A-6.002 - Tax Administration Act

Section 69.0.0.12 Disposition versions

2013-06-05

69.0.0.12. Subject to other exceptions provided for in this division, an employee of the Agency authorized by regulation may, without the consent of the person concerned, communicate information contained in a tax record to a member of a police force, to a department or to a public body responsible for the enforcement of an Act, with the authorization of a judge of the Court of Québec where the judge is satisfied on the basis of an affidavit that there is reasonable cause to believe that the information may serve to prevent or repress a serious offence within the meaning of subsection 1 of section 467.1 of the Criminal Code (R.S.C. 1985, c. C-46) or an offence referred to in the second paragraph other than a criminal or penal offence provided for in section 69.0.0.16, committed or about to be committed by a person.

The offences to which the first paragraph refers are the following:

(a)  an offence under Division IX of the Health Insurance Act (chapter A-29);

(b)  an offence under Chapter IX of the Building Act (chapter B-1.1);

(c)  an offence under Schedule I to the Act respecting contracting by public bodies (chapter C-65.1);

(d)  an offence under Chapter VII of the Act respecting labour standards (chapter N-1.1);

(e)  an offence under Division VII of Title VI of the Act respecting the Québec Pension Plan (chapter R-9);

(f)  an offence under Chapter XIV of the Act respecting occupational health and safety (chapter S-2.1); and

(g)  any other prescribed offence.

Every application for authorization made under this section and the record pertaining to the hearing are confidential. The clerk of the Court of Québec shall take the necessary measures to preserve the confidentiality of the record relating to the application for authorization and of any information relating thereto.

The judge to whom the application for authorization is made shall hear the application ex parte and in camera. The judge may make any order the judge considers desirable to preserve the confidentiality of the application and the information submitted at the hearing. The record shall subsequently be sealed and kept in a place to which the public has no access.

The Minister shall, no later than 5 June 2016, report to the Government on the implementation of the amendments made to this section by chapter 10 of the statutes of 2013.

The report is tabled within 30 days in the National Assembly or, if the Assembly is not in session, within 30 days of resumption. The competent committee of the National Assembly shall examine the report.

2002, c. 5, s. 7; 2002, c. 46, s. 22; 2010, c. 31, s. 114; 2013, c. 10, s. 1.

2011-04-01

69.0.0.12. An employee of the Agency authorized by regulation may, without the consent of the person concerned, communicate information contained in a tax record to a member of a police force, with the authorization of a judge of the Court of Québec where the judge is satisfied on the basis of an affidavit that there is reasonable cause to believe that the information may serve to prevent or repress a serious offence committed or about to be committed by a person who is a member of a criminal organization or who participates or has participated in the activities of a criminal organization, whether or not the person has been convicted in relation to that participation.

Every application for authorization made under this section and the record pertaining to the hearing are confidential. The clerk of the Court of Québec shall take the necessary measures to preserve the confidentiality of the record relating to the application for authorization and of any information relating thereto.

The judge to whom the application for authorization is made shall hear the application ex parte and in camera. The judge may make any order the judge considers desirable to preserve the confidentiality of the application and the information submitted at the hearing. The record shall subsequently be sealed and kept in a place to which the public has no access.

In this section,

“criminal organization” means any group consisting of three or more persons, however organized, one of whose primary objects or activities is to commit or facilitate the commission of one or more serious offences which, if committed, could result, directly or indirectly, in a material benefit, in particular a financial benefit, for the group or a person who is a member of the group; however, such a criminal organization does not include a group of individuals formed by chance for the immediate perpetration of a single offence;

“serious offence” means an indictable offence for which the maximum punishment is imprisonment for five years or more or any other offence designated by regulation.

2002, c. 5, s. 7; 2002, c. 46, s. 22; 2010, c. 31, s. 114.

2002-12-11

69.0.0.12. A public servant or employee of the Ministère du Revenu authorized by regulation may, without the consent of the person concerned, communicate information contained in a tax record to a member of a police force, with the authorization of a judge of the Court of Québec where the judge is satisfied on the basis of an affidavit that there is reasonable cause to believe that the information may serve to prevent or repress a serious offence committed or about to be committed by a person who is a member of a criminal organization or who participates or has participated in the activities of a criminal organization, whether or not the person has been convicted in relation to that participation.

Every application for authorization made under this section and the record pertaining to the hearing are confidential. The clerk of the Court of Québec shall take the necessary measures to preserve the confidentiality of the record relating to the application for authorization and of any information relating thereto.

The judge to whom the application for authorization is made shall hear the application ex parte and in camera. The judge may make any order the judge considers desirable to preserve the confidentiality of the application and the information submitted at the hearing. The record shall subsequently be sealed and kept in a place to which the public has no access.

In this section,

“criminal organization” means any group consisting of three or more persons, however organized, one of whose primary objects or activities is to commit or facilitate the commission of one or more serious offences which, if committed, could result, directly or indirectly, in a material benefit, in particular a financial benefit, for the group or a person who is a member of the group; however, such a criminal organization does not include a group of individuals formed by chance for the immediate perpetration of a single offence;

“serious offence” means an indictable offence for which the maximum punishment is imprisonment for five years or more or any other offence designated by regulation.

2002, c. 5, s. 7; 2002, c. 46, s. 22.

2002-05-15

69.0.0.12. A public servant or employee of the Ministère du Revenu authorized by regulation may, without the consent of the person concerned, communicate information contained in a tax record to a member of a police force, with the authorization of a judge of the Court of Québec where the judge is satisfied on the basis of an affidavit that there is reasonable cause to believe that the information may serve to prevent or repress a serious offence committed or about to be committed by a person who is a member of a criminal organization or who participates or has participated in the activities of a criminal organization, whether or not the person has been convicted in relation to that participation.

Every application for authorization made under this section and the record pertaining to the hearing are confidential. The clerk of the Court of Québec shall take the necessary measures to preserve the confidentiality of the record relating to the application for authorization and of any information relating thereto.

The judge to whom the application for authorization is made shall hear the public servant or employee ex parte and in camera. The judge may make any order the judge considers desirable to preserve the confidentiality of the application and the information submitted at the hearing. The record shall subsequently be sealed and kept in a place to which the public has no access.

In this section,

“criminal organization” means any group consisting of three or more persons, however organized, one of whose primary objects or activities is to commit or facilitate the commission of one or more serious offences which, if committed, could result, directly or indirectly, in a material benefit, in particular a financial benefit, for the group or a person who is a member of the group; however, such a criminal organization does not include a group of individuals formed by chance for the immediate perpetration of a single offence;

“serious offence” means an indictable offence for which the maximum punishment is imprisonment for five years or more or any other offence designated by regulation.

2002, c. 5, s. 7.