A-6.002 - Tax Administration Act

Full text
69.0.0.16.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to a public body referred to in an order made 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), where the Agency is designated to act as an official source of government digital data for the purposes of that Act and the information is necessary for an administrative or public service purpose specified by the Government under section 12.14 of that Act.
Information communicated under the first paragraph is accessible only to persons qualified to receive it where such information is necessary for the discharge of their duties.
Such information may be used only for the administrative or public service purposes specified by the Government under section 12.14 of that Act.
Where the information may be communicated then used in a form that does not allow direct identification of the person concerned, it must be communicated then used in that form.
2021, c. 22, s. 16.