A-6.002 - Tax Administration Act

Section 69.0.0.7 Disposition versions

2021-09-13

69.0.0.7. Information contained in a tax record shall not be used within the Agency without the consent of the person concerned except for the following purposes:

(a)  the application or enforcement of a fiscal law;

(b)  the application or enforcement of

i.  the Act to facilitate the payment of support (chapter P-2.2);

ii.  (subparagraph repealed);

iii.  the Shelter Allowance Program for the elderly and families established under an order in council made under sections 3 and 3.1 of the Act respecting the Société d’habitation du Québec (chapter S-8);

iv.  section 13.1 of the Highway Safety Code (chapter C-24.2);

v.  (subparagraph repealed);

vi.  the Unclaimed Property Act (chapter B-5.1);

vii.  the Money-Services Businesses Act (chapter E-12.000001);

(b.1)  (subparagraph repealed);

(b.2)  the provisional administration of property entrusted to the Minister under an Act;

(b.3)  the carrying out of a mandate assigned to the Minister by an Act whose administration is not the responsibility of the Minister;

(b.4)  the application of Chapter II.4 of the Act respecting the governance and management of the information resources of public bodies and government enterprises (chapter G-1.03);

(c)  the carrying out of a study or research or the production of statistics;

(d)  the administration, direction or management of the Agency or the application of sections 71.3.1 to 71.3.3;

(e)  the carrying out of surveys to ascertain the expectations and satisfaction of the population with respect to the Acts and programs under the administration of the Agency provided that, as regards an Act, a chapter or a program referred to in subparagraph b, only the persons to whom that Act, chapter or program applies are surveyed.

For the purposes mentioned in subparagraph e of the first paragraph, the Agency shall prepare a three-year plan for the surveys it intends to carry out which involve the use of information contained in a tax record. The Agency shall submit the plan to the Commission d’accès à l’information for an opinion.

The Commission d’accès à l’information shall issue an opinion on the plan within 60 days of receiving it. Should the Commission d’accès à l’information give an unfavourable opinion, the plan may be submitted to the Government for approval.

The three-year plan, together with the opinion of the Commission d’accès à l’information and, where applicable, the approval of the Government, shall be tabled in the National Assembly within 30 days of the date of the opinion or approval if the Assembly is sitting or, if it is not in session, within 30 days of resumption.

Each year, the Agency shall prepare a report on the surveys that were carried out. The Commission d’accès à l’information shall issue an opinion on the report within 60 days of receiving it. The report, together with the opinion, shall be tabled in the National Assembly within 30 days of the date of the opinion if the Assembly is sitting or, if it is not in session, within 30 days of resumption.

2002, c. 5, s. 7; 2002, c. 62, s. 7; 2005, c. 15, s. 162; 2006, c. 38, s. 43; 2007, c. 14, s. 2; 2009, c. 19, s. 13; 2010, c. 7, s. 219; 2010, c. 31, s. 110; 2011, c. 10, s. 65; 2016, c. 29, s. 21; 2021, c. 22, s. 15; 2020, c. 5, s. 36.

2021-06-10

69.0.0.7. Information contained in a tax record shall not be used within the Agency without the consent of the person concerned except for the following purposes:

(a)  the application or enforcement of a fiscal law;

(b)  the application or enforcement of

i.  the Act to facilitate the payment of support (chapter P-2.2);

ii.  (subparagraph repealed);

iii.  the Shelter Allowance Program for the elderly and families established under an order in council made under sections 3 and 3.1 of the Act respecting the Société d’habitation du Québec (chapter S-8);

iv.  section 13.1 of the Highway Safety Code (chapter C-24.2);

v.  (subparagraph repealed);

vi.  the Unclaimed Property Act (chapter B-5.1);

(b.1)  (subparagraph repealed);

(b.2)  the provisional administration of property entrusted to the Minister under an Act;

(b.3)  the carrying out of a mandate assigned to the Minister by an Act whose administration is not the responsibility of the Minister;

(b.4)  the application of Chapter II.4 of the Act respecting the governance and management of the information resources of public bodies and government enterprises (chapter G-1.03);

(c)  the carrying out of a study or research or the production of statistics;

(d)  the administration, direction or management of the Agency or the application of sections 71.3.1 to 71.3.3;

(e)  the carrying out of surveys to ascertain the expectations and satisfaction of the population with respect to the Acts and programs under the administration of the Agency provided that, as regards an Act, a chapter or a program referred to in subparagraph b, only the persons to whom that Act, chapter or program applies are surveyed.

For the purposes mentioned in subparagraph e of the first paragraph, the Agency shall prepare a three-year plan for the surveys it intends to carry out which involve the use of information contained in a tax record. The Agency shall submit the plan to the Commission d’accès à l’information for an opinion.

The Commission d’accès à l’information shall issue an opinion on the plan within 60 days of receiving it. Should the Commission d’accès à l’information give an unfavourable opinion, the plan may be submitted to the Government for approval.

The three-year plan, together with the opinion of the Commission d’accès à l’information and, where applicable, the approval of the Government, shall be tabled in the National Assembly within 30 days of the date of the opinion or approval if the Assembly is sitting or, if it is not in session, within 30 days of resumption.

Each year, the Agency shall prepare a report on the surveys that were carried out. The Commission d’accès à l’information shall issue an opinion on the report within 60 days of receiving it. The report, together with the opinion, shall be tabled in the National Assembly within 30 days of the date of the opinion if the Assembly is sitting or, if it is not in session, within 30 days of resumption.

2002, c. 5, s. 7; 2002, c. 62, s. 7; 2005, c. 15, s. 162; 2006, c. 38, s. 43; 2007, c. 14, s. 2; 2009, c. 19, s. 13; 2010, c. 7, s. 219; 2010, c. 31, s. 110; 2011, c. 10, s. 65; 2016, c. 29, s. 21; 2021, c. 22, s. 15.

2017-04-01

69.0.0.7. Information contained in a tax record shall not be used within the Agency without the consent of the person concerned except for the following purposes:

(a)  the application or enforcement of a fiscal law;

(b)  the application or enforcement of

i.  the Act to facilitate the payment of support (chapter P-2.2);

ii.  (subparagraph repealed);

iii.  the Shelter Allowance Program for the elderly and families established under an order in council made under sections 3 and 3.1 of the Act respecting the Société d’habitation du Québec (chapter S-8);

iv.  section 13.1 of the Highway Safety Code (chapter C-24.2);

v.  (subparagraph repealed);

vi.  the Unclaimed Property Act (chapter B-5.1);

(b.1)  (subparagraph repealed);

(b.2)  the provisional administration of property entrusted to the Minister under an Act;

(b.3)  the carrying out of a mandate assigned to the Minister by an Act whose administration is not the responsibility of the Minister;

(c)  the carrying out of a study or research or the production of statistics;

(d)  the administration, direction or management of the Agency or the application of sections 71.3.1 to 71.3.3;

(e)  the carrying out of surveys to ascertain the expectations and satisfaction of the population with respect to the Acts and programs under the administration of the Agency provided that, as regards an Act, a chapter or a program referred to in subparagraph b, only the persons to whom that Act, chapter or program applies are surveyed.

For the purposes mentioned in subparagraph e of the first paragraph, the Agency shall prepare a three-year plan for the surveys it intends to carry out which involve the use of information contained in a tax record. The Agency shall submit the plan to the Commission d’accès à l’information for an opinion.

The Commission d’accès à l’information shall issue an opinion on the plan within 60 days of receiving it. Should the Commission d’accès à l’information give an unfavourable opinion, the plan may be submitted to the Government for approval.

The three-year plan, together with the opinion of the Commission d’accès à l’information and, where applicable, the approval of the Government, shall be tabled in the National Assembly within 30 days of the date of the opinion or approval if the Assembly is sitting or, if it is not in session, within 30 days of resumption.

Each year, the Agency shall prepare a report on the surveys that were carried out. The Commission d’accès à l’information shall issue an opinion on the report within 60 days of receiving it. The report, together with the opinion, shall be tabled in the National Assembly within 30 days of the date of the opinion if the Assembly is sitting or, if it is not in session, within 30 days of resumption.

2002, c. 5, s. 7; 2002, c. 62, s. 7; 2005, c. 15, s. 162; 2006, c. 38, s. 43; 2007, c. 14, s. 2; 2009, c. 19, s. 13; 2010, c. 7, s. 219; 2010, c. 31, s. 110; 2011, c. 10, s. 65; 2016, c. 29, s. 21.

2011-06-13

69.0.0.7. Information contained in a tax record shall not be used within the Agency without the consent of the person concerned except for the following purposes:

(a)  the application or enforcement of a fiscal law;

(b)  the application or enforcement of

i.  the Act to facilitate the payment of support (chapter P-2.2);

ii.  (subparagraph repealed);

iii.  the Shelter Allowance Program for the elderly and families established under an order in council made under sections 3 and 3.1 of the Act respecting the Société d’habitation du Québec (chapter S-8);

iv.  section 13.1 of the Highway Safety Code (chapter C-24.2);

v.  the Act respecting the legal publicity of enterprises (chapter P-44.1), but only to the extent that the information is necessary for the application or carrying out of that Act;

vi.  the Unclaimed Property Act (chapter B-5.1);

(b.1)  the exercise of a function of the enterprise registrar as provided for by law, but only to the extent that the information is necessary for the exercise of that function;

(b.2)  the provisional administration of property entrusted to the Minister under an Act;

(b.3)  the carrying out of a mandate assigned to the Minister by an Act whose administration is not the responsibility of the Minister;

(c)  the carrying out of a study or research or the production of statistics;

(d)  the administration, direction or management of the Agency or the application of sections 71.3.1 to 71.3.3;

(e)  the carrying out of surveys to ascertain the expectations and satisfaction of the population with respect to the Acts and programs under the administration of the Agency provided that, as regards an Act, a chapter or a program referred to in subparagraph b, only the persons to whom that Act, chapter or program applies are surveyed.

For the purposes mentioned in subparagraph e of the first paragraph, the Agency shall prepare a three-year plan for the surveys it intends to carry out which involve the use of information contained in a tax record. The Agency shall submit the plan to the Commission d’accès à l’information for an opinion.

The Commission d’accès à l’information shall issue an opinion on the plan within 60 days of receiving it. Should the Commission d’accès à l’information give an unfavourable opinion, the plan may be submitted to the Government for approval.

The three-year plan, together with the opinion of the Commission d’accès à l’information and, where applicable, the approval of the Government, shall be tabled in the National Assembly within 30 days of the date of the opinion or approval if the Assembly is sitting or, if it is not in session, within 30 days of resumption.

Each year, the Agency shall prepare a report on the surveys that were carried out. The Commission d’accès à l’information shall issue an opinion on the report within 60 days of receiving it. The report, together with the opinion, shall be tabled in the National Assembly within 30 days of the date of the opinion if the Assembly is sitting or, if it is not in session, within 30 days of resumption.

2002, c. 5, s. 7; 2002, c. 62, s. 7; 2005, c. 15, s. 162; 2006, c. 38, s. 43; 2007, c. 14, s. 2; 2009, c. 19, s. 13; 2010, c. 7, s. 219; 2010, c. 31, s. 110; 2011, c. 10, s. 65.

2011-04-01

69.0.0.7. Information contained in a tax record shall not be used within the Agency without the consent of the person concerned except for the following purposes:

(a)  the application or enforcement of a fiscal law;

(b)  the application or enforcement of

i.  the Act to facilitate the payment of support (chapter P-2.2);

ii.  (subparagraph repealed);

iii.  the housing allowance program for the elderly and families established under an order in council made under sections 3 and 3.1 of the Act respecting the Société d’habitation du Québec (chapter S-8);

iv.  section 13.1 of the Highway Safety Code (chapter C-24.2);

v.  the Act respecting the legal publicity of enterprises (chapter P-44.1), but only to the extent that the information is necessary for the application or carrying out of that Act;

(b.1)  the exercise of a function of the enterprise registrar as provided for by law, but only to the extent that the information is necessary for the exercise of that function;

(b.2)  the provisional administration of property entrusted to the Minister under an Act;

(b.3)  the carrying out of a mandate assigned to the Minister by an Act whose administration is not the responsibility of the Minister;

(c)  the carrying out of a study or research or the production of statistics;

(d)  the administration, direction or management of the Agency or the application of sections 71.3.1 to 71.3.3;

(e)  the carrying out of surveys to ascertain the expectations and satisfaction of the population with respect to the Acts and programs under the administration of the Agency provided that, as regards an Act, a chapter or a program referred to in subparagraph b, only the persons to whom that Act, chapter or program applies are surveyed.

For the purposes mentioned in subparagraph e of the first paragraph, the Agency shall prepare a three-year plan for the surveys it intends to carry out which involve the use of information contained in a tax record. The Agency shall submit the plan to the Commission d’accès à l’information for an opinion.

The Commission d’accès à l’information shall issue an opinion on the plan within 60 days of receiving it. Should the Commission d’accès à l’information give an unfavourable opinion, the plan may be submitted to the Government for approval.

The three-year plan, together with the opinion of the Commission d’accès à l’information and, where applicable, the approval of the Government, shall be tabled in the National Assembly within 30 days of the date of the opinion or approval if the Assembly is sitting or, if it is not in session, within 30 days of resumption.

Each year, the Agency shall prepare a report on the surveys that were carried out. The Commission d’accès à l’information shall issue an opinion on the report within 60 days of receiving it. The report, together with the opinion, shall be tabled in the National Assembly within 30 days of the date of the opinion if the Assembly is sitting or, if it is not in session, within 30 days of resumption.

2002, c. 5, s. 7; 2002, c. 62, s. 7; 2005, c. 15, s. 162; 2006, c. 38, s. 43; 2007, c. 14, s. 2; 2009, c. 19, s. 13; 2010, c. 7, s. 219; 2010, c. 31, s. 110.

2011-02-14

69.0.0.7. Information contained in a tax record shall not be used within the Ministère du Revenu without the consent of the person concerned except for the following purposes:

(a)  the application or enforcement of a fiscal law;

(b)  the application or enforcement of

i.  the Act to facilitate the payment of support (chapter P-2.2);

ii.  (subparagraph repealed);

iii.  the housing allowance program for the elderly and families established under an order in council made under sections 3 and 3.1 of the Act respecting the Société d’habitation du Québec (chapter S-8);

iv.  section 13.1 of the Highway Safety Code (chapter C-24.2);

v.  the Act respecting the legal publicity of enterprises (chapter P-44.1), but only to the extent that the information is necessary for the application or carrying out of that Act;

(b.1)  the exercise of a function of the enterprise registrar as provided for by law, but only to the extent that the information is necessary for the exercise of that function;

(b.2)  the provisional administration of property entrusted to the Minister under an Act;

(b.3)  the carrying out of a mandate assigned to the Minister by an Act whose administration is not the responsibility of the Minister;

(c)  the carrying out of a study or research or the production of statistics;

(d)  the application of sections 2 to 6 as regards the administration or direction of the Ministère du Revenu and the application of sections 71.3.1 to 71.3.3 as regards a penal offence;

(e)  the carrying out of surveys to ascertain the expectations and satisfaction of the population with respect to the Acts and programs under the administration of the Minister provided that, as regards an Act, a chapter or a program referred to in subparagraph b, only the persons to whom that Act, chapter or program applies are surveyed.

For the purposes mentioned in subparagraph e of the first paragraph, the Minister shall prepare a three-year plan for the surveys the Minister intends to carry out and which involve the use of information contained in a fiscal record. The Minister shall submit the plan to the Commission d’accès à l’information for an opinion.

The Commission d’accès à l’information shall issue an opinion on the plan within 60 days of receiving it. Should the Commission d’accès à l’information give an unfavourable opinion, the plan may be submitted to the Government for approval.

The three-year plan, together with the opinion of the Commission d’accès à l’information and, where applicable, the approval of the Government, shall be tabled in the National Assembly within 30 days of the date of the opinion or approval if the Assembly is sitting or, if it is not in session, within 30 days of resumption.

Each year, the Minister shall prepare a report on the surveys that were carried out. The Commission d’accès à l’information shall issue an opinion on the report within 60 days of receiving it. The report, together with the opinion, shall be tabled in the National Assembly within 30 days of the date of the opinion if the Assembly is sitting or, if it is not in session, within 30 days of resumption.

2002, c. 5, s. 7; 2002, c. 62, s. 7; 2005, c. 15, s. 162; 2006, c. 38, s. 43; 2007, c. 14, s. 2; 2009, c. 19, s. 13; 2010, c. 7, s. 219.

2009-06-10

69.0.0.7. Information contained in a tax record shall not be used within the Ministère du Revenu without the consent of the person concerned except for the following purposes:

(a)  the application or enforcement of a fiscal law;

(b)  the application or enforcement of

i.  the Act to facilitate the payment of support (chapter P-2.2);

ii.  (subparagraph repealed);

iii.  the housing allowance program for the elderly and families established under an order in council made under sections 3 and 3.1 of the Act respecting the Société d’habitation du Québec (chapter S-8);

iv.  section 13.1 of the Highway Safety Code (chapter C-24.2);

v.  the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P-45) and the Act respecting the enterprise registrar (chapter R-17.1), but only to the extent that the information is necessary for the application or carrying out of those Acts;

(b.1)  the exercise of a function of the enterprise registrar as provided for by law, but only to the extent that the information is necessary for the exercise of that function;

(b.2)  the provisional administration of property entrusted to the Minister under an Act;

(b.3)  the carrying out of a mandate assigned to the Minister by an Act whose administration is not the responsibility of the Minister;

(c)  the carrying out of a study or research or the production of statistics;

(d)  the application of sections 2 to 6 as regards the administration or direction of the Ministère du Revenu and the application of sections 71.3.1 to 71.3.3 as regards a penal offence;

(e)  the carrying out of surveys to ascertain the expectations and satisfaction of the population with respect to the Acts and programs under the administration of the Minister provided that, as regards an Act, a chapter or a program referred to in subparagraph b, only the persons to whom that Act, chapter or program applies are surveyed.

For the purposes mentioned in subparagraph e of the first paragraph, the Minister shall prepare a three-year plan for the surveys the Minister intends to carry out and which involve the use of information contained in a fiscal record. The Minister shall submit the plan to the Commission d’accès à l’information for an opinion.

The Commission d’accès à l’information shall issue an opinion on the plan within 60 days of receiving it. Should the Commission d’accès à l’information give an unfavourable opinion, the plan may be submitted to the Government for approval.

The three-year plan, together with the opinion of the Commission d’accès à l’information and, where applicable, the approval of the Government, shall be tabled in the National Assembly within 30 days of the date of the opinion or approval if the Assembly is sitting or, if it is not in session, within 30 days of resumption.

Each year, the Minister shall prepare a report on the surveys that were carried out. The Commission d’accès à l’information shall issue an opinion on the report within 60 days of receiving it. The report, together with the opinion, shall be tabled in the National Assembly within 30 days of the date of the opinion if the Assembly is sitting or, if it is not in session, within 30 days of resumption.

2002, c. 5, s. 7; 2002, c. 62, s. 7; 2005, c. 15, s. 162; 2006, c. 38, s. 43; 2007, c. 14, s. 2; 2009, c. 19, s. 13.

For the period between 19 May 2010 and 14 February 2011 [date of coming into force of section 219 of chapter 7 of the statutes of 2010], subparagraph v of subparagraph b of the first paragraph of section 69.0.0.7 is to be read as follows:

“v. the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P-45), the Act respecting the enterprise registrar (chapter R-17.1) and the sections listed in section 301 of the Act respecting the legal publicity of enterprises (chapter P-44.1), but only to the extent that the information is necessary for the carrying out or enforcement of those Acts or sections;”.

See 2010, c. 7, s. 298; Order in Council 928-2010 dated 3 November 2010, (2010) 142 G.O. 2, 2957.

2007-11-07

69.0.0.7. Information contained in a tax record shall not be used within the Ministère du Revenu without the consent of the person concerned except for the following purposes:

(a)  the application or enforcement of a fiscal law;

(b)  the application or enforcement of

i.  the Act to facilitate the payment of support (chapter P-2.2);

ii.  (subparagraph repealed);

iii.  the housing allowance program for the elderly and families established under an order in council made under sections 3 and 3.1 of the Act respecting the Société d’habitation du Québec (chapter S-8);

iv.  section 13.1 of the Highway Safety Code (chapter C-24.2);

v.  the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P-45) and the Act respecting the enterprise registrar (chapter R-17.1), but only to the extent that the information is necessary for the application or carrying out of those Acts;

(b.1)  the exercise of a function of the enterprise registrar as provided for by law, but only to the extent that the information is necessary for the exercise of that function;

(b.2)  the provisional administration of property entrusted to the Minister under an Act;

(c)  the carrying out of a study or research or the production of statistics;

(d)  the application of sections 2 to 6 as regards the administration or direction of the Ministère du Revenu and the application of sections 71.3.1 to 71.3.3 as regards a penal offence;

(e)  the carrying out of surveys to ascertain the expectations and satisfaction of the population with respect to the Acts and programs under the administration of the Minister provided that, as regards an Act, a chapter or a program referred to in subparagraph b, only the persons to whom that Act, chapter or program applies are surveyed.

For the purposes mentioned in subparagraph e of the first paragraph, the Minister shall prepare a three-year plan for the surveys the Minister intends to carry out and which involve the use of information contained in a fiscal record. The Minister shall submit the plan to the Commission d’accès à l’information for an opinion.

The Commission d’accès à l’information shall issue an opinion on the plan within 60 days of receiving it. Should the Commission d’accès à l’information give an unfavourable opinion, the plan may be submitted to the Government for approval.

The three-year plan, together with the opinion of the Commission d’accès à l’information and, where applicable, the approval of the Government, shall be tabled in the National Assembly within 30 days of the date of the opinion or approval if the Assembly is sitting or, if it is not in session, within 30 days of resumption.

Each year, the Minister shall prepare a report on the surveys that were carried out. The Commission d’accès à l’information shall issue an opinion on the report within 60 days of receiving it. The report, together with the opinion, shall be tabled in the National Assembly within 30 days of the date of the opinion if the Assembly is sitting or, if it is not in session, within 30 days of resumption.

2002, c. 5, s. 7; 2002, c. 62, s. 7; 2005, c. 15, s. 162; 2006, c. 38, s. 43; 2007, c. 14, s. 2.

2007-04-01

69.0.0.7. Information contained in a tax record shall not be used within the Ministère du Revenu without the consent of the person concerned except for the following purposes:

(a)  the application or enforcement of a fiscal law;

(b)  the application or enforcement of

i.  the Act to facilitate the payment of support (chapter P-2.2);

ii.  (subparagraph repealed);

iii.  the housing allowance program for the elderly and families established under an order in council made under sections 3 and 3.1 of the Act respecting the Société d’habitation du Québec (chapter S-8);

iv.  section 13.1 of the Highway Safety Code (chapter C-24.2);

v.  the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P-45) and the Act respecting the enterprise registrar (chapter R-17.1), but only to the extent that the information is necessary for the application or carrying out of those Acts;

(b.1)  the exercise of a function of the enterprise registrar as provided for by law, but only to the extent that the information is necessary for the exercise of that function;

(c)  the carrying out of a study or research or the production of statistics;

(d)  the application of sections 2 to 6 as regards the administration or direction of the Ministère du Revenu and the application of sections 71.3.1 to 71.3.3 as regards a penal offence;

(e)  the carrying out of surveys to ascertain the expectations and satisfaction of the population with respect to the Acts and programs under the administration of the Minister provided that, as regards an Act, a chapter or a program referred to in subparagraph b, only the persons to whom that Act, chapter or program applies are surveyed.

For the purposes mentioned in subparagraph e of the first paragraph, the Minister shall prepare a three-year plan for the surveys the Minister intends to carry out and which involve the use of information contained in a fiscal record. The Minister shall submit the plan to the Commission d’accès à l’information for an opinion.

The Commission d’accès à l’information shall issue an opinion on the plan within 60 days of receiving it. Should the Commission d’accès à l’information give an unfavourable opinion, the plan may be submitted to the Government for approval.

The three-year plan, together with the opinion of the Commission d’accès à l’information and, where applicable, the approval of the Government, shall be tabled in the National Assembly within 30 days of the date of the opinion or approval if the Assembly is sitting or, if it is not in session, within 30 days of resumption.

Each year, the Minister shall prepare a report on the surveys that were carried out. The Commission d’accès à l’information shall issue an opinion on the report within 60 days of receiving it. The report, together with the opinion, shall be tabled in the National Assembly within 30 days of the date of the opinion if the Assembly is sitting or, if it is not in session, within 30 days of resumption.

2002, c. 5, s. 7; 2002, c. 62, s. 7; 2005, c. 15, s. 162; 2006, c. 38, s. 43.

2007-01-01

69.0.0.7. Information contained in a tax record shall not be used within the Ministère du Revenu without the consent of the person concerned except for the following purposes:

(a)  the application or enforcement of a fiscal law;

(b)  the application or enforcement of

i.  the Act to facilitate the payment of support (chapter P-2.2);

ii.  (subparagraph repealed);

iii.  the housing allowance program for the elderly and families established under an order in council made under sections 3 and 3.1 of the Act respecting the Société d’habitation du Québec (chapter S-8);

iv.  section 13.1 of the Highway Safety Code (chapter C-24.2);

(c)  the carrying out of a study or research or the production of statistics;

(d)  the application of sections 2 to 6 as regards the administration or direction of the Ministère du Revenu and the application of sections 71.3.1 to 71.3.3 as regards a penal offence;

(e)  the carrying out of surveys to ascertain the expectations and satisfaction of the population with respect to the Acts and programs under the administration of the Minister provided that, as regards an Act, a chapter or a program referred to in subparagraph b, only the persons to whom that Act, chapter or program applies are surveyed.

For the purposes mentioned in subparagraph e of the first paragraph, the Minister shall prepare a three-year plan for the surveys the Minister intends to carry out and which involve the use of information contained in a fiscal record. The Minister shall submit the plan to the Commission d’accès à l’information for an opinion.

The Commission d’accès à l’information shall issue an opinion on the plan within 60 days of receiving it. Should the Commission d’accès à l’information give an unfavourable opinion, the plan may be submitted to the Government for approval.

The three-year plan, together with the opinion of the Commission d’accès à l’information and, where applicable, the approval of the Government, shall be tabled in the National Assembly within 30 days of the date of the opinion or approval if the Assembly is sitting or, if it is not in session, within 30 days of resumption.

Each year, the Minister shall prepare a report on the surveys that were carried out. The Commission d’accès à l’information shall issue an opinion on the report within 60 days of receiving it. The report, together with the opinion, shall be tabled in the National Assembly within 30 days of the date of the opinion if the Assembly is sitting or, if it is not in session, within 30 days of resumption.

2002, c. 5, s. 7; 2002, c. 62, s. 7; 2005, c. 15, s. 162.

2002-12-18

69.0.0.7. Information contained in a tax record shall not be used within the Ministère du Revenu without the consent of the person concerned except for the following purposes:

(a)  the application or enforcement of a fiscal law;

(b)  the application or enforcement of

i.  the Act to facilitate the payment of support (chapter P-2.2);

ii.  Chapter III of Title II of the Act respecting income support, employment assistance and social solidarity (chapter S-32.001);

iii.  the housing allowance program for the elderly and families established under an order in council made under sections 3 and 3.1 of the Act respecting the Société d’habitation du Québec (chapter S-8);

iv.  section 13.1 of the Highway Safety Code (chapter C-24.2);

(c)  the carrying out of a study or research or the production of statistics;

(d)  the application of sections 2 to 6 as regards the administration or direction of the Ministère du Revenu and the application of sections 71.3.1 to 71.3.3 as regards a penal offence;

(e)  the carrying out of surveys to ascertain the expectations and satisfaction of the population with respect to the Acts and programs under the administration of the Minister provided that, as regards an Act, a chapter or a program referred to in subparagraph b, only the persons to whom that Act, chapter or program applies are surveyed.

For the purposes mentioned in subparagraph e of the first paragraph, the Minister shall prepare a three-year plan for the surveys the Minister intends to carry out and which involve the use of information contained in a fiscal record. The Minister shall submit the plan to the Commission d’accès à l’information for an opinion.

The Commission d’accès à l’information shall issue an opinion on the plan within 60 days of receiving it. Should the Commission d’accès à l’information give an unfavourable opinion, the plan may be submitted to the Government for approval.

The three-year plan, together with the opinion of the Commission d’accès à l’information and, where applicable, the approval of the Government, shall be tabled in the National Assembly within 30 days of the date of the opinion or approval if the Assembly is sitting or, if it is not in session, within 30 days of resumption.

Each year, the Minister shall prepare a report on the surveys that were carried out. The Commission d’accès à l’information shall issue an opinion on the report within 60 days of receiving it. The report, together with the opinion, shall be tabled in the National Assembly within 30 days of the date of the opinion if the Assembly is sitting or, if it is not in session, within 30 days of resumption.

2002, c. 5, s. 7; 2002, c. 62, s. 7.

2002-05-15

69.0.0.7. Information contained in a tax record shall not be used within the Ministère du Revenu without the consent of the person concerned except for the following purposes:

(a)  the application or enforcement of a fiscal law;

(b)  the application or enforcement of

i.  the Act to facilitate the payment of support (chapter P-2.2);

ii.  Chapter III of Title II of the Act respecting income support, employment assistance and social solidarity (chapter S-32.001);

iii.  the housing allowance program for the elderly and families established under an order in council made under sections 3 and 3.1 of the Act respecting the Société d’habitation du Québec (chapter S-8);

(c)  the carrying out of a study or research or the production of statistics;

(d)  the application of sections 2 to 6 as regards the administration or direction of the Ministère du Revenu and the application of sections 71.3.1 to 71.3.3 as regards a penal offence;

(e)  the carrying out of surveys to ascertain the expectations and satisfaction of the population with respect to the Acts and programs under the administration of the Minister provided that, as regards an Act, a chapter or a program referred to in subparagraph b, only the persons to whom that Act, chapter or program applies are surveyed.

For the purposes mentioned in subparagraph e of the first paragraph, the Minister shall prepare a three-year plan for the surveys the Minister intends to carry out and which involve the use of information contained in a fiscal record. The Minister shall submit the plan to the Commission d’accès à l’information for an opinion.

The Commission d’accès à l’information shall issue an opinion on the plan within 60 days of receiving it. Should the Commission d’accès à l’information give an unfavourable opinion, the plan may be submitted to the Government for approval.

The three-year plan, together with the opinion of the Commission d’accès à l’information and, where applicable, the approval of the Government, shall be tabled in the National Assembly within 30 days of the date of the opinion or approval if the Assembly is sitting or, if it is not in session, within 30 days of resumption.

Each year, the Minister shall prepare a report on the surveys that were carried out. The Commission d’accès à l’information shall issue an opinion on the report within 60 days of receiving it. The report, together with the opinion, shall be tabled in the National Assembly within 30 days of the date of the opinion if the Assembly is sitting or, if it is not in session, within 30 days of resumption.

2002, c. 5, s. 7.