, s. 5; 2012, c. 17, s. 14; 2013, c. 23, s. 96; 2013, c. 28, s. 203; 2015, c. 8, s. 37; 2015, c. 15, s. 237; 2015, c. 20, s. 61; 2015, c. 21, s. 17; 2016, c. 29, s. 22; 2016, c. 34, s. 37; 2018, c. 1, s. 44; 2017, c. 27, s. 153; 2018, c. 18, s. 51; 2019, c. 14, s. 7; 2020, c. 1, s. 313; 2020, c. 2, s. 5; 2020, c. 5, s. 221; 2020, c. 16, s. 3; 2020, c. 7, s. 40; 2021, c. 22, s. 17; 2021, c. 15, s. 1; 2021, c. 15, s. 29.

2021-09-01

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the responsibilities, powers and functions provided for in sections 18, 19 and 22 of the Act respecting the Ministère des Finances (chapter M-24.01), and in connection with any mandate assigned by the Government under section 20 of that Act;

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A-6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  (subparagraph repealed);

(f)  the Minister of Natural Resources and Wildlife, in respect of information held for the purposes of the Mining Tax Act (chapter I-0.4), to the extent that the information is required

(1)  to audit the report made under section 72 or 120 of the Mining Act (chapter M-13.1);

(2)  for the purposes of paragraph 5 of section 281 of the Mining Act; or

(3)  to conduct research and analyses allowing the Minister to devise and implement plans and programs for the enhancement, development and transformation of mineral resources in Québec, in accordance with paragraph 3 of section 12 of the Act respecting the Ministère des Ressources naturelles et de la Faune (chapter M-25.2);

(g)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N-1.1), the identification number and the amounts paid by the employer as contributions under section 39.0.2 of that Act and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to promote workforce skills development and recognition (chapter D-8.3), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Workforce Skills Development and Recognition Fund, the economic activity code, the number of returns pertaining to his employees sent to the Minister and the Québec business number assigned to him pursuant to the Act respecting the legal publicity of enterprises (chapter P-44.1);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P-32) or where the information is necessary for the application of the Act to facilitate the disclosure of wrongdoings relating to public bodies (chapter D-11.1);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Individual and Family Assistance Act (chapter A-13.1.1), to determine the amount that may be granted to that person or that person’s family under that Act, to identify circumstances not declared by that person or a member of that person’s family, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(j.1)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to establish a person’s entitlement to benefits under the Act respecting parental insurance (chapter A-29.011);

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  (subparagraph repealed);

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is a resident or a temporary resident of Québec within the meaning of the Health Insurance Act (chapter A-29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A-29.01);

(n)  Retraite Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R-9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to the payment of a tax credit granting an allowance to families or to benefits under the Act respecting family benefits (chapter P-19.1);

(4)  (subparagraph repealed);

(o)  the Minister of Education, Recreation and Sports or the Minister of Higher Education, Research, Science and Technology, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A-13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of subparagraph 4 of the first paragraph of section 7 of the Act respecting owners, operators and drivers of heavy vehicles (chapter P-30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  (paragraph repealed);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T-11.011);

(t)  the Société de l’assurance automobile du Québec, solely to the extent that the information is required for the administration of the International Registration Plan;

(u)  (subparagraph repealed);

(v)  the Minister of Agriculture, Fisheries and Food, to the extent that the information is needed to register an agricultural operation in accordance with a regulation made under section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) or to verify a person’s eligibility for a payment under Division VII.1 of that Act;

(w)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, insofar as the information is necessary for the administration of the provisions of the Act respecting industrial accidents and occupational diseases (chapter A-3.001) that concern the periodic payments the employers must make to the Minister;

(x)  the Chief Electoral Officer, in respect of verifications, examinations and inquiries under the Election Act (chapter E-3.3), the Referendum Act (chapter C-64.1), the Act respecting elections and referendums in municipalities (chapter E-2.2) and the Act respecting school elections to elect certain members of the boards of directors of English-language school service centres (chapter E-2.3). A request for information by the Chief Electoral Officer is subject to the rules provided in section 69.0.0.6;

(y)  the Anti-Corruption Commissioner, the Associate Commissioners for Audits, the Associate Commissioner for Investigations and the audit teams and investigation units designated by the Government in accordance with the Anti-Corruption Act (chapter L-6.1), in respect of information necessary for the enforcement of that Act;

(z)  the Régie du bâtiment du Québec, in respect of information relating to a plea of guilty or a conviction concerning an offence under any of sections 62 to 62.1, to the extent that the information is necessary for the purposes of any of sections 58, 60, 61 and 70 of the Building Act (chapter B-1.1);

(z.1)  (paragraph repealed);

(z.2)  the enterprise registrar, in respect of information necessary for the exercise of the registrar’s functions under the Act respecting the legal publicity of enterprises (chapter P-44.1);

(z.3)  the Autorité des marchés publics, in respect of information necessary for the purposes of Chapters V.1 and V.2 of the Act respecting contracting by public bodies (chapter C-65.1);

(z.4)  the Minister of Families, Seniors and the Status of Women, in respect of inspections and investigations conducted under the Educational Childcare Act (chapter S-4.1.1) in relation to the application of any of sections 6, 13 and 16 of that Act;

(z.5)  the Minister of Tourism, in respect of information held for the purposes of section 55.1 of the Act respecting tourist accommodation establishments (chapter E-14.2), to the extent that the information is required for the purposes of that Act;

(z.6)  the Ethics Commissioner, in respect of verifications and inquiries conducted or authorized by the Ethics Commissioner under the Code of ethics and conduct of the Members of the National Assembly (chapter C-23.1), the Regulation respecting the rules of conduct applicable to the office staff of ministers (chapter C-23.1, r. 2) and the rules of ethics applicable to the staff of the Members and the office staff of the House officers of the National Assembly adopted under section 124.3 of the Act respecting the National Assembly (chapter A-23.1);

(z.7)  the Minister of Municipal Affairs, Regions and Land Occupancy, solely to the extent that the information is required to carry out its mandate of annually preparing and publishing an update on the financial transfers by the Government to municipalities;

(z.8)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, in respect of information necessary for the purposes of subdivision 1 of Division VIII.2 of Chapter IV of the Act respecting labour standards (chapter N-1.1);

In force: 2021-10-01

(z.9)  the Commission des transports du Québec, solely to the extent that the information is necessary for the exercise of its power to suspend or revoke an authorization it granted under the Act respecting remunerated passenger transportation by automobile (chapter T-11.2); and

(z.10)  a public body designated as an official source of government digital data under section 12.14 of the Act respecting the governance and management of the information resources of public bodies and government enterprises (chapter G-1.03), solely to the extent that the information is required for an administrative or public service purpose specified by the Government under that section.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73; 2002, c. 27, s. 33; 2002, c. 62, s. 9; 2003, c. 8, s. 6; 2003, c. 19, s. 250; 2004, c. 10, s. 1; 2005, c. 2, s. 6; 2005, c. 13, s. 80; 2005, c. 14, s. 54; 2005, c. 23, s. 266; 2005, c. 28, s. 195; 2005, c. 13, s. 95; 2005, c. 39, s. 49; 2006, c. 3, s. 35; 2006, c. 32, s. 11; 2005, c. 15, s. 163; 2006, c. 38, s. 44; 2007, c. 3, s. 63, s. 68; 2009, c. 19, s. 15; 2010, c. 35, s. 41; 2010, c. 7, s. 220; 2010, c. 31, s. 121; 2011, c. 6, s. 290; 2011, c. 17, s. 39; 2011, c. 18, s. 38; 2011, c. 34, s. 5; 2012, c. 17, s. 14; 2013, c. 23, s. 96; 2013, c. 28, s. 203; 2015, c. 8, s. 37; 2015, c. 15, s. 237; 2015, c. 20, s. 61; 2015, c. 21, s. 17; 2016, c. 29, s. 22; 2016, c. 34, s. 37; 2018, c. 1, s. 44; 2017, c. 27, s. 153; 2018, c. 18, s. 51; 2019, c. 14, s. 7; 2020, c. 1, s. 313; 2020, c. 2, s. 5; 2020, c. 5, s. 221; 2020, c. 16, s. 3; 2020, c. 7, s. 40; 2021, c. 22, s. 17; 2021, c. 15, s. 1; 2021, c. 15, s. 29.

2021-06-10

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the responsibilities, powers and functions provided for in sections 18, 19 and 22 of the Act respecting the Ministère des Finances (chapter M-24.01), and in connection with any mandate assigned by the Government under section 20 of that Act;

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A-6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  (subparagraph repealed);

(f)  the Minister of Natural Resources and Wildlife, in respect of information held for the purposes of the Mining Tax Act (chapter I-0.4), to the extent that the information is required

(1)  to audit the report made under section 72 or 120 of the Mining Act (chapter M-13.1);

(2)  for the purposes of paragraph 5 of section 281 of the Mining Act; or

(3)  to conduct research and analyses allowing the Minister to devise and implement plans and programs for the enhancement, development and transformation of mineral resources in Québec, in accordance with paragraph 3 of section 12 of the Act respecting the Ministère des Ressources naturelles et de la Faune (chapter M-25.2);

(g)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N-1.1), the identification number and the amounts paid by the employer as contributions under section 39.0.2 of that Act and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to promote workforce skills development and recognition (chapter D-8.3), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Workforce Skills Development and Recognition Fund, the economic activity code, the number of returns pertaining to his employees sent to the Minister and the Québec business number assigned to him pursuant to the Act respecting the legal publicity of enterprises (chapter P-44.1);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P-32) or where the information is necessary for the application of the Act to facilitate the disclosure of wrongdoings relating to public bodies (chapter D-11.1);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Individual and Family Assistance Act (chapter A-13.1.1), to determine the amount that may be granted to that person or that person’s family under that Act, to identify circumstances not declared by that person or a member of that person’s family, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(j.1)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to establish a person’s entitlement to benefits under the Act respecting parental insurance (chapter A-29.011);

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  (subparagraph repealed);

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is a resident or a temporary resident of Québec within the meaning of the Health Insurance Act (chapter A-29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A-29.01);

(n)  Retraite Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R-9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to the payment of a tax credit granting an allowance to families or to benefits under the Act respecting family benefits (chapter P-19.1);

(4)  (subparagraph repealed);

(o)  the Minister of Education, Recreation and Sports or the Minister of Higher Education, Research, Science and Technology, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A-13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of subparagraph 4 of the first paragraph of section 7 of the Act respecting owners, operators and drivers of heavy vehicles (chapter P-30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  (paragraph repealed);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T-11.011);

(t)  the Société de l’assurance automobile du Québec, solely to the extent that the information is required for the administration of the International Registration Plan;

(u)  (subparagraph repealed);

(v)  the Minister of Agriculture, Fisheries and Food, to the extent that the information is needed to register an agricultural operation in accordance with a regulation made under section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) or to verify a person’s eligibility for a payment under Division VII.1 of that Act;

(w)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, insofar as the information is necessary for the administration of the provisions of the Act respecting industrial accidents and occupational diseases (chapter A-3.001) that concern the periodic payments the employers must make to the Minister;

(x)  the Chief Electoral Officer, in respect of verifications, examinations and inquiries under the Election Act (chapter E-3.3), the Referendum Act (chapter C-64.1), the Act respecting elections and referendums in municipalities (chapter E-2.2) and the Act respecting school elections to elect certain members of the boards of directors of English-language school service centres (chapter E-2.3). A request for information by the Chief Electoral Officer is subject to the rules provided in section 69.0.0.6;

(y)  the Anti-Corruption Commissioner, the Associate Commissioners for Audits, the Associate Commissioner for Investigations and the audit teams and investigation units designated by the Government in accordance with the Anti-Corruption Act (chapter L-6.1), in respect of information necessary for the enforcement of that Act;

(z)  the Régie du bâtiment du Québec, in respect of information relating to a plea of guilty or a conviction concerning an offence under any of sections 62 to 62.1, to the extent that the information is necessary for the purposes of any of sections 58, 60, 61 and 70 of the Building Act (chapter B-1.1);

(z.1)  (paragraph repealed);

(z.2)  the enterprise registrar, in respect of information necessary for the exercise of the registrar’s functions under the Act respecting the legal publicity of enterprises (chapter P-44.1);

(z.3)  the Autorité des marchés publics, in respect of information necessary for the purposes of Chapters V.1 and V.2 of the Act respecting contracting by public bodies (chapter C-65.1);

(z.4)  the Minister of Families, Seniors and the Status of Women, in respect of inspections and investigations conducted under the Educational Childcare Act (chapter S-4.1.1) in relation to the application of any of sections 6, 13 and 16 of that Act;

(z.5)  the Minister of Tourism, in respect of information held for the purposes of section 55.1 of the Act respecting tourist accommodation establishments (chapter E-14.2), to the extent that the information is required for the purposes of that Act;

(z.6)  the Ethics Commissioner, in respect of verifications and inquiries conducted or authorized by the Ethics Commissioner under the Code of ethics and conduct of the Members of the National Assembly (chapter C-23.1), the Regulation respecting the rules of conduct applicable to the office staff of ministers (chapter C-23.1, r. 2) and the rules of ethics applicable to the staff of the Members and the office staff of the House officers of the National Assembly adopted under section 124.3 of the Act respecting the National Assembly (chapter A-23.1);

(z.7)  the Minister of Municipal Affairs, Regions and Land Occupancy, solely to the extent that the information is required to carry out its mandate of annually preparing and publishing an update on the financial transfers by the Government to municipalities;

In force: 2021-09-01

(z.8)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, in respect of information necessary for the purposes of subdivision 1 of Division VIII.2 of Chapter IV of the Act respecting labour standards (chapter N-1.1);

In force: 2021-10-01

(z.9)  the Commission des transports du Québec, solely to the extent that the information is necessary for the exercise of its power to suspend or revoke an authorization it granted under the Act respecting remunerated passenger transportation by automobile (chapter T-11.2); and

(z.10)  a public body designated as an official source of government digital data under section 12.14 of the Act respecting the governance and management of the information resources of public bodies and government enterprises (chapter G-1.03), solely to the extent that the information is required for an administrative or public service purpose specified by the Government under that section.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73; 2002, c. 27, s. 33; 2002, c. 62, s. 9; 2003, c. 8, s. 6; 2003, c. 19, s. 250; 2004, c. 10, s. 1; 2005, c. 2, s. 6; 2005, c. 13, s. 80; 2005, c. 14, s. 54; 2005, c. 23, s. 266; 2005, c. 28, s. 195; 2005, c. 13, s. 95; 2005, c. 39, s. 49; 2006, c. 3, s. 35; 2006, c. 32, s. 11; 2005, c. 15, s. 163; 2006, c. 38, s. 44; 2007, c. 3, s. 63, s. 68; 2009, c. 19, s. 15; 2010, c. 35, s. 41; 2010, c. 7, s. 220; 2010, c. 31, s. 121; 2011, c. 6, s. 290; 2011, c. 17, s. 39; 2011, c. 18, s. 38; 2011, c. 34, s. 5; 2012, c. 17, s. 14; 2013, c. 23, s. 96; 2013, c. 28, s. 203; 2015, c. 8, s. 37; 2015, c. 15, s. 237; 2015, c. 20, s. 61; 2015, c. 21, s. 17; 2016, c. 29, s. 22; 2016, c. 34, s. 37; 2018, c. 1, s. 44; 2017, c. 27, s. 153; 2018, c. 18, s. 51; 2019, c. 14, s. 7; 2020, c. 1, s. 313; 2020, c. 2, s. 5; 2020, c. 5, s. 221; 2020, c. 16, s. 3; 2020, c. 7, s. 40; 2021, c. 22, s. 17; 2021, c. 15, s. 1; 2021, c. 15, s. 29.

2020-11-26

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the responsibilities, powers and functions provided for in sections 18, 19 and 22 of the Act respecting the Ministère des Finances (chapter M-24.01), and in connection with any mandate assigned by the Government under section 20 of that Act;

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A-6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  (subparagraph repealed);

(f)  the Minister of Natural Resources and Wildlife, in respect of information held for the purposes of the Mining Tax Act (chapter I-0.4), to the extent that the information is required

(1)  to audit the report made under section 72 or 120 of the Mining Act (chapter M-13.1);

(2)  for the purposes of paragraph 5 of section 281 of the Mining Act; or

(3)  to conduct research and analyses allowing the Minister to devise and implement plans and programs for the enhancement, development and transformation of mineral resources in Québec, in accordance with paragraph 3 of section 12 of the Act respecting the Ministère des Ressources naturelles et de la Faune (chapter M-25.2);

(g)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N-1.1), the identification number and the amounts paid by the employer as contributions under section 39.0.2 of that Act and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to promote workforce skills development and recognition (chapter D-8.3), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Workforce Skills Development and Recognition Fund, the economic activity code, the number of returns pertaining to his employees sent to the Minister and the Québec business number assigned to him pursuant to the Act respecting the legal publicity of enterprises (chapter P-44.1);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P-32) or where the information is necessary for the application of the Act to facilitate the disclosure of wrongdoings relating to public bodies (chapter D-11.1);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Individual and Family Assistance Act (chapter A-13.1.1), to determine the amount that may be granted to that person or that person’s family under that Act, to identify circumstances not declared by that person or a member of that person’s family, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(j.1)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to establish a person’s entitlement to benefits under the Act respecting parental insurance (chapter A-29.011);

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  (subparagraph repealed);

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is a resident or a temporary resident of Québec within the meaning of the Health Insurance Act (chapter A-29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A-29.01);

(n)  Retraite Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R-9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to the payment of a tax credit granting an allowance to families or to benefits under the Act respecting family benefits (chapter P-19.1);

(4)  (subparagraph repealed);

(o)  the Minister of Education, Recreation and Sports or the Minister of Higher Education, Research, Science and Technology, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A-13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of subparagraph 4 of the first paragraph of section 7 of the Act respecting owners, operators and drivers of heavy vehicles (chapter P-30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  (paragraph repealed);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T-11.011);

(t)  the Société de l’assurance automobile du Québec, solely to the extent that the information is required for the administration of the International Registration Plan;

(u)  (subparagraph repealed);

(v)  the Minister of Agriculture, Fisheries and Food, to the extent that the information is needed to register an agricultural operation in accordance with a regulation made under section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) or to verify a person’s eligibility for a payment under Division VII.1 of that Act;

(w)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, insofar as the information is necessary for the administration of the provisions of the Act respecting industrial accidents and occupational diseases (chapter A-3.001) that concern the periodic payments the employers must make to the Minister;

(x)  the Chief Electoral Officer, in respect of verifications, examinations and inquiries under the Election Act (chapter E-3.3), the Referendum Act (chapter C-64.1), the Act respecting elections and referendums in municipalities (chapter E-2.2) and the Act respecting school elections to elect certain members of the boards of directors of English-language school service centres (chapter E-2.3). A request for information by the Chief Electoral Officer is subject to the rules provided in section 69.0.0.6;

(y)  the Anti-Corruption Commissioner, the Associate Commissioners for Audits, the Associate Commissioner for Investigations and the audit teams and investigation units designated by the Government in accordance with the Anti-Corruption Act (chapter L-6.1), in respect of information necessary for the enforcement of that Act;

(z)  the Régie du bâtiment du Québec, in respect of information relating to a plea of guilty or a conviction concerning an offence under any of sections 62 to 62.1, to the extent that the information is necessary for the purposes of any of sections 58, 60, 61 and 70 of the Building Act (chapter B-1.1);

(z.1)  (paragraph repealed);

(z.2)  the enterprise registrar, in respect of information necessary for the exercise of the registrar’s functions under the Act respecting the legal publicity of enterprises (chapter P-44.1);

(z.3)  the Autorité des marchés publics, in respect of information necessary for the purposes of Chapters V.1 and V.2 of the Act respecting contracting by public bodies (chapter C-65.1);

(z.4)  the Minister of Families, Seniors and the Status of Women, in respect of inspections and investigations conducted under the Educational Childcare Act (chapter S-4.1.1) in relation to the application of any of sections 6, 13 and 16 of that Act;

(z.5)  the Minister of Tourism, in respect of information held for the purposes of section 55.1 of the Act respecting tourist accommodation establishments (chapter E-14.2), to the extent that the information is required for the purposes of that Act; and

(z.6)  the Ethics Commissioner, in respect of verifications and inquiries conducted or authorized by the Ethics Commissioner under the Code of ethics and conduct of the Members of the National Assembly (chapter C-23.1), the Regulation respecting the rules of conduct applicable to the office staff of ministers (chapter C-23.1, r. 2) and the rules of ethics applicable to the staff of the Members and the office staff of the House officers of the National Assembly adopted under section 124.3 of the Act respecting the National Assembly (chapter A-23.1);

(z.7)  the Minister of Municipal Affairs, Regions and Land Occupancy, solely to the extent that the information is required to carry out its mandate of annually preparing and publishing an update on the financial transfers by the Government to municipalities.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73; 2002, c. 27, s. 33; 2002, c. 62, s. 9; 2003, c. 8, s. 6; 2003, c. 19, s. 250; 2004, c. 10, s. 1; 2005, c. 2, s. 6; 2005, c. 13, s. 80; 2005, c. 14, s. 54; 2005, c. 23, s. 266; 2005, c. 28, s. 195; 2005, c. 13, s. 95; 2005, c. 39, s. 49; 2006, c. 3, s. 35; 2006, c. 32, s. 11; 2005, c. 15, s. 163; 2006, c. 38, s. 44; 2007, c. 3, s. 63, s. 68; 2009, c. 19, s. 15; 2010, c. 35, s. 41; 2010, c. 7, s. 220; 2010, c. 31, s. 121; 2011, c. 6, s. 290; 2011, c. 17, s. 39; 2011, c. 18, s. 38; 2011, c. 34, s. 5; 2012, c. 17, s. 14; 2013, c. 23, s. 96; 2013, c. 28, s. 203; 2015, c. 8, s. 37; 2015, c. 15, s. 237; 2015, c. 20, s. 61; 2015, c. 21, s. 17; 2016, c. 29, s. 22; 2016, c. 34, s. 37; 2018, c. 1, s. 44; 2017, c. 27, s. 153; 2018, c. 18, s. 51; 2019, c. 14, s. 7; 2020, c. 1, s. 313; 2020, c. 2, s. 5; 2020, c. 5, s. 221; 2020, c. 16, s. 3; 2020, c. 7, s. 40.

2020-09-24

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the responsibilities, powers and functions provided for in sections 18, 19 and 22 of the Act respecting the Ministère des Finances (chapter M-24.01), and in connection with any mandate assigned by the Government under section 20 of that Act;

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A-6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  (subparagraph repealed);

(f)  the Minister of Natural Resources and Wildlife, in respect of information held for the purposes of the Mining Tax Act (chapter I-0.4), to the extent that the information is required

(1)  to audit the report made under section 72 or 120 of the Mining Act (chapter M-13.1);

(2)  for the purposes of paragraph 5 of section 281 of the Mining Act; or

(3)  to conduct research and analyses allowing the Minister to devise and implement plans and programs for the enhancement, development and transformation of mineral resources in Québec, in accordance with paragraph 3 of section 12 of the Act respecting the Ministère des Ressources naturelles et de la Faune (chapter M-25.2);

(g)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N-1.1), the identification number and the amounts paid by the employer as contributions under section 39.0.2 of that Act and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to promote workforce skills development and recognition (chapter D-8.3), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Workforce Skills Development and Recognition Fund, the economic activity code, the number of returns pertaining to his employees sent to the Minister and the Québec business number assigned to him pursuant to the Act respecting the legal publicity of enterprises (chapter P-44.1);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P-32) or where the information is necessary for the application of the Act to facilitate the disclosure of wrongdoings relating to public bodies (chapter D-11.1);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Individual and Family Assistance Act (chapter A-13.1.1), to determine the amount that may be granted to that person or that person’s family under that Act, to identify circumstances not declared by that person or a member of that person’s family, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(j.1)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to establish a person’s entitlement to benefits under the Act respecting parental insurance (chapter A-29.011);

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  (subparagraph repealed);

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is a resident or a temporary resident of Québec within the meaning of the Health Insurance Act (chapter A-29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A-29.01);

(n)  Retraite Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R-9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to the payment of a tax credit granting an allowance to families or to benefits under the Act respecting family benefits (chapter P-19.1);

(4)  (subparagraph repealed);

(o)  the Minister of Education, Recreation and Sports or the Minister of Higher Education, Research, Science and Technology, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A-13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of subparagraph 4 of the first paragraph of section 7 of the Act respecting owners, operators and drivers of heavy vehicles (chapter P-30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  (paragraph repealed);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T-11.011);

(t)  the Société de l’assurance automobile du Québec, solely to the extent that the information is required for the administration of the International Registration Plan;

(u)  (subparagraph repealed);

(v)  the Minister of Agriculture, Fisheries and Food, to the extent that the information is needed to register an agricultural operation in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) or to verify a person’s eligibility for a payment under Division VII.1 of that Act;

(w)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, insofar as the information is necessary for the administration of the provisions of the Act respecting industrial accidents and occupational diseases (chapter A-3.001) that concern the periodic payments the employers must make to the Minister;

(x)  the Chief Electoral Officer, in respect of verifications, examinations and inquiries under the Election Act (chapter E-3.3), the Referendum Act (chapter C-64.1), the Act respecting elections and referendums in municipalities (chapter E-2.2) and the Act respecting school elections to elect certain members of the boards of directors of English-language school service centres (chapter E-2.3). A request for information by the Chief Electoral Officer is subject to the rules provided in section 69.0.0.6;

(y)  the Anti-Corruption Commissioner, the Associate Commissioners for Audits, the Associate Commissioner for Investigations and the audit teams and investigation units designated by the Government in accordance with the Anti-Corruption Act (chapter L-6.1), in respect of information necessary for the enforcement of that Act;

(z)  the Régie du bâtiment du Québec, in respect of information relating to a plea of guilty or a conviction concerning an offence under any of sections 62 to 62.1, to the extent that the information is necessary for the purposes of any of sections 58, 60, 61 and 70 of the Building Act (chapter B-1.1);

(z.1)  (paragraph repealed);

(z.2)  the enterprise registrar, in respect of information necessary for the exercise of the registrar’s functions under the Act respecting the legal publicity of enterprises (chapter P-44.1);

(z.3)  the Autorité des marchés publics, in respect of information necessary for the purposes of Chapters V.1 and V.2 of the Act respecting contracting by public bodies (chapter C-65.1);

(z.4)  the Minister of Families, Seniors and the Status of Women, in respect of inspections and investigations conducted under the Educational Childcare Act (chapter S-4.1.1) in relation to the application of any of sections 6, 13 and 16 of that Act;

(z.5)  the Minister of Tourism, in respect of information held for the purposes of section 55.1 of the Act respecting tourist accommodation establishments (chapter E-14.2), to the extent that the information is required for the purposes of that Act; and

(z.6)  the Ethics Commissioner, in respect of verifications and inquiries conducted or authorized by the Ethics Commissioner under the Code of ethics and conduct of the Members of the National Assembly (chapter C-23.1), the Regulation respecting the rules of conduct applicable to the office staff of ministers (chapter C-23.1, r. 2) and the rules of ethics applicable to the staff of the Members and the office staff of the House officers of the National Assembly adopted under section 124.3 of the Act respecting the National Assembly (chapter A-23.1);

(z.7)  the Minister of Municipal Affairs, Regions and Land Occupancy, solely to the extent that the information is required to carry out its mandate of annually preparing and publishing an update on the financial transfers by the Government to municipalities.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73; 2002, c. 27, s. 33; 2002, c. 62, s. 9; 2003, c. 8, s. 6; 2003, c. 19, s. 250; 2004, c. 10, s. 1; 2005, c. 2, s. 6; 2005, c. 13, s. 80; 2005, c. 14, s. 54; 2005, c. 23, s. 266; 2005, c. 28, s. 195; 2005, c. 13, s. 95; 2005, c. 39, s. 49; 2006, c. 3, s. 35; 2006, c. 32, s. 11; 2005, c. 15, s. 163; 2006, c. 38, s. 44; 2007, c. 3, s. 63, s. 68; 2009, c. 19, s. 15; 2010, c. 35, s. 41; 2010, c. 7, s. 220; 2010, c. 31, s. 121; 2011, c. 6, s. 290; 2011, c. 17, s. 39; 2011, c. 18, s. 38; 2011, c. 34, s. 5; 2012, c. 17, s. 14; 2013, c. 23, s. 96; 2013, c. 28, s. 203; 2015, c. 8, s. 37; 2015, c. 15, s. 237; 2015, c. 20, s. 61; 2015, c. 21, s. 17; 2016, c. 29, s. 22; 2016, c. 34, s. 37; 2018, c. 1, s. 44; 2017, c. 27, s. 153; 2018, c. 18, s. 51; 2019, c. 14, s. 7; 2020, c. 1, s. 313; 2020, c. 2, s. 5; 2020, c. 5, s. 221; 2020, c. 16, s. 3.

2020-03-17

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the responsibilities, powers and functions provided for in sections 18, 19 and 22 of the Act respecting the Ministère des Finances (chapter M-24.01), and in connection with any mandate assigned by the Government under section 20 of that Act;

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A-6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  (subparagraph repealed);

(f)  the Minister of Natural Resources and Wildlife, in respect of information held for the purposes of the Mining Tax Act (chapter I-0.4), to the extent that the information is required

(1)  to audit the report made under section 72 or 120 of the Mining Act (chapter M-13.1);

(2)  for the purposes of paragraph 5 of section 281 of the Mining Act; or

(3)  to conduct research and analyses allowing the Minister to devise and implement plans and programs for the enhancement, development and transformation of mineral resources in Québec, in accordance with paragraph 3 of section 12 of the Act respecting the Ministère des Ressources naturelles et de la Faune (chapter M-25.2);

(g)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N-1.1), the identification number and the amounts paid by the employer as contributions under section 39.0.2 of that Act and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to promote workforce skills development and recognition (chapter D-8.3), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Workforce Skills Development and Recognition Fund, the economic activity code, the number of returns pertaining to his employees sent to the Minister and the Québec business number assigned to him pursuant to the Act respecting the legal publicity of enterprises (chapter P-44.1);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P-32) or where the information is necessary for the application of the Act to facilitate the disclosure of wrongdoings relating to public bodies (chapter D-11.1);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Individual and Family Assistance Act (chapter A-13.1.1), to determine the amount that may be granted to that person or that person’s family under that Act, to identify circumstances not declared by that person or a member of that person’s family, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(j.1)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to establish a person’s entitlement to benefits under the Act respecting parental insurance (chapter A-29.011);

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  (subparagraph repealed);

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is a resident or a temporary resident of Québec within the meaning of the Health Insurance Act (chapter A-29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A-29.01);

(n)  Retraite Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R-9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to the payment of a tax credit granting an allowance to families or to benefits under the Act respecting family benefits (chapter P-19.1);

(4)  (subparagraph repealed);

(o)  the Minister of Education, Recreation and Sports or the Minister of Higher Education, Research, Science and Technology, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A-13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of subparagraph 4 of the first paragraph of section 7 of the Act respecting owners, operators and drivers of heavy vehicles (chapter P-30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  (paragraph repealed);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T-11.011);

(t)  the Société de l’assurance automobile du Québec, solely to the extent that the information is required for the administration of the International Registration Plan;

(u)  (subparagraph repealed);

(v)  the Minister of Agriculture, Fisheries and Food, to the extent that the information is needed to register an agricultural operation in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) or to verify a person’s eligibility for a payment under Division VII.1 of that Act;

(w)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, insofar as the information is necessary for the administration of the provisions of the Act respecting industrial accidents and occupational diseases (chapter A-3.001) that concern the periodic payments the employers must make to the Minister;

(x)  the Chief Electoral Officer, in respect of verifications, examinations and inquiries under the Election Act (chapter E-3.3), the Referendum Act (chapter C-64.1), the Act respecting elections and referendums in municipalities (chapter E-2.2) and the Act respecting school elections to elect certain members of the boards of directors of English-language school service centres (chapter E-2.3). A request for information by the Chief Electoral Officer is subject to the rules provided in section 69.0.0.6;

(y)  the Anti-Corruption Commissioner, the Associate Commissioners for Audits, the Associate Commissioner for Investigations and the audit teams and investigation units designated by the Government in accordance with the Anti-Corruption Act (chapter L-6.1), in respect of information necessary for the enforcement of that Act;

(z)  the Régie du bâtiment du Québec, in respect of information relating to a plea of guilty or a conviction concerning an offence under any of sections 62 to 62.1, to the extent that the information is necessary for the purposes of any of sections 58, 60, 61 and 70 of the Building Act (chapter B-1.1);

(z.1)  (paragraph repealed);

(z.2)  the enterprise registrar, in respect of information necessary for the exercise of the registrar’s functions under the Act respecting the legal publicity of enterprises (chapter P-44.1);

(z.3)  the Autorité des marchés publics, in respect of information necessary for the purposes of Chapters V.1 and V.2 of the Act respecting contracting by public bodies (chapter C-65.1);

(z.4)  the Minister of Families, Seniors and the Status of Women, in respect of inspections and investigations conducted under the Educational Childcare Act (chapter S-4.1.1) in relation to the application of any of sections 6, 13 and 16 of that Act;

(z.5)  the Minister of Tourism, in respect of information held for the purposes of section 55.1 of the Act respecting tourist accommodation establishments (chapter E-14.2), to the extent that the information is required for the purposes of that Act; and

(z.6)  the Ethics Commissioner, in respect of verifications and inquiries conducted or authorized by the Ethics Commissioner under the Code of ethics and conduct of the Members of the National Assembly (chapter C-23.1), the Regulation respecting the rules of conduct applicable to the office staff of ministers (chapter C-23.1, r. 2) and the rules of ethics applicable to the staff of the Members and the office staff of the House officers of the National Assembly adopted under section 124.3 of the Act respecting the National Assembly (chapter A-23.1);

(z.7)  the Minister of Municipal Affairs, Regions and Land Occupancy, solely to the extent that the information is required to carry out its mandate of annually preparing and publishing an update on the financial transfers by the Government to municipalities.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73; 2002, c. 27, s. 33; 2002, c. 62, s. 9; 2003, c. 8, s. 6; 2003, c. 19, s. 250; 2004, c. 10, s. 1; 2005, c. 2, s. 6; 2005, c. 13, s. 80; 2005, c. 14, s. 54; 2005, c. 23, s. 266; 2005, c. 28, s. 195; 2005, c. 13, s. 95; 2005, c. 39, s. 49; 2006, c. 3, s. 35; 2006, c. 32, s. 11; 2005, c. 15, s. 163; 2006, c. 38, s. 44; 2007, c. 3, s. 63, s. 68; 2009, c. 19, s. 15; 2010, c. 35, s. 41; 2010, c. 7, s. 220; 2010, c. 31, s. 121; 2011, c. 6, s. 290; 2011, c. 17, s. 39; 2011, c. 18, s. 38; 2011, c. 34, s. 5; 2012, c. 17, s. 14; 2013, c. 23, s. 96; 2013, c. 28, s. 203; 2015, c. 8, s. 37; 2015, c. 15, s. 237; 2015, c. 20, s. 61; 2015, c. 21, s. 17; 2016, c. 29, s. 22; 2016, c. 34, s. 37; 2018, c. 1, s. 44; 2017, c. 27, s. 153; 2018, c. 18, s. 51; 2019, c. 14, s. 7; 2020, c. 1, s. 313; 2020, c. 2, s. 5; 2020, c. 5, s. 221.

2020-02-21

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the responsibilities, powers and functions provided for in sections 18, 19 and 22 of the Act respecting the Ministère des Finances (chapter M-24.01), and in connection with any mandate assigned by the Government under section 20 of that Act;

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A-6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  (subparagraph repealed);

(f)  the Minister of Natural Resources and Wildlife, in respect of information held for the purposes of the Mining Tax Act (chapter I-0.4), to the extent that the information is required

(1)  to audit the report made under section 72 or 120 of the Mining Act (chapter M-13.1);

(2)  for the purposes of paragraph 5 of section 281 of the Mining Act; or

(3)  to conduct research and analyses allowing the Minister to devise and implement plans and programs for the enhancement, development and transformation of mineral resources in Québec, in accordance with paragraph 3 of section 12 of the Act respecting the Ministère des Ressources naturelles et de la Faune (chapter M-25.2);

(g)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N-1.1), the identification number and the amounts paid by the employer as contributions under section 39.0.2 of that Act and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to promote workforce skills development and recognition (chapter D-8.3), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Workforce Skills Development and Recognition Fund, the economic activity code, the number of returns pertaining to his employees sent to the Minister and the Québec business number assigned to him pursuant to the Act respecting the legal publicity of enterprises (chapter P-44.1);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P-32) or where the information is necessary for the application of the Act to facilitate the disclosure of wrongdoings relating to public bodies (chapter D-11.1);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Individual and Family Assistance Act (chapter A-13.1.1), to determine the amount that may be granted to that person or that person’s family under that Act, to identify circumstances not declared by that person or a member of that person’s family, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(j.1)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to establish a person’s entitlement to benefits under the Act respecting parental insurance (chapter A-29.011);

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  (subparagraph repealed);

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is a resident or a temporary resident of Québec within the meaning of the Health Insurance Act (chapter A-29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A-29.01);

(n)  Retraite Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R-9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to the payment of a tax credit granting an allowance to families or to benefits under the Act respecting family benefits (chapter P-19.1);

(4)  (subparagraph repealed);

(o)  the Minister of Education, Recreation and Sports or the Minister of Higher Education, Research, Science and Technology, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A-13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of subparagraph 4 of the first paragraph of section 7 of the Act respecting owners, operators and drivers of heavy vehicles (chapter P-30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  (paragraph repealed);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T-11.011);

(t)  the Société de l’assurance automobile du Québec, solely to the extent that the information is required for the administration of the International Registration Plan;

(u)  (subparagraph repealed);

(v)  the Minister of Agriculture, Fisheries and Food, to the extent that the information is needed to register an agricultural operation in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) or to verify a person’s eligibility for a payment under Division VII.1 of that Act;

(w)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, insofar as the information is necessary for the administration of the provisions of the Act respecting industrial accidents and occupational diseases (chapter A-3.001) that concern the periodic payments the employers must make to the Minister;

(x)  the Chief Electoral Officer, in respect of verifications, examinations and inquiries under the Election Act (chapter E-3.3), the Referendum Act (chapter C-64.1), the Act respecting elections and referendums in municipalities (chapter E-2.2) and the Act respecting school elections to elect certain members of the boards of directors of English-language school service centres (chapter E-2.3). A request for information by the Chief Electoral Officer is subject to the rules provided in section 69.0.0.6;

(y)  the Anti-Corruption Commissioner, the Associate Commissioners for Audits, the Associate Commissioner for Investigations and the audit teams and investigation units designated by the Government in accordance with the Anti-Corruption Act (chapter L-6.1), in respect of information necessary for the enforcement of that Act;

(z)  the Régie du bâtiment du Québec, in respect of information relating to a plea of guilty or a conviction concerning an offence under any of sections 62 to 62.1, to the extent that the information is necessary for the purposes of any of sections 58, 60, 61 and 70 of the Building Act (chapter B-1.1);

(z.1)  (paragraph repealed);

(z.2)  the enterprise registrar, in respect of information necessary for the exercise of the registrar’s functions under the Act respecting the legal publicity of enterprises (chapter P-44.1);

(z.3)  the Autorité des marchés publics, in respect of information necessary for the purposes of Chapters V.1 and V.2 of the Act respecting contracting by public bodies (chapter C-65.1);

(z.4)  the Minister of Families, Seniors and the Status of Women, in respect of inspections and investigations conducted under the Educational Childcare Act (chapter S-4.1.1) in relation to the application of any of sections 6, 13 and 16 of that Act;

(z.5)  the Minister of Tourism, in respect of information held for the purposes of section 55.1 of the Act respecting tourist accommodation establishments (chapter E-14.2), to the extent that the information is required for the purposes of that Act; and

(z.6)  the Ethics Commissioner, in respect of verifications and inquiries conducted or authorized by the Ethics Commissioner under the Code of ethics and conduct of the Members of the National Assembly (chapter C-23.1), the Regulation respecting the rules of conduct applicable to the office staff of ministers (chapter C-23.1, r. 2) and the rules of ethics applicable to the staff of the Members and the office staff of the House officers of the National Assembly adopted under section 124.3 of the Act respecting the National Assembly (chapter A-23.1).

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73; 2002, c. 27, s. 33; 2002, c. 62, s. 9; 2003, c. 8, s. 6; 2003, c. 19, s. 250; 2004, c. 10, s. 1; 2005, c. 2, s. 6; 2005, c. 13, s. 80; 2005, c. 14, s. 54; 2005, c. 23, s. 266; 2005, c. 28, s. 195; 2005, c. 13, s. 95; 2005, c. 39, s. 49; 2006, c. 3, s. 35; 2006, c. 32, s. 11; 2005, c. 15, s. 163; 2006, c. 38, s. 44; 2007, c. 3, s. 63, s. 68; 2009, c. 19, s. 15; 2010, c. 35, s. 41; 2010, c. 7, s. 220; 2010, c. 31, s. 121; 2011, c. 6, s. 290; 2011, c. 17, s. 39; 2011, c. 18, s. 38; 2011, c. 34, s. 5; 2012, c. 17, s. 14; 2013, c. 23, s. 96; 2013, c. 28, s. 203; 2015, c. 8, s. 37; 2015, c. 15, s. 237; 2015, c. 20, s. 61; 2015, c. 21, s. 17; 2016, c. 29, s. 22; 2016, c. 34, s. 37; 2018, c. 1, s. 44; 2017, c. 27, s. 153; 2018, c. 18, s. 51; 2019, c. 14, s. 7; 2020, c. 1, s. 313; 2020, c. 2, s. 5.

2020-02-08

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the responsibilities, powers and functions provided for in sections 18, 19 and 22 of the Act respecting the Ministère des Finances (chapter M-24.01), and in connection with any mandate assigned by the Government under section 20 of that Act;

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A-6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  (subparagraph repealed);

(f)  the Minister of Natural Resources and Wildlife, in respect of information held for the purposes of the Mining Tax Act (chapter I-0.4), to the extent that the information is required

(1)  to audit the report made under section 72 or 120 of the Mining Act (chapter M-13.1);

(2)  for the purposes of paragraph 5 of section 281 of the Mining Act; or

(3)  to conduct research and analyses allowing the Minister to devise and implement plans and programs for the enhancement, development and transformation of mineral resources in Québec, in accordance with paragraph 3 of section 12 of the Act respecting the Ministère des Ressources naturelles et de la Faune (chapter M-25.2);

(g)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N-1.1), the identification number and the amounts paid by the employer as contributions under section 39.0.2 of that Act and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to promote workforce skills development and recognition (chapter D-8.3), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Workforce Skills Development and Recognition Fund, the economic activity code, the number of returns pertaining to his employees sent to the Minister and the Québec business number assigned to him pursuant to the Act respecting the legal publicity of enterprises (chapter P-44.1);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P-32) or where the information is necessary for the application of the Act to facilitate the disclosure of wrongdoings relating to public bodies (chapter D-11.1);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Individual and Family Assistance Act (chapter A-13.1.1), to determine the amount that may be granted to that person or that person’s family under that Act, to identify circumstances not declared by that person or a member of that person’s family, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(j.1)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to establish a person’s entitlement to benefits under the Act respecting parental insurance (chapter A-29.011);

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  (subparagraph repealed);

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is a resident or a temporary resident of Québec within the meaning of the Health Insurance Act (chapter A-29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A-29.01);

(n)  Retraite Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R-9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to the payment of a tax credit granting an allowance to families or to benefits under the Act respecting family benefits (chapter P-19.1);

(4)  (subparagraph repealed);

(o)  the Minister of Education, Recreation and Sports or the Minister of Higher Education, Research, Science and Technology, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A-13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of subparagraph 4 of the first paragraph of section 7 of the Act respecting owners, operators and drivers of heavy vehicles (chapter P-30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  (paragraph repealed);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T-11.011);

(t)  the Société de l’assurance automobile du Québec, solely to the extent that the information is required for the administration of the International Registration Plan;

(u)  (subparagraph repealed);

(v)  the Minister of Agriculture, Fisheries and Food, to the extent that the information is needed to register an agricultural operation in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) or to verify a person’s eligibility for a payment under Division VII.1 of that Act;

(w)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, insofar as the information is necessary for the administration of the provisions of the Act respecting industrial accidents and occupational diseases (chapter A-3.001) that concern the periodic payments the employers must make to the Minister;

(x)  the Chief Electoral Officer, in respect of verifications, examinations and inquiries under the Election Act (chapter E-3.3), the Referendum Act (chapter C-64.1), the Act respecting elections and referendums in municipalities (chapter E-2.2) and the Act respecting school elections to elect certain members of the boards of directors of English-language school service centres (chapter E-2.3). A request for information by the Chief Electoral Officer is subject to the rules provided in section 69.0.0.6;

(y)  the Anti-Corruption Commissioner, the Associate Commissioners for Audits, the Associate Commissioner for Investigations and the audit teams and investigation units designated by the Government in accordance with the Anti-Corruption Act (chapter L-6.1), in respect of information necessary for the enforcement of that Act;

(z)  the Régie du bâtiment du Québec, in respect of information relating to a plea of guilty or a conviction concerning an offence under any of sections 62 to 62.1, to the extent that the information is necessary for the purposes of any of sections 58, 60, 61 and 70 of the Building Act (chapter B-1.1);

(z.1)  (paragraph repealed);

(z.2)  the enterprise registrar, in respect of information necessary for the exercise of the registrar’s functions under the Act respecting the legal publicity of enterprises (chapter P-44.1);

(z.3)  the Autorité des marchés publics, in respect of information necessary for the purposes of Chapter V.2 of the Act respecting contracting by public bodies (chapter C-65.1);

(z.4)  the Minister of Families, Seniors and the Status of Women, in respect of inspections and investigations conducted under the Educational Childcare Act (chapter S-4.1.1) in relation to the application of any of sections 6, 13 and 16 of that Act;

(z.5)  the Minister of Tourism, in respect of information held for the purposes of section 55.1 of the Act respecting tourist accommodation establishments (chapter E-14.2), to the extent that the information is required for the purposes of that Act; and

(z.6)  the Ethics Commissioner, in respect of verifications and inquiries conducted or authorized by the Ethics Commissioner under the Code of ethics and conduct of the Members of the National Assembly (chapter C-23.1), the Regulation respecting the rules of conduct applicable to the office staff of ministers (chapter C-23.1, r. 2) and the rules of ethics applicable to the staff of the Members and the office staff of the House officers of the National Assembly adopted under section 124.3 of the Act respecting the National Assembly (chapter A-23.1).

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73; 2002, c. 27, s. 33; 2002, c. 62, s. 9; 2003, c. 8, s. 6; 2003, c. 19, s. 250; 2004, c. 10, s. 1; 2005, c. 2, s. 6; 2005, c. 13, s. 80; 2005, c. 14, s. 54; 2005, c. 23, s. 266; 2005, c. 28, s. 195; 2005, c. 13, s. 95; 2005, c. 39, s. 49; 2006, c. 3, s. 35; 2006, c. 32, s. 11; 2005, c. 15, s. 163; 2006, c. 38, s. 44; 2007, c. 3, s. 63, s. 68; 2009, c. 19, s. 15; 2010, c. 35, s. 41; 2010, c. 7, s. 220; 2010, c. 31, s. 121; 2011, c. 6, s. 290; 2011, c. 17, s. 39; 2011, c. 18, s. 38; 2011, c. 34, s. 5; 2012, c. 17, s. 14; 2013, c. 23, s. 96; 2013, c. 28, s. 203; 2015, c. 8, s. 37; 2015, c. 15, s. 237; 2015, c. 20, s. 61; 2015, c. 21, s. 17; 2016, c. 29, s. 22; 2016, c. 34, s. 37; 2018, c. 1, s. 44; 2017, c. 27, s. 153; 2018, c. 18, s. 51; 2019, c. 14, s. 7; 2020, c. 1, s. 313.

2019-06-19

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the responsibilities, powers and functions provided for in sections 18, 19 and 22 of the Act respecting the Ministère des Finances (chapter M-24.01), and in connection with any mandate assigned by the Government under section 20 of that Act;

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A-6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  (subparagraph repealed);

(f)  the Minister of Natural Resources and Wildlife, in respect of information held for the purposes of the Mining Tax Act (chapter I-0.4), to the extent that the information is required

(1)  to audit the report made under section 72 or 120 of the Mining Act (chapter M-13.1);

(2)  for the purposes of paragraph 5 of section 281 of the Mining Act; or

(3)  to conduct research and analyses allowing the Minister to devise and implement plans and programs for the enhancement, development and transformation of mineral resources in Québec, in accordance with paragraph 3 of section 12 of the Act respecting the Ministère des Ressources naturelles et de la Faune (chapter M-25.2);

(g)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N-1.1), the identification number and the amounts paid by the employer as contributions under section 39.0.2 of that Act and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to promote workforce skills development and recognition (chapter D-8.3), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Workforce Skills Development and Recognition Fund, the economic activity code, the number of returns pertaining to his employees sent to the Minister and the Québec business number assigned to him pursuant to the Act respecting the legal publicity of enterprises (chapter P-44.1);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P-32) or where the information is necessary for the application of the Act to facilitate the disclosure of wrongdoings relating to public bodies (chapter D-11.1);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Individual and Family Assistance Act (chapter A-13.1.1), to determine the amount that may be granted to that person or that person’s family under that Act, to identify circumstances not declared by that person or a member of that person’s family, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(j.1)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to establish a person’s entitlement to benefits under the Act respecting parental insurance (chapter A-29.011);

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  (subparagraph repealed);

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is a resident or a temporary resident of Québec within the meaning of the Health Insurance Act (chapter A-29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A-29.01);

(n)  Retraite Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R-9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to the payment of a tax credit granting an allowance to families or to benefits under the Act respecting family benefits (chapter P-19.1);

(4)  (subparagraph repealed);

(o)  the Minister of Education, Recreation and Sports or the Minister of Higher Education, Research, Science and Technology, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A-13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of subparagraph 4 of the first paragraph of section 7 of the Act respecting owners, operators and drivers of heavy vehicles (chapter P-30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  (paragraph repealed);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T-11.011);

(t)  the Société de l’assurance automobile du Québec, solely to the extent that the information is required for the administration of the International Registration Plan;

(u)  (subparagraph repealed);

(v)  the Minister of Agriculture, Fisheries and Food, to the extent that the information is needed to register an agricultural operation in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) or to verify a person’s eligibility for a payment under Division VII.1 of that Act;

(w)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, insofar as the information is necessary for the administration of the provisions of the Act respecting industrial accidents and occupational diseases (chapter A-3.001) that concern the periodic payments the employers must make to the Minister;

(x)  the Chief Electoral Officer, in respect of verifications, examinations and inquiries under the Election Act (chapter E-3.3), the Referendum Act (chapter C-64.1), the Act respecting elections and referendums in municipalities (chapter E-2.2) and the Act respecting school elections (chapter E-2.3). A request for information by the Chief Electoral Officer is subject to the rules provided in section 69.0.0.6;

(y)  the Anti-Corruption Commissioner, the Associate Commissioners for Audits, the Associate Commissioner for Investigations and the audit teams and investigation units designated by the Government in accordance with the Anti-Corruption Act (chapter L-6.1), in respect of information necessary for the enforcement of that Act;

(z)  the Régie du bâtiment du Québec, in respect of information relating to a plea of guilty or a conviction concerning an offence under any of sections 62 to 62.1, to the extent that the information is necessary for the purposes of any of sections 58, 60, 61 and 70 of the Building Act (chapter B-1.1);

(z.1)  (paragraph repealed);

(z.2)  the enterprise registrar, in respect of information necessary for the exercise of the registrar’s functions under the Act respecting the legal publicity of enterprises (chapter P-44.1);

(z.3)  the Autorité des marchés publics, in respect of information necessary for the purposes of Chapter V.2 of the Act respecting contracting by public bodies (chapter C-65.1);

(z.4)  the Minister of Families, Seniors and the Status of Women, in respect of inspections and investigations conducted under the Educational Childcare Act (chapter S-4.1.1) in relation to the application of any of sections 6, 13 and 16 of that Act;

(z.5)  the Minister of Tourism, in respect of information held for the purposes of section 55.1 of the Act respecting tourist accommodation establishments (chapter E-14.2), to the extent that the information is required for the purposes of that Act; and

(z.6)  the Ethics Commissioner, in respect of verifications and inquiries conducted or authorized by the Ethics Commissioner under the Code of ethics and conduct of the Members of the National Assembly (chapter C-23.1), the Regulation respecting the rules of conduct applicable to the office staff of ministers (chapter C-23.1, r. 2) and the rules of ethics applicable to the staff of the Members and the office staff of the House officers of the National Assembly adopted under section 124.3 of the Act respecting the National Assembly (chapter A-23.1).

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73; 2002, c. 27, s. 33; 2002, c. 62, s. 9; 2003, c. 8, s. 6; 2003, c. 19, s. 250; 2004, c. 10, s. 1; 2005, c. 2, s. 6; 2005, c. 13, s. 80; 2005, c. 14, s. 54; 2005, c. 23, s. 266; 2005, c. 28, s. 195; 2005, c. 13, s. 95; 2005, c. 39, s. 49; 2006, c. 3, s. 35; 2006, c. 32, s. 11; 2005, c. 15, s. 163; 2006, c. 38, s. 44; 2007, c. 3, s. 63, s. 68; 2009, c. 19, s. 15; 2010, c. 35, s. 41; 2010, c. 7, s. 220; 2010, c. 31, s. 121; 2011, c. 6, s. 290; 2011, c. 17, s. 39; 2011, c. 18, s. 38; 2011, c. 34, s. 5; 2012, c. 17, s. 14; 2013, c. 23, s. 96; 2013, c. 28, s. 203; 2015, c. 8, s. 37; 2015, c. 15, s. 237; 2015, c. 20, s. 61; 2015, c. 21, s. 17; 2016, c. 29, s. 22; 2016, c. 34, s. 37; 2018, c. 1, s. 44; 2017, c. 27, s. 153; 2018, c. 18, s. 51; 2019, c. 14, s. 7.

2019-01-25

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the responsibilities, powers and functions provided for in sections 18, 19 and 22 of the Act respecting the Ministère des Finances (chapter M-24.01), and in connection with any mandate assigned by the Government under section 20 of that Act;

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A-6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  (subparagraph repealed);

(f)  the Minister of Natural Resources and Wildlife, in respect of information held for the purposes of the Mining Tax Act (chapter I-0.4), to the extent that the information is required

(1)  to audit the report made under section 72 or 120 of the Mining Act (chapter M-13.1);

(2)  for the purposes of paragraph 5 of section 281 of the Mining Act; or

(3)  to conduct research and analyses allowing the Minister to devise and implement plans and programs for the enhancement, development and transformation of mineral resources in Québec, in accordance with paragraph 3 of section 12 of the Act respecting the Ministère des Ressources naturelles et de la Faune (chapter M-25.2);

(g)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N-1.1), the identification number and the amounts paid by the employer as contributions under section 39.0.2 of that Act and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to promote workforce skills development and recognition (chapter D-8.3), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Workforce Skills Development and Recognition Fund, the economic activity code, the number of returns pertaining to his employees sent to the Minister and the Québec business number assigned to him pursuant to the Act respecting the legal publicity of enterprises (chapter P-44.1);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P-32) or where the information is necessary for the application of the Act to facilitate the disclosure of wrongdoings relating to public bodies (chapter D-11.1);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Individual and Family Assistance Act (chapter A-13.1.1), to determine the amount that may be granted to that person or that person’s family under that Act, to identify circumstances not declared by that person or a member of that person’s family, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(j.1)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to establish a person’s entitlement to benefits under the Act respecting parental insurance (chapter A-29.011);

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  (subparagraph repealed);

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is a resident or a temporary resident of Québec within the meaning of the Health Insurance Act (chapter A-29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A-29.01);

(n)  Retraite Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R-9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to the payment of a tax credit for child assistance or to benefits under the Act respecting family benefits (chapter P-19.1);

(4)  (subparagraph repealed);

(o)  the Minister of Education, Recreation and Sports or the Minister of Higher Education, Research, Science and Technology, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A-13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of subparagraph 4 of the first paragraph of section 7 of the Act respecting owners, operators and drivers of heavy vehicles (chapter P-30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  the Régie de l’énergie, but only to the extent that the information relates to a corporation and is necessary for the application of a regulation concerning the rates and terms and conditions of payment of the annual duty in the petroleum products sector, adopted under section 112 of the Act respecting the Régie de l’énergie (chapter R-6.01);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T-11.011);

(t)  the Société de l’assurance automobile du Québec, solely to the extent that the information is required for the administration of the International Registration Plan;

(u)  (subparagraph repealed);

(v)  the Minister of Agriculture, Fisheries and Food, to the extent that the information is needed to register an agricultural operation in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) or to verify a person’s eligibility for a payment under Division VII.1 of that Act;

(w)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, insofar as the information is necessary for the administration of the provisions of the Act respecting industrial accidents and occupational diseases (chapter A-3.001) that concern the periodic payments the employers must make to the Minister;

(x)  the Chief Electoral Officer, in respect of verifications, examinations and inquiries under the Election Act (chapter E-3.3), the Referendum Act (chapter C-64.1), the Act respecting elections and referendums in municipalities (chapter E-2.2) and the Act respecting school elections (chapter E-2.3). A request for information by the Chief Electoral Officer is subject to the rules provided in section 69.0.0.6;

(y)  the Anti-Corruption Commissioner, the Associate Commissioners for Audits, the Associate Commissioner for Investigations and the audit teams and investigation units designated by the Government in accordance with the Anti-Corruption Act (chapter L-6.1), in respect of information necessary for the enforcement of that Act;

(z)  the Régie du bâtiment du Québec, in respect of information relating to a plea of guilty or a conviction concerning an offence under any of sections 62 to 62.1, to the extent that the information is necessary for the purposes of any of sections 58, 60, 61 and 70 of the Building Act (chapter B-1.1);

(z.1)  the Commission of Inquiry on the Awarding and Management of Public Contracts in the Construction Industry, established by Order in Council 1119-2011 dated 9 November 2011, for the carrying out of the Commission’s mandate;

(z.2)  the enterprise registrar, in respect of information necessary for the exercise of the registrar’s functions under the Act respecting the legal publicity of enterprises (chapter P-44.1);

(z.3)  the Autorité des marchés publics, in respect of information necessary for the purposes of Chapter V.2 of the Act respecting contracting by public bodies (chapter C-65.1);

(z.4)  the Minister of Families, Seniors and the Status of Women, in respect of inspections and investigations conducted under the Educational Childcare Act (chapter S-4.1.1) in relation to the application of any of sections 6, 13 and 16 of that Act;

(z.5)  the Minister of Tourism, in respect of information held for the purposes of section 55.1 of the Act respecting tourist accommodation establishments (chapter E-14.2), to the extent that the information is required for the purposes of that Act; and

(z.6)  the Ethics Commissioner, in respect of verifications and inquiries conducted or authorized by the Ethics Commissioner under the Code of ethics and conduct of the Members of the National Assembly (chapter C-23.1), the Regulation respecting the rules of conduct applicable to the office staff of ministers (chapter C-23.1, r. 2) and the rules of ethics applicable to the staff of the Members and the office staff of the House officers of the National Assembly adopted under section 124.3 of the Act respecting the National Assembly (chapter A-23.1).

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73; 2002, c. 27, s. 33; 2002, c. 62, s. 9; 2003, c. 8, s. 6; 2003, c. 19, s. 250; 2004, c. 10, s. 1; 2005, c. 2, s. 6; 2005, c. 13, s. 80; 2005, c. 14, s. 54; 2005, c. 23, s. 266; 2005, c. 28, s. 195; 2005, c. 13, s. 95; 2005, c. 39, s. 49; 2006, c. 3, s. 35; 2006, c. 32, s. 11; 2005, c. 15, s. 163; 2006, c. 38, s. 44; 2007, c. 3, s. 63, s. 68; 2009, c. 19, s. 15; 2010, c. 35, s. 41; 2010, c. 7, s. 220; 2010, c. 31, s. 121; 2011, c. 6, s. 290; 2011, c. 17, s. 39; 2011, c. 18, s. 38; 2011, c. 34, s. 5; 2012, c. 17, s. 14; 2013, c. 23, s. 96; 2013, c. 28, s. 203; 2015, c. 8, s. 37; 2015, c. 15, s. 237; 2015, c. 20, s. 61; 2015, c. 21, s. 17; 2016, c. 29, s. 22; 2016, c. 34, s. 37; 2018, c. 1, s. 44; 2017, c. 27, s. 153; 2018, c. 18, s. 51.

2018-06-12

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the responsibilities, powers and functions provided for in sections 18, 19 and 22 of the Act respecting the Ministère des Finances (chapter M-24.01), and in connection with any mandate assigned by the Government under section 20 of that Act;

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A-6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  (subparagraph repealed);

(f)  the Minister of Natural Resources and Wildlife, in respect of information held for the purposes of the Mining Tax Act (chapter I-0.4), to the extent that the information is required

(1)  to audit the report made under section 72 or 120 of the Mining Act (chapter M-13.1);

(2)  for the purposes of paragraph 5 of section 281 of the Mining Act; or

(3)  to conduct research and analyses allowing the Minister to devise and implement plans and programs for the enhancement, development and transformation of mineral resources in Québec, in accordance with paragraph 3 of section 12 of the Act respecting the Ministère des Ressources naturelles et de la Faune (chapter M-25.2);

(g)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N-1.1), the identification number and the amounts paid by the employer as contributions under section 39.0.2 of that Act and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to promote workforce skills development and recognition (chapter D-8.3), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Workforce Skills Development and Recognition Fund, the economic activity code, the number of returns pertaining to his employees sent to the Minister and the Québec business number assigned to him pursuant to the Act respecting the legal publicity of enterprises (chapter P-44.1);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P-32) or where the information is necessary for the application of the Act to facilitate the disclosure of wrongdoings relating to public bodies (chapter D-11.1);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Individual and Family Assistance Act (chapter A-13.1.1), to determine the amount that may be granted to that person or that person’s family under that Act, to identify circumstances not declared by that person or a member of that person’s family, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(j.1)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to establish a person’s entitlement to benefits under the Act respecting parental insurance (chapter A-29.011);

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  (subparagraph repealed);

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is a resident or a temporary resident of Québec within the meaning of the Health Insurance Act (chapter A-29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A-29.01);

(n)  Retraite Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R-9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to the payment of a tax credit for child assistance or to benefits under the Act respecting family benefits (chapter P-19.1);

(4)  (subparagraph repealed);

(o)  the Minister of Education, Recreation and Sports or the Minister of Higher Education, Research, Science and Technology, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A-13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of subparagraph 4 of the first paragraph of section 7 of the Act respecting owners, operators and drivers of heavy vehicles (chapter P-30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  the Régie de l’énergie, but only to the extent that the information relates to a corporation and is necessary for the application of a regulation concerning the rates and terms and conditions of payment of the annual duty in the petroleum products sector, adopted under section 112 of the Act respecting the Régie de l’énergie (chapter R-6.01);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T-11.011);

(t)  the Société de l’assurance automobile du Québec, solely to the extent that the information is required for the administration of the International Registration Plan;

(u)  (subparagraph repealed);

(v)  the Minister of Agriculture, Fisheries and Food, to the extent that the information is needed to register an agricultural operation in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) or to verify a person’s eligibility for a payment under Division VII.1 of that Act;

(w)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, insofar as the information is necessary for the administration of the provisions of the Act respecting industrial accidents and occupational diseases (chapter A-3.001) that concern the periodic payments the employers must make to the Minister;

(x)  the Chief Electoral Officer, in respect of verifications, examinations and inquiries under the Election Act (chapter E-3.3), the Referendum Act (chapter C-64.1), the Act respecting elections and referendums in municipalities (chapter E-2.2) and the Act respecting school elections (chapter E-2.3). A request for information by the Chief Electoral Officer is subject to the rules provided in section 69.0.0.6;

(y)  the Anti-Corruption Commissioner, the Associate Commissioners for Audits, the Associate Commissioner for Investigations and the audit teams and investigation units designated by the Government in accordance with the Anti-Corruption Act (chapter L-6.1), in respect of information necessary for the enforcement of that Act;

(z)  the Régie du bâtiment du Québec, in respect of information relating to a plea of guilty or a conviction concerning an offence under any of sections 62 to 62.1, to the extent that the information is necessary for the purposes of any of sections 58, 60, 61 and 70 of the Building Act (chapter B-1.1);

(z.1)  the Commission of Inquiry on the Awarding and Management of Public Contracts in the Construction Industry, established by Order in Council 1119-2011 dated 9 November 2011, for the carrying out of the Commission’s mandate;

(z.2)  the enterprise registrar, in respect of information necessary for the exercise of the registrar’s functions under the Act respecting the legal publicity of enterprises (chapter P-44.1);

In force: 2019-01-25

(z.3)  the Autorité des marchés publics, in respect of information necessary for the purposes of Chapter V.2 of the Act respecting contracting by public bodies (chapter C‑65.1);

(z.4)  the Minister of Families, Seniors and the Status of Women, in respect of inspections and investigations conducted under the Educational Childcare Act (chapter S-4.1.1) in relation to the application of any of sections 6, 13 and 16 of that Act;

(z.5)  the Minister of Tourism, in respect of information held for the purposes of section 55.1 of the Act respecting tourist accommodation establishments (chapter E-14.2), to the extent that the information is required for the purposes of that Act; and

(z.6)  the Ethics Commissioner, in respect of verifications and inquiries conducted or authorized by the Ethics Commissioner under the Code of ethics and conduct of the Members of the National Assembly (chapter C-23.1), the Regulation respecting the rules of conduct applicable to the office staff of ministers (chapter C-23.1, r. 2) and the rules of ethics applicable to the staff of the Members and the office staff of the House officers of the National Assembly adopted under section 124.3 of the Act respecting the National Assembly (chapter A-23.1).

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73; 2002, c. 27, s. 33; 2002, c. 62, s. 9; 2003, c. 8, s. 6; 2003, c. 19, s. 250; 2004, c. 10, s. 1; 2005, c. 2, s. 6; 2005, c. 13, s. 80; 2005, c. 14, s. 54; 2005, c. 23, s. 266; 2005, c. 28, s. 195; 2005, c. 13, s. 95; 2005, c. 39, s. 49; 2006, c. 3, s. 35; 2006, c. 32, s. 11; 2005, c. 15, s. 163; 2006, c. 38, s. 44; 2007, c. 3, s. 63, s. 68; 2009, c. 19, s. 15; 2010, c. 35, s. 41; 2010, c. 7, s. 220; 2010, c. 31, s. 121; 2011, c. 6, s. 290; 2011, c. 17, s. 39; 2011, c. 18, s. 38; 2011, c. 34, s. 5; 2012, c. 17, s. 14; 2013, c. 23, s. 96; 2013, c. 28, s. 203; 2015, c. 8, s. 37; 2015, c. 15, s. 237; 2015, c. 20, s. 61; 2015, c. 21, s. 17; 2016, c. 29, s. 22; 2016, c. 34, s. 37; 2018, c. 1, s. 44; 2017, c. 27, s. 153; 2018, c. 18, s. 51.

2018-02-14

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the responsibilities, powers and functions provided for in sections 18, 19 and 22 of the Act respecting the Ministère des Finances (chapter M-24.01), and in connection with any mandate assigned by the Government under section 20 of that Act;

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A-6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  (subparagraph repealed);

(f)  the Minister of Natural Resources and Wildlife, in respect of information held for the purposes of the Mining Tax Act (chapter I-0.4), to the extent that the information is required

(1)  to audit the report made under section 72 or 120 of the Mining Act (chapter M-13.1);

(2)  for the purposes of paragraph 5 of section 281 of the Mining Act; or

(3)  to conduct research and analyses allowing the Minister to devise and implement plans and programs for the enhancement, development and transformation of mineral resources in Québec, in accordance with paragraph 3 of section 12 of the Act respecting the Ministère des Ressources naturelles et de la Faune (chapter M-25.2);

(g)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N-1.1) and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to promote workforce skills development and recognition (chapter D-8.3), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Workforce Skills Development and Recognition Fund, the economic activity code, the number of returns pertaining to his employees sent to the Minister and the Québec business number assigned to him pursuant to the Act respecting the legal publicity of enterprises (chapter P-44.1);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P-32) or where the information is necessary for the application of the Act to facilitate the disclosure of wrongdoings relating to public bodies (chapter D-11.1);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Individual and Family Assistance Act (chapter A-13.1.1), to determine the amount that may be granted to that person or that person’s family under that Act, to identify circumstances not declared by that person or a member of that person’s family, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(j.1)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to establish a person’s entitlement to benefits under the Act respecting parental insurance (chapter A-29.011);

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  (subparagraph repealed);

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is a resident or a temporary resident of Québec within the meaning of the Health Insurance Act (chapter A-29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A-29.01);

(n)  Retraite Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R-9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to the payment of a tax credit for child assistance or to benefits under the Act respecting family benefits (chapter P-19.1);

(4)  (subparagraph repealed);

(o)  the Minister of Education, Recreation and Sports or the Minister of Higher Education, Research, Science and Technology, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A-13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of subparagraph 4 of the first paragraph of section 7 of the Act respecting owners, operators and drivers of heavy vehicles (chapter P-30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  the Régie de l’énergie, but only to the extent that the information relates to a corporation and is necessary for the application of a regulation concerning the rates and terms and conditions of payment of the annual duty in the petroleum products sector, adopted under section 112 of the Act respecting the Régie de l’énergie (chapter R-6.01);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T-11.011);

(t)  the Société de l’assurance automobile du Québec, solely to the extent that the information is required for the administration of the International Registration Plan;

(u)  (subparagraph repealed);

(v)  the Minister of Agriculture, Fisheries and Food, to the extent that the information is needed to register an agricultural operation in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) or to verify a person’s eligibility for a payment under Division VII.1 of that Act;

(w)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, insofar as the information is necessary for the administration of the provisions of the Act respecting industrial accidents and occupational diseases (chapter A-3.001) that concern the periodic payments the employers must make to the Minister;

(x)  the Chief Electoral Officer, in respect of verifications, examinations and inquiries under the Election Act (chapter E-3.3), the Referendum Act (chapter C-64.1), the Act respecting elections and referendums in municipalities (chapter E-2.2) and the Act respecting school elections (chapter E-2.3). A request for information by the Chief Electoral Officer is subject to the rules provided in section 69.0.0.6;

(y)  the Anti-Corruption Commissioner, the Associate Commissioners for Audits, the Associate Commissioner for Investigations and the audit teams and investigation units designated by the Government in accordance with the Anti-Corruption Act (chapter L-6.1), in respect of information necessary for the enforcement of that Act;

(z)  the Régie du bâtiment du Québec, in respect of information relating to a plea of guilty or a conviction concerning an offence under any of sections 62 to 62.1, to the extent that the information is necessary for the purposes of any of sections 58, 60, 61 and 70 of the Building Act (chapter B-1.1);

(z.1)  the Commission of Inquiry on the Awarding and Management of Public Contracts in the Construction Industry, established by Order in Council 1119-2011 dated 9 November 2011, for the carrying out of the Commission’s mandate; and

(z.2)  the enterprise registrar, in respect of information necessary for the exercise of the registrar’s functions under the Act respecting the legal publicity of enterprises (chapter P-44.1).

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73; 2002, c. 27, s. 33; 2002, c. 62, s. 9; 2003, c. 8, s. 6; 2003, c. 19, s. 250; 2004, c. 10, s. 1; 2005, c. 2, s. 6; 2005, c. 13, s. 80; 2005, c. 14, s. 54; 2005, c. 23, s. 266; 2005, c. 28, s. 195; 2005, c. 13, s. 95; 2005, c. 39, s. 49; 2006, c. 3, s. 35; 2006, c. 32, s. 11; 2005, c. 15, s. 163; 2006, c. 38, s. 44; 2007, c. 3, s. 63, s. 68; 2009, c. 19, s. 15; 2010, c. 35, s. 41; 2010, c. 7, s. 220; 2010, c. 31, s. 121; 2011, c. 6, s. 290; 2011, c. 17, s. 39; 2011, c. 18, s. 38; 2011, c. 34, s. 5; 2012, c. 17, s. 14; 2013, c. 23, s. 96; 2013, c. 28, s. 203; 2015, c. 8, s. 37; 2015, c. 15, s. 237; 2015, c. 20, s. 61; 2015, c. 21, s. 17; 2016, c. 29, s. 22; 2016, c. 34, s. 37; 2018, c. 1, s. 44.

2017-05-01

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the responsibilities, powers and functions provided for in sections 18, 19 and 22 of the Act respecting the Ministère des Finances (chapter M-24.01), and in connection with any mandate assigned by the Government under section 20 of that Act;

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A-6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  (subparagraph repealed);

(f)  the Minister of Natural Resources and Wildlife, in respect of information held for the purposes of the Mining Tax Act (chapter I-0.4), to the extent that the information is required

(1)  to audit the report made under section 72 or 120 of the Mining Act (chapter M-13.1);

(2)  for the purposes of paragraph 5 of section 281 of the Mining Act; or

(3)  to conduct research and analyses allowing the Minister to devise and implement plans and programs for the enhancement, development and transformation of mineral resources in Québec, in accordance with paragraph 3 of section 12 of the Act respecting the Ministère des Ressources naturelles et de la Faune (chapter M-25.2);

(g)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N-1.1) and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to promote workforce skills development and recognition (chapter D-8.3), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Workforce Skills Development and Recognition Fund, the economic activity code, the number of returns pertaining to his employees sent to the Minister and the Québec business number assigned to him pursuant to the Act respecting the legal publicity of enterprises (chapter P-44.1);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P-32) or where the information is necessary for the application of the Act to facilitate the disclosure of wrongdoings relating to public bodies (chapter D-11.1);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Individual and Family Assistance Act (chapter A-13.1.1), to determine the amount that may be granted to that person or that person’s family under that Act, to identify circumstances not declared by that person or a member of that person’s family, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(j.1)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to establish a person’s entitlement to benefits under the Act respecting parental insurance (chapter A-29.011);

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  (subparagraph repealed);

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is a resident or a temporary resident of Québec within the meaning of the Health Insurance Act (chapter A-29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A-29.01);

(n)  Retraite Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R-9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to the payment of a tax credit for child assistance or to benefits under the Act respecting family benefits (chapter P-19.1);

(4)  (subparagraph repealed);

(o)  the Minister of Education, Recreation and Sports or the Minister of Higher Education, Research, Science and Technology, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A-13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of subparagraph 4 of the first paragraph of section 7 of the Act respecting owners, operators and drivers of heavy vehicles (chapter P-30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  the Régie de l’énergie, but only to the extent that the information relates to a corporation and is necessary for the application of a regulation concerning the rates and terms and conditions of payment of the annual duty in the petroleum products sector, adopted under section 112 of the Act respecting the Régie de l’énergie (chapter R-6.01);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T-11.011);

(t)  the Société de l’assurance automobile du Québec, solely to the extent that the information is required for the administration of the International Registration Plan;

(u)  (subparagraph repealed);

(v)  the Minister of Agriculture, Fisheries and Food, to the extent that the information is needed to register an agricultural operation in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) or to verify a person’s eligibility for a payment under Division VII.1 of that Act;

(w)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, insofar as the information is necessary for the administration of the provisions of the Act respecting industrial accidents and occupational diseases (chapter A-3.001) that concern the periodic payments the employers must make to the Minister;

(x)  the Chief Electoral Officer, in respect of verifications, examinations and inquiries under the Election Act (chapter E-3.3), the Referendum Act (chapter C-64.1), the Act respecting elections and referendums in municipalities (chapter E-2.2) and the Act respecting school elections (chapter E-2.3). A request for information by the Chief Electoral Officer is subject to the rules provided in section 69.0.0.6;

(y)  the Anti-Corruption Commissioner, the Associate Commissioners for Audits and the audit teams and investigation units designated by the Government in accordance with the Anti-Corruption Act (chapter L-6.1), in respect of information necessary for the enforcement of that Act;

(z)  the Régie du bâtiment du Québec, in respect of information relating to a plea of guilty or a conviction concerning an offence under any of sections 62 to 62.1, to the extent that the information is necessary for the purposes of any of sections 58, 60, 61 and 70 of the Building Act (chapter B-1.1);

(z.1)  the Commission of Inquiry on the Awarding and Management of Public Contracts in the Construction Industry, established by Order in Council 1119-2011 dated 9 November 2011, for the carrying out of the Commission’s mandate; and

(z.2)  the enterprise registrar, in respect of information necessary for the exercise of the registrar’s functions under the Act respecting the legal publicity of enterprises (chapter P-44.1).

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73; 2002, c. 27, s. 33; 2002, c. 62, s. 9; 2003, c. 8, s. 6; 2003, c. 19, s. 250; 2004, c. 10, s. 1; 2005, c. 2, s. 6; 2005, c. 13, s. 80; 2005, c. 14, s. 54; 2005, c. 23, s. 266; 2005, c. 28, s. 195; 2005, c. 13, s. 95; 2005, c. 39, s. 49; 2006, c. 3, s. 35; 2006, c. 32, s. 11; 2005, c. 15, s. 163; 2006, c. 38, s. 44; 2007, c. 3, s. 63, s. 68; 2009, c. 19, s. 15; 2010, c. 35, s. 41; 2010, c. 7, s. 220; 2010, c. 31, s. 121; 2011, c. 6, s. 290; 2011, c. 17, s. 39; 2011, c. 18, s. 38; 2011, c. 34, s. 5; 2012, c. 17, s. 14; 2013, c. 23, s. 96; 2013, c. 28, s. 203; 2015, c. 8, s. 37; 2015, c. 15, s. 237; 2015, c. 20, s. 61; 2015, c. 21, s. 17; 2016, c. 29, s. 22; 2016, c. 34, s. 37.

2017-04-01

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the responsibilities, powers and functions provided for in sections 18, 19 and 22 of the Act respecting the Ministère des Finances (chapter M-24.01), and in connection with any mandate assigned by the Government under section 20 of that Act;

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A-6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  (subparagraph repealed);

(f)  the Minister of Natural Resources and Wildlife, in respect of information held for the purposes of the Mining Tax Act (chapter I-0.4), to the extent that the information is required

(1)  to audit the report made under section 72 or 120 of the Mining Act (chapter M-13.1);

(2)  for the purposes of paragraph 5 of section 281 of the Mining Act; or

(3)  to conduct research and analyses allowing the Minister to devise and implement plans and programs for the enhancement, development and transformation of mineral resources in Québec, in accordance with paragraph 3 of section 12 of the Act respecting the Ministère des Ressources naturelles et de la Faune (chapter M-25.2);

(g)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N-1.1) and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to promote workforce skills development and recognition (chapter D-8.3), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Workforce Skills Development and Recognition Fund, the economic activity code, the number of returns pertaining to his employees sent to the Minister and the Québec business number assigned to him pursuant to the Act respecting the legal publicity of enterprises (chapter P-44.1);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P-32);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Individual and Family Assistance Act (chapter A-13.1.1), to determine the amount that may be granted to that person or that person’s family under that Act, to identify circumstances not declared by that person or a member of that person’s family, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(j.1)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to establish a person’s entitlement to benefits under the Act respecting parental insurance (chapter A-29.011);

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  (subparagraph repealed);

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is a resident or a temporary resident of Québec within the meaning of the Health Insurance Act (chapter A-29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A-29.01);

(n)  Retraite Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R-9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to the payment of a tax credit for child assistance or to benefits under the Act respecting family benefits (chapter P-19.1);

(4)  (subparagraph repealed);

(o)  the Minister of Education, Recreation and Sports or the Minister of Higher Education, Research, Science and Technology, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A-13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of subparagraph 4 of the first paragraph of section 7 of the Act respecting owners, operators and drivers of heavy vehicles (chapter P-30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  the Régie de l’énergie, but only to the extent that the information relates to a corporation and is necessary for the application of a regulation concerning the rates and terms and conditions of payment of the annual duty in the petroleum products sector, adopted under section 112 of the Act respecting the Régie de l’énergie (chapter R-6.01);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T-11.011);

(t)  the Société de l’assurance automobile du Québec, solely to the extent that the information is required for the administration of the International Registration Plan;

(u)  (subparagraph repealed);

(v)  the Minister of Agriculture, Fisheries and Food, to the extent that the information is needed to register an agricultural operation in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) or to verify a person’s eligibility for a payment under Division VII.1 of that Act;

(w)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, insofar as the information is necessary for the administration of the provisions of the Act respecting industrial accidents and occupational diseases (chapter A-3.001) that concern the periodic payments the employers must make to the Minister;

(x)  the Chief Electoral Officer, in respect of verifications, examinations and inquiries under the Election Act (chapter E-3.3), the Referendum Act (chapter C-64.1), the Act respecting elections and referendums in municipalities (chapter E-2.2) and the Act respecting school elections (chapter E-2.3). A request for information by the Chief Electoral Officer is subject to the rules provided in section 69.0.0.6;

(y)  the Anti-Corruption Commissioner, the Associate Commissioners for Audits and the audit teams and investigation units designated by the Government in accordance with the Anti-Corruption Act (chapter L-6.1), in respect of information necessary for the enforcement of that Act;

(z)  the Régie du bâtiment du Québec, in respect of information relating to a plea of guilty or a conviction concerning an offence under any of sections 62 to 62.1, to the extent that the information is necessary for the purposes of any of sections 58, 60, 61 and 70 of the Building Act (chapter B-1.1);

(z.1)  the Commission of Inquiry on the Awarding and Management of Public Contracts in the Construction Industry, established by Order in Council 1119-2011 dated 9 November 2011, for the carrying out of the Commission’s mandate; and

(z.2)  the enterprise registrar, in respect of information necessary for the exercise of the registrar’s functions under the Act respecting the legal publicity of enterprises (chapter P-44.1).

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73; 2002, c. 27, s. 33; 2002, c. 62, s. 9; 2003, c. 8, s. 6; 2003, c. 19, s. 250; 2004, c. 10, s. 1; 2005, c. 2, s. 6; 2005, c. 13, s. 80; 2005, c. 14, s. 54; 2005, c. 23, s. 266; 2005, c. 28, s. 195; 2005, c. 13, s. 95; 2005, c. 39, s. 49; 2006, c. 3, s. 35; 2006, c. 32, s. 11; 2005, c. 15, s. 163; 2006, c. 38, s. 44; 2007, c. 3, s. 63, s. 68; 2009, c. 19, s. 15; 2010, c. 35, s. 41; 2010, c. 7, s. 220; 2010, c. 31, s. 121; 2011, c. 6, s. 290; 2011, c. 17, s. 39; 2011, c. 18, s. 38; 2011, c. 34, s. 5; 2012, c. 17, s. 14; 2013, c. 23, s. 96; 2013, c. 28, s. 203; 2015, c. 8, s. 37; 2015, c. 15, s. 237; 2015, c. 20, s. 61; 2015, c. 21, s. 17; 2016, c. 29, s. 22.

2016-01-01

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the responsibilities, powers and functions provided for in sections 18, 19 and 22 of the Act respecting the Ministère des Finances (chapter M-24.01), and in connection with any mandate assigned by the Government under section 20 of that Act;

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A-6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  (subparagraph repealed);

(f)  the Minister of Natural Resources and Wildlife, in respect of information held for the purposes of the Mining Tax Act (chapter I-0.4), to the extent that the information is required

(1)  to audit the report made under section 72 or 120 of the Mining Act (chapter M-13.1);

(2)  for the purposes of paragraph 5 of section 281 of the Mining Act; or

(3)  to conduct research and analyses allowing the Minister to devise and implement plans and programs for the enhancement, development and transformation of mineral resources in Québec, in accordance with paragraph 3 of section 12 of the Act respecting the Ministère des Ressources naturelles et de la Faune (chapter M-25.2);

(g)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N-1.1) and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to promote workforce skills development and recognition (chapter D-8.3), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Workforce Skills Development and Recognition Fund, the economic activity code, the number of returns pertaining to his employees sent to the Minister and the Québec business number assigned to him pursuant to the Act respecting the legal publicity of enterprises (chapter P-44.1);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P-32);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Individual and Family Assistance Act (chapter A-13.1.1), to determine the amount that may be granted to that person or that person’s family under that Act, to identify circumstances not declared by that person or a member of that person’s family, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(j.1)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to establish a person’s entitlement to benefits under the Act respecting parental insurance (chapter A-29.011);

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  (subparagraph repealed);

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is a resident or a temporary resident of Québec within the meaning of the Health Insurance Act (chapter A-29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A-29.01);

(n)  Retraite Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R-9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to the payment of a tax credit for child assistance or to benefits under the Act respecting family benefits (chapter P-19.1);

(4)  (subparagraph repealed);

(o)  the Minister of Education, Recreation and Sports or the Minister of Higher Education, Research, Science and Technology, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A-13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of subparagraph 4 of the first paragraph of section 7 of the Act respecting owners, operators and drivers of heavy vehicles (chapter P-30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  the Régie de l’énergie, but only to the extent that the information relates to a corporation and is necessary for the application of a regulation concerning the rates and terms and conditions of payment of the annual duty in the petroleum products sector, adopted under section 112 of the Act respecting the Régie de l’énergie (chapter R-6.01);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T-11.011);

(t)  the Société de l’assurance automobile du Québec, solely to the extent that the information is required for the administration of the International Registration Plan;

(u)  (subparagraph repealed);

(v)  the Minister of Agriculture, Fisheries and Food, to the extent that the information is needed to register an agricultural operation in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) or to verify a person’s eligibility for a payment under Division VII.1 of that Act;

(w)  the Commission des normes, de l’équité, de la santé et de la sécurité du travail, insofar as the information is necessary for the administration of the provisions of the Act respecting industrial accidents and occupational diseases (chapter A-3.001) that concern the periodic payments the employers must make to the Minister;

(x)  the Chief Electoral Officer, in respect of verifications, examinations and inquiries under the Election Act (chapter E-3.3), the Referendum Act (chapter C-64.1), the Act respecting elections and referendums in municipalities (chapter E-2.2) and the Act respecting school elections (chapter E-2.3). A request for information by the Chief Electoral Officer is subject to the rules provided in section 69.0.0.6;

(y)  the Anti-Corruption Commissioner, the Associate Commissioners for Audits and the audit teams and investigation units designated by the Government in accordance with the Anti-Corruption Act (chapter L-6.1), in respect of information necessary for the enforcement of that Act;

(z)  the Régie du bâtiment du Québec, in respect of information relating to a plea of guilty or a conviction concerning an offence under any of sections 62 to 62.1, to the extent that the information is necessary for the purposes of any of sections 58, 60, 61 and 70 of the Building Act (chapter B-1.1); and

(z.1)  the Commission of Inquiry on the Awarding and Management of Public Contracts in the Construction Industry, established by Order in Council 1119-2011 dated 9 November 2011, for the carrying out of the Commission’s mandate.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73; 2002, c. 27, s. 33; 2002, c. 62, s. 9; 2003, c. 8, s. 6; 2003, c. 19, s. 250; 2004, c. 10, s. 1; 2005, c. 2, s. 6; 2005, c. 13, s. 80; 2005, c. 14, s. 54; 2005, c. 23, s. 266; 2005, c. 28, s. 195; 2005, c. 13, s. 95; 2005, c. 39, s. 49; 2006, c. 3, s. 35; 2006, c. 32, s. 11; 2005, c. 15, s. 163; 2006, c. 38, s. 44; 2007, c. 3, s. 63, s. 68; 2009, c. 19, s. 15; 2010, c. 35, s. 41; 2010, c. 7, s. 220; 2010, c. 31, s. 121; 2011, c. 6, s. 290; 2011, c. 17, s. 39; 2011, c. 18, s. 38; 2011, c. 34, s. 5; 2012, c. 17, s. 14; 2013, c. 23, s. 96; 2013, c. 28, s. 203; 2015, c. 8, s. 37; 2015, c. 15, s. 237; 2015, c. 20, s. 61; 2015, c. 21, s. 17.

2015-10-21

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the responsibilities, powers and functions provided for in sections 18, 19 and 22 of the Act respecting the Ministère des Finances (chapter M-24.01), and in connection with any mandate assigned by the Government under section 20 of that Act;

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A-6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  (subparagraph repealed);

(f)  the Minister of Natural Resources and Wildlife, in respect of information held for the purposes of the Mining Tax Act (chapter I-0.4), to the extent that the information is required

(1)  to audit the report made under section 72 or 120 of the Mining Act (chapter M-13.1);

(2)  for the purposes of paragraph 5 of section 281 of the Mining Act; or

(3)  to conduct research and analyses allowing the Minister to devise and implement plans and programs for the enhancement, development and transformation of mineral resources in Québec, in accordance with paragraph 3 of section 12 of the Act respecting the Ministère des Ressources naturelles et de la Faune (chapter M-25.2);

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N-1.1) and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to promote workforce skills development and recognition (chapter D-8.3), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Workforce Skills Development and Recognition Fund, the economic activity code, the number of returns pertaining to his employees sent to the Minister and the Québec business number assigned to him pursuant to the Act respecting the legal publicity of enterprises (chapter P-44.1);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P-32);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Individual and Family Assistance Act (chapter A-13.1.1), to determine the amount that may be granted to that person or that person’s family under that Act, to identify circumstances not declared by that person or a member of that person’s family, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(j.1)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to establish a person’s entitlement to benefits under the Act respecting parental insurance (chapter A-29.011);

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  (subparagraph repealed);

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is a resident or a temporary resident of Québec within the meaning of the Health Insurance Act (chapter A-29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A-29.01);

(n)  the Régie des rentes du Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R-9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to the payment of a tax credit for child assistance or to benefits under the Act respecting family benefits (chapter P-19.1);

(4)  (subparagraph repealed);

(o)  the Minister of Education, Recreation and Sports or the Minister of Higher Education, Research, Science and Technology, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A-13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of subparagraph 4 of the first paragraph of section 7 of the Act respecting owners, operators and drivers of heavy vehicles (chapter P-30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  the Régie de l’énergie, but only to the extent that the information relates to a corporation and is necessary for the application of a regulation concerning the rates and terms and conditions of payment of the annual duty in the petroleum products sector, adopted under section 112 of the Act respecting the Régie de l’énergie (chapter R-6.01);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T-11.011);

(t)  the Société de l’assurance automobile du Québec, solely to the extent that the information is required for the administration of the International Registration Plan;

(u)  (subparagraph repealed);

(v)  the Minister of Agriculture, Fisheries and Food, to the extent that the information is needed to register an agricultural operation in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) or to verify a person’s eligibility for a payment under Division VII.1 of that Act;

(w)  the Commission de la santé et de la sécurité du travail, insofar as the information is necessary for the administration of the provisions of the Act respecting industrial accidents and occupational diseases (chapter A-3.001) that concern the periodic payments the employers must make to the Minister;

(x)  the Chief Electoral Officer, in respect of verifications, examinations and inquiries under the Election Act (chapter E-3.3), the Referendum Act (chapter C-64.1), the Act respecting elections and referendums in municipalities (chapter E-2.2) and the Act respecting school elections (chapter E-2.3). A request for information by the Chief Electoral Officer is subject to the rules provided in section 69.0.0.6;

(y)  the Anti-Corruption Commissioner, the Associate Commissioners for Audits and the audit teams and investigation units designated by the Government in accordance with the Anti-Corruption Act (chapter L-6.1), in respect of information necessary for the enforcement of that Act;

(z)  the Régie du bâtiment du Québec, in respect of information relating to a plea of guilty or a conviction concerning an offence under any of sections 62 to 62.1, to the extent that the information is necessary for the purposes of any of sections 58, 60, 61 and 70 of the Building Act (chapter B-1.1); and

(z.1)  the Commission of Inquiry on the Awarding and Management of Public Contracts in the Construction Industry, established by Order in Council 1119-2011 dated 9 November 2011, for the carrying out of the Commission’s mandate.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73; 2002, c. 27, s. 33; 2002, c. 62, s. 9; 2003, c. 8, s. 6; 2003, c. 19, s. 250; 2004, c. 10, s. 1; 2005, c. 2, s. 6; 2005, c. 13, s. 80; 2005, c. 14, s. 54; 2005, c. 23, s. 266; 2005, c. 28, s. 195; 2005, c. 13, s. 95; 2005, c. 39, s. 49; 2006, c. 3, s. 35; 2006, c. 32, s. 11; 2005, c. 15, s. 163; 2006, c. 38, s. 44; 2007, c. 3, s. 63, s. 68; 2009, c. 19, s. 15; 2010, c. 35, s. 41; 2010, c. 7, s. 220; 2010, c. 31, s. 121; 2011, c. 6, s. 290; 2011, c. 17, s. 39; 2011, c. 18, s. 38; 2011, c. 34, s. 5; 2012, c. 17, s. 14; 2013, c. 23, s. 96; 2013, c. 28, s. 203; 2015, c. 8, s. 37; 2015, c. 21, s. 17.

2015-09-01

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the powers referred to in sections 18 and 22 of the Act respecting the Ministère des Finances (chapter M-24.01);

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A-6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  (subparagraph repealed);

(f)  the Minister of Natural Resources and Wildlife, in respect of information held for the purposes of the Mining Tax Act (chapter I-0.4), to the extent that the information is required

(1)  to audit the report made under section 72 or 120 of the Mining Act (chapter M-13.1);

(2)  for the purposes of paragraph 5 of section 281 of the Mining Act; or

(3)  to conduct research and analyses allowing the Minister to devise and implement plans and programs for the enhancement, development and transformation of mineral resources in Québec, in accordance with paragraph 3 of section 12 of the Act respecting the Ministère des Ressources naturelles et de la Faune (chapter M-25.2);

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N-1.1) and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to promote workforce skills development and recognition (chapter D-8.3), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Workforce Skills Development and Recognition Fund, the economic activity code, the number of returns pertaining to his employees sent to the Minister and the Québec business number assigned to him pursuant to the Act respecting the legal publicity of enterprises (chapter P-44.1);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P-32);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Individual and Family Assistance Act (chapter A-13.1.1), to determine the amount that may be granted to that person or that person’s family under that Act, to identify circumstances not declared by that person or a member of that person’s family, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(j.1)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to establish a person’s entitlement to benefits under the Act respecting parental insurance (chapter A-29.011);

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  (subparagraph repealed);

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is a resident or a temporary resident of Québec within the meaning of the Health Insurance Act (chapter A-29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A-29.01);

(n)  the Régie des rentes du Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R-9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to the payment of a tax credit for child assistance or to benefits under the Act respecting family benefits (chapter P-19.1);

(4)  (subparagraph repealed);

(o)  the Minister of Education, Recreation and Sports or the Minister of Higher Education, Research, Science and Technology, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A-13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of subparagraph 4 of the first paragraph of section 7 of the Act respecting owners, operators and drivers of heavy vehicles (chapter P-30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  the Régie de l’énergie, but only to the extent that the information relates to a corporation and is necessary for the application of a regulation concerning the rates and terms and conditions of payment of the annual duty in the petroleum products sector, adopted under section 112 of the Act respecting the Régie de l’énergie (chapter R-6.01);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T-11.011);

(t)  the Société de l’assurance automobile du Québec, solely to the extent that the information is required for the administration of the International Registration Plan;

(u)  (subparagraph repealed);

(v)  the Minister of Agriculture, Fisheries and Food, to the extent that the information is needed to register an agricultural operation in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) or to verify a person’s eligibility for a payment under Division VII.1 of that Act;

(w)  the Commission de la santé et de la sécurité du travail, insofar as the information is necessary for the administration of the provisions of the Act respecting industrial accidents and occupational diseases (chapter A-3.001) that concern the periodic payments the employers must make to the Minister;

(x)  the Chief Electoral Officer, in respect of verifications, examinations and inquiries under the Election Act (chapter E-3.3), the Referendum Act (chapter C-64.1), the Act respecting elections and referendums in municipalities (chapter E-2.2) and the Act respecting school elections (chapter E-2.3). A request for information by the Chief Electoral Officer is subject to the rules provided in section 69.0.0.6;

(y)  the Anti-Corruption Commissioner, the Associate Commissioners for Audits and the audit teams and investigation units designated by the Government in accordance with the Anti-Corruption Act (chapter L-6.1), in respect of information necessary for the enforcement of that Act;

(z)  the Régie du bâtiment du Québec, in respect of information relating to a plea of guilty or a conviction concerning an offence under any of sections 62 to 62.1, to the extent that the information is necessary for the purposes of any of sections 58, 60, 61 and 70 of the Building Act (chapter B-1.1); and

(z.1)  the Commission of Inquiry on the Awarding and Management of Public Contracts in the Construction Industry, established by Order in Council 1119-2011 dated 9 November 2011, for the carrying out of the Commission’s mandate.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73; 2002, c. 27, s. 33; 2002, c. 62, s. 9; 2003, c. 8, s. 6; 2003, c. 19, s. 250; 2004, c. 10, s. 1; 2005, c. 2, s. 6; 2005, c. 13, s. 80; 2005, c. 14, s. 54; 2005, c. 23, s. 266; 2005, c. 28, s. 195; 2005, c. 13, s. 95; 2005, c. 39, s. 49; 2006, c. 3, s. 35; 2006, c. 32, s. 11; 2005, c. 15, s. 163; 2006, c. 38, s. 44; 2007, c. 3, s. 63, s. 68; 2009, c. 19, s. 15; 2010, c. 35, s. 41; 2010, c. 7, s. 220; 2010, c. 31, s. 121; 2011, c. 6, s. 290; 2011, c. 17, s. 39; 2011, c. 18, s. 38; 2011, c. 34, s. 5; 2012, c. 17, s. 14; 2013, c. 23, s. 96; 2013, c. 28, s. 203; 2015, c. 8, s. 37.

2014-01-05

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the powers referred to in sections 18 and 22 of the Act respecting the Ministère des Finances (chapter M-24.01);

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A-6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  (subparagraph repealed);

(f)  the Minister of Natural Resources and Wildlife, in respect of information respecting operators within the meaning of the Mining Tax Act (chapter I-0.4) that is necessary for the carrying out of the said Act;

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N-1.1) and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to promote workforce skills development and recognition (chapter D-8.3), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Workforce Skills Development and Recognition Fund, the economic activity code, the number of returns pertaining to his employees sent to the Minister and the Québec business number assigned to him pursuant to the Act respecting the legal publicity of enterprises (chapter P-44.1);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P-32);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Individual and Family Assistance Act (chapter A-13.1.1), to determine the amount that may be granted to that person or that person’s family under that Act, to identify circumstances not declared by that person or a member of that person’s family, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(j.1)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to establish a person’s entitlement to benefits under the Act respecting parental insurance (chapter A-29.011);

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  (subparagraph repealed);

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is a resident or a temporary resident of Québec within the meaning of the Health Insurance Act (chapter A-29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A-29.01);

(n)  the Régie des rentes du Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R-9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to the payment of a tax credit for child assistance or to benefits under the Act respecting family benefits (chapter P-19.1);

(4)  (subparagraph repealed);

(o)  the Minister of Education, Recreation and Sports or the Minister of Higher Education, Research, Science and Technology, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A-13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of subparagraph 4 of the first paragraph of section 7 of the Act respecting owners, operators and drivers of heavy vehicles (chapter P-30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  the Régie de l’énergie, but only to the extent that the information relates to a corporation and is necessary for the application of a regulation concerning the rates and terms and conditions of payment of the annual duty in the petroleum products sector, adopted under section 112 of the Act respecting the Régie de l’énergie (chapter R-6.01);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T-11.011);

(t)  the Société de l’assurance automobile du Québec, solely to the extent that the information is required for the administration of the International Registration Plan;

(u)  (subparagraph repealed);

(v)  the Minister of Agriculture, Fisheries and Food, to the extent that the information is needed to register an agricultural operation in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) or to verify a person’s eligibility for a payment under Division VII.1 of that Act;

(w)  the Commission de la santé et de la sécurité du travail, insofar as the information is necessary for the administration of the provisions of the Act respecting industrial accidents and occupational diseases (chapter A-3.001) that concern the periodic payments the employers must make to the Minister;

(x)  the Chief Electoral Officer, in respect of verifications, examinations and inquiries under the Election Act (chapter E-3.3), the Referendum Act (chapter C-64.1), the Act respecting elections and referendums in municipalities (chapter E-2.2) and the Act respecting school elections (chapter E-2.3). A request for information by the Chief Electoral Officer is subject to the rules provided in section 69.0.0.6;

(y)  the Anti-Corruption Commissioner, the Associate Commissioners for Audits and the audit teams and investigation units designated by the Government in accordance with the Anti-Corruption Act (chapter L-6.1), in respect of information necessary for the enforcement of that Act;

(z)  the Régie du bâtiment du Québec, in respect of information relating to a plea of guilty or a conviction concerning an offence under any of sections 62 to 62.1, to the extent that the information is necessary for the purposes of any of sections 58, 60, 61 and 70 of the Building Act (chapter B-1.1); and

(z.1)  the Commission of Inquiry on the Awarding and Management of Public Contracts in the Construction Industry, established by Order in Council 1119-2011 dated 9 November 2011, for the carrying out of the Commission’s mandate.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73; 2002, c. 27, s. 33; 2002, c. 62, s. 9; 2003, c. 8, s. 6; 2003, c. 19, s. 250; 2004, c. 10, s. 1; 2005, c. 2, s. 6; 2005, c. 13, s. 80; 2005, c. 14, s. 54; 2005, c. 23, s. 266; 2005, c. 28, s. 195; 2005, c. 13, s. 95; 2005, c. 39, s. 49; 2006, c. 3, s. 35; 2006, c. 32, s. 11; 2005, c. 15, s. 163; 2006, c. 38, s. 44; 2007, c. 3, s. 63, s. 68; 2009, c. 19, s. 15; 2010, c. 35, s. 41; 2010, c. 7, s. 220; 2010, c. 31, s. 121; 2011, c. 6, s. 290; 2011, c. 17, s. 39; 2011, c. 18, s. 38; 2011, c. 34, s. 5; 2012, c. 17, s. 14; 2013, c. 23, s. 96; 2013, c. 28, s. 203.

2013-11-06

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the powers referred to in sections 18 and 22 of the Act respecting the Ministère des Finances (chapter M-24.01);

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A-6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  (subparagraph repealed);

(f)  the Minister of Natural Resources and Wildlife, in respect of information respecting operators within the meaning of the Mining Tax Act (chapter I-0.4) that is necessary for the carrying out of the said Act;

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N-1.1) and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to promote workforce skills development and recognition (chapter D-8.3), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Workforce Skills Development and Recognition Fund, the economic activity code, the number of returns pertaining to his employees sent to the Minister and the Québec business number assigned to him pursuant to the Act respecting the legal publicity of enterprises (chapter P-44.1);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P-32);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Individual and Family Assistance Act (chapter A-13.1.1), to determine the amount that may be granted to that person or that person’s family under that Act, to identify circumstances not declared by that person or a member of that person’s family, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(j.1)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to establish a person’s entitlement to benefits under the Act respecting parental insurance (chapter A-29.011);

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  (subparagraph repealed);

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is a resident or a temporary resident of Québec within the meaning of the Health Insurance Act (chapter A-29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A-29.01);

(n)  the Régie des rentes du Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R-9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to the payment of a tax credit for child assistance or to benefits under the Act respecting family benefits (chapter P-19.1);

(4)  (subparagraph repealed);

(o)  the Minister of Education, Recreation and Sports, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A-13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of subparagraph 4 of the first paragraph of section 7 of the Act respecting owners, operators and drivers of heavy vehicles (chapter P-30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  the Régie de l’énergie, but only to the extent that the information relates to a corporation and is necessary for the application of a regulation concerning the rates and terms and conditions of payment of the annual duty in the petroleum products sector, adopted under section 112 of the Act respecting the Régie de l’énergie (chapter R-6.01);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T-11.011);

(t)  the Société de l’assurance automobile du Québec, solely to the extent that the information is required for the administration of the International Registration Plan;

(u)  (subparagraph repealed);

(v)  the Minister of Agriculture, Fisheries and Food, to the extent that the information is needed to register an agricultural operation in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) or to verify a person’s eligibility for a payment under Division VII.1 of that Act;

(w)  the Commission de la santé et de la sécurité du travail, insofar as the information is necessary for the administration of the provisions of the Act respecting industrial accidents and occupational diseases (chapter A-3.001) that concern the periodic payments the employers must make to the Minister;

(x)  the Chief Electoral Officer, in respect of verifications, examinations and inquiries under the Election Act (chapter E-3.3), the Referendum Act (chapter C-64.1), the Act respecting elections and referendums in municipalities (chapter E-2.2) and the Act respecting school elections (chapter E-2.3). A request for information by the Chief Electoral Officer is subject to the rules provided in section 69.0.0.6;

(y)  the Anti-Corruption Commissioner, the Associate Commissioners for Audits and the audit teams and investigation units designated by the Government in accordance with the Anti-Corruption Act (chapter L-6.1), in respect of information necessary for the enforcement of that Act;

(z)  the Régie du bâtiment du Québec, in respect of information relating to a plea of guilty or a conviction concerning an offence under any of sections 62 to 62.1, to the extent that the information is necessary for the purposes of any of sections 58, 60, 61 and 70 of the Building Act (chapter B-1.1); and

(z.1)  the Commission of Inquiry on the Awarding and Management of Public Contracts in the Construction Industry, established by Order in Council 1119-2011 dated 9 November 2011, for the carrying out of the Commission’s mandate.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73; 2002, c. 27, s. 33; 2002, c. 62, s. 9; 2003, c. 8, s. 6; 2003, c. 19, s. 250; 2004, c. 10, s. 1; 2005, c. 2, s. 6; 2005, c. 13, s. 80; 2005, c. 14, s. 54; 2005, c. 23, s. 266; 2005, c. 28, s. 195; 2005, c. 13, s. 95; 2005, c. 39, s. 49; 2006, c. 3, s. 35; 2006, c. 32, s. 11; 2005, c. 15, s. 163; 2006, c. 38, s. 44; 2007, c. 3, s. 63, s. 68; 2009, c. 19, s. 15; 2010, c. 35, s. 41; 2010, c. 7, s. 220; 2010, c. 31, s. 121; 2011, c. 6, s. 290; 2011, c. 17, s. 39; 2011, c. 18, s. 38; 2011, c. 34, s. 5; 2012, c. 17, s. 14; 2013, c. 23, s. 96.

2012-06-06

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the powers referred to in sections 18 and 22 of the Act respecting the Ministère des Finances (chapter M-24.01);

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A-6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  (subparagraph repealed);

(f)  the Minister of Natural Resources and Wildlife, in respect of information respecting operators within the meaning of the Mining Tax Act (chapter I-0.4) that is necessary for the carrying out of the said Act;

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N-1.1) and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to promote workforce skills development and recognition (chapter D-8.3), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Workforce Skills Development and Recognition Fund, the economic activity code, the number of returns pertaining to his employees sent to the Minister and the Québec business number assigned to him pursuant to the Act respecting the legal publicity of enterprises (chapter P-44.1);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P-32);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Individual and Family Assistance Act (chapter A-13.1.1), to determine the amount that may be granted to that person or that person’s family under that Act, to identify circumstances not declared by that person or a member of that person’s family, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(j.1)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to establish a person’s entitlement to benefits under the Act respecting parental insurance (chapter A-29.011);

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  (subparagraph repealed);

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is a resident or a temporary resident of Québec within the meaning of the Health Insurance Act (chapter A-29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A-29.01);

(n)  the Régie des rentes du Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R-9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to the payment of a tax credit for child assistance or to benefits under the Act respecting family benefits (chapter P-19.1);

(4)  (subparagraph repealed);

(o)  the Minister of Education, Recreation and Sports, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A-13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of subparagraph 4 of the first paragraph of section 7 of the Act respecting owners, operators and drivers of heavy vehicles (chapter P-30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  the Régie de l’énergie, but only to the extent that the information relates to a corporation and is necessary for the application of a regulation concerning the rates and terms and conditions of payment of the annual duty in the petroleum products sector, adopted under section 112 of the Act respecting the Régie de l’énergie (chapter R-6.01);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T-11.011);

(t)  the Société de l’assurance automobile du Québec, solely to the extent that the information is required for the administration of the International Registration Plan;

(u)  (subparagraph repealed);

(v)  the Minister of Agriculture, Fisheries and Food, to the extent that the information is needed to register an agricultural operation in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) or to verify a person’s eligibility for a payment under Division VII.1 of that Act;

(w)  the Commission de la santé et de la sécurité du travail, insofar as the information is necessary for the administration of the provisions of the Act respecting industrial accidents and occupational diseases (chapter A-3.001) that concern the periodic payments the employers must make to the Minister;

(x)  the Chief Electoral Officer, in respect of verifications, examinations and inquiries under the Election Act (chapter E-3.3), the Referendum Act (chapter C-64.1), the Act respecting elections and referendums in municipalities (chapter E-2.2) and the Act respecting school elections (chapter E-2.3). A request for information by the Chief Electoral Officer is subject to the rules provided in section 69.0.0.6;

(y)  the Anti-Corruption Commissioner, the Associate Commissioner for Audits and the audit teams and investigation units designated by the Government in accordance with the Anti-Corruption Act (chapter L-6.1), in respect of information necessary for the enforcement of that Act;

(z)  the Régie du bâtiment du Québec, in respect of information relating to a plea of guilty or a conviction concerning an offence under any of sections 62 to 62.1, to the extent that the information is necessary for the purposes of any of sections 58, 60, 61 and 70 of the Building Act (chapter B-1.1); and

(z.1)  the Commission of Inquiry on the Awarding and Management of Public Contracts in the Construction Industry, established by Order in Council 1119-2011 dated 9 November 2011, for the carrying out of the Commission’s mandate.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73; 2002, c. 27, s. 33; 2002, c. 62, s. 9; 2003, c. 8, s. 6; 2003, c. 19, s. 250; 2004, c. 10, s. 1; 2005, c. 2, s. 6; 2005, c. 13, s. 80; 2005, c. 14, s. 54; 2005, c. 23, s. 266; 2005, c. 28, s. 195; 2005, c. 13, s. 95; 2005, c. 39, s. 49; 2006, c. 3, s. 35; 2006, c. 32, s. 11; 2005, c. 15, s. 163; 2006, c. 38, s. 44; 2007, c. 3, s. 63, s. 68; 2009, c. 19, s. 15; 2010, c. 35, s. 41; 2010, c. 7, s. 220; 2010, c. 31, s. 121; 2011, c. 6, s. 290; 2011, c. 17, s. 39; 2011, c. 18, s. 38; 2011, c. 34, s. 5; 2012, c. 17, s. 14.

2011-12-09

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the powers referred to in sections 18 and 22 of the Act respecting the Ministère des Finances (chapter M-24.01);

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A-6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  (subparagraph repealed);

(f)  the Minister of Natural Resources and Wildlife, in respect of information respecting operators within the meaning of the Mining Tax Act (chapter I-0.4) that is necessary for the carrying out of the said Act;

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N-1.1) and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to promote workforce skills development and recognition (chapter D-8.3), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Workforce Skills Development and Recognition Fund, the economic activity code, the number of returns pertaining to his employees sent to the Minister and the Québec business number assigned to him pursuant to the Act respecting the legal publicity of enterprises (chapter P-44.1);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P-32);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Individual and Family Assistance Act (chapter A-13.1.1), to determine the amount that may be granted to that person or that person’s family under that Act, to identify circumstances not declared by that person or a member of that person’s family, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(j.1)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to establish a person’s entitlement to benefits under the Act respecting parental insurance (chapter A-29.011);

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  (subparagraph repealed);

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is a resident or a temporary resident of Québec within the meaning of the Health Insurance Act (chapter A-29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A-29.01);

(n)  the Régie des rentes du Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R-9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to the payment of a tax credit for child assistance or to benefits under the Act respecting family benefits (chapter P-19.1);

(4)  (subparagraph repealed);

(o)  the Minister of Education, Recreation and Sports, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A-13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of subparagraph 4 of the first paragraph of section 7 of the Act respecting owners, operators and drivers of heavy vehicles (chapter P-30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  the Régie de l’énergie, but only to the extent that the information relates to a corporation and is necessary for the application of a regulation concerning the rates and terms and conditions of payment of the annual duty in the petroleum products sector, adopted under section 112 of the Act respecting the Régie de l’énergie (chapter R-6.01);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T-11.011);

(t)  the Société de l’assurance automobile du Québec, solely to the extent that the information is required for the administration of the International Registration Plan;

(u)  (subparagraph repealed);

(v)  the Minister of Agriculture, Fisheries and Food, to the extent that the information is needed to register an agricultural operation in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) or to verify a person’s eligibility for a payment under Division VII.1 of that Act;

(w)  the Commission de la santé et de la sécurité du travail, insofar as the information is necessary for the administration of the provisions of the Act respecting industrial accidents and occupational diseases (chapter A-3.001) that concern the periodic payments the employers must make to the Minister;

(x)  the Chief Electoral Officer, in respect of verifications, examinations and inquiries under the Election Act (chapter E-3.3), the Referendum Act (chapter C-64.1), the Act respecting elections and referendums in municipalities (chapter E-2.2) and the Act respecting school elections (chapter E-2.3). A request for information by the Chief Electoral Officer is subject to the rules provided in section 69.0.0.6;

(y)  the Anti-Corruption Commissioner, the Associate Commissioner for Audits and the audit teams and investigation units designated by the Government in accordance with the Anti-Corruption Act (chapter L-6.1), in respect of information necessary for the enforcement of that Act; and

(z)  the Régie du bâtiment du Québec, in respect of information relating to a plea of guilty or a conviction concerning an offence under any of sections 62 to 62.1, to the extent that the information is necessary for the purposes of any of sections 58, 60, 61 and 70 of the Building Act (chapter B-1.1).

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73; 2002, c. 27, s. 33; 2002, c. 62, s. 9; 2003, c. 8, s. 6; 2003, c. 19, s. 250; 2004, c. 10, s. 1; 2005, c. 2, s. 6; 2005, c. 13, s. 80; 2005, c. 14, s. 54; 2005, c. 23, s. 266; 2005, c. 28, s. 195; 2005, c. 13, s. 95; 2005, c. 39, s. 49; 2006, c. 3, s. 35; 2006, c. 32, s. 11; 2005, c. 15, s. 163; 2006, c. 38, s. 44; 2007, c. 3, s. 63, s. 68; 2009, c. 19, s. 15; 2010, c. 35, s. 41; 2010, c. 7, s. 220; 2010, c. 31, s. 121; 2011, c. 6, s. 290; 2011, c. 17, s. 39; 2011, c. 18, s. 38; 2011, c. 34, s. 5.

2011-06-13

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the powers referred to in sections 18 and 22 of the Act respecting the Ministère des Finances (chapter M-24.01);

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A-6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  (subparagraph repealed);

(f)  the Minister of Natural Resources and Wildlife, in respect of information respecting operators within the meaning of the Mining Tax Act (chapter I-0.4) that is necessary for the carrying out of the said Act;

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N-1.1) and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to promote workforce skills development and recognition (chapter D-8.3), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Workforce Skills Development and Recognition Fund, the economic activity code, the number of returns pertaining to his employees sent to the Minister and the Québec business number assigned to him pursuant to the Act respecting the legal publicity of enterprises (chapter P-44.1);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P-32);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Individual and Family Assistance Act (chapter A-13.1.1), to determine the amount that may be granted to that person or that person’s family under that Act, to identify circumstances not declared by that person or a member of that person’s family, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(j.1)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to establish a person’s entitlement to benefits under the Act respecting parental insurance (chapter A-29.011);

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  (subparagraph repealed);

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is a resident or a temporary resident of Québec within the meaning of the Health Insurance Act (chapter A-29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A-29.01);

(n)  the Régie des rentes du Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R-9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to the payment of a tax credit for child assistance or to benefits under the Act respecting family benefits (chapter P-19.1);

(4)  (subparagraph repealed);

(o)  the Minister of Education, Recreation and Sports, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A-13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of subparagraph 4 of the first paragraph of section 7 of the Act respecting owners, operators and drivers of heavy vehicles (chapter P-30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  the Régie de l’énergie, but only to the extent that the information relates to a corporation and is necessary for the application of a regulation concerning the rates and terms and conditions of payment of the annual duty in the petroleum products sector, adopted under section 112 of the Act respecting the Régie de l’énergie (chapter R-6.01);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T-11.011);

(t)  the Société de l’assurance automobile du Québec, solely to the extent that the information is required for the administration of the International Registration Plan;

(u)  (subparagraph repealed);

(v)  the Minister of Agriculture, Fisheries and Food, to the extent that the information is needed to register an agricultural operation in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) or to verify a person’s eligibility for a payment under Division VII.1 of that Act;

(w)  the Commission de la santé et de la sécurité du travail, insofar as the information is necessary for the administration of the provisions of the Act respecting industrial accidents and occupational diseases (chapter A-3.001) that concern the periodic payments the employers must make to the Minister;

(x)  the Chief Electoral Officer, in respect of verifications, examinations and inquiries under the Election Act (chapter E-3.3), the Referendum Act (chapter C-64.1), the Act respecting elections and referendums in municipalities (chapter E-2.2) and the Act respecting school elections (chapter E-2.3). A request for information by the Chief Electoral Officer is subject to the rules provided in section 69.0.0.6;

(y)  the Anti-Corruption Commissioner or the Associate Commissioner for Audits, in respect of information necessary for the enforcement of the Anti-Corruption Act (chapter L-6.1);

(z)  the Régie du bâtiment du Québec, in respect of information relating to a plea of guilty or a conviction concerning an offence under any of sections 62 to 62.1, to the extent that the information is necessary for the purposes of any of sections 58, 60, 61 and 70 of the Building Act (chapter B-1.1).

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73; 2002, c. 27, s. 33; 2002, c. 62, s. 9; 2003, c. 8, s. 6; 2003, c. 19, s. 250; 2004, c. 10, s. 1; 2005, c. 2, s. 6; 2005, c. 13, s. 80; 2005, c. 14, s. 54; 2005, c. 23, s. 266; 2005, c. 28, s. 195; 2005, c. 13, s. 95; 2005, c. 39, s. 49; 2006, c. 3, s. 35; 2006, c. 32, s. 11; 2005, c. 15, s. 163; 2006, c. 38, s. 44; 2007, c. 3, s. 63, s. 68; 2009, c. 19, s. 15; 2010, c. 35, s. 41; 2010, c. 7, s. 220; 2010, c. 31, s. 121; 2011, c. 6, s. 290; 2011, c. 17, s. 39; 2011, c. 18, s. 38.

2011-04-01

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the powers referred to in sections 18 and 22 of the Act respecting the Ministère des Finances (chapter M-24.01);

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A-6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  (subparagraph repealed);

(f)  the Minister of Natural Resources and Wildlife, in respect of information respecting operators within the meaning of the Mining Duties Act (chapter D-15) that is necessary for the carrying out of the said Act;

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N-1.1) and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to promote workforce skills development and recognition (chapter D-8.3), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Workforce Skills Development and Recognition Fund, the economic activity code, the number of returns pertaining to his employees sent to the Minister and the Québec business number assigned to him pursuant to the Act respecting the legal publicity of enterprises (chapter P-44.1);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P-32);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Individual and Family Assistance Act (chapter A-13.1.1), to determine the amount that may be granted to that person or that person’s family under that Act, to identify circumstances not declared by that person or a member of that person’s family, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(j.1)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to establish a person’s entitlement to benefits under the Act respecting parental insurance (chapter A-29.011);

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  (subparagraph repealed);

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is a resident or a temporary resident of Québec within the meaning of the Health Insurance Act (chapter A-29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A-29.01);

(n)  the Régie des rentes du Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R-9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to the payment of a tax credit for child assistance or to benefits under the Act respecting family benefits (chapter P-19.1);

(4)  (subparagraph repealed);

(o)  the Minister of Education, Recreation and Sports, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A-13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of subparagraph 4 of the first paragraph of section 7 of the Act respecting owners, operators and drivers of heavy vehicles (chapter P-30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  the Régie de l’énergie, but only to the extent that the information relates to a corporation and is necessary for the application of a regulation concerning the rates and terms and conditions of payment of the annual duty in the petroleum products sector, adopted under section 112 of the Act respecting the Régie de l’énergie (chapter R-6.01);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T-11.011);

(t)  the Société de l’assurance automobile du Québec, solely to the extent that the information is required for the administration of the International Registration Plan;

(u)  (subparagraph repealed);

(v)  the Minister of Agriculture, Fisheries and Food, to the extent that the information is needed to register an agricultural operation in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) or to verify a person’s eligibility for a payment under Division VII.1 of that Act;

(w)  the Commission de la santé et de la sécurité du travail, insofar as the information is necessary for the administration of the provisions of the Act respecting industrial accidents and occupational diseases (chapter A-3.001) that concern the periodic payments the employers must make to the Minister;

(x)  the Chief Electoral Officer, in respect of verifications, examinations and inquiries under the Election Act (chapter E-3.3), the Referendum Act (chapter C-64.1), the Act respecting elections and referendums in municipalities (chapter E-2.2) and the Act respecting school elections (chapter E-2.3). A request for information by the Chief Electoral Officer is subject to the rules provided in section 69.0.0.6.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73; 2002, c. 27, s. 33; 2002, c. 62, s. 9; 2003, c. 8, s. 6; 2003, c. 19, s. 250; 2004, c. 10, s. 1; 2005, c. 2, s. 6; 2005, c. 13, s. 80; 2005, c. 14, s. 54; 2005, c. 23, s. 266; 2005, c. 28, s. 195; 2005, c. 13, s. 95; 2005, c. 39, s. 49; 2006, c. 3, s. 35; 2006, c. 32, s. 11; 2005, c. 15, s. 163; 2006, c. 38, s. 44; 2007, c. 3, s. 63, s. 68; 2009, c. 19, s. 15; 2010, c. 35, s. 41; 2010, c. 7, s. 220; 2010, c. 31, s. 121.

2011-02-14

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the powers referred to in sections 18 and 22 of the Act respecting the Ministère des Finances (chapter M-24.01);

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A-6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  (subparagraph repealed);

(f)  the Minister of Natural Resources and Wildlife, in respect of information respecting operators within the meaning of the Mining Duties Act (chapter D-15) that is necessary for the carrying out of the said Act;

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N-1.1) and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to promote workforce skills development and recognition (chapter D-8.3), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Workforce Skills Development and Recognition Fund, the economic activity code assigned to him by the Minister, the number of returns pertaining to his employees sent to the Minister and the Québec business number assigned to him pursuant to the Act respecting the legal publicity of enterprises (chapter P-44.1);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P-32);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Individual and Family Assistance Act (chapter A-13.1.1), to determine the amount that may be granted to that person or that person’s family under that Act, to identify circumstances not declared by that person or a member of that person’s family, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(j.1)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to establish a person’s entitlement to benefits under the Act respecting parental insurance (chapter A-29.011);

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  (subparagraph repealed);

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is a resident or a temporary resident of Québec within the meaning of the Health Insurance Act (chapter A-29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A-29.01);

(n)  the Régie des rentes du Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R-9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to the payment of a tax credit for child assistance or to benefits under the Act respecting family benefits (chapter P-19.1);

(4)  (subparagraph repealed);

(o)  the Minister of Education, Recreation and Sports, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A-13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of subparagraph 4 of the first paragraph of section 7 of the Act respecting owners, operators and drivers of heavy vehicles (chapter P-30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  the Régie de l’énergie, but only to the extent that the information relates to a corporation and is necessary for the application of a regulation concerning the rates and terms and conditions of payment of the annual duty in the petroleum products sector, adopted under section 112 of the Act respecting the Régie de l’énergie (chapter R-6.01);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T-11.011);

(t)  the Société de l’assurance automobile du Québec, solely to the extent that the information is required for the administration of the International Registration Plan;

(u)  (subparagraph repealed);

(v)  the Minister of Agriculture, Fisheries and Food, to the extent that the information is needed to register an agricultural operation in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) or to verify a person’s eligibility for a payment under Division VII.1 of that Act;

(w)  the Commission de la santé et de la sécurité du travail, insofar as the information is necessary for the administration of the provisions of the Act respecting industrial accidents and occupational diseases (chapter A-3.001) that concern the periodic payments the employers must make to the Minister;

(x)  the Chief Electoral Officer, in respect of verifications, examinations and inquiries under the Election Act (chapter E-3.3), the Referendum Act (chapter C-64.1), the Act respecting elections and referendums in municipalities (chapter E-2.2) and the Act respecting school elections (chapter E-2.3). A request for information by the Chief Electoral Officer is subject to the rules provided in section 69.0.0.6.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73; 2002, c. 27, s. 33; 2002, c. 62, s. 9; 2003, c. 8, s. 6; 2003, c. 19, s. 250; 2004, c. 10, s. 1; 2005, c. 2, s. 6; 2005, c. 13, s. 80; 2005, c. 14, s. 54; 2005, c. 23, s. 266; 2005, c. 28, s. 195; 2005, c. 13, s. 95; 2005, c. 39, s. 49; 2006, c. 3, s. 35; 2006, c. 32, s. 11; 2005, c. 15, s. 163; 2006, c. 38, s. 44; 2007, c. 3, s. 63, s. 68; 2009, c. 19, s. 15; 2010, c. 35, s. 41; 2010, c. 7, s. 220.

2010-12-10

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the powers referred to in sections 18 and 22 of the Act respecting the Ministère des Finances (chapter M-24.01);

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A-6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  (subparagraph repealed);

(f)  the Minister of Natural Resources and Wildlife, in respect of information respecting operators within the meaning of the Mining Duties Act (chapter D-15) that is necessary for the carrying out of the said Act;

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N-1.1) and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to promote workforce skills development and recognition (chapter D-8.3), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Workforce Skills Development and Recognition Fund, the economic activity code assigned to him by the Minister, the number of returns pertaining to his employees sent to the Minister and the business number assigned to him pursuant to the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P-45);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P-32);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Individual and Family Assistance Act (chapter A-13.1.1), to determine the amount that may be granted to that person or that person’s family under that Act, to identify circumstances not declared by that person or a member of that person’s family, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(j.1)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to establish a person’s entitlement to benefits under the Act respecting parental insurance (chapter A-29.011);

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  (subparagraph repealed);

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is a resident or a temporary resident of Québec within the meaning of the Health Insurance Act (chapter A-29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A-29.01);

(n)  the Régie des rentes du Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R-9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to the payment of a tax credit for child assistance or to benefits under the Act respecting family benefits (chapter P-19.1);

(4)  (subparagraph repealed);

(o)  the Minister of Education, Recreation and Sports, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A-13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of subparagraph 4 of the first paragraph of section 7 of the Act respecting owners, operators and drivers of heavy vehicles (chapter P-30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  the Régie de l’énergie, but only to the extent that the information relates to a corporation and is necessary for the application of a regulation concerning the rates and terms and conditions of payment of the annual duty in the petroleum products sector, adopted under section 112 of the Act respecting the Régie de l’énergie (chapter R-6.01);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T-11.011);

(t)  the Société de l’assurance automobile du Québec, solely to the extent that the information is required for the administration of the International Registration Plan;

(u)  (subparagraph repealed);

(v)  the Minister of Agriculture, Fisheries and Food, to the extent that the information is needed to register an agricultural operation in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) or to verify a person’s eligibility for a payment under Division VII.1 of that Act;

(w)  the Commission de la santé et de la sécurité du travail, insofar as the information is necessary for the administration of the provisions of the Act respecting industrial accidents and occupational diseases (chapter A-3.001) that concern the periodic payments the employers must make to the Minister;

(x)  the Chief Electoral Officer, in respect of verifications, examinations and inquiries under the Election Act (chapter E-3.3), the Referendum Act (chapter C-64.1), the Act respecting elections and referendums in municipalities (chapter E-2.2) and the Act respecting school elections (chapter E-2.3). A request for information by the Chief Electoral Officer is subject to the rules provided in section 69.0.0.6.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73; 2002, c. 27, s. 33; 2002, c. 62, s. 9; 2003, c. 8, s. 6; 2003, c. 19, s. 250; 2004, c. 10, s. 1; 2005, c. 2, s. 6; 2005, c. 13, s. 80; 2005, c. 14, s. 54; 2005, c. 23, s. 266; 2005, c. 28, s. 195; 2005, c. 13, s. 95; 2005, c. 39, s. 49; 2006, c. 3, s. 35; 2006, c. 32, s. 11; 2005, c. 15, s. 163; 2006, c. 38, s. 44; 2007, c. 3, s. 63, s. 68; 2009, c. 19, s. 15; 2010, c. 35, s. 41.

2009-06-10

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the powers referred to in sections 18 and 22 of the Act respecting the Ministère des Finances (chapter M‐24.01);

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A‐6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  (subparagraph repealed);

(f)  the Minister of Natural Resources and Wildlife, in respect of information respecting operators within the meaning of the Mining Duties Act (chapter D‐15) that is necessary for the carrying out of the said Act;

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N‐1.1) and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to promote workforce skills development and recognition (chapter D-8.3), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Workforce Skills Development and Recognition Fund, the economic activity code assigned to him by the Minister, the number of returns pertaining to his employees sent to the Minister and the business number assigned to him pursuant to the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P‐45);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P‐32);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Individual and Family Assistance Act (chapter A-13.1.1), to determine the amount that may be granted to that person or that person’s family under that Act, to identify circumstances not declared by that person or a member of that person’s family, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(j.1)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to establish a person’s entitlement to benefits under the Act respecting parental insurance (chapter A‐29.011);

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I‐13.011);

(l)  (subparagraph repealed);

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is a resident or a temporary resident of Québec within the meaning of the Health Insurance Act (chapter A‐29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A‐29.01);

(n)  the Régie des rentes du Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R‐9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to the payment of a tax credit for child assistance or to benefits under the Act respecting family benefits (chapter P‐19.1);

(4)  (subparagraph repealed);

(o)  the Minister of Education, Recreation and Sports, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A‐13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of subparagraph 4 of the first paragraph of section 7 of the Act respecting owners, operators and drivers of heavy vehicles (chapter P‐30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  the Régie de l’énergie, but only to the extent that the information relates to a corporation and is necessary for the application of a regulation concerning the rates and terms and conditions of payment of the annual duty in the petroleum products sector, adopted under section 112 of the Act respecting the Régie de l’énergie (chapter R‐6.01);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T‐11.011);

(t)  the Société de l’assurance automobile du Québec, solely to the extent that the information is required for the administration of the International Registration Plan;

(u)  (subparagraph repealed);

(v)  the Minister of Agriculture, Fisheries and Food, to the extent that the information is needed to register an agricultural operation in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) or to verify a person’s eligibility for a payment under Division VII.1 of that Act;

(w)  the Commission de la santé et de la sécurité du travail, insofar as the information is necessary for the administration of the provisions of the Act respecting industrial accidents and occupational diseases (chapter A-3.001) that concern the periodic payments the employers must make to the Minister.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73; 2002, c. 27, s. 33; 2002, c. 62, s. 9; 2003, c. 8, s. 6; 2003, c. 19, s. 250; 2004, c. 10, s. 1; 2005, c. 2, s. 6; 2005, c. 13, s. 80; 2005, c. 14, s. 54; 2005, c. 23, s. 266; 2005, c. 28, s. 195; 2005, c. 13, s. 95; 2005, c. 39, s. 49; 2006, c. 3, s. 35; 2006, c. 32, s. 11; 2005, c. 15, s. 163; 2006, c. 38, s. 44; 2007, c. 3, s. 63, s. 68; 2009, c. 19, s. 15.

2007-06-08

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the powers referred to in sections 18 and 22 of the Act respecting the Ministère des Finances (chapter M‐24.01);

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A‐6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  (subparagraph repealed);

(f)  the Minister of Natural Resources and Wildlife, in respect of information respecting operators within the meaning of the Mining Duties Act (chapter D‐15) that is necessary for the carrying out of the said Act;

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N‐1.1) and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to promote workforce skills development and recognition (chapter D-8.3), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Workforce Skills Development and Recognition Fund, the economic activity code assigned to him by the Minister, the number of returns pertaining to his employees sent to the Minister and the business number assigned to him pursuant to the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P‐45);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P‐32);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Individual and Family Assistance Act (chapter A-13.1.1), to determine the amount that may be granted to that person or that person’s family under that Act, to identify circumstances not declared by that person or a member of that person’s family, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(j.1)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to establish a person’s entitlement to benefits under the Act respecting parental insurance (chapter A‐29.011);

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I‐13.011);

(l)  (subparagraph repealed);

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is a resident or a temporary resident of Québec within the meaning of the Health Insurance Act (chapter A‐29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A‐29.01);

(n)  the Régie des rentes du Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R‐9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to the payment of a tax credit for child assistance or to benefits under the Act respecting family benefits (chapter P‐19.1);

(4)  (subparagraph repealed);

(o)  the Minister of Education, Recreation and Sports, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A‐13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of subparagraph 4 of the first paragraph of section 7 of the Act respecting owners, operators and drivers of heavy vehicles (chapter P‐30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  the Régie de l’énergie, but only to the extent that the information relates to a corporation and is necessary for the application of a regulation concerning the rates and terms and conditions of payment of the annual duty in the petroleum products sector, adopted under section 112 of the Act respecting the Régie de l’énergie (chapter R‐6.01);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T‐11.011);

(t)  the Société de l’assurance automobile du Québec, solely to the extent that the information is required for the administration of the International Registration Plan;

(u)  (subparagraph repealed);

(v)  the Minister of Agriculture, Fisheries and Food, to the extent that the information is needed to register an agricultural operation in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) or to verify a person’s eligibility for a payment under Division VII.1 of that Act.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73; 2002, c. 27, s. 33; 2002, c. 62, s. 9; 2003, c. 8, s. 6; 2003, c. 19, s. 250; 2004, c. 10, s. 1; 2005, c. 2, s. 6; 2005, c. 13, s. 80; 2005, c. 14, s. 54; 2005, c. 23, s. 266; 2005, c. 28, s. 195; 2005, c. 13, s. 95; 2005, c. 39, s. 49; 2006, c. 3, s. 35; 2006, c. 32, s. 11; 2005, c. 15, s. 163; 2006, c. 38, s. 44; 2007, c. 3, s. 63, s. 68.

2007-04-01

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the powers referred to in sections 18 and 22 of the Act respecting the Ministère des Finances (chapter M‐24.01);

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A‐6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  (paragraph repealed);

(f)  the Minister of Natural Resources and Wildlife, in respect of information respecting operators within the meaning of the Mining Duties Act (chapter D‐15) that is necessary for the carrying out of the said Act;

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N‐1.1) and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to foster the development of manpower training (chapter D‐7.1), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Fonds national de formation de la main-d’oeuvre, the economic activity code assigned to him by the Minister, the number of returns pertaining to his employees sent to the Minister and the business number assigned to him pursuant to the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P‐45);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P‐32);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Individual and Family Assistance Act (chapter A-13.1.1), to determine the amount that may be granted to that person or that person’s family under that Act, to identify circumstances not declared by that person or a member of that person’s family, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(j.1)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to establish a person’s entitlement to benefits under the Act respecting parental insurance (chapter A‐29.011);

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I‐13.011);

(l)  (subparagraph repealed);

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is a resident or a temporary resident of Québec within the meaning of the Health Insurance Act (chapter A‐29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A‐29.01);

(n)  the Régie des rentes du Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R‐9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to the payment of a tax credit for child assistance or to benefits under the Act respecting family benefits (chapter P‐19.1);

(4)  (subparagraph repealed);

(o)  the Minister of Education, Recreation and Sports, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A‐13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of subparagraph 4 of the first paragraph of section 7 of the Act respecting owners, operators and drivers of heavy vehicles (chapter P‐30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  the Régie de l’énergie, but only to the extent that the information relates to a corporation and is necessary for the application of a regulation concerning the rates and terms and conditions of payment of the annual duty in the petroleum products sector, adopted under section 112 of the Act respecting the Régie de l’énergie (chapter R‐6.01);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T‐11.011);

(t)  the Société de l’assurance automobile du Québec, solely to the extent that the information is required for the administration of the International Registration Plan;

(u)  (subparagraph repealed);

(v)  the Minister of Agriculture, Fisheries and Food, to the extent that the information is needed to register an agricultural operation in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) or to verify a person’s eligibility for a payment under Division VII.1 of that Act.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73; 2002, c. 27, s. 33; 2002, c. 62, s. 9; 2003, c. 8, s. 6; 2003, c. 19, s. 250; 2004, c. 10, s. 1; 2005, c. 2, s. 6; 2005, c. 13, s. 80; 2005, c. 14, s. 54; 2005, c. 23, s. 266; 2005, c. 28, s. 195; 2005, c. 13, s. 95; 2005, c. 39, s. 49; 2006, c. 3, s. 35; 2006, c. 32, s. 11; 2005, c. 15, s. 163; 2006, c. 38, s. 44.

2007-01-01

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the powers referred to in sections 18 and 22 of the Act respecting the Ministère des Finances (chapter M‐24.01);

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A‐6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  (paragraph repealed);

(f)  the Minister of Natural Resources and Wildlife, in respect of information respecting operators within the meaning of the Mining Duties Act (chapter D‐15) that is necessary for the carrying out of the said Act;

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N‐1.1) and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to foster the development of manpower training (chapter D‐7.1), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Fonds national de formation de la main-d’oeuvre, the economic activity code assigned to him by the Minister, the number of returns pertaining to his employees sent to the Minister and the business number assigned to him pursuant to the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P‐45);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P‐32);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Individual and Family Assistance Act (chapter A-13.1.1), to determine the amount that may be granted to that person or that person’s family under that Act, to identify circumstances not declared by that person or a member of that person’s family, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(j.1)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to establish a person’s entitlement to benefits under the Act respecting parental insurance (chapter A‐29.011);

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I‐13.011);

(l)  (subparagraph repealed);

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is a resident or a temporary resident of Québec within the meaning of the Health Insurance Act (chapter A‐29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A‐29.01);

(n)  the Régie des rentes du Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R‐9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to the payment of a tax credit for child assistance or to benefits under the Act respecting family benefits (chapter P‐19.1);

(4)  (subparagraph repealed);

(o)  the Minister of Education, Recreation and Sports, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A‐13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of subparagraph 4 of the first paragraph of section 7 of the Act respecting owners, operators and drivers of heavy vehicles (chapter P‐30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  the Régie de l’énergie, but only to the extent that the information relates to a corporation and is necessary for the application of a regulation concerning the rates and terms and conditions of payment of the annual duty in the petroleum products sector, adopted under section 112 of the Act respecting the Régie de l’énergie (chapter R‐6.01);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T‐11.011);

(t)  the Société de l’assurance automobile du Québec, solely to the extent that the information is required for the administration of the International Registration Plan;

(u)  the enterprise registrar, but only to the extent that the information is necessary to identify a registrant referred to in section 26.1 of the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons, to verify the address used to send the reference document referred to in that section, or, where the registrant is a corporation, to determine the filing period for the registrant’s annual declaration;

(v)  the Minister of Agriculture, Fisheries and Food, to the extent that the information is needed to register an agricultural operation in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) or to verify a person’s eligibility for a payment under Division VII.1 of that Act.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73; 2002, c. 27, s. 33; 2002, c. 62, s. 9; 2003, c. 8, s. 6; 2003, c. 19, s. 250; 2004, c. 10, s. 1; 2005, c. 2, s. 6; 2005, c. 13, s. 80; 2005, c. 14, s. 54; 2005, c. 23, s. 266; 2005, c. 28, s. 195; 2005, c. 13, s. 95; 2005, c. 39, s. 49; 2006, c. 3, s. 35; 2006, c. 32, s. 11; 2005, c. 15, s. 163.

2006-06-15

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the powers referred to in sections 18 and 22 of the Act respecting the Ministère des Finances (chapter M‐24.01);

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A‐6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  (paragraph repealed);

(f)  the Minister of Natural Resources and Wildlife, in respect of information respecting operators within the meaning of the Mining Duties Act (chapter D‐15) that is necessary for the carrying out of the said Act;

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N‐1.1) and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to foster the development of manpower training (chapter D‐7.1), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Fonds national de formation de la main-d’oeuvre, the economic activity code assigned to him by the Minister, the number of returns pertaining to his employees sent to the Minister and the business number assigned to him pursuant to the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P‐45);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P‐32);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Act respecting income support, employment assistance and social solidarity (chapter S‐32.001), to determine the amount of benefits or advance payments, to identify circumstances not declared by a recipient under a program established under that Act, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(j.1)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to establish a person’s entitlement to benefits under the Act respecting parental insurance (chapter A‐29.011);

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I‐13.011);

(l)  (subparagraph repealed);

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is a resident or a temporary resident of Québec within the meaning of the Health Insurance Act (chapter A‐29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A‐29.01);

(n)  the Régie des rentes du Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R‐9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to the payment of a tax credit for child assistance or to benefits under the Act respecting family benefits (chapter P‐19.1);

(4)  (subparagraph repealed);

(o)  the Minister of Education, Recreation and Sports, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A‐13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of subparagraph 4 of the first paragraph of section 7 of the Act respecting owners, operators and drivers of heavy vehicles (chapter P‐30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  the Régie de l’énergie, but only to the extent that the information relates to a corporation and is necessary for the application of a regulation concerning the rates and terms and conditions of payment of the annual duty in the petroleum products sector, adopted under section 112 of the Act respecting the Régie de l’énergie (chapter R‐6.01);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T‐11.011);

(t)  the Société de l’assurance automobile du Québec, solely to the extent that the information is required for the administration of the International Registration Plan;

(u)  the enterprise registrar, but only to the extent that the information is necessary to identify a registrant referred to in section 26.1 of the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons, to verify the address used to send the reference document referred to in that section, or, where the registrant is a corporation, to determine the filing period for the registrant’s annual declaration;

(v)  the Minister of Agriculture, Fisheries and Food, to the extent that the information is needed to register an agricultural operation in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) or to verify a person’s eligibility for a payment under Division VII.1 of that Act.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73; 2002, c. 27, s. 33; 2002, c. 62, s. 9; 2003, c. 8, s. 6; 2003, c. 19, s. 250; 2004, c. 10, s. 1; 2005, c. 2, s. 6; 2005, c. 13, s. 80; 2005, c. 14, s. 54; 2005, c. 23, s. 266; 2005, c. 28, s. 195; 2005, c. 13, s. 95; 2005, c. 39, s. 49; 2006, c. 3, s. 35; 2006, c. 32, s. 11.

2006-04-19

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the powers referred to in sections 18 and 22 of the Act respecting the Ministère des Finances (chapter M‐24.01);

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A‐6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  (paragraph repealed);

(f)  the Minister of Natural Resources and Wildlife, in respect of information respecting operators within the meaning of the Mining Duties Act (chapter D‐15) that is necessary for the carrying out of the said Act;

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N‐1.1) and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to foster the development of manpower training (chapter D‐7.1), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Fonds national de formation de la main-d’oeuvre, the economic activity code assigned to him by the Minister, the number of returns pertaining to his employees sent to the Minister and the business number assigned to him pursuant to the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P‐45);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P‐32);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Act respecting income support, employment assistance and social solidarity (chapter S‐32.001), to determine the amount of benefits or advance payments, to identify circumstances not declared by a recipient under a program established under that Act, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(j.1)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to establish a person’s entitlement to benefits under the Act respecting parental insurance (chapter A‐29.011);

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I‐13.011);

(l)  (subparagraph repealed);

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is a resident or a temporary resident of Québec within the meaning of the Health Insurance Act (chapter A‐29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A‐29.01);

(n)  the Régie des rentes du Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R‐9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to the payment of a tax credit for child assistance or to benefits under the Act respecting family benefits (chapter P‐19.1);

(4)  (subparagraph repealed);

(o)  the Minister of Education, Recreation and Sports, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A‐13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of subparagraph 4 of the first paragraph of section 7 of the Act respecting owners, operators and drivers of heavy vehicles (chapter P‐30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  the Régie de l’énergie, but only to the extent that the information relates to a corporation and is necessary for the application of a regulation concerning the rates and terms and conditions of payment of the annual duty in the petroleum products sector, adopted under section 112 of the Act respecting the Régie de l’énergie (chapter R‐6.01);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T‐11.011);

(t)  the Société de l’assurance automobile du Québec, solely to the extent that the information is required for the administration of the International Registration Plan;

(u)  the enterprise registrar, but only to the extent that the information is necessary to identify a registrant referred to in section 26.1 of the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons, to verify the address used to send the reference document referred to in that section, or, where the registrant is a corporation, to determine the filing period for the registrant’s annual declaration.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73; 2002, c. 27, s. 33; 2002, c. 62, s. 9; 2003, c. 8, s. 6; 2003, c. 19, s. 250; 2004, c. 10, s. 1; 2005, c. 2, s. 6; 2005, c. 13, s. 80; 2005, c. 14, s. 54; 2005, c. 23, s. 266; 2005, c. 28, s. 195; 2005, c. 13, s. 95; 2005, c. 39, s. 49; 2006, c. 3, s. 35.

2006-01-01

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the powers referred to in sections 18 and 22 of the Act respecting the Ministère des Finances (chapter M‐24.01);

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A‐6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  (paragraph repealed);

(f)  the Minister of Natural Resources, Wildlife and Parks, in respect of information respecting operators within the meaning of the Mining Duties Act (chapter D‐15) that is necessary for the carrying out of the said Act;

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N‐1.1) and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to foster the development of manpower training (chapter D‐7.1), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Fonds national de formation de la main-d’oeuvre, the economic activity code assigned to him by the Minister, the number of returns pertaining to his employees sent to the Minister and the business number assigned to him pursuant to the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P‐45);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P‐32);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Act respecting income support, employment assistance and social solidarity (chapter S‐32.001), to determine the amount of benefits or advance payments, to identify circumstances not declared by a recipient under a program established under that Act, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(j.1)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to establish a person’s entitlement to benefits under the Act respecting parental insurance (chapter A‐29.011);

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I‐13.011);

(l)  (subparagraph repealed);

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is a resident or a temporary resident of Québec within the meaning of the Health Insurance Act (chapter A‐29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A‐29.01);

(n)  the Régie des rentes du Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R‐9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to the payment of a tax credit for child assistance or to benefits under the Act respecting family benefits (chapter P‐19.1);

(4)  (subparagraph repealed);

(o)  the Minister of Education, Recreation and Sports, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A‐13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of subparagraph 4 of the first paragraph of section 7 of the Act respecting owners, operators and drivers of heavy vehicles (chapter P‐30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  the Régie de l’énergie, but only to the extent that the information relates to a corporation and is necessary for the application of a regulation concerning the rates and terms and conditions of payment of the annual duty in the petroleum products sector, adopted under section 112 of the Act respecting the Régie de l’énergie (chapter R‐6.01);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T‐11.011);

(t)  the Société de l’assurance automobile du Québec, solely to the extent that the information is required for the administration of the International Registration Plan;

(u)  the enterprise registrar, but only to the extent that the information is necessary to identify a registrant referred to in section 26.1 of the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P-45), to verify the address used to send the reference document referred to in that section, or, where the registrant is a corporation, to determine the filing period for the registrant’s annual declaration.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73; 2002, c. 27, s. 33; 2002, c. 62, s. 9; 2003, c. 8, s. 6; 2003, c. 19, s. 250; 2004, c. 10, s. 1; 2005, c. 2, s. 6; 2005, c. 13, s. 80; 2005, c. 14, s. 54; 2005, c. 23, s. 266; 2005, c. 28, s. 195; 2005, c. 13, s. 95; 2005, c. 39, s. 49.

2005-06-17

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the powers referred to in sections 18 and 22 of the Act respecting the Ministère des Finances (chapter M-24.01);

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A-6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  (paragraph repealed);

(f)  the Minister of Natural Resources, Wildlife and Parks, in respect of information respecting operators within the meaning of the Mining Duties Act (chapter D-15) that is necessary for the carrying out of the said Act;

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N-1.1) and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to foster the development of manpower training (chapter D-7.1), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Fonds national de formation de la main-d’oeuvre, the economic activity code assigned to him by the Minister, the number of returns pertaining to his employees sent to the Minister and the business number assigned to him pursuant to the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P-45);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P-32);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), to determine the amount of benefits or advance payments, to identify circumstances not declared by a recipient under a program established under that Act, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(j.1)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to establish a person’s entitlement to benefits under the Act respecting parental insurance (chapter A-29.011);

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  (subparagraph repealed);

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is a resident or a temporary resident of Québec within the meaning of the Health Insurance Act (chapter A-29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A-29.01);

(n)  the Régie des rentes du Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R-9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to the payment of a tax credit for child assistance or to benefits under the Act respecting family benefits (chapter P-19.1) or the Act respecting parental insurance (2001, chapter 9);

(4)  (subparagraph repealed);

(o)  the Minister of Education, Recreation and Sports, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A-13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of paragraph 5 of section 9 of the Act respecting owners and operators of heavy vehicles (chapter P-30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  the Régie de l’énergie, but only to the extent that the information relates to a corporation and is necessary for the application of a regulation concerning the rates and terms and conditions of payment of the annual duty in the petroleum products sector, adopted under section 112 of the Act respecting the Régie de l’énergie (chapter R-6.01);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T-11.011);

(t)  the Société de l’assurance automobile du Québec, solely to the extent that the information is required for the administration of the International Registration Plan;

(u)  the enterprise registrar, but only to the extent that the information is necessary to identify a registrant referred to in section 26.1 of the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons, to verify the address used to send the reference document referred to in that section, or, where the registrant is a corporation, to determine the filing period for the registrant’s annual declaration.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73; 2002, c. 27, s. 33; 2002, c. 62, s. 9; 2003, c. 8, s. 6; 2003, c. 19, s. 250; 2004, c. 10, s. 1; 2005, c. 2, s. 6; 2005, c. 13, s. 80; 2005, c. 14, s. 54; 2005, c. 23, s. 266; 2005, c. 28, s. 195.

In subparagraph 3 of subparagraph n of the second paragraph, the following words are not in force:

“or the Act respecting parental insurance (2001, chapter 9)”.

These words will come into force on the date to be fixed by order of the Government (2002, c. 5, s. 39).

2005-03-17

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the powers referred to in sections 18 and 22 of the Act respecting the Ministère des Finances (chapter M-24.01);

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A-6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  (paragraph repealed);

(f)  the Minister of Natural Resources, Wildlife and Parks, in respect of information respecting operators within the meaning of the Mining Duties Act (chapter D-15) that is necessary for the carrying out of the said Act;

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N-1.1) and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to foster the development of manpower training (chapter D-7.1), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Fonds national de formation de la main-d’oeuvre, the economic activity code assigned to him by the Minister, the number of returns pertaining to his employees sent to the Minister and the registration number assigned to him pursuant to the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P-45);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P-32);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), to determine the amount of benefits or advance payments, to identify circumstances not declared by a recipient under a program established under that Act, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  the Minister of Municipal Affairs, Sports and Recreation, in respect of the name and address of the person who operates, or has operated, a gas distribution, telecommunications or electric power system and who is subject to section 221 of the Act respecting municipal taxation (chapter F-2.1), and the amount of tax collected and of any arrears, refund or interest payable or credited;

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is a resident or a temporary resident of Québec within the meaning of the Health Insurance Act (chapter A-29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A-29.01);

(n)  the Régie des rentes du Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R-9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to the payment of a tax credit for child assistance or to benefits under the Act respecting family benefits (chapter P-19.1) or the Act respecting parental insurance (2001, chapter 9);

(4)  (subparagraph repealed);

(o)  the Minister of Education, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A-13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of paragraph 5 of section 9 of the Act respecting owners and operators of heavy vehicles (chapter P-30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  the Régie de l’énergie, but only to the extent that the information relates to a corporation and is necessary for the application of a regulation concerning the rates and terms and conditions of payment of the annual duty in the petroleum products sector, adopted under section 112 of the Act respecting the Régie de l’énergie (chapter R-6.01);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T-11.011);

(t)  the Société de l’assurance automobile du Québec, solely to the extent that the information is required for the administration of the International Registration Plan.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73; 2002, c. 27, s. 33; 2002, c. 62, s. 9; 2003, c. 8, s. 6; 2003, c. 19, s. 250; 2004, c. 10, s. 1; 2005, c. 2, s. 6.

In subparagraph 3 of subparagraph n of the second paragraph, the following words are not in force:

“or the Act respecting parental insurance (2001, chapter 9)”.

These words will come into force on the date to be fixed by order of the Government (2002, c. 5, s. 39).

2004-06-07

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the powers referred to in sections 18 and 22 of the Act respecting the Ministère des Finances (chapter M-24.01);

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A-6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  a public body referred to in section 31.1.4 and an agent of that body, where the information is communicated for the purposes of the second paragraph of section 30.1 and sections 31 and 31.1.1;

(f)  the Minister of Natural Resources, Wildlife and Parks, in respect of information respecting operators within the meaning of the Mining Duties Act (chapter D-15) that is necessary for the carrying out of the said Act;

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N-1.1) and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to foster the development of manpower training (chapter D-7.1), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Fonds national de formation de la main-d’oeuvre, the economic activity code assigned to him by the Minister, the number of returns pertaining to his employees sent to the Minister and the registration number assigned to him pursuant to the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P-45);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P-32);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), to determine the amount of benefits or advance payments, to identify circumstances not declared by a recipient under a program established under that Act, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  the Minister of Municipal Affairs, Sports and Recreation, in respect of the name and address of the person who operates, or has operated, a gas distribution, telecommunications or electric power system and who is subject to section 221 of the Act respecting municipal taxation (chapter F-2.1), and the amount of tax collected and of any arrears, refund or interest payable or credited;

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is a resident or a temporary resident of Québec within the meaning of the Health Insurance Act (chapter A-29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A-29.01);

(n)  the Régie des rentes du Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R-9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to the payment of a tax credit for child assistance or to benefits under the Act respecting family benefits (chapter P-19.1) or the Act respecting parental insurance (2001, chapter 9);

(4)  is required for the purposes of the allocation provided for in the second paragraph of section 31;

(o)  the Minister of Education, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A-13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of paragraph 5 of section 9 of the Act respecting owners and operators of heavy vehicles (chapter P-30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  the Régie de l’énergie, but only to the extent that the information relates to a corporation and is necessary for the application of a regulation concerning the rates and terms and conditions of payment of the annual duty in the petroleum products sector, adopted under section 112 of the Act respecting the Régie de l’énergie (chapter R-6.01);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T-11.011);

(t)  the Société de l’assurance automobile du Québec, solely to the extent that the information is required for the administration of the International Registration Plan.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73; 2002, c. 27, s. 33; 2002, c. 62, s. 9; 2003, c. 8, s. 6; 2003, c. 19, s. 250; 2004, c. 10, s. 1.

In subparagraph 3 of subparagraph n of the second paragraph, the following words are not in force:

“or the Act respecting parental insurance (2001, chapter 9)”.

These words will come into force on the date to be fixed by order of the Government (2002, c. 5, s. 39).

2003-12-18

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the powers referred to in sections 18 and 22 of the Act respecting the Ministère des Finances (chapter M-24.01);

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A-6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  a public body referred to in section 31.1.4 and an agent of that body, where the information is communicated for the purposes of the second paragraph of section 30.1 and sections 31 and 31.1.1;

(f)  the Minister of Natural Resources, Wildlife and Parks, in respect of information respecting operators within the meaning of the Mining Duties Act (chapter D-15) that is necessary for the carrying out of the said Act;

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N-1.1) and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to foster the development of manpower training (chapter D-7.1), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Fonds national de formation de la main-d’oeuvre, the economic activity code assigned to him by the Minister, the number of returns pertaining to his employees sent to the Minister and the registration number assigned to him pursuant to the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P-45);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P-32);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), to determine the amount of benefits or advance payments, to identify circumstances not declared by a recipient under a program established under that Act, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  the Minister of Municipal Affairs, Sports and Recreation, in respect of the name and address of the person who operates, or has operated, a gas distribution, telecommunications or electric power system and who is subject to section 221 of the Act respecting municipal taxation (chapter F-2.1), and the amount of tax collected and of any arrears, refund or interest payable or credited;

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is a resident or a temporary resident of Québec within the meaning of the Health Insurance Act (chapter A-29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A-29.01);

(n)   the Régie des rentes du Québec, to the extent that the information

(1)   relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R-9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to benefits under the Act respecting family benefits (chapter P-19.1) or the Act respecting parental insurance (2001, chapter 9);

(4)  is required for the purposes of the allocation provided for in the second paragraph of section 31;

(o)   the Minister of Education, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A-13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of paragraph 5 of section 9 of the Act respecting owners and operators of heavy vehicles (chapter P-30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  the Régie de l’énergie, but only to the extent that the information relates to a corporation and is necessary for the application of a regulation concerning the rates and terms and conditions of payment of the annual duty in the petroleum products sector, adopted under section 112 of the Act respecting the Régie de l’énergie (chapter R-6.01);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T-11.011);

(t)  the Société de l’assurance automobile du Québec, solely to the extent that the information is required for the administration of the International Registration Plan.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73; 2002, c. 27, s. 33; 2002, c. 62, s. 9; 2003, c. 8, s. 6; 2003, c. 19, s. 250.

In subparagraph 3 of subparagraph n of the second paragraph, the following words are not in force:

“or the Act respecting parental insurance (2001, chapter 9)”.

These words will come into force on the date to be fixed by order of the Government (2002, c. 5, s. 39).

2003-11-27

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the powers referred to in sections 18 and 22 of the Act respecting the Ministère des Finances (chapter M-24.01);

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A-6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  a public body referred to in section 31.1.4 and an agent of that body, where the information is communicated for the purposes of the second paragraph of section 30.1 and sections 31 and 31.1.1;

(f)  the Minister of Natural Resources, Wildlife and Parks, in respect of information respecting operators within the meaning of the Mining Duties Act (chapter D-15) that is necessary for the carrying out of the said Act;

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N-1.1) and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to foster the development of manpower training (chapter D-7.1), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Fonds national de formation de la main-d’oeuvre, the economic activity code assigned to him by the Minister, the number of returns pertaining to his employees sent to the Minister and the registration number assigned to him pursuant to the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P-45);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P-32);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), to determine the amount of benefits or advance payments, to identify circumstances not declared by a recipient under a program established under that Act, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  the Minister of Municipal Affairs and Greater Montréal, in respect of the name and address of the person who operates, or has operated, a gas distribution, telecommunications or electric power system and who is subject to section 221 of the Act respecting municipal taxation (chapter F-2.1), and the amount of tax collected and of any arrears, refund or interest payable or credited;

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is a resident or a temporary resident of Québec within the meaning of the Health Insurance Act (chapter A-29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A-29.01);

(n)   the Régie des rentes du Québec, to the extent that the information

(1)   relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R-9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to benefits under the Act respecting family benefits (chapter P-19.1) or the Act respecting parental insurance (2001, chapter 9);

(4)  is required for the purposes of the allocation provided for in the second paragraph of section 31;

(o)   the Minister of Education, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A-13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of paragraph 5 of section 9 of the Act respecting owners and operators of heavy vehicles (chapter P-30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  the Régie de l’énergie, but only to the extent that the information relates to a corporation and is necessary for the application of a regulation concerning the rates and terms and conditions of payment of the annual duty in the petroleum products sector, adopted under section 112 of the Act respecting the Régie de l’énergie (chapter R-6.01);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T-11.011);

(t)  the Société de l’assurance automobile du Québec, solely to the extent that the information is required for the administration of the International Registration Plan.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73; 2002, c. 27, s. 33; 2002, c. 62, s. 9; 2003, c. 8, s. 6.

In subparagraph 3 of subparagraph n of the second paragraph, the following words are not in force:

“or the Act respecting parental insurance (2001, chapter 9)”.

These words will come into force on the date to be fixed by order of the Government (2002, c. 5, s. 39).

2002-12-18

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the powers referred to in sections 18 and 22 of the Act respecting the Ministère des Finances (chapter M-24.01);

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A-6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  a public body referred to in section 31.1.4 and an agent of that body, where the information is communicated for the purposes of the second paragraph of section 30.1 and sections 31 and 31.1.1;

(f)  the Minister of Natural Resources, in respect of information respecting operators within the meaning of the Mining Duties Act (chapter D-15) that is necessary for the carrying out of the said Act;

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N-1.1) and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to foster the development of manpower training (chapter D-7.1), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Fonds national de formation de la main-d’oeuvre, the economic activity code assigned to him by the Minister, the number of returns pertaining to his employees sent to the Minister and the registration number assigned to him pursuant to the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P-45);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P-32);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), to determine the amount of benefits or advance payments, to identify circumstances not declared by a recipient under a program established under that Act, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  the Minister of Municipal Affairs and Greater Montréal, in respect of the name and address of the person who operates, or has operated, a gas distribution, telecommunications or electric power system and who is subject to section 221 of the Act respecting municipal taxation (chapter F-2.1), and the amount of tax collected and of any arrears, refund or interest payable or credited;

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is a resident or a temporary resident of Québec within the meaning of the Health Insurance Act (chapter A-29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A-29.01);

(n)   the Régie des rentes du Québec, to the extent that the information

(1)   relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R-9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to benefits under the Act respecting family benefits (chapter P-19.1) or the Act respecting parental insurance (2001, chapter 9);

(4)  is required for the purposes of the allocation provided for in the second paragraph of section 31;

(o)   the Minister of Education, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A-13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of paragraph 5 of section 9 of the Act respecting owners and operators of heavy vehicles (chapter P-30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  the Régie de l’énergie, but only to the extent that the information relates to a corporation and is necessary for the application of a regulation concerning the rates and terms and conditions of payment of the annual duty in the petroleum products sector, adopted under section 112 of the Act respecting the Régie de l’énergie (chapter R-6.01);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T-11.011);

(t)  the Société de l’assurance automobile du Québec, solely to the extent that the information is required for the administration of the International Registration Plan.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73; 2002, c. 27, s. 33; 2002, c. 62, s. 9.

In subparagraph 3 of subparagraph n of the second paragraph, the following words are not in force:

“or the Act respecting parental insurance (2001, chapter 9)”.

These words will come into force on the date to be fixed by order of the Government (2002, c. 5, s. 39).

2002-07-01

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the powers referred to in sections 18 and 22 of the Act respecting the Ministère des Finances (chapter M-24.01);

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A-6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  a public body referred to in section 31.1.4 and an agent of that body, where the information is communicated for the purposes of the second paragraph of section 30.1 and sections 31 and 31.1.1;

(f)  the Minister of Natural Resources, in respect of information respecting operators within the meaning of the Mining Duties Act (chapter D-15) that is necessary for the carrying out of the said Act;

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N-1.1) and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to foster the development of manpower training (chapter D-7.1), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Fonds national de formation de la main-d’oeuvre, the economic activity code assigned to him by the Minister, the number of returns pertaining to his employees sent to the Minister and the registration number assigned to him pursuant to the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P-45);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P-32);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), to determine the amount of benefits or advance payments, to identify circumstances not declared by a recipient under a program established under that Act, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  the Minister of Municipal Affairs and Greater Montréal, in respect of the name and address of the person who operates, or has operated, a gas distribution, telecommunications or electric power system and who is subject to section 221 of the Act respecting municipal taxation (chapter F-2.1), and the amount of tax collected and of any arrears, refund or interest payable or credited;

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is a resident or a temporary resident of Québec within the meaning of the Health Insurance Act (chapter A-29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A-29.01);

(n)   the Régie des rentes du Québec, to the extent that the information

(1)   relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R-9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to benefits under the Act respecting family benefits (chapter P-19.1) or the Act respecting parental insurance (2001, chapter 9);

(4)  is required for the purposes of the allocation provided for in the second paragraph of section 31;

(o)   the Minister of Education, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A-13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of paragraph 5 of section 9 of the Act respecting owners and operators of heavy vehicles (chapter P-30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  the Régie de l’énergie, but only to the extent that the information relates to a corporation and is necessary for the application of a regulation concerning the rates and terms and conditions of payment of the annual duty in the petroleum products sector, adopted under section 112 of the Act respecting the Régie de l’énergie (chapter R-6.01);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T-11.011).

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73; 2002, c. 27, s. 33.

In subparagraph 3 of subparagraph n of the second paragraph, the following words are not in force:

“or the Act respecting parental insurance (2001, chapter 9)”.

These words will come into force on the date to be fixed by order of the Government (2002, c. 5, s. 39).

2002-06-13

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the powers referred to in sections 18 and 22 of the Act respecting the Ministère des Finances (chapter M-24.01);

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A-6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  a public body referred to in section 31.1.4 and an agent of that body, where the information is communicated for the purposes of the second paragraph of section 30.1 and sections 31 and 31.1.1;

(f)  the Minister of Natural Resources, in respect of information respecting operators within the meaning of the Mining Duties Act (chapter D-15) that is necessary for the carrying out of the said Act;

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N-1.1) and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to foster the development of manpower training (chapter D-7.1), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Fonds national de formation de la main-d’oeuvre, the economic activity code assigned to him by the Minister, the number of returns pertaining to his employees sent to the Minister and the registration number assigned to him pursuant to the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P-45);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P-32);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), to determine the amount of benefits or advance payments, to identify circumstances not declared by a recipient under a program established under that Act, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  the Minister of Municipal Affairs and Greater Montréal, in respect of the name and address of the person who operates, or has operated, a gas distribution, telecommunications or electric power system and who is subject to section 221 of the Act respecting municipal taxation (chapter F-2.1), and the amount of tax collected and of any arrears, refund or interest payable or credited;

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is resident or is deemed to be resident in Québec within the meaning of the Health Insurance Act (chapter A-29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A-29.01);

(n)   the Régie des rentes du Québec, to the extent that the information

(1)   relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R-9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to benefits under the Act respecting family benefits (chapter P-19.1) or the Act respecting parental insurance (2001, chapter 9);

(4)  is required for the purposes of the allocation provided for in the second paragraph of section 31;

(o)   the Minister of Education, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A-13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of paragraph 5 of section 9 of the Act respecting owners and operators of heavy vehicles (chapter P-30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  the Régie de l’énergie, but only to the extent that the information relates to a corporation and is necessary for the application of a regulation concerning the rates and terms and conditions of payment of the annual duty in the petroleum products sector, adopted under section 112 of the Act respecting the Régie de l’énergie (chapter R-6.01);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T-11.011).

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73.

In subparagraph 3 of subparagraph n of the second paragraph, the following words are not in force:

“or the Act respecting parental insurance (2001, chapter 9)”.

These words will come into force on the date to be fixed by order of the Government (2002, c. 5, s. 39).

2002-05-15

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the powers referred to in sections 18 and 22 of the Act respecting the Ministère des Finances (chapter M-24.01);

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A-6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  a public body referred to in section 31.1.4 and an agent of that body, where the information is communicated for the purposes of the second paragraph of section 30.1 and sections 31 and 31.1.1;

(f)  the Minister of Natural Resources, in respect of information respecting operators within the meaning of the Mining Duties Act (chapter D-15) that is necessary for the carrying out of the said Act;

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N-1.1) and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to foster the development of manpower training (chapter D-7.1), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Fonds national de formation de la main-d’oeuvre, the economic activity code assigned to him by the Minister, the number of returns pertaining to his employees sent to the Minister and the registration number assigned to him pursuant to the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P-45);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P-32);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), to determine the amount of benefits or advance payments, to identify circumstances not declared by a recipient under a program established under that Act, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  the Minister of Municipal Affairs and Greater Montréal, in respect of the name and address of the person who operates, or has operated, a gas distribution, telecommunications or electric power system and who is subject to section 221 of the Act respecting municipal taxation (chapter F-2.1), and the amount of tax collected and of any arrears, refund or interest payable or credited;

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is resident or is deemed to be resident in Québec within the meaning of the Health Insurance Act (chapter A-29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A-29.01);

(n)   the Régie des rentes du Québec, to the extent that the information

(1)   relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R-9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to benefits under the Act respecting family benefits (chapter P-19.1) or the Act respecting parental insurance (2001, chapter 9);

(4)  is required for the purposes of the allocation provided for in the second paragraph of section 31;

(o)   the Minister of Education, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A-13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of paragraph 5 of section 9 of the Act respecting owners and operators of heavy vehicles (chapter P-30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  the Régie de l’énergie, but only to the extent that the information relates to a corporation and is necessary for the application of a regulation concerning the rates and terms and conditions of payment of the annual duty in the petroleum products sector, adopted under section 112 of the Act respecting the Régie de l’énergie (chapter R-6.01).

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12.

In subparagraph 3 of subparagraph n of the second paragraph, the following words are not in force:

“or the Act respecting parental insurance (2001, chapter 9)”.

These words will come into force on the date to be fixed by order of the Government (2002, c. 5, s. 39).

2001-12-11

69.1. For the purposes of section 69, a person or body mentioned in the second paragraph is entitled, to the extent provided, to examine the information obtained in the application of a fiscal law and any public servant may release the information or cause it to be released to such person or body.

The persons or bodies are:

(a)  the Comptroller of Finance, in respect of the exercise of the powers referred to in sections 18 and 22 of the Act respecting the Ministère des Finances (chapter M‐24.01);

(b)  (subparagraph repealed);

(c)  the Auditor General, in respect of audits and inquiries necessary in the performance of his duties;

(d)  the Minister of Finance, in respect of the information needed to evaluate and formulate the tax policy of the Government and in respect of the exercise of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A‐6.001);

(e)  every public servant, employee or agent of a public body within the meaning of section 31.1.4, and every employee or agent of an agent of such a body, in respect of information communicated to him in the performance of his duties under the second paragraph of section 30.1 and sections 31 and 31.1.1;

(f)  the Minister of Natural Resources, in respect of information respecting operators within the meaning of the Mining Duties Act (chapter D‐15) that is necessary for the carrying out of the said Act;

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N‐1.1) and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to foster the development of manpower training (chapter D‐7.1), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Fonds national de formation de la main-d’oeuvre, the economic activity code assigned to him by the Minister, the number of returns pertaining to his employees sent to the Minister and the registration number assigned to him pursuant to the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P‐45);

(i)  the Public Protector, in respect of information concerning a taxpayer or group of taxpayers on behalf of whom he is intervening;

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Act respecting income support, employment assistance and social solidarity (chapter S‐32.001), to determine the amount of benefits or advance payments, to identify circumstances not declared by a recipient under a program established under that Act, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I‐13.011);

(l)  the Minister of Municipal Affairs and Greater Montréal, in respect of the name and address of the person who operates, or has operated, a gas distribution, telecommunications or electric power system and who is subject to section 221 of the Act respecting municipal taxation (chapter F‐2.1), and the amount of tax collected and of any arrears, refund or interest payable or credited;

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is resident or is deemed to be resident in Québec within the meaning of the Health Insurance Act (chapter A‐29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A‐29.01);

(n)  the Régie des rentes du Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the determination of the amount of the benefits payable and the amount of any financial adjustment;

(2)  is required for the keeping of the Record of Contributors within the meaning of the Act respecting the Québec Pension Plan (chapter R‐9);

(3)  is required to ascertain a person’s entitlement to a family allowance under the Act respecting family benefits (chapter P‐19.1) and to determine the amount of the allowance;

(4)  is required for the purposes of the allocation provided for in the second paragraph of section 31;

(o)   the Minister of Education, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A‐13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of paragraph 5 of section 9 of the Act respecting owners and operators of heavy vehicles (chapter P‐30.3).

No information so obtained may be disclosed in any manner.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30.

2000-11-15

69.1. For the purposes of section 69, a person or body mentioned in the second paragraph is entitled, to the extent provided, to examine the information obtained in the application of a fiscal law and any public servant may release the information or cause it to be released to such person or body.

The persons or bodies are:

(a)  the Comptroller of Finance, in respect of the exercise of the powers referred to in sections 18 and 22 of the Act respecting the Ministère des Finances (chapter M-24.01);

(b)  (subparagraph repealed);

(c)  the Auditor General, in respect of audits and inquiries necessary in the performance of his duties;

(d)  the Minister of Finance, in respect of the information needed to evaluate and formulate the tax policy of the Government and in respect of the exercise of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A-6.001);

(e)  every public servant, employee or agent of a public body within the meaning of section 31.1.4, and every employee or agent of an agent of such a body, in respect of information communicated to him in the performance of his duties under the second paragraph of section 30.1 and sections 31 and 31.1.1;

(f)  the Minister of Natural Resources, in respect of information respecting operators within the meaning of the Mining Duties Act (chapter D‐15) that is necessary for the carrying out of the said Act;

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N‐1.1) and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Solidarity, in respect of the name and address of an employer referred to in the Act to foster the development of manpower training (chapter D‐7.1), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Fonds national de formation de la main-d’oeuvre, the economic activity code assigned to him by the Minister, the number of returns pertaining to his employees sent to the Minister and the registration number assigned to him pursuant to the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P‐45);

(i)  the Public Protector, in respect of information concerning a taxpayer or group of taxpayers on behalf of whom he is intervening;

(j)  the Minister of Employment and Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), to determine the amount of benefits or advance payments, to identify circumstances not declared by a recipient under a program established under that Act, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  the Minister of Municipal Affairs and Greater Montréal, in respect of the name and address of the person who operates, or has operated, a gas distribution, telecommunications or electric power system and who is subject to section 221 of the Act respecting municipal taxation (chapter F‐2.1), and the amount of tax collected and of any arrears, refund or interest payable or credited;

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is resident or is deemed to be resident in Québec within the meaning of the Health Insurance Act (chapter A‐29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A‐29.01);

(n)  the Régie des rentes du Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the determination of the amount of the benefits payable and the amount of any financial adjustment;

(2)  is required for the keeping of the Record of Contributors within the meaning of the Act respecting the Québec Pension Plan (chapter R-9);

(3)  is required to ascertain a person’s entitlement to a family allowance under the Act respecting family benefits (chapter P-19.1) and to determine the amount of the allowance;

(4)  is required for the purposes of the allocation provided for in the second paragraph of section 31;

(o)   the Minister of Education, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A‐13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of paragraph 5 of section 9 of the Act respecting owners and operators of heavy vehicles (chapter P-30.3).

No information so obtained may be disclosed in any manner.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135.

2000-03-01

69.1. For the purposes of section 69, a person or body mentioned in the second paragraph is entitled, to the extent provided, to examine the information obtained in the application of a fiscal law and any public servant may release the information or cause it to be released to such person or body.

The persons or bodies are:

(a)  the Comptroller of Finance, in respect of the exercise of the powers conferred by sections 13, 13.1, 14 and 14.1 of the Financial Administration Act (chapter A‐6);

(b)  (subparagraph repealed);

(c)  the Auditor General, in respect of audits and inquiries necessary in the performance of his duties;

(d)  the Minister of Finance, in respect of the information needed to evaluate and formulate the tax policy of the Government;

(e)  every public servant, employee or agent of a public body within the meaning of section 31.1.4, and every employee or agent of an agent of such a body, in respect of information communicated to him in the performance of his duties under the second paragraph of section 30.1 and sections 31 and 31.1.1;

(f)  the Minister of Natural Resources, in respect of information respecting operators within the meaning of the Mining Duties Act (chapter D‐15) that is necessary for the carrying out of the said Act;

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N‐1.1) and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Solidarity, in respect of the name and address of an employer referred to in the Act to foster the development of manpower training (chapter D‐7.1), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Fonds national de formation de la main-d’oeuvre, the economic activity code assigned to him by the Minister, the number of returns pertaining to his employees sent to the Minister and the registration number assigned to him pursuant to the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P‐45);

(i)  the Public Protector, in respect of information concerning a taxpayer or group of taxpayers on behalf of whom he is intervening;

(j)  the Minister of Employment and Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), to determine the amount of benefits or advance payments, to identify circumstances not declared by a recipient under a program established under that Act, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  the Minister of Municipal Affairs and Greater Montréal, in respect of the name and address of the person who operates, or has operated, a gas distribution, telecommunications or electric power system and who is subject to section 221 of the Act respecting municipal taxation (chapter F‐2.1), and the amount of tax collected and of any arrears, refund or interest payable or credited;

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is resident or is deemed to be resident in Québec within the meaning of the Health Insurance Act (chapter A‐29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A‐29.01);

(n)  the Régie des rentes du Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the determination of the amount of the benefits payable and the amount of any financial adjustment;

(2)  is required for the keeping of the Record of Contributors within the meaning of the Act respecting the Québec Pension Plan (chapter R-9);

(3)  is required to ascertain a person’s entitlement to a family allowance under the Act respecting family benefits (chapter P-19.1) and to determine the amount of the allowance;

(4)  is required for the purposes of the allocation provided for in the second paragraph of section 31;

(o)   the Minister of Education, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A‐13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of paragraph 5 of section 9 of the Act respecting owners and operators of heavy vehicles (chapter P-30.3).

No information so obtained may be disclosed in any manner.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53.

1999-12-13

69.1. For the purposes of section 69, a person or body mentioned in the second paragraph is entitled, to the extent provided, to examine the information obtained in the application of a fiscal law and any public servant may release the information or cause it to be released to such person or body.

The persons or bodies are:

(a)  the Comptroller of Finance, in respect of the exercise of the powers conferred by sections 13, 13.1, 14 and 14.1 of the Financial Administration Act (chapter A‐6);

(b)  (subparagraph repealed);

(c)  the Auditor General, in respect of audits and inquiries necessary in the performance of his duties;

(d)  the Minister of Finance, in respect of the information needed to evaluate and formulate the tax policy of the Government;

(e)  every public servant, employee or agent of a public body within the meaning of section 31.1.4, and every employee or agent of an agent of such a body, in respect of information communicated to him in the performance of his duties under the second paragraph of section 30.1 and sections 31 and 31.1.1;

(f)  the Minister of Natural Resources, in respect of information respecting operators within the meaning of the Mining Duties Act (chapter D‐15) that is necessary for the carrying out of the said Act;

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N‐1.1) and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Solidarity, in respect of the name and address of an employer referred to in the Act to foster the development of manpower training (chapter D‐7.1), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Fonds national de formation de la main-d’oeuvre, the economic activity code assigned to him by the Minister, the number of returns pertaining to his employees sent to the Minister and the registration number assigned to him pursuant to the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P‐45);

(i)  the Public Protector, in respect of information concerning a taxpayer or group of taxpayers on behalf of whom he is intervening;

(j)  the Minister of Employment and Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), to determine the amount of benefits or advance payments, to identify circumstances not declared by a recipient under a program established under that Act, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  the Minister of Municipal Affairs and Greater Montréal, in respect of the name and address of the person who operates, or has operated, a gas distribution, telecommunications or electric power system and who is subject to section 221 of the Act respecting municipal taxation (chapter F‐2.1), and the amount of tax collected and of any arrears, refund or interest payable or credited;

(m)  the Régie de l’assurance-maladie du Québec, to the extent that the information is necessary to verify whether a person is resident or is deemed to be resident in Québec within the meaning of the Health Insurance Act (chapter A‐29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A‐29.01);

(n)  the Régie des rentes du Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the determination of the amount of the benefits payable and the amount of any financial adjustment;

(2)  is required for the keeping of the Record of Contributors within the meaning of the Act respecting the Québec Pension Plan (chapter R-9);

(3)  is required to ascertain a person’s entitlement to a family allowance under the Act respecting family benefits (chapter P-19.1) and to determine the amount of the allowance;

(4)  is required for the purposes of the allocation provided for in the second paragraph of section 31;

(o)   the Minister of Education, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A‐13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of paragraph 5 of section 9 of the Act respecting owners and operators of heavy vehicles (chapter P-30.3).

No information so obtained may be disclosed in any manner.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41.

1999-10-27

69.1. For the purposes of section 69, a person or body mentioned in the second paragraph is entitled, to the extent provided, to examine the information obtained in the application of a fiscal law and any public servant may release the information or cause it to be released to such person or body.

The persons or bodies are:

(a)  the Comptroller of Finance, in respect of the exercise of the powers conferred by sections 13, 13.1, 14 and 14.1 of the Financial Administration Act (chapter A‐6);

(b)  (subparagraph repealed);

(c)  the Auditor General, in respect of audits and inquiries necessary in the performance of his duties;

(d)  the Minister of Finance, in respect of the information needed to evaluate and formulate the tax policy of the Government;

(e)  every public servant, employee or agent of a public body within the meaning of section 31.1.4, and every employee or agent of an agent of such a body, in respect of information communicated to him in the performance of his duties under the second paragraph of section 30.1 and sections 31 and 31.1.1;

(f)  the Minister of Natural Resources, in respect of information respecting operators within the meaning of the Mining Duties Act (chapter D‐15) that is necessary for the carrying out of the said Act;

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N‐1.1) and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Solidarity, in respect of the name and address of an employer referred to in the Act to foster the development of manpower training (chapter D‐7.1), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Fonds national de formation de la main-d’oeuvre, the economic activity code assigned to him by the Minister, the number of returns pertaining to his employees sent to the Minister and the registration number assigned to him pursuant to the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P‐45);

(i)  the Public Protector, in respect of information concerning a taxpayer or group of taxpayers on behalf of whom he is intervening;

(j)  the Minister of Employment and Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), to determine the amount of benefits or advance payments, to identify circumstances not declared by a recipient under a program established under that Act, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  the Minister of Municipal Affairs and Greater Montréal, in respect of the name and address of the person who operates, or has operated, a gas distribution, telecommunications or electric power system and who is subject to section 221 of the Act respecting municipal taxation (chapter F‐2.1), and the amount of tax collected and of any arrears, refund or interest payable or credited;

(m)  the Régie de l’assurance-maladie du Québec, to the extent that the information is necessary to verify whether a person is resident or is deemed to be resident in Québec within the meaning of the Health Insurance Act (chapter A‐29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A‐29.01);

(n)  the Régie des rentes du Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the determination of the amount of the benefits payable and the amount of a financial adjustment;

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan (chapter R‐9);

(3)  is required to ascertain a person’s entitlement to receive a family allowance under the Act respecting family benefits (chapter P‐19.1) and to determine the amount of the allowance;

(o)   the Minister of Education, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A‐13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name of his employer.

No information so obtained may be disclosed in any manner.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15.

1999-10-01

69.1. For the purposes of section 69, a person or body mentioned in the second paragraph is entitled, to the extent provided, to examine the information obtained in the application of a fiscal law and any public servant may release the information or cause it to be released to such person or body.

The persons or bodies are:

(a)  the Comptroller of Finance, in respect of the exercise of the powers conferred by sections 13, 13.1, 14 and 14.1 of the Financial Administration Act (chapter A‐6);

(b)  (subparagraph repealed);

(c)  the Auditor General, in respect of audits and inquiries necessary in the performance of his duties;

(d)  the Minister of Finance, in respect of the information needed to evaluate and formulate the tax policy of the Government;

(e)  every public servant, employee or agent of a public body within the meaning of section 31.1.4, and every employee or agent of an agent of such a body, in respect of information communicated to him in the performance of his duties under the second paragraph of section 30.1 and sections 31 and 31.1.1;

(f)  the Minister of Natural Resources, in respect of information respecting operators within the meaning of the Mining Duties Act (chapter D‐15) that is necessary for the carrying out of the said Act;

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N‐1.1) and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Solidarity, in respect of the name and address of an employer referred to in the Act to foster the development of manpower training (chapter D‐7.1), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Fonds national de formation de la main-d’oeuvre, the economic activity code assigned to him by the Minister, the number of returns pertaining to his employees sent to the Minister and the registration number assigned to him pursuant to the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P‐45);

(i)  the Public Protector, in respect of information concerning a taxpayer or group of taxpayers on behalf of whom he is intervening;

(j)  the Minister of Employment and Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), to determine the amount of benefits or advance payments, to identify circumstances not declared by a recipient under a program established under that Act, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  the Minister of Municipal Affairs, in respect of the name and address of the person who operates, or has operated, a gas distribution, telecommunications or electric power system and who is subject to section 221 of the Act respecting municipal taxation (chapter F‐2.1), and the amount of tax collected and of any arrears, refund or interest payable or credited;

(m)  the Régie de l’assurance-maladie du Québec, to the extent that the information is necessary to verify whether a person is resident or is deemed to be resident in Québec within the meaning of the Health Insurance Act (chapter A‐29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A‐29.01);

(n)  the Régie des rentes du Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the determination of the amount of the benefits payable and the amount of a financial adjustment;

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan (chapter R‐9);

(3)  is required to ascertain a person’s entitlement to receive a family allowance under the Act respecting family benefits (chapter P‐19.1) and to determine the amount of the allowance;

(o)   the Minister of Education, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A‐13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name of his employer.

No information so obtained may be disclosed in any manner.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182.

1999-04-01

69.1. For the purposes of section 69, a person or body mentioned in the second paragraph is entitled, to the extent provided, to examine the information obtained in the application of a fiscal law and any public servant may release the information or cause it to be released to such person or body.

The persons or bodies are:

(a)  the Comptroller of Finance, in respect of the exercise of the powers conferred by sections 13, 13.1, 14 and 14.1 of the Financial Administration Act (chapter A‐6);

(b)  (subparagraph repealed);

(c)  the Auditor General, in respect of audits and inquiries necessary in the performance of his duties;

(d)  the Minister of Finance, in respect of the information needed to evaluate and formulate the tax policy of the Government;

(e)  every public servant, employee or agent of a public body within the meaning of section 31.1.4, and every employee or agent of an agent of such a body, in respect of information communicated to him in the performance of his duties under the second paragraph of section 30.1 and sections 31 and 31.1.1;

(f)  the Minister of Natural Resources, in respect of information respecting operators within the meaning of the Mining Duties Act (chapter D‐15) that is necessary for the carrying out of the said Act;

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N‐1.1) and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Solidarity, in respect of the name and address of an employer referred to in the Act to foster the development of manpower training (chapter D‐7.1), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Fonds national de formation de la main-d’oeuvre, the economic activity code assigned to him by the Minister, the number of returns pertaining to his employees sent to the Minister and the registration number assigned to him pursuant to the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P‐45);

(i)  the Public Protector, in respect of information concerning a taxpayer or group of taxpayers on behalf of whom he is intervening;

(j)  the Minister of Employment and Solidarity, solely to the extent that the information is necessary to verify the eligibility of a person or a person’s family for a program provided for in the Act respecting income security (chapter S‐3.1.1), to determine the amount of benefits or advance payments, to identify a situation not declared by a beneficiary in accordance with paragraph 1 of section 65 of the said Act or to verify the place of residence and solvency of a person required to reimburse an amount under Division V of Chapter II of the said Act;

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  the Minister of Municipal Affairs, in respect of the name and address of the person who operates, or has operated, a gas distribution, telecommunications or electric power system and who is subject to section 221 of the Act respecting municipal taxation (chapter F‐2.1), and the amount of tax collected and of any arrears, refund or interest payable or credited;

(m)  the Régie de l’assurance-maladie du Québec, to the extent that the information is necessary to verify whether a person is resident or is deemed to be resident in Québec within the meaning of the Health Insurance Act (chapter A‐29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A‐29.01);

(n)  the Régie des rentes du Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the determination of the amount of the benefits payable and the amount of a financial adjustment;

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan (chapter R‐9);

(3)  is required to ascertain a person’s entitlement to receive a family allowance under the Act respecting family benefits (chapter P‐19.1) and to determine the amount of the allowance;

(o)   the Minister of Education, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A‐13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name of his employer.

No information so obtained may be disclosed in any manner.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48.

1998-06-12

69.1. For the purposes of section 69, a person or body mentioned in the second paragraph is entitled, to the extent provided, to examine the information obtained in the application of a fiscal law and any public servant may release the information or cause it to be released to such person or body.

The persons or bodies are:

(a)  the Comptroller of Finance, in respect of the exercise of the powers conferred by sections 13, 13.1, 14 and 14.1 of the Financial Administration Act (chapter A‐6);

(b)  (subparagraph repealed);

(c)  the Auditor General, in respect of audits and inquiries necessary in the performance of his duties;

(d)  the Minister of Finance, in respect of the information needed to evaluate and formulate the tax policy of the Government;

(e)  every public servant, employee or agent of a public body within the meaning of section 31.1.4, and every employee or agent of an agent of such a body, in respect of information communicated to him in the performance of his duties under the second paragraph of section 30.1 and sections 31 and 31.1.1;

(f)  the Minister of Natural Resources, in respect of information respecting operators within the meaning of the Mining Duties Act (chapter D‐15) that is necessary for the carrying out of the said Act;

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N‐1.1) and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Solidarity, in respect of the name and address of an employer referred to in the Act to foster the development of manpower training (chapter D‐7.1), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Fonds national de formation de la main-d’oeuvre, the economic activity code assigned to him by the Minister, the number of returns pertaining to his employees sent to the Minister and the registration number assigned to him pursuant to the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P‐45);

(i)  the Public Protector, in respect of information concerning a taxpayer or group of taxpayers on behalf of whom he is intervening;

(j)  the Minister of Employment and Solidarity, solely to the extent that the information is necessary to verify the eligibility of a person or a person’s family for a program provided for in the Act respecting income security (chapter S‐3.1.1), to determine the amount of benefits or advance payments, to identify a situation not declared by a beneficiary in accordance with paragraph 1 of section 65 of the said Act or to verify the place of residence and solvency of a person required to reimburse an amount under Division V of Chapter II of the said Act;

(k)  the Bureau de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Bureau de la statistique (chapter B‐8);

(l)  the Minister of Municipal Affairs, in respect of the name and address of the person who operates, or has operated, a gas distribution, telecommunications or electric power system and who is subject to section 221 of the Act respecting municipal taxation (chapter F‐2.1), and the amount of tax collected and of any arrears, refund or interest payable or credited;

(m)  the Régie de l’assurance-maladie du Québec, to the extent that the information is necessary to verify whether a person is resident or is deemed to be resident in Québec within the meaning of the Health Insurance Act (chapter A‐29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A‐29.01);

(n)  the Régie des rentes du Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the determination of the amount of the benefits payable and the amount of a financial adjustment;

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan (chapter R‐9);

(3)  is required to ascertain a person’s entitlement to receive a family allowance under the Act respecting family benefits (chapter P‐19.1) and to determine the amount of the allowance;

(o)   the Minister of Education, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A‐13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name of his employer.

No information so obtained may be disclosed in any manner.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278.

1998-04-01

69.1. For the purposes of section 69, a person or body mentioned in the second paragraph is entitled, to the extent provided, to examine the information obtained in the application of a fiscal law and any public servant may release the information or cause it to be released to such person or body.

The persons or bodies are:

(a)  the Comptroller of Finance, in respect of the exercise of the powers conferred by sections 13, 13.1, 14 and 14.1 of the Financial Administration Act (chapter A‐6);

(b)  the Conseil du trésor, in respect of an application contemplated in paragraph a that must be submitted to him for approval;

(c)  the Auditor General, in respect of audits and inquiries necessary in the performance of his duties;

(d)  the Minister of Finance, in respect of the information needed to evaluate and formulate the tax policy of the Government;

(e)  every public servant, employee or agent of a public body within the meaning of section 31.1.4, and every employee or agent of an agent of such a body, in respect of information communicated to him in the performance of his duties under the second paragraph of section 30.1 and sections 31 and 31.1.1;

(f)  the Minister of Natural Resources, in respect of information respecting operators within the meaning of the Mining Duties Act (chapter D‐15) that is necessary for the carrying out of the said Act;

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N‐1.1) and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Solidarity, in respect of the name and address of an employer referred to in the Act to foster the development of manpower training (chapter D‐7.1), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Fonds national de formation de la main-d’oeuvre, the economic activity code assigned to him by the Minister, the number of returns pertaining to his employees sent to the Minister and the registration number assigned to him pursuant to the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P‐45);

(i)  the Public Protector, in respect of information concerning a taxpayer or group of taxpayers on behalf of whom he is intervening;

(j)  the Minister of Employment and Solidarity, solely to the extent that the information is necessary to verify the eligibility of a person or a person’s family for a program provided for in the Act respecting income security (chapter S‐3.1.1), to determine the amount of benefits or advance payments, to identify a situation not declared by a beneficiary in accordance with paragraph 1 of section 65 of the said Act or to verify the place of residence and solvency of a person required to reimburse an amount under Division V of Chapter II of the said Act;

(k)  the Bureau de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Bureau de la statistique (chapter B‐8);

(l)  the Minister of Municipal Affairs, in respect of the name and address of the person who operates, or has operated, a gas distribution, telecommunications or electric power system and who is subject to section 221 of the Act respecting municipal taxation (chapter F‐2.1), and the amount of tax collected and of any arrears, refund or interest payable or credited;

(m)  the Régie de l’assurance-maladie du Québec, to the extent that the information is necessary to verify whether a person is resident or is deemed to be resident in Québec within the meaning of the Health Insurance Act (chapter A‐29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A‐29.01);

(n)  the Régie des rentes du Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the determination of the amount of the benefits payable and the amount of a financial adjustment;

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan (chapter R‐9);

(3)  is required to ascertain a person’s entitlement to receive a family allowance under the Act respecting family benefits (chapter P‐19.1) and to determine the amount of the allowance;

(o)   the Minister of Education, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A‐13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name of his employer.

No information so obtained may be disclosed in any manner.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14.

1997-12-19

69.1. For the purposes of section 69, a person or body mentioned in the second paragraph is entitled, to the extent provided, to examine the information obtained in the application of a fiscal law and any public servant may release the information or cause it to be released to such person or body.

The persons or bodies are:

(a)  the Comptroller of Finance, in respect of the exercise of the powers conferred by sections 13, 13.1, 14 and 14.1 of the Financial Administration Act (chapter A‐6);

(b)  the Conseil du trésor, in respect of an application contemplated in paragraph a that must be submitted to him for approval;

(c)  the Auditor General, in respect of audits and inquiries necessary in the performance of his duties;

(d)  the Minister of Finance, in respect of the information needed to evaluate and formulate the tax policy of the Government;

(e)  every public servant, employee or agent of a public body within the meaning of section 31.1.4, and every employee or agent of an agent of such a body, in respect of information communicated to him in the performance of his duties under the second paragraph of section 30.1 and sections 31 and 31.1.1;

(f)  the Minister of Natural Resources, in respect of information respecting operators within the meaning of the Mining Duties Act (chapter D‐15) that is necessary for the carrying out of the said Act;

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N‐1.1) and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Société québécoise de développement de la main-d’oeuvre, in respect of the name and address of an employer referred to in the Act to foster the development of manpower training (chapter D‐7.1), his total payroll, his eligible training expenditures within the meaning of the regulations of the Société made pursuant to that Act, his contribution to the Fonds national de formation de la main-d’oeuvre, the economic activity code assigned to him by the Minister, the number of returns pertaining to his employees sent to the Minister and the registration number assigned to him pursuant to the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P‐45);

(i)  the Public Protector, in respect of information concerning a taxpayer or group of taxpayers on behalf of whom he is intervening;

(j)  the Minister of Employment and Solidarity, solely to the extent that the information is necessary to verify the eligibility of a person or a person’s family for a program provided for in the Act respecting income security (chapter S‐3.1.1), to determine the amount of benefits or advance payments, to identify a situation not declared by a beneficiary in accordance with paragraph 1 of section 65 of the said Act or to verify the place of residence and solvency of a person required to reimburse an amount under Division V of Chapter II of the said Act;

(k)  the Bureau de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Bureau de la statistique (chapter B‐8);

(l)  the Minister of Municipal Affairs, in respect of the name and address of the person who operates, or has operated, a gas distribution, telecommunications or electric power system and who is subject to section 221 of the Act respecting municipal taxation (chapter F‐2.1), and the amount of tax collected and of any arrears, refund or interest payable or credited;

(m)  the Régie de l’assurance-maladie du Québec, to the extent that the information is necessary to verify whether a person is resident or is deemed to be resident in Québec within the meaning of the Health Insurance Act (chapter A‐29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A‐29.01);

(n)  the Régie des rentes du Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the determination of the amount of the benefits payable and the amount of a financial adjustment;

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan (chapter R‐9);

(3)  is required to ascertain a person’s entitlement to receive a family allowance under the Act respecting family benefits (chapter P‐19.1) and to determine the amount of the allowance;

(o)   the Minister of Education, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for students (chapter A‐13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name of his employer.

No information so obtained may be disclosed in any manner.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355.

1997-12-17

69.1. For the purposes of section 69, a person or body mentioned in the second paragraph is entitled, to the extent provided, to examine the information obtained in the application of a fiscal law and any public servant may release the information or cause it to be released to such person or body.

The persons or bodies are:

(a)  the Comptroller of Finance, in respect of the exercise of the powers conferred by sections 13, 13.1, 14 and 14.1 of the Financial Administration Act (chapter A‐6);

(b)  the Conseil du trésor, in respect of an application contemplated in paragraph a that must be submitted to him for approval;

(c)  the Auditor General, in respect of audits and inquiries necessary in the performance of his duties;

(d)  the Minister of Finance, in respect of the information needed to evaluate and formulate the tax policy of the Government;

(e)  every public servant, employee or agent of a public body within the meaning of section 31.1.4, and every employee or agent of an agent of such a body, in respect of information communicated to him in the performance of his duties under the second paragraph of section 30.1 and sections 31 and 31.1.1;

(f)  the Minister of Natural Resources, in respect of information respecting operators within the meaning of the Mining Duties Act (chapter D‐15) that is necessary for the carrying out of the said Act;

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N‐1.1) and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Société québécoise de développement de la main-d’oeuvre, in respect of the name and address of an employer referred to in the Act to foster the development of manpower training (chapter D‐7.1), his total payroll, his eligible training expenditures within the meaning of the regulations of the Société made pursuant to that Act, his contribution to the Fonds national de formation de la main-d’oeuvre, the economic activity code assigned to him by the Minister, the number of returns pertaining to his employees sent to the Minister and the registration number assigned to him pursuant to the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P‐45);

(i)  the Public Protector, in respect of information concerning a taxpayer or group of taxpayers on behalf of whom he is intervening;

(j)  the Minister of Employment and Solidarity, solely to the extent that the information is necessary to verify the eligibility of a person or a person’s family for a program provided for in the Act respecting income security (chapter S‐3.1.1), to determine the amount of benefits or advance payments, to identify a situation not declared by a beneficiary in accordance with paragraph 1 of section 65 of the said Act or to verify the place of residence and solvency of a person required to reimburse an amount under Division V of Chapter II of the said Act;

(k)  the Bureau de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Bureau de la statistique (chapter B‐8);

(l)  the Minister of Municipal Affairs, in respect of the name and address of the person who operates, or has operated, a gas distribution, telecommunications or electric power system and who is subject to section 221 of the Act respecting municipal taxation (chapter F‐2.1), and the amount of tax collected and of any arrears, refund or interest payable or credited;

(m)  the Régie de l’assurance-maladie du Québec, solely to the extent that the information is necessary for the purpose of verifying if a person is resident or is deemed to be resident in Québec within the meaning of the Health Insurance Act (chapter A‐29);

(n)  the Régie des rentes du Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the determination of the amount of the benefits payable and the amount of a financial adjustment;

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan (chapter R‐9);

(3)  is required to ascertain a person’s entitlement to receive a family allowance under the Act respecting family benefits (chapter P‐19.1) and to determine the amount of the allowance;

(o)   the Minister of Education, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for students (chapter A‐13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name of his employer.

No information so obtained may be disclosed in any manner.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119.

1997-09-01

69.1. For the purposes of section 69, a person or body mentioned in the second paragraph is entitled, to the extent provided, to examine the information obtained in the application of a fiscal law and any public servant may release the information or cause it to be released to such person or body.

The persons or bodies are:

(a)  the Comptroller of Finance, in respect of the exercise of the powers conferred by sections 13, 13.1, 14 and 14.1 of the Financial Administration Act (chapter A‐6);

(b)  the Conseil du trésor, in respect of an application contemplated in paragraph a that must be submitted to him for approval;

(c)  the Auditor General, in respect of audits and inquiries necessary in the performance of his duties;

(d)  the Minister of Finance, in respect of the information needed to evaluate and formulate the tax policy of the Government;

(e)  every public servant, employee or agent of a public body within the meaning of section 31.1.4, and every employee or agent of an agent of such a body, in respect of information communicated to him in the performance of his duties under the second paragraph of section 30.1 and sections 31 and 31.1.1;

(f)  the Minister of Natural Resources, in respect of information respecting operators within the meaning of the Mining Duties Act (chapter D‐15) that is necessary for the carrying out of the said Act;

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N‐1.1) and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Société québécoise de développement de la main-d’oeuvre, in respect of the name and address of an employer referred to in the Act to foster the development of manpower training (chapter D‐7.1), his total payroll, his eligible training expenditures within the meaning of the regulations of the Société made pursuant to that Act, his contribution to the Fonds national de formation de la main-d’oeuvre, the economic activity code assigned to him by the Minister, the number of returns pertaining to his employees sent to the Minister and the registration number assigned to him pursuant to the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P‐45);

(i)  the Public Protector, in respect of information concerning a taxpayer or group of taxpayers on behalf of whom he is intervening;

(j)  the Minister of Income Security, solely to the extent that the information is necessary to verify the eligibility of a person or a person’s family for a program provided for in the Act respecting income security (chapter S–3.1.1), to determine the amount of benefits or advance payments, to identify a situation not declared by a beneficiary in accordance with paragraph 1 of section 65 of the said Act or to verify the place of residence and solvency of a person required to reimburse an amount under Division V of Chapter II of the said Act;

(k)  the Bureau de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Bureau de la statistique (chapter B‐8);

(l)  the Minister of Municipal Affairs, in respect of the name and address of the person who operates, or has operated, a gas distribution, telecommunications or electric power system and who is subject to section 221 of the Act respecting municipal taxation (chapter F‐2.1), and the amount of tax collected and of any arrears, refund or interest payable or credited;

(m)  the Régie de l’assurance-maladie du Québec, solely to the extent that the information is necessary for the purpose of verifying if a person is resident or is deemed to be resident in Québec within the meaning of the Health Insurance Act (chapter A‐29);

(n)  the Régie des rentes du Québec, to the extent that the information

(1)  relates to the earnings and contributions of contributors and is required for the determination of the amount of the benefits payable and the amount of a financial adjustment;

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan (chapter R‐9);

(3)  is required to ascertain a person’s entitlement to receive a family allowance under the Act respecting family benefits (chapter P‐19.1) and to determine the amount of the allowance;

(o)   the Minister of Education, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for students (chapter A‐13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name of his employer.

No information so obtained may be disclosed in any manner.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775.

1997-06-05

69.1. For the purposes of section 69, a person or body mentioned in the second paragraph is entitled, to the extent provided, to examine the information obtained in the application of a fiscal law and any public servant may release the information or cause it to be released to such person or body.

The persons or bodies are:

(a)  the Comptroller of Finance, in respect of the exercise of the powers conferred by sections 13, 13.1, 14 and 14.1 of the Financial Administration Act (chapter A‐6);

(b)  the Conseil du trésor, in respect of an application contemplated in paragraph a that must be submitted to him for approval;

(c)  the Auditor General, in respect of audits and inquiries necessary in the performance of his duties;

(d)  the Minister of Finance, in respect of the information needed to evaluate and formulate the tax policy of the Government;

(e)  every public servant, employee or agent of a public body within the meaning of section 31.1.4, and every employee or agent of an agent of such a body, in respect of information communicated to him in the performance of his duties under the second paragraph of section 30.1 and sections 31 and 31.1.1;

(f)  the Minister of Natural Resources, in respect of information respecting operators within the meaning of the Mining Duties Act (chapter D‐15) that is necessary for the carrying out of the said Act;

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N‐1.1) and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Société québécoise de développement de la main-d’oeuvre, in respect of the name and address of an employer referred to in the Act to foster the development of manpower training (chapter D‐7.1), his total payroll, his eligible training expenditures within the meaning of the regulations of the Société made pursuant to that Act, his contribution to the Fonds national de formation de la main-d’oeuvre, the economic activity code assigned to him by the Minister, the number of returns pertaining to his employees sent to the Minister and the registration number assigned to him pursuant to the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P‐45);

(i)  the Public Protector, in respect of information concerning a taxpayer or group of taxpayers on behalf of whom he is intervening;

(j)  the Minister of Income Security, solely to the extent that the information is necessary to verify the eligibility of a person or a person’s family for a program provided for in the Act respecting income security (chapter S‐3.1.1), to determine the amount of benefits or advance payments, to identify a situation not declared by a beneficiary in accordance with paragraph 1 of section 65 of the said Act or to verify the place of residence and solvency of a person required to reimburse an amount under Division V of Chapter II of the said Act;

(k)  the Bureau de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Bureau de la statistique (chapter B‐8);

(l)  the Minister of Municipal Affairs, in respect of the name and address of the person who operates, or has operated, a gas distribution, telecommunications or electric power system and who is subject to section 221 of the Act respecting municipal taxation (chapter F‐2.1), and the amount of tax collected and of any arrears, refund or interest payable or credited;

(m)  the Régie de l’assurance-maladie du Québec, solely to the extent that the information is necessary for the purpose of verifying if a person is resident or is deemed to be resident in Québec within the meaning of the Health Insurance Act (chapter A‐29);

(n)  the Régie des rentes du Québec, solely to the extent that the information relates to the earnings and contributions of contributors and is needed to determine the amount of any benefit payable and to calculate the amount of any financial adjustment, or to the extent that the information is needed for the keeping of the Record of Contributors within the meaning of the Act respecting the Québec Pension Plan (chapter R‐9);

(o)   the Minister of Education, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for students (chapter A‐13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name of his employer.

No information so obtained may be disclosed in any manner.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14.

1997-05-22

69.1. For the purposes of section 69, a person or body mentioned in the second paragraph is entitled, to the extent provided, to examine the information obtained in the application of a fiscal law and any public servant may release the information or cause it to be released to such person or body.

The persons or bodies are:

(a)  the Comptroller of Finance, in respect of the exercise of the powers conferred by sections 13, 13.1, 14 and 14.1 of the Financial Administration Act (chapter A‐6);

(b)  the Conseil du trésor, in respect of an application contemplated in paragraph a that must be submitted to him for approval;

(c)  the Auditor General, in respect of audits and inquiries necessary in the performance of his duties;

(d)  the Minister of Finance, in respect of the information needed to evaluate and formulate the tax policy of the Government;

(e)  every public servant, employee or agent of a public body within the meaning of section 31.1.4, and every employee or agent of an agent of such a body, in respect of information communicated to him in the performance of his duties under the second paragraph of section 30.1 and sections 31 and 31.1.1;

(f)  the Minister of Natural Resources, in respect of information respecting operators within the meaning of the Mining Duties Act (chapter D‐15) that is necessary for the carrying out of the said Act;

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N‐1.1) and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Société québécoise de développement de la main-d’oeuvre, in respect of the name and address of an employer referred to in the Act to foster the development of manpower training (chapter D‐7.1), his total payroll, his eligible training expenditures within the meaning of the regulations of the Société made pursuant to that Act and his contribution to the Fonds national de formation de la main-d’oeuvre;

(i)  the Public Protector, in respect of information concerning a taxpayer or group of taxpayers on behalf of whom he is intervening;

(j)  the Minister of Income Security, solely to the extent that the information is necessary to verify the eligibility of a person or a person’s family for a program provided for in the Act respecting income security (chapter S‐3.1.1), to determine the amount of benefits or advance payments, to identify a situation not declared by a beneficiary in accordance with paragraph 1 of section 65 of the said Act or to verify the place of residence and solvency of a person required to reimburse an amount under Division V of Chapter II of the said Act;

(k)  the Bureau de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Bureau de la statistique (chapter B‐8);

(l)  the Minister of Municipal Affairs, in respect of the name and address of the person who operates, or has operated, a gas distribution, telecommunications or electric power system and who is subject to section 221 of the Act respecting municipal taxation (chapter F‐2.1), and the amount of tax collected and of any arrears, refund or interest payable or credited;

(m)  the Régie de l’assurance-maladie du Québec, solely to the extent that the information is necessary for the purpose of verifying if a person is resident or is deemed to be resident in Québec within the meaning of the Health Insurance Act (chapter A‐29);

(n)  the Régie des rentes du Québec, solely to the extent that the information relates to the earnings and contributions of contributors and is needed to determine the amount of any benefit payable and to calculate the amount of any financial adjustment, or to the extent that the information is needed for the keeping of the Record of Contributors within the meaning of the Act respecting the Québec Pension Plan (chapter R‐9);

(o)   the Minister of Education, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for students (chapter A‐13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name of his employer.

No information so obtained may be disclosed in any manner.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312.

1997-03-20

69.1. For the purposes of section 69, a person or body mentioned in the second paragraph is entitled, to the extent provided, to examine the information obtained in the application of a fiscal law and any public servant may release the information or cause it to be released to such person or body.

The persons or bodies are:

(a)  the Comptroller of Finance, in respect of the exercise of the powers conferred by sections 13, 13.1, 14 and 14.1 of the Financial Administration Act (chapter A‐6);

(b)  the Conseil du trésor, in respect of an application contemplated in paragraph a that must be submitted to him for approval;

(c)  the Auditor General, in respect of audits and inquiries necessary in the performance of his duties;

(d)  the Minister of Finance, in respect of the information needed to evaluate and formulate the tax policy of the Government;

(e)  every functionary, employee or agent of a public body within the meaning of section 31.1.4, and every employee or agent of an agent of such a body, in respect of information communicated to him in the performance of his duties under the second paragraph of section 30.1 and sections 31 and 31.1.1;

(f)  the Minister of Natural Resources, in respect of information respecting operators within the meaning of the Mining Duties Act (chapter D‐15) that is necessary for the carrying out of the said Act;

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N‐1.1) and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Société québécoise de développement de la main-d’oeuvre, in respect of the name and address of an employer referred to in the Act to foster the development of manpower training (chapter D‐7.1), his total payroll, his eligible training expenditures within the meaning of the regulations of the Société made pursuant to that Act and his contribution to the Fonds national de formation de la main-d’oeuvre;

(i)  the Public Protector, in respect of information concerning a taxpayer or group of taxpayers on behalf of whom he is intervening;

(j)  the Minister of Income Security, solely to the extent that the information is necessary to verify the eligibility of a person or a person’s family for a program provided for in the Act respecting income security (chapter S‐3.1.1), to determine the amount of benefits or advance payments, to identify a situation not declared by a beneficiary in accordance with paragraph 1 of section 65 of the said Act or to verify the place of residence and solvency of a person required to reimburse an amount under Division V of Chapter II of the said Act;

(k)  the Bureau de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Bureau de la statistique (chapter B‐8);

(l)  the Minister of Municipal Affairs, in respect of the name and address of the person who operates, or has operated, a gas distribution, telecommunications or electric power system and who is subject to section 221 of the Act respecting municipal taxation (chapter F‐2.1), and the amount of tax collected and of any arrears, refund or interest payable or credited;

(m)  the Régie de l’assurance-maladie du Québec, solely to the extent that the information is necessary for the purpose of verifying if a person is resident or is deemed to be resident in Québec within the meaning of the Health Insurance Act (chapter A‐29);

(n)  the Régie des rentes du Québec, solely to the extent that the information relates to the earnings and contributions of contributors and is needed to determine the amount of any benefit payable and to calculate the amount of any financial adjustment, or to the extent that the information is needed for the keeping of the Record of Contributors within the meaning of the Act respecting the Québec Pension Plan (chapter R‐9);

(o)   the Minister of Education, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for students (chapter A‐13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name of his employer.

No information so obtained may be disclosed in any manner.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104.

1996-06-20

69.1. For the purposes of section 69, a person or body mentioned in the second paragraph is entitled, to the extent provided, to examine the information obtained in the application of a fiscal law and any public servant may release the information or cause it to be released to such person or body.

The persons or bodies are:

(a)  the Comptroller of Finance, in respect of the exercise of the powers conferred by sections 13, 13.1, 14 and 14.1 of the Financial Administration Act (chapter A‐6);

(b)  the Conseil du trésor, in respect of an application contemplated in paragraph a that must be submitted to him for approval;

(c)  the Auditor General, in respect of audits and inquiries necessary in the performance of his duties;

(d)  the Minister of Finance, in respect of the information needed to evaluate and formulate the tax policy of the Government;

(e)  every functionary, employee or agent of a public body within the meaning of section 31.1.4, and every employee or agent of an agent of such a body, in respect of information communicated to him in the performance of his duties under the second paragraph of section 30.1 and sections 31 and 31.1.1;

(f)  the Minister of Natural Resources, in respect of information respecting operators within the meaning of the Mining Duties Act (chapter D‐15) that is necessary for the carrying out of the said Act;

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N‐1.1) and, where such an employer is a legal person, its juridical status and the names and addresses of its directors;

(h)  the Société québécoise de développement de la main-d’oeuvre, in respect of the name and address of an employer referred to in the Act to foster the development of manpower training (chapter D‐7.1), his total payroll, his eligible training expenditures within the meaning of the regulations of the Société made pursuant to that Act and his contribution to the Fonds national de formation de la main-d’oeuvre;

(i)  the Public Protector, in respect of information concerning a taxpayer or group of taxpayers on behalf of whom he is intervening;

(j)  the Minister of Income Security, solely to the extent that the information is necessary to verify the eligibility of a person or a person’s family for a program provided for in the Act respecting income security (chapter S‐3.1.1), to determine the amount of benefits or advance payments, to identify a situation not declared by a beneficiary in accordance with paragraph 1 of section 65 of the said Act or to verify the place of residence and solvency of a person required to reimburse an amount under Division V of Chapter II of the said Act;

(k)  the Bureau de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Bureau de la statistique (chapter B‐8);

(l)  the Minister of Municipal Affairs, in respect of the name and address of the person who operates, or has operated, a gas distribution, telecommunications or electric power system and who is subject to section 221 of the Act respecting municipal taxation (chapter F‐2.1), and the amount of tax collected and of any arrears, refund or interest payable or credited;

(m)  the Régie de l’assurance-maladie du Québec, solely to the extent that the information is necessary for the purpose of verifying if a person is resident or is deemed to be resident in Québec within the meaning of the Health Insurance Act (chapter A‐29);

(n)  the Régie des rentes du Québec, solely to the extent that the information relates to the earnings and contributions of contributors and is needed to determine the amount of any benefit payable and to calculate the amount of any financial adjustment, or to the extent that the information is needed for the keeping of the Record of Contributors within the meaning of the Act respecting the Québec Pension Plan (chapter R‐9);

(o)   the Minister of Education, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for students (chapter A‐13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name of his employer.

No information so obtained may be disclosed in any manner.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4.

1996-01-01

69.1. For the purposes of section 69, a person or body mentioned in the second paragraph is entitled, to the extent provided, to examine the information obtained in the application of a fiscal law and any public servant may release the information or cause it to be released to such person or body.

The persons or bodies are:

(a)  the Comptroller of Finance, in respect of an application for striking off of a bad debt submitted to him by the Deputy Minister for the obtaining of a certificate of conformity and in respect of information communicated to him under the second paragraph of section 30.1 and section 31.1.1;

(b)  the Conseil du trésor, in respect of an application contemplated in paragraph a that must be submitted to him for approval;

(c)  the Auditor General, in respect of audits and inquiries necessary in the performance of his duties;

(d)  the Minister of Finance, in respect of the information needed to evaluate and formulate the tax policy of the Government;

(e)  every functionary, employee or agent of a public body within the meaning of section 31.1.4, and every employee or agent of an agent of such a body, in respect of information communicated to him in the performance of his duties under the second paragraph of section 30.1 and sections 31 and 31.1.1;

(f)  the Minister of Natural Resources, in respect of information respecting operators within the meaning of the Mining Duties Act (chapter D‐15) that is necessary for the carrying out of the said Act;

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N‐1.1) and, where such an employer is a legal person, its juridical status and the names and addresses of its directors;

(h)  the Société québécoise de développement de la main-d’oeuvre, in respect of the name and address of an employer referred to in the Act to foster the development of manpower training (chapter D‐7.1), his total payroll, his eligible training expenditures within the meaning of the regulations of the Société made pursuant to that Act and his contribution to the Fonds national de formation de la main-d’oeuvre;

(i)  the Public Protector, in respect of information concerning a taxpayer or group of taxpayers on behalf of whom he is intervening;

(j)  the Minister of Income Security, solely to the extent that the information is necessary to verify the eligibility of a person or a person’s family for a program provided for in the Act respecting income security (chapter S‐3.1.1), to determine the amount of benefits or advance payments, to identify a situation not declared by a beneficiary in accordance with paragraph 1 of section 65 of the said Act or to verify the place of residence and solvency of a person required to reimburse an amount under Division V of Chapter II of the said Act.

No information so obtained may be disclosed in any manner.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22.

1995-12-15

69.1. For the purposes of section 69, a person or body mentioned in the second paragraph is entitled, to the extent provided, to examine the information obtained in the application of a fiscal law and any public servant may release the information or cause it to be released to such person or body.

The persons or bodies are:

(a)  the Comptroller of Finance, in respect of an application for striking off of a bad debt submitted to him by the Deputy Minister for the obtaining of a certificate of conformity and in respect of information communicated to him under the second paragraph of section 30.1 and section 31.1.1;

(b)  the Conseil du trésor, in respect of an application contemplated in paragraph a that must be submitted to him for approval;

(c)  the Auditor General, in respect of audits and inquiries necessary in the performance of his duties;

(d)  the Minister of Finance, in respect of the information needed to evaluate and formulate the tax policy of the Government;

(e)  every functionary, employee or agent of a public body within the meaning of section 31.1.4, and every employee or agent of an agent of such a body, in respect of information communicated to him in the performance of his duties under the second paragraph of section 30.1 and sections 31 and 31.1.1;

(f)  the Minister of Natural Resources, in respect of information respecting operators within the meaning of the Mining Duties Act (chapter D‐15) that is necessary for the carrying out of the said Act;

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N‐1.1) and, where such an employer is a legal person, its juridical status and the names and addresses of its directors;

(h)  the Société québécoise de développement de la main-d’oeuvre, in respect of the name and address of an employer referred to in the Act to foster the development of manpower training (chapter D‐7.1), his total payroll, his eligible training expenditures within the meaning of the regulations of the Société made pursuant to that Act and his contribution to the Fonds national de formation de la main-d’oeuvre;

(i)  the Public Protector, in respect of information concerning a taxpayer or group of taxpayers on behalf of whom he is intervening.

No information so obtained may be disclosed in any manner.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277.

1995-06-22

69.1. For the purposes of section 69, a person or body mentioned in the second paragraph is entitled, to the extent provided, to examine the information obtained in the application of a fiscal law and any public servant may release the information or cause it to be released to such person or body.

The persons or bodies are:

(a)  the Comptroller of Finance, in respect of an application for striking off of a bad debt submitted to him by the Deputy Minister for the obtaining of a certificate of conformity and in respect of information communicated to him under section 31.1.1;

(b)  the Conseil du trésor, in respect of an application contemplated in paragraph a that must be submitted to him for approval;

(c)  the Auditor General, in respect of audits and inquiries necessary in the performance of his duties;

(d)  the Minister of Finance, in respect of the information needed to evaluate and formulate the tax policy of the Government;

(e)  every functionary, employee or agent of a public body within the meaning of section 31.1.4, and every employee or agent of an agent of such a body, in respect of information communicated to him in the performance of his duties under sections 31 and 31.1.1;

(f)  the Minister of Natural Resources, in respect of information respecting operators within the meaning of the Mining Duties Act (chapter D‐15) that is necessary for the carrying out of the said Act;

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N‐1.1) and, where such an employer is a legal person, its juridical status and the names and addresses of its directors;

(h)  the Société québécoise de développement de la main-d’oeuvre, in respect of the name and address of an employer referred to in the Act to foster the development of manpower training (chapter D‐7.1), his total payroll, his eligible training expenditures within the meaning of the regulations of the Société made pursuant to that Act and his contribution to the Fonds national de formation de la main-d’oeuvre;

(i)  the Public Protector, in respect of information concerning a taxpayer or group of taxpayers on behalf of whom he is intervening.

No information so obtained may be disclosed in any manner.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50.

1995-01-30

69.1. For the purposes of section 69, a person or body mentioned in the second paragraph is entitled, to the extent provided, to examine the information obtained in the application of a fiscal law and any public servant may release the information or cause it to be released to such person or body.

The persons or bodies are:

(a)  the Comptroller of Finance, in respect of an application for striking off of a bad debt submitted to him by the Deputy Minister for the obtaining of a certificate of conformity and in respect of information communicated to him under section 31.1.1;

(b)  the Conseil du trésor, in respect of an application contemplated in paragraph a that must be submitted to him for approval;

(c)  the Auditor General, in respect of audits and inquiries necessary in the performance of his duties;

(d)  the Minister of Finance, in respect of the information needed to evaluate and formulate the tax policy of the Government;

(e)  every functionary, employee or agent of a public body within the meaning of section 31.1.4, and every employee or agent of an agent of such a body, in respect of information communicated to him in the performance of his duties under sections 31 and 31.1.1;

(f)  the Minister of Natural Resources, in respect of information respecting operators within the meaning of the Mining Duties Act (chapter D‐15) that is necessary for the carrying out of the said Act;

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N‐1.1) and, where such an employer is a legal person, its juridical status and the names and addresses of its directors.

No information so obtained may be disclosed in any manner.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213.

1994-12-21

69.1. For the purposes of section 69, a person or body mentioned in the second paragraph is entitled, to the extent provided, to examine the information obtained in the application of a fiscal law and any public servant may release the information or cause it to be released to such person or body.

The persons or bodies are:

(a)  the Comptroller of Finance, in respect of an application for striking off of a bad debt submitted to him by the Deputy Minister for the obtaining of a certificate of conformity and in respect of information communicated to him under section 31.1.1;

(b)  the Conseil du trésor, in respect of an application contemplated in paragraph a that must be submitted to him for approval;

(c)  the Auditor General, in respect of audits and inquiries necessary in the performance of his duties;

(d)  the Minister of Finance, in respect of the information needed to evaluate and formulate the tax policy of the Government;

(e)  every functionary, employee or agent of a public body within the meaning of section 31.1.4, and every employee or agent of an agent of such a body, in respect of information communicated to him in the performance of his duties under sections 31 and 31.1.1;

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N‐1.1) and, where such an employer is a legal person, its juridical status and the names and addresses of its directors.

No information so obtained may be disclosed in any manner.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13.

1993-12-17

69.1. For the purposes of section 69, a person or body mentioned in the second paragraph is entitled, to the extent provided, to examine the information obtained in the application of a fiscal law and any public servant may release the information or cause it to be released to such person or body.

The persons or bodies are:

(a)  the Comptroller of Finance, in respect of an application for striking off of a bad debt submitted to him by the Deputy Minister for the obtaining of a certificate of conformity and in respect of information communicated to him under section 31.1.1;

(b)  the Conseil du trésor, in respect of an application contemplated in paragraph a that must be submitted to him for approval;

(c)  the Auditor General, in respect of audits and inquiries necessary in the performance of his duties;

(d)  the Minister of Finance, in respect of the information needed to evaluate and formulate the tax policy of the Government;

(e)  every functionary, employee or agent of a public body within the meaning of section 31.1.4, and every employee or agent of an agent of such a body, in respect of information communicated to him in the performance of his duties under sections 31 and 31.1.1.

No information so obtained may be disclosed in any manner.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44.

1985-06-20

69.1. For the purposes of section 69, a person or body mentioned in the second paragraph is entitled, to the extent provided, to examine the information obtained in the application of a fiscal law and any public servant may release the information or cause it to be released to such person or body.

The persons or bodies are:

(a)  the Comptroller of Finance, in respect of an application for striking off of a bad debt submitted to him by the Deputy Minister for the obtaining of a certificate of conformity;

(b)  the Conseil du trésor, in respect of an application contemplated in paragraph a that must be submitted to him for approval;

(c)  the Auditor General, in respect of audits and inquiries necessary in the performance of his duties.

No information so obtained may be disclosed in any manner.

1985, c. 25, s. 174.