A-6.002 - Tax Administration Act

Section 69 Disposition versions

2011-04-01

69. The tax record of a person is confidential; no information contained in a person’s tax record may be used or communicated unless the person consents thereto or the use or communication is authorized by this Act.

A person’s tax record shall consist of the information held by the Minister in respect of the person for the application or enforcement of a fiscal law.

A judicial proceeding instituted for the application or enforcement of a fiscal law and the ensuing decision do not form part of a tax record.

A record created for the administration, direction or management of the Agency, or in connection with an offence under any of sections 71.3.1 to 71.3.3, is not a tax record.

1972, c. 22, s. 69; 1978, c. 25, s. 14; 1980, c. 11, s. 69; 1981, c. 24, s. 19; 1984, c. 35, s. 41; 1985, c. 25, s. 173; 1988, c. 4, s. 155; 1990, c. 4, s. 594; 1990, c. 59, s. 370; 1991, c. 67, s. 596; 1994, c. 22, s. 355; 1996, c. 33, s. 2; 1998, c. 16, s. 276; 2001, c. 78, s. 7; 2002, c. 5, s. 7; 2002, c. 46, s. 20; 2010, c. 31, s. 106.

2002-12-11

69. The tax record of a person is confidential; no information contained in a person’s tax record may be used or communicated unless the person consents thereto or the use or communication is authorized by this Act.

A person’s tax record shall consist of the information held by the Minister in respect of the person for the application or enforcement of a fiscal law.

A judicial proceeding instituted for the application or enforcement of a fiscal law and the ensuing decision do not form part of a tax record.

A record established for the administration or direction of the Ministère du Revenu, pursuant to the first paragraph of section 2 and sections 3 to 6, or for an offence, pursuant to sections 71.3.1 to 71.3.3, is not a tax record.

1972, c. 22, s. 69; 1978, c. 25, s. 14; 1980, c. 11, s. 69; 1981, c. 24, s. 19; 1984, c. 35, s. 41; 1985, c. 25, s. 173; 1988, c. 4, s. 155; 1990, c. 4, s. 594; 1990, c. 59, s. 370; 1991, c. 67, s. 596; 1994, c. 22, s. 355; 1996, c. 33, s. 2; 1998, c. 16, s. 276; 2001, c. 78, s. 7; 2002, c. 5, s. 7; 2002, c. 46, s. 20.

2002-05-15

69. The tax record of a person is confidential; no information contained in a person’s tax record may be used or communicated unless the person consents thereto or the use or communication is authorized by this Act.

A person’s tax record shall consist of the information held by the Minister in respect of the person, in whatever form, for the application or enforcement of a fiscal law.

Any proceeding or decision pertaining to the application or enforcement of a fiscal law filed at the office of a court does not form part of a tax record.

A record established for the administration or direction of the Ministère du Revenu, pursuant to the first paragraph of section 2 and sections 3 to 6, or for an offence, pursuant to sections 71.3.1 to 71.3.3, is not a tax record.

1972, c. 22, s. 69; 1978, c. 25, s. 14; 1980, c. 11, s. 69; 1981, c. 24, s. 19; 1984, c. 35, s. 41; 1985, c. 25, s. 173; 1988, c. 4, s. 155; 1990, c. 4, s. 594; 1990, c. 59, s. 370; 1991, c. 67, s. 596; 1994, c. 22, s. 355; 1996, c. 33, s. 2; 1998, c. 16, s. 276; 2001, c. 78, s. 7; 2002, c. 5, s. 7.

2001-12-20

69. All information obtained in the application of a fiscal law is confidential.No public servant shall use such information for any purpose not provided for by law, communicate such information or allow it to be communicated to a person not legally entitled thereto or allow such a person to examine a document containing such information or have access to it.

However, such confidential information may, on the written application of the person who provided the information or of his authorized representative, be communicated to a person designated in the application. In addition, a public servant may communicate confidential information to the taxpayer to whom the information relates. A public servant may not, however, reveal to a taxpayer the existence of information relating to the taxpayer provided by a third person or communicate such information to the taxpayer if this would allow the third person to be identified, unless the third person has given written consent to the information and its origin being disclosed to the taxpayer.

A public servant may, in order to prevent an act of violence, including a suicide, communicate information under the conditions prescribed in sections 59.1 and 60.1 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A‐2.1).

No public servant may be summoned or authorized to testify in respect of information referred to in the first paragraph or to produce a document containing such information or a document obtained, written or compiled by or on behalf of the Minister for the purposes of a fiscal law, except in the case of criminal proceedings or any proceedings relating to the administration or enforcement of an Act of the Parliament of Canada that provides for the imposition or collection of a tax or duty.

The fourth paragraph does not apply to proceedings between the interested party and the Deputy Minister, to an application for an injunction under section 68.1, to an appeal to the Commission de la fonction publique under the Public Service Act (chapter F‐3.1.1) or to a complaint or grievance arising out of a disciplinary or administrative measure and filed by a public servant with the labour commissioner general, the Labour Court or a grievance arbitrator, but the Minister, the Deputy Minister and the Associate Deputy Ministers of the Ministère du Revenu are not compellable; they must, however, on the written application of a party served at least 30 days before the date of hearing and specifying the facts requiring testimony, designate a public servant having knowledge of the facts to testify.

Where the Commission de la fonction publique, the labour commissioner general, the Labour Court, a grievance arbitrator or an inquiry commission established by the Government requires a public servant to testify, the testimony shall be given and, where applicable, the documents produced exclusively in camera, and such testimony or documents shall not be mentioned in any document, report, stenographic note or recording of that authority or at other public or in camera sittings thereof. The authority may order such measures as are necessary to ensure that confidential information or documents containing confidential information are not used or communicated for any purpose not relating to the proceedings.

Whoever contravenes this section is guilty of an offence and is liable to a fine of not more than $5 000.

For the purposes of this section, the words “public servant” mean the Minister, any public servant or former public servant of the Ministère du Revenu, any person acting or having acted for or on behalf of the Minister or the Deputy Minister in order to assist them in the carrying out of the objects of a fiscal law or in any other task which may be incumbent on them in the performance of their functions, as well as any person, association, partnership, body or department contemplated in the second paragraph of section 9 or in section 69.1 or 70.

Information that does not directly or indirectly reveal the identity of the person to whom it relates or that cannot be associated therewith is not confidential information.

1972, c. 22, s. 69; 1978, c. 25, s. 14; 1980, c. 11, s. 69; 1981, c. 24, s. 19; 1984, c. 35, s. 41; 1985, c. 25, s. 173; 1988, c. 4, s. 155; 1990, c. 4, s. 594; 1990, c. 59, s. 370; 1991, c. 67, s. 596; 1994, c. 22, s. 355; 1996, c. 33, s. 2; 1998, c. 16, s. 276; 2001, c. 78, s. 7.

1998-06-12

69. All information obtained in the application of a fiscal law is confidential.No public servant shall use such information for any purpose not provided for by law, communicate such information or allow it to be communicated to a person not legally entitled thereto or allow such a person to examine a document containing such information or have access to it.

However, such confidential information may, on the written application of the person who provided the information or of his authorized representative, be communicated to a person designated in the application. In addition, a public servant may communicate confidential information to the taxpayer to whom the information relates. A public servant may not, however, reveal to a taxpayer the existence of information relating to the taxpayer provided by a third person or communicate such information to the taxpayer if this would allow the third person to be identified, unless the third person has given written consent to the information and its origin being disclosed to the taxpayer.

No public servant may be summoned or authorized to testify in respect of information referred to in the first paragraph or to produce a document containing such information or a document obtained, written or compiled by or on behalf of the Minister for the purposes of a fiscal law, except in the case of criminal proceedings or any proceedings relating to the administration or enforcement of an Act of the Parliament of Canada that provides for the imposition or collection of a tax or duty.

The third paragraph does not apply to proceedings between the interested party and the Deputy Minister, to an application for an injunction under section 68.1, to an appeal to the Commission de la fonction publique under the Public Service Act (chapter F-3.1.1) or to a complaint or grievance arising out of a disciplinary or administrative measure and filed by a public servant with the labour commissioner general, the Labour Court or a grievance arbitrator, but the Minister, the Deputy Minister and the Associate Deputy Ministers of the Ministère du Revenu are not compellable; they must, however, on the written application of a party served at least 30 days before the date of hearing and specifying the facts requiring testimony, designate a public servant having knowledge of the facts to testify.

Where the Commission de la fonction publique, the labour commissioner general, the Labour Court, a grievance arbitrator or an inquiry commission established by the Government requires a public servant to testify, the testimony shall be given and, where applicable, the documents produced exclusively in camera, and such testimony or documents shall not be mentioned in any document, report, stenographic note or recording of that authority or at other public or in camera sittings thereof. The authority may order such measures as are necessary to ensure that confidential information or documents containing confidential information are not used or communicated for any purpose not relating to the proceedings.

Whoever contravenes this section is guilty of an offence and is liable to a fine of not more than $5 000.

For the purposes of this section, the words “public servant” mean the Minister, any public servant or former public servant of the Ministère du Revenu, any person acting or having acted for or on behalf of the Minister or the Deputy Minister in order to assist them in the carrying out of the objects of a fiscal law or in any other task which may be incumbent on them in the performance of their functions, as well as any person, association, partnership, body or department contemplated in the second paragraph of section 9 or in section 69.1 or 70.

Information that does not directly or indirectly reveal the identity of the person to whom it relates or that cannot be associated therewith is not confidential information.

1972, c. 22, s. 69; 1978, c. 25, s. 14; 1980, c. 11, s. 69; 1981, c. 24, s. 19; 1984, c. 35, s. 41; 1985, c. 25, s. 173; 1988, c. 4, s. 155; 1990, c. 4, s. 594; 1990, c. 59, s. 370; 1991, c. 67, s. 596; 1994, c. 22, s. 355; 1996, c. 33, s. 2; 1998, c. 16, s. 276.

1996-06-20

69. All information obtained in the application of a fiscal law is confidential.No public servant shall use such information for any purpose not provided for by law, communicate such information or allow it to be communicated to a person not legally entitled thereto or allow such a person to examine a document containing such information or have access to it.

However, such confidential information may, on the written application of the person who provided the information or of his authorized representative, be communicated to a person designated in the application. In addition, a public servant may communicate confidential information to the taxpayer to whom the information relates. A public servant may not, however, reveal to a taxpayer the existence of information relating to the taxpayer provided by a third person or communicate such information to the taxpayer if this would allow the third person to be identified, unless the third person has given written consent to the information and its origin being disclosed to the taxpayer.

No public servant may be summoned or authorized to testify in respect of information referred to in the first paragraph or to produce a document containing such information or a document obtained, written or compiled by or on behalf of the Minister for the purposes of a fiscal law, except in the case of criminal proceedings or any proceedings relating to the administration or enforcement of an Act of the Parliament of Canada that provides for the imposition or collection of a tax or duty.

The third paragraph does not apply to proceedings between the interested party and the Deputy Minister, to an application for an injunction under section 68.1, to an appeal to the Commission de la fonction publique under the Public Service Act (chapter F‐3.1.1) or to a complaint or grievance arising out of a disciplinary or administrative measure and filed by a public servant with the labour commissioner general, the Labour Court or a grievance arbitrator, but the Minister, the Deputy Minister and the Associate Deputy Ministers of Revenue are not compellable; they must, however, on the written application of a party served at least 30 days before the date of hearing and specifying the facts requiring testimony, designate a public servant having knowledge of the facts to testify.

Where the Commission de la fonction publique, the labour commissioner general, the Labour Court, a grievance arbitrator or an inquiry commission established by the Government requires a public servant to testify, the testimony shall be given and, where applicable, the documents produced exclusively in camera, and such testimony or documents shall not be mentioned in any document, report, stenographic note or recording of that authority or at other public or in camera sittings thereof. The authority may order such measures as are necessary to ensure that confidential information or documents containing confidential information are not used or communicated for any purpose not relating to the proceedings.

Whoever contravenes this section is guilty of an offence and is liable to a fine of not more than $5 000.

For the purposes of this section, the words “public servant” mean the Minister, any public servant or former public servant of the Ministère du Revenu, any person acting or having acted for or on behalf of the Minister or the Deputy Minister in order to assist them in the carrying out of the objects of a fiscal law or in any other task which may be incumbent on them in the performance of their functions, as well as any person, association, partnership, body or department contemplated in the second paragraph of section 9 or in section 69.1 or 70.

Information that does not directly or indirectly reveal the identity of the person to whom it relates or that cannot be associated therewith is not confidential information.

1972, c. 22, s. 69; 1978, c. 25, s. 14; 1980, c. 11, s. 69; 1981, c. 24, s. 19; 1984, c. 35, s. 41; 1985, c. 25, s. 173; 1988, c. 4, s. 155; 1990, c. 4, s. 594; 1990, c. 59, s. 370; 1991, c. 67, s. 596; 1994, c. 22, s. 355; 1996, c. 33, s. 2.

1994-06-17

69. All information obtained in the application of a fiscal law is confidential.No public servant shall use such information for any purpose not provided for by law, communicate such information or allow it to be communicated to a person not legally entitled thereto or allow such a person to examine a document containing such information or have access to it.

However, such information may, upon the written application of the person who provided the information or of his authorized representative, be communicated to a person designated in the application. In addition, information obtained from the author of a transfer of property, in respect of the cost, capital cost or adjusted cost base of that property to the taxpayer who acquired it through the said transfer may be communicated to the taxpayer where, under the Taxation Act (chapter I-3) or the Act respecting the application of the Taxation Act (chapter I-4), such cost, capital cost or adjusted cost base is an amount other than the consideration he paid for the property.

Notwithstanding any other Act, in the case of judicial proceedings other than criminal proceedings and proceedings relating to the administration or enforcement of a law of Canada that provides for the imposition or collection of a tax or duty, no functionary may be summoned or is authorized to testify in respect of any information contemplated in the first paragraph or to produce a document containing such information or a document obtained, written or compiled by or on behalf of the Minister for the purposes of a fiscal law.

The third paragraph does not apply to proceedings between the interested party and the Deputy Minister, to an application for an injunction under section 68.1, nor to an appeal to the Commission de la fonction publique under the Public Service Act (chapter F-3.1.1), but the Minister, the Deputy Minister and the assistant deputy ministers of Revenue cannot be prosecuted; they shall, however, upon the written application of a party served at least 30 days before the date of hearing and specifying the facts requiring a testimony, designate a public servant aware of the facts to testify.

Where the Commission de la fonction publique or an inquiry commission established by the Government requires a public servant to testify before it, the testimony is given and, where such is the case, documents are produced exclusively in camera, and such testimony and documents shall not be mentioned in any document, report, stenographic note or recording of the Commission, nor at the other public or in camera sittings thereof.

Whoever contravenes this section is guilty of an offence and is liable to a fine of not more than $5 000.

For the purposes of this section, the words “public servant” mean the Minister, any public servant or former public servant of the Ministère du Revenu, any person acting or having acted for or on behalf of the Minister or the Deputy Minister in order to assist them in the carrying out of the objects of a fiscal law or in any other task which may be incumbent on them in the performance of their functions, as well as any person, association, partnership, body or department contemplated in the second paragraph of section 9 or in section 69.1 or 70.

1972, c. 22, s. 69; 1978, c. 25, s. 14; 1980, c. 11, s. 69; 1981, c. 24, s. 19; 1984, c. 35, s. 41; 1985, c. 25, s. 173; 1988, c. 4, s. 155; 1990, c. 4, s. 594; 1990, c. 59, s. 370; 1991, c. 67, s. 596; 1994, c. 22, s. 355.

1992-07-01

69. All information obtained in the application of a fiscal law is confidential.No public servant shall use such information for any purpose not provided for by law, communicate such information or allow it to be communicated to a person not legally entitled thereto or allow such a person to examine a document containing such information or have access to it.

However, such information may, upon the written application of the person who provided the information or of his authorized representative, be communicated to a person designated in the application. In addition, information obtained from the author of a transfer of property, in respect of the cost, capital cost or adjusted cost base of that property to the taxpayer who acquired it through the said transfer may be communicated to the taxpayer where, under the Taxation Act (chapter I-3) or the Act respecting the application of the Taxation Act (chapter I-4), such cost, capital cost or adjusted cost base is an amount other than the consideration he paid for the property.

Notwithstanding any other Act, in the case of judicial proceedings other than criminal proceedings and proceedings resulting from an Act of the Parliament of Canada the administration and carrying out of which are entrusted wholly or in part to the Minister, no functionary may be summoned or is authorized to testify in respect of any information contemplated in the first paragraph or to produce a document containing such information or a document obtained, written or compiled by or on behalf of the Minister for the purposes of a fiscal law.

The third paragraph does not apply to proceedings between the interested party and the Deputy Minister, to an application for an injunction under section 68.1, nor to an appeal to the Commission de la fonction publique under the Public Service Act (chapter F-3.1.1), but the Minister, the Deputy Minister and the assistant deputy ministers of Revenue cannot be prosecuted; they shall, however, upon the written application of a party served at least 30 days before the date of hearing and specifying the facts requiring a testimony, designate a public servant aware of the facts to testify.

Where the Commission de la fonction publique or an inquiry commission established by the Government requires a public servant to testify before it, the testimony is given and, where such is the case, documents are produced exclusively in camera, and such testimony and documents shall not be mentioned in any document, report, stenographic note or recording of the Commission, nor at the other public or in camera sittings thereof.

Whoever contravenes this section is guilty of an offence and is liable to a fine of not more than $5 000.

For the purposes of this section, the words “public servant” mean the Minister, any public servant or former public servant of the Ministère du Revenu, any person acting or having acted for or on behalf of the Minister or the Deputy Minister in order to assist them in the carrying out of the objects of a fiscal law or in any other task which may be incumbent on them in the performance of their functions, as well as any person, association, partnership, body or department contemplated in the second paragraph of section 9 or in section 69.1 or 70.

1972, c. 22, s. 69; 1978, c. 25, s. 14; 1980, c. 11, s. 69; 1981, c. 24, s. 19; 1984, c. 35, s. 41; 1985, c. 25, s. 173; 1988, c. 4, s. 155; 1990, c. 4, s. 594; 1990, c. 59, s. 370; 1991, c. 67, s. 596.

1990-12-14

69. All information obtained in the application of a fiscal law is confidential.No public servant shall use such information for any purpose not provided for by law, communicate such information or allow it to be communicated to a person not legally entitled thereto or allow such a person to examine a document containing such information or have access to it.

However, such information may, upon the written application of the person who provided the information or of his authorized representative, be communicated to a person designated in the application. In addition, information obtained from the author of a transfer of property, in respect of the cost, capital cost or adjusted cost base of that property to the taxpayer who acquired it through the said transfer may be communicated to the taxpayer where, under the Taxation Act (chapter I-3) or the Act respecting the application of the Taxation Act (chapter I-4), such cost, capital cost or adjusted cost base is an amount other than the consideration he paid for the property.

Notwithstanding any other act, in the case of judicial proceedings other than criminal proceedings, no functionary may be summoned or is authorized to testify in respect of any information contemplated in the first paragraph or to produce a document obtained, written or compiled by or on behalf of the Minister for the purposes of a fiscal law.

The third paragraph does not apply to proceedings between the interested party and the Deputy Minister, to an application for an injunction under section 68.1, nor to an appeal to the Commission de la fonction publique under the Public Service Act (chapter F-3.1.1), but the Minister, the Deputy Minister and the assistant deputy ministers of Revenue cannot be prosecuted; they shall, however, upon the written application of a party served at least 30 days before the date of hearing and specifying the facts requiring a testimony, designate a public servant aware of the facts to testify.

Where the Commission de la fonction publique or an inquiry commission established by the Government requires a public servant to testify before it, the testimony is given and, where such is the case, documents are produced exclusively in camera, and such testimony and documents shall not be mentioned in any document, report, stenographic note or recording of the Commission, nor at the other public or in camera sittings thereof.

Whoever contravenes this section is guilty of an offence and is liable to a fine of not more than $5 000.

For the purposes of this section, the words “public servant” mean the Minister, any public servant or former public servant of the Ministère du Revenu, any person acting or having acted for or on behalf of the Minister or the Deputy Minister in order to assist them in the carrying out of the objects of a fiscal law or in any other task which may be incumbent on them in the performance of their functions, as well as any person, association, partnership, body or department contemplated in the second paragraph of section 9 or in section 69.1 or 70.

1972, c. 22, s. 69; 1978, c. 25, s. 14; 1980, c. 11, s. 69; 1981, c. 24, s. 19; 1984, c. 35, s. 41; 1985, c. 25, s. 173; 1988, c. 4, s. 155; 1990, c. 4, s. 594; 1990, c. 59, s. 370.

1990-10-01

69. All information obtained in the application of a fiscal law is confidential.No public servant shall use such information for any purpose not provided for by law, communicate such information or allow it to be communicated to a person not legally entitled thereto or allow such a person to examine a document containing such information or have access to it.

However, such information may, upon the written application of the person who provided the information or of his authorized representative, be communicated to a person designated in the application. In addition, information obtained from the author of a transfer of property, in respect of the cost, capital cost or adjusted cost base of that property to the taxpayer who acquired it through the said transfer may be communicated to the taxpayer where, under the Taxation Act (chapter I-3) or the Act respecting the application of the Taxation Act (chapter I-4), such cost, capital cost or adjusted cost base is an amount other than the consideration he paid for the property.

Notwithstanding any other act, in the case of judicial proceedings other than criminal proceedings, no functionary may be summoned or is authorized to testify in respect of any information contemplated in the first paragraph or to produce a document obtained, written or compiled by or on behalf of the Minister for the purposes of a fiscal law.

The third paragraph does not apply to proceedings between the interested party and the Deputy Minister, to an application for an injunction under section 68.1, nor to an appeal to the Commission de la fonction publique under the Public Service Act (chapter F-3.1.1), but the Minister, the Deputy Minister and the assistant deputy ministers of Revenue cannot be prosecuted; they shall, however, upon the written application of a party served at least 30 days before the date of hearing and specifying the facts requiring a testimony, designate a public servant aware of the facts to testify.

Where the Commission de la fonction publique or an inquiry commission established by the Government requires a public servant to testify before it, the testimony is given and, where such is the case, documents are produced exclusively in camera, and such testimony and documents shall not be mentioned in any document, report, stenographic note or recording of the Commission, nor at the other public or in camera sittings thereof.

Whoever contravenes this section is guilty of an offence and is liable to a fine of not more than $1 000.

For the purposes of this section, the words “public servant” mean the Minister, any public servant or former public servant of the Ministère du Revenu, any person acting or having acted for or on behalf of the Minister or the Deputy Minister in order to assist them in the carrying out of the objects of a fiscal law or in any other task which may be incumbent on them in the performance of their functions, as well as any person, association, partnership, body or department contemplated in the second paragraph of section 9 or in section 69.1 or 70.

1972, c. 22, s. 69; 1978, c. 25, s. 14; 1980, c. 11, s. 69; 1981, c. 24, s. 19; 1984, c. 35, s. 41; 1985, c. 25, s. 173; 1988, c. 4, s. 155; 1990, c. 4, s. 594.

1988-03-31

69. All information obtained in the application of a fiscal law is confidential.No public servant shall use such information for any purpose not provided for by law, communicate such information or allow it to be communicated to a person not legally entitled thereto or allow such a person to examine a document containing such information or have access to it.

However, such information may, upon the written application of the person who provided the information or of his authorized representative, be communicated to a person designated in the application. In addition, information obtained from the author of a transfer of property, in respect of the cost, capital cost or adjusted cost base of that property to the taxpayer who acquired it through the said transfer may be communicated to the taxpayer where, under the Taxation Act (chapter I-3) or the Act respecting the application of the Taxation Act (chapter I-4), such cost, capital cost or adjusted cost base is an amount other than the consideration he paid for the property.

Notwithstanding any other act, in the case of judicial proceedings other than criminal proceedings, no functionary may be summoned or is authorized to testify in respect of any information contemplated in the first paragraph or to produce a document obtained, written or compiled by or on behalf of the Minister for the purposes of a fiscal law.

The third paragraph does not apply to proceedings between the interested party and the Deputy Minister, to an application for an injunction under section 68.1, nor to an appeal to the Commission de la fonction publique under the Public Service Act (chapter F-3.1.1), but the Minister, the Deputy Minister and the assistant deputy ministers of Revenue cannot be prosecuted; they shall, however, upon the written application of a party served at least 30 days before the date of hearing and specifying the facts requiring a testimony, designate a public servant aware of the facts to testify.

Where the Commission de la fonction publique or an inquiry commission established by the Government requires a public servant to testify before it, the testimony is given and, where such is the case, documents are produced exclusively in camera, and such testimony and documents shall not be mentioned in any document, report, stenographic note or recording of the Commission, nor at the other public or in camera sittings thereof.

Whoever contravenes this section is guilty of an offence and is liable, on summary proceeding, in addition to payment of the costs, to a fine of not more than $1 000.

For the purposes of this section, the words “public servant” mean the Minister, any public servant or former public servant of the Ministère du Revenu, any person acting or having acted for or on behalf of the Minister or the Deputy Minister in order to assist them in the carrying out of the objects of a fiscal law or in any other task which may be incumbent on them in the performance of their functions, as well as any person, association, partnership, body or department contemplated in the second paragraph of section 9 or in section 69.1 or 70.

1972, c. 22, s. 69; 1978, c. 25, s. 14; 1980, c. 11, s. 69; 1981, c. 24, s. 19; 1984, c. 35, s. 41; 1985, c. 25, s. 173; 1988, c. 4, s. 155.

1985-06-20

69. All information obtained in the application of a fiscal law shall be confidential. No functionary shall communicate such information or allow it to be communicated to a person not legally entitled thereto or allow that person to take cognizance of a document containing such information or have access to it.

However, such information may, upon the written application of the person who provided the information or of his authorized representative, be communicated to the person designated in the application. In addition, information obtained from the author of the transfer of property, in respect of the cost or capital cost of that property to the taxpayer who acquired it through the said transfer may be communicated to the taxpayer where, under the Taxation Act (chapter I-3) or the Act respecting the application of the Taxation Act (chapter I-4), such cost or capital cost is an amount other than the consideration he paid for the property.

Notwithstanding any other act, in the case of judicial proceedings other than criminal proceedings, no functionary may be summoned or is authorized to testify in respect of any information contemplated in the first paragraph or to produce a document obtained, written or compiled by or on behalf of the Minister for the purposes of a fiscal law.

The third paragraph does not apply to proceedings between the interested party and the Deputy Minister, to an application for an injunction under section 68.1, nor to an appeal to the Commission de la fonction publique under the Public Service Act (chapter F-3.1.1), but the Minister, the Deputy Minister and the assistant deputy ministers of Revenue cannot be prosecuted; they shall, however, upon the written application of a party served at least 30 days before the date of hearing and specifying the facts requiring a testimony, designate a public servant aware of the facts to testify.

Where the Commission de la fonction publique or an inquiry commission established by the Government requires a public servant to testify before it, the testimony is given and, where such is the case, documents are produced exclusively in camera, and such testimony and documents shall not be mentioned in any document, report, stenographic note or recording of the Commission, nor at the other public or in camera sittings thereof.

Whoever contravenes this section is guilty of an offence and is liable, on summary proceeding, in addition to payment of the costs, to a fine of not more than $1 000.

For the purposes of this section, the words “public servant” mean the Minister, any public servant or former public servant of the Ministère du Revenu, any person acting or having acted for or on behalf of the Minister or the Deputy Minister in order to assist them in the carrying out of the objects of a fiscal law or in any other task which may be incumbent on them in the performance of their functions, as well as any person, association, partnership, body or department contemplated in the second paragraph of section 9.

1972, c. 22, s. 69; 1978, c. 25, s. 14; 1980, c. 11, s. 69; 1981, c. 24, s. 19; 1984, c. 35, s. 41; 1985, c. 25, s. 173.

1984-12-14

69. All information obtained in the application of a fiscal law shall be confidential. No functionary shall communicate such information or allow it to be communicated to a person not legally entitled thereto or allow that person to take cognizance of a document containing such information or have access to it.

However, such information may, upon the written application of the interested party or of his authorized representative, be communicated to the person designated in the application. In addition, information obtained from the author of the transfer of property, in respect of the cost or capital cost of that property to the taxpayer who acquired it through the said transfer may be communicated to the taxpayer where, under the Taxation Act (chapter I-3) or the Act respecting the application of the Taxation Act (chapter I-4), such cost or capital cost is an amount other than the consideration he paid for the property.

Notwithstanding any other act, in the case of judicial proceedings other than criminal proceedings, no functionary may be summoned or is authorized to testify in respect of any information contemplated in the first paragraph or to produce a document obtained, written or compiled by or on behalf of the Minister for the purposes of a fiscal law.

The third paragraph does not apply to proceedings between the interested party and the Deputy Minister of Revenue, to an application for an injunction under section 68.1, nor to an appeal to the Commission de la fonction publique under the Public Service Act (chapter F-3.1.1).

Where the Commission de la fonction publique or an inquiry commission established by the Government requires a public servant to testify before it, the testimony is given and, where such is the case, documents are produced exclusively in camera, and such testimony and documents shall not be mentioned in any document, report, stenographic note or recording of the Commission, nor at the other public or in camera sittings thereof.

Whoever contravenes this section is guilty of an offence and is liable, on summary proceeding, in addition to payment of the costs, to a fine of not more than $1 000.

For the purposes of this section, the words “public servant” mean the Minister, any public servant or former public servant of the Ministère du Revenu, any person acting or having acted for or on behalf of the Minister or the Deputy Minister in order to assist them in the carrying out of the objects of a fiscal law or in any other task which may be incumbent on them in the performance of their functions, as well as any person, association, partnership, body or department contemplated in the second paragraph of section 9.

1972, c. 22, s. 69; 1978, c. 25, s. 14; 1980, c. 11, s. 69; 1981, c. 24, s. 19; 1984, c. 35, s. 41.

1981-12-19

69. All information obtained in the application of a fiscal law shall be confidential. No functionary shall communicate such information or allow it to be communicated to a person not legally entitled thereto or allow that person to take cognizance of a document containing such information or have access to it.

However, such information may, upon the written application of the interested party or of his authorized representative, be communicated to the person designated in the application. In addition, information obtained from the author of the transfer of property, in respect of the cost or capital cost of that property to the taxpayer who acquired it through the said transfer may be communicated to the taxpayer where, under the Taxation Act (chapter I-3) or the Act respecting the application of the Taxation Act (chapter I-4), such cost or capital cost is an amount other than the consideration he paid for the property.

Notwithstanding any other act, in the case of judicial proceedings other than criminal proceedings, no functionary may be summoned or is authorized to testify in respect of any information contemplated in the first paragraph or to produce a document obtained, written or compiled by or on behalf of the Minister for the purposes of a fiscal law.

The preceding paragraph does not apply to proceedings between the interested party and the Deputy Minister of Revenue, nor to proceedings initiated by the Attorney General in view of obtaining an injunction against the interested party under a fiscal law.

Where an inquiry commission constituted by the Government requires a functionary to testify before it, the testimony is given and, where such is the case, documents are produced exclusively incamera, and such testimony and documents shall not be mentioned in any document, report, stenographic note or recording of the commission, nor at the other public or incamera sittings thereof.

Whoever contravenes this section is guilty of an offence and is liable, on summary proceeding, in addition to payment of the costs, to a fine of not more than one thousand dollars.

For the purposes of this section, the word “functionary” means any functionary or former functionary of the Ministère du Revenu, as well as any person acting or having acted for or on behalf of the Minister of Revenue or the Deputy Minister of Revenue in order to assist them in the carrying out of the objects of a fiscal law or in any other task which may be incumbent on them in the performance of their functions.

1972, c. 22, s. 69; 1978, c. 25, s. 14; 1980, c. 11, s. 69; 1981, c. 24, s. 19.

1980-07-18

69. All information obtained in the application of a fiscal law shall be confidential. No functionary shall communicate such information or allow it to be communicated to a person not legally entitled thereto or allow that person to take cognizance of a document containing such information or have access to it.

However, such information may, upon the written application of the interested party or of his authorized representative, be communicated to the person designated in the application.

Notwithstanding any other act, in the case of judicial proceedings other than criminal proceedings, no functionary may be summoned or is authorized to testify in respect of any information contemplated in the first paragraph or to produce a document obtained, written or compiled by or on behalf of the Minister for the purposes of a fiscal law.

The preceding paragraph does not apply to proceedings between the interested party and the Deputy Minister of Revenue, nor to proceedings initiated by the Attorney General in view of obtaining an injunction against the interested party under a fiscal law.

Where an inquiry commission constituted by the Government requires a functionary to testify before it, the testimony is given and, where such is the case, documents are produced exclusively incamera, and such testimony and documents shall not be mentioned in any document, report, stenographic note or recording of the commission, nor at the other public or incamera sittings thereof.

Whoever contravenes this section is guilty of an offence and is liable, on summary proceeding, in addition to payment of the costs, to a fine of not more than one thousand dollars.

For the purposes of this section, the word “functionary” means any functionary or former functionary of the Ministère du Revenu, as well as any person acting or having acted for or on behalf of the Minister of Revenue or the Deputy Minister of Revenue in order to assist them in the carrying out of the objects of a fiscal law or in any other task which may be incumbent on them in the performance of their functions.

1972, c. 22, s. 69; 1978, c. 25, s. 14; 1980, c. 11, s. 69.

1978-12-22

69. All information obtained in the application of a fiscal law shall be confidential. No functionary shall communicate such information or allow it to be communicated to a person not legally entitled thereto or allow that person to take cognizance of a document containing such information or have access to it.

However, such information may, upon the written application of the interested party or of his authorized representative, be communicated to the person designated in the application.

Notwithstanding any other law, no functionary is authorized, in the case of judicial proceedings other than criminal proceedings, to testify in respect of any information contemplated in the first paragraph or to produce a document obtained, written or compiled by or on behalf of the Minister for the purposes of a fiscal law.

The preceding paragraph does not apply to proceedings between the interested party and the Deputy Minister of Revenue, nor to proceedings initiated by the Attorney-General in view of obtaining an injunction against the interested party under a fiscal law.

Where an inquiry commission constituted by the Gouvernement requires a functionary to testify before it, the testimony is given and, where such is the case, documents are produced exclusively incamera, and such testimony and documents shall not be mentioned in any document, report, stenographic note or recording of the commission, nor at the other public or incamera sittings thereof.

Whoever contravenes this section is guilty of an offence and is liable, on summary proceeding, in addition to payment of the costs, to a fine of not more than one thousand dollars.

For the purposes of this section, the word “functionary” means any functionary or former functionary of the Ministère du revenu, as well as any person acting or having acted for or on behalf of the Minister of Revenue or the Deputy Minister of Revenue in order to assist them in the carrying out of the objects of a fiscal law or in any other task which may be incumbent on them in the performance of their functions.

1972, c. 22, s. 69; 1978, c. 25, s. 14.

1977-12-31

69. All information obtained in the application of a fiscal law shall be confidential. No functionary shall communicate such information or allow it to be communicated to a person not legally entitled thereto or allow that person to take cognizance of a document containing such information or have access to it.

However, such information may, upon the written application of the interested party or of his authorized representative, be communicated to the person designated in the application.

Whoever contravenes this section is guilty of an offence and is liable, on summary proceeding, in addition to payment of the costs, to a fine of not more than one thousand dollars.

1972, c. 22, s. 69.