A-6.002 - Tax Administration Act

Section 69.0.0.17 Disposition versions

2011-04-01

69.0.0.17. Where, for a purpose provided for in section 69.0.0.7, a contract that involves the communication of information contained in a tax record is awarded to a person, the information may be communicated to the person without the consent of the person concerned if the information is necessary for the performance of the contract.

A person to whom a contract is awarded in accordance with the first paragraph, or another person referred to in this paragraph, may award to another person a contract that involves the communication of information contained in a tax record and obtained in accordance with the first paragraph, if the person first obtains the authorization of the president and chief executive officer or of a person designated by the president and chief executive officer, and may communicate that information to that other person if the information is necessary for the performance of the contract.

A person who performs a contract referred to in this section in connection with which information contained in a tax record is communicated is bound by the following obligations:

(a)  to take the necessary measures to preserve the confidentiality of the information communicated;

(b)  except where exempted by the president and chief executive officer or by a person designated by the president and chief executive officer, to transmit to the president and chief executive officer or to the person designated, on the prescribed form and before the information is communicated, a confidentiality agreement completed by every person to whom the information may be communicated;

(c)  to use the information only in the performance of the contract;

(d)  to communicate the information only to a person providing services in connection with a contract referred to in this paragraph or to an employee of the Agency, insofar as the information is necessary for the exercise of the person’s functions;

(e)  where the contract is performed on the premises of the Agency, to refrain from transmitting any information or transporting any document containing such information outside those premises, except where permitted by the president and chief executive officer or a person designated by the president and chief executive officer, and to refrain from retaining such a document after the termination of the contract;

(f)  where part or all of the contract is performed outside the premises of the Agency, to remit to the president and chief executive officer or to a person designated by the president and chief executive officer, immediately after the termination of the contract, any document containing such information;

(g)  to notify without delay the president and chief executive officer or a person designated by the president and chief executive officer of any breach or attempted breach by any person of any obligation relating to confidentiality set out in this division, in the confidentiality agreement or in the contract;

(h)  to allow the president and chief executive officer or a person designated by the president and chief executive officer to make any verification or inquiry relating to the confidentiality of the information communicated.

Except where the contract is awarded to a member of a professional order referred to in Schedule I to the Professional Code (chapter C-26) who is bound by professional secrecy, the contract must be made in writing and set out the obligations under the third paragraph.

2002, c. 5, s. 7; 2010, c. 31, s. 118.

2002-05-15

69.0.0.17. Where the Minister, for a purpose provided for in section 69.0.0.7, awards to a person a contract that involves the communication of information contained in a tax record, the information may be communicated to the person without the consent of the person concerned if the information is necessary for the performance of the contract.

A person to whom a contract is awarded in accordance with the first paragraph, or another person referred to in this paragraph, may award to another person a contract that involves the communication of information contained in a tax record and obtained in accordance with the first paragraph, if the person first obtains the authorization of the Deputy Minister or of a person designated by the Deputy Minister, and may communicate that information to that other person if the information is necessary for the performance of the contract.

A person who performs a contract referred to in this section in connection with which information contained in a tax record is communicated is bound by the following obligations:

(a)  to take the necessary measures to preserve the confidentiality of the information communicated;

(b)  except where exempted by the Deputy Minister or by a person designated by the Deputy Minister, to transmit to the Deputy Minister or to the person designated, on the prescribed form and before the information is communicated, a confidentiality agreement completed by every person to whom the information may be communicated;

(c)  to use the information only in the performance of the contract;

(d)  to communicate the information only to a person providing services in connection with a contract referred to in this paragraph or to a public servant or employee of the Ministère du Revenu, insofar as the information is necessary for the exercise of the person’s functions;

(e)  where the contract is performed on the premises of the Ministère du Revenu, to refrain from transmitting any information or transporting any document containing such information outside those premises, except where permitted by the Deputy Minister or a person designated by the Deputy Minister, and to refrain from retaining such a document after the termination of the contract;

(f)  where part or all of the contract is performed outside the premises of the Ministère du Revenu, to remit to the Deputy Minister or to a person designated by the Deputy Minister, immediately after the termination of the contract, any document containing such information;

(g)  to notify without delay the Deputy Minister or a person designated by the Deputy Minister of any breach or attempted breach by any person of any obligation relating to confidentiality set out in this division, in the confidentiality agreement or in the contract;

(h)  to allow the Deputy Minister or a person designated by the Deputy Minister to make any verification or inquiry relating to the confidentiality of the information communicated.

Except where the contract is awarded to a member of a professional order referred to in Schedule I to the Professional Code (chapter C-26) who is bound by professional secrecy, the contract must be made in writing and set out the obligations under the third paragraph.

2002, c. 5, s. 7.