Ministère de l'Emploi et de la Solidarité sociale
Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

A-6.002 - Tax Administration Act

Section 69.0.0.6
Disposition versions

Full text
69.0.0.6. Information contained in a tax record shall only be accessible, without the consent of the person concerned, in the cases and subject to the conditions set out below:
(a)  to the Minister or to a natural person designated by the Minister to assist the Minister, where the information is necessary for the exercise of his or her functions; in that respect, the Minister shall establish in writing, after consultation with the president and chief executive officer, the rules governing access to such information by the Minister and the persons so designated;
(b)  to an employee of the Agency who is qualified to receive the information, where the information is necessary for the exercise of his or her functions;
(c)  to the board of directors of the Agency insofar as the document does not reveal, even indirectly, the identity of the person concerned and the information is necessary for the exercise of the functions of the board.
The rules established pursuant to subparagraph a of the first paragraph shall take effect on the date indicated therein and shall be filed without delay with the Commission d’accès à l’information.
2002, c. 5, s. 7; 2010, c. 31, s. 109.
69.0.0.6. Within the Ministère du Revenu, information contained in a tax record shall only be accessible, without the consent of the person concerned, in the cases and subject to the conditions set out below:
(a)  to the Minister or to a natural person designated by the Minister to assist the Minister, where the information is necessary for the exercise of his or her functions; in that respect, the Minister shall establish in writing, after consultation with the Deputy Minister, the rules governing access to such information by the Minister and the persons so designated;
(b)  to a public servant or employee of the Ministère du Revenu who is qualified to receive the information, where the information is necessary for the exercise of his or her functions.
The rules established pursuant to subparagraph a of the first paragraph shall take effect on the date indicated therein and shall be filed without delay with the Commission d’accès à l’information.
2002, c. 5, s. 7.
© Gouvernement du Québec