A-6.002 - Tax Administration Act

Section 69.0.0.11 Disposition versions

2024-07-01

69.0.0.11. An employee of the Agency may communicate information contained in a tax record, without the consent of the person concerned, to protect a person or an identifiable group of persons where the employee has reasonable cause to believe that a serious risk of death or of serious bodily injury, related in particular to a disappearance or to an act of violence, including a suicide attempt, threatens the person or group and where the nature of the threat generates a sense of urgency.

In such a case, the information may be communicated to the person or persons exposed to the risk, to their representative or to any person who may provide assistance. Only the information necessary for the purposes of the communication may be communicated to them.

Where information is communicated in such a case, the person in charge of the protection of personal information shall record the communication in a register kept for such purpose.

The president and chief executive officer shall determine the terms and conditions according to which the information may be communicated.

No proceedings may be brought against the employee for communicating information in good faith under this section. The same applies to any person who participates in good faith in such a communication, even indirectly.

For the purposes of the first paragraph, “serious bodily injury” means any physical or psychological injury that is significantly detrimental to the physical integrity or the health or well-being of a person or an identifiable group of persons.

2002, c. 5, s. 7; 2010, c. 31, s. 113; 2017, c. 10, s. 24; 2023, c. 5, s. 194.

2017-05-30

69.0.0.11. An employee of the Agency may communicate information contained in a tax record, without the consent of the person concerned, to prevent an act of violence, including suicide, where the employee believes on reasonable grounds that there is a serious risk of death or serious bodily injury threatening a person or an identifiable group of persons and where the nature of the threat generates a sense of urgency.

In such a case, the information may be communicated to the person or persons exposed to the danger, to their representative or to any person who may provide assistance.

Only the information necessary for the purposes of the communication may be communicated.

Where information is communicated in such a case, the person in charge of the protection of personal information shall record the communication in a register kept for such purpose.

The president and chief executive officer shall determine the terms and conditions according to which the information may be communicated.

For the purposes of the first paragraph, “serious bodily injury” means any physical or psychological injury that is significantly detrimental to the physical integrity or the health or well-being of a person or an identifiable group of persons.

2002, c. 5, s. 7; 2010, c. 31, s. 113; 2017, c. 10, s. 24.

2011-04-01

69.0.0.11. An employee of the Agency may communicate information contained in a tax record, without the consent of the person concerned, to prevent an act of violence, including suicide, where the employee believes on reasonable grounds that there is imminent danger of death or serious bodily injury to a person or identifiable group of persons or where there is an emergency situation that threatens their lives, health or safety.

In such a case, the information may be communicated to the person or persons exposed to the danger, to their representative or to any person who may provide assistance.

Only the information necessary for the purposes of the communication may be communicated.

Where information is communicated in such a case, the person in charge of the protection of personal information shall record the communication in a register kept for such purpose.

The president and chief executive officer shall determine the terms and conditions according to which the information may be communicated.

2002, c. 5, s. 7; 2010, c. 31, s. 113.

2002-05-15

69.0.0.11. A public servant or employee of the Ministère du Revenu may communicate information contained in a tax record, without the consent of the person concerned, to prevent an act of violence, including suicide, where the public servant or employee believes on reasonable grounds that there is imminent danger of death or serious bodily injury to a person or identifiable group of persons or where there is an emergency situation that threatens their lives, health or safety.

In such a case, the information may be communicated to the person or persons exposed to the danger, to their representative or to any person who may provide assistance.

Only the information necessary for the purposes of the communication may be communicated.

Where information is communicated in such a case, the person in charge of the protection of personal information within the Ministère du Revenu shall record the communication in a register kept for such purpose.

The Deputy Minister must issue a directive establishing the terms and conditions according to which the information may be communicated. The public servants and employees of the department are bound to comply with the directive.

2002, c. 5, s. 7.