A-6.002 - Tax Administration Act

Section 69.0.1 Disposition versions

2012-05-09

69.0.1. Information contained in a tax record may, without the consent of the person concerned,

(a)  for the purposes of the International Fuel Tax Agreement, be communicated to an authority that is a party to the Agreement, to the mandatary or designated agent of such an authority and to any person responsible for the implementation of the Agreement;

(a.0.1)  for the administration of the International Registration Plan, be communicated to a jurisdiction having joined the Plan, to the mandatary or designated agent of such a jurisdiction and to any person responsible for the implementation of the Plan;

(a.0.2)  for the purposes of an agreement entered into under section 9.0.1.1 by the Minister and the Government of Canada, be communicated to that government or any of its bodies;

(a.1)  for the purposes of an agreement concerning the application of a fiscal law between the Government and a Native community, be communicated to the band council of such a community and to any body charged with assisting the Minister in implementing such an agreement;

(a.2)  for the purposes of an agreement entered into under section 9 by the Minister and another government, a department of that government, an international organization or a body of that government or organization, be communicated to that other government or to that department, organization or body;

(b)  (paragraph repealed);

(c)  (paragraph repealed);

(d)  (paragraph repealed);

(e)  be communicated to another government or to one of its bodies for the purposes of an Act providing for the imposition of a tax or a duty of that nature which is entrusted to the government or body;

(f)  be communicated to the Commission d’accès à l’information for the purposes of its functions;

(g)  be communicated to the Minister of International Relations, in relation to official communications with foreign governments and their departments, international organizations, and bodies of those governments or organizations, concerning the government, department, organization or body concerned or one or more of its employees.

1995, c. 63, s. 276; 1996, c. 33, s. 3; 1999, c. 53, s. 11; 2002, c. 5, s. 8; 2002, c. 62, s. 8; 2010, c. 25, s. 232; 2011, c. 6, s. 8; 2012, c. 8, s. 4.

2011-06-06

69.0.1. Information contained in a tax record may, without the consent of the person concerned,

(a)  for the purposes of the International Fuel Tax Agreement, be communicated to an authority that is a party to the Agreement, to the mandatary or designated agent of such an authority and to any person responsible for the implementation of the Agreement;

(a.0.1)  for the administration of the International Registration Plan, be communicated to a jurisdiction having joined the Plan, to the mandatary or designated agent of such a jurisdiction and to any person responsible for the implementation of the Plan;

(a.1)  for the purposes of an agreement concerning the application of a fiscal law between the Government and a Native community, be communicated to the band council of such a community and to any body charged with assisting the Minister in implementing such an agreement;

(a.2)  for the purposes of an agreement entered into under section 9 by the Minister and another government, a department of that government, an international organization or a body of that government or organization, be communicated to that other government or to that department, organization or body;

(b)  (paragraph repealed);

(c)  (paragraph repealed);

(d)  (paragraph repealed);

(e)  be communicated to another government or to one of its bodies for the purposes of an Act providing for the imposition of a tax or a duty of that nature which is entrusted to the government or body;

(f)  be communicated to the Commission d’accès à l’information for the purposes of its functions;

(g)  be communicated to the Minister of International Relations, in relation to official communications with foreign governments and their departments, international organizations, and bodies of those governments or organizations, concerning the government, department, organization or body concerned or one or more of its employees.

1995, c. 63, s. 276; 1996, c. 33, s. 3; 1999, c. 53, s. 11; 2002, c. 5, s. 8; 2002, c. 62, s. 8; 2010, c. 25, s. 232; 2011, c. 6, s. 8.

2010-10-27

69.0.1. Information contained in a tax record may, without the consent of the person concerned,

(a)  for the purposes of the International Fuel Tax Agreement referred to in section 2, be communicated to an authority that is a party to the Agreement, to the mandatary or designated agent of such an authority and to any person responsible for the implementation of the Agreement;

(a.0.1)  for the administration of the International Registration Plan, be communicated to a jurisdiction having joined the Plan, to the mandatary or designated agent of such a jurisdiction and to any person responsible for the implementation of the Plan;

(a.1)  for the purposes of an agreement concerning the application of a fiscal law between the Government and a Native community, be communicated to the band council of such a community and to any body charged with assisting the Minister in implementing such an agreement;

(a.2)  for the purposes of an agreement entered into under section 9 by the Minister and another government, a department of that government, an international organization or a body of that government or organization, be communicated to that other government or to that department, organization or body;

(b)  (paragraph repealed);

(c)  (paragraph repealed);

(d)  (paragraph repealed);

(e)  be communicated to another government or to one of its bodies for the purposes of an Act providing for the imposition of a tax or a duty of that nature which is entrusted to the government or body;

(f)  be communicated to the Commission d’accès à l’information for the purposes of its functions;

(g)  be communicated to the Minister of International Relations, in relation to official communications with foreign governments and their departments, international organizations, and bodies of those governments or organizations, concerning the government, department, organization or body concerned or one or more of its employees.

1995, c. 63, s. 276; 1996, c. 33, s. 3; 1999, c. 53, s. 11; 2002, c. 5, s. 8; 2002, c. 62, s. 8; 2010, c. 25, s. 232.

2002-12-18

69.0.1. Information contained in a tax record may, without the consent of the person concerned,

(a)  for the purposes of the International Fuel Tax Agreement referred to in section 2, be communicated to an authority that is a party to the Agreement, to the mandatary or designated agent of such an authority and to any person responsible for the implementation of the Agreement;

(a.0.1)  for the administration of the International Registration Plan, be communicated to a jurisdiction having joined the Plan, to the mandatary or designated agent of such a jurisdiction and to any person responsible for the implementation of the Plan;

(a.1)  for the purposes of an agreement concerning the application of a fiscal law concluded between the Government and a Mohawk community, be communicated to the band council of such a community or to any person designated by the band council and to any body charged with assisting the Minister in implementing such an agreement;

(a.2)  for the purposes of an agreement entered into under section 9 by the Minister and another government, a department of that government, an international organization or a body of that government or organization, be communicated to that other government or to that department, organization or body;

(b)  (paragraph repealed);

(c)  (paragraph repealed);

(d)  (paragraph repealed);

(e)  be communicated to another government or to one of its bodies for the purposes of an Act providing for the imposition of a tax or a duty of that nature which is entrusted to the government or body;

(f)  be communicated to the Commission d’accès à l’information for the purposes of its functions;

(g)  be communicated to the Minister of International Relations, in relation to official communications with foreign governments and their departments, international organizations, and bodies of those governments or organizations, concerning the government, department, organization or body concerned or one or more of its employees.

1995, c. 63, s. 276; 1996, c. 33, s. 3; 1999, c. 53, s. 11; 2002, c. 5, s. 8; 2002, c. 62, s. 8.

2002-05-15

69.0.1. Information contained in a tax record may, without the consent of the person concerned,

(a)  for the purposes of the International Fuel Tax Agreement referred to in section 2, be communicated to an authority that is a party to the Agreement, to the mandatary or designated agent of such an authority and to any person responsible for the implementation of the Agreement;

(a.1)  for the purposes of an agreement concerning the application of a fiscal law concluded between the Government and a Mohawk community, be communicated to the band council of such a community or to any person designated by the band council and to any body charged with assisting the Minister in implementing such an agreement;

(a.2)  for the purposes of an agreement entered into under section 9 by the Minister and another government, a department of that government, an international organization or a body of that government or organization, be communicated to that other government or to that department, organization or body;

(b)  (paragraph repealed);

(c)  (paragraph repealed);

(d)  (paragraph repealed);

(e)  be communicated to another government or to one of its bodies for the purposes of an Act providing for the imposition of a tax or a duty of that nature which is entrusted to the government or body;

(f)  be communicated to the Commission d’accès à l’information for the purposes of its functions;

(g)  be communicated to the Minister of International Relations, in relation to official communications with foreign governments and their departments, international organizations, and bodies of those governments or organizations, concerning the government, department, organization or body concerned or one or more of its employees.

1995, c. 63, s. 276; 1996, c. 33, s. 3; 1999, c. 53, s. 11; 2002, c. 5, s. 8.

1999-11-24

69.0.1. Notwithstanding section 69, a public servant may,

(a)  for the purposes of the International Fuel Tax Agreement referred to in section 2, communicate confidential information to an authority that is a party to the Agreement, to the mandatary or designated agent of such an authority and to any person responsible for the implementation of the Agreement;

(a.1)  for the purposes of an agreement concerning the application of a fiscal law concluded between the Government and a Mohawk community, communicate confidential information to the band council of such a community or to any association, person or partnership designated by the band council and to any body charged with assisting the Minister in implementing such an agreement;

(b)  use confidential information to compile information in a form that does not directly or indirectly reveal the identity of the person to whom it relates;

(c)  communicate to a person confidential information that can reasonably be considered to be necessary for the administration or enforcement of a fiscal law in his respect; and

(d)  communicate to a department or body of the Government or to a department or body of the Government of Canada the name, address and occupation of a person and, where applicable, the size and type of business, but solely for the purpose of enabling that department or body to obtain statistical data for research and analysis.

1995, c. 63, s. 276; 1996, c. 33, s. 3; 1999, c. 53, s. 11.

1996-06-20

69.0.1. Notwithstanding section 69, a public servant may,

(a)  for the purposes of the Agreement referred to in section 2, communicate confidential information to an authority that is a party to the Agreement, to the mandatary or designated agent of such an authority and to any person responsible for the implementation of the Agreement;

(b)  use confidential information to compile information in a form that does not directly or indirectly reveal the identity of the person to whom it relates;

(c)  communicate to a person confidential information that can reasonably be considered to be necessary for the administration or enforcement of a fiscal law in his respect; and

(d)  communicate to a department or body of the Government or to a department or body of the Government of Canada the name, address and occupation of a person and, where applicable, the size and type of business, but solely for the purpose of enabling that department or body to obtain statistical data for research and analysis.

1995, c. 63, s. 276; 1996, c. 33, s. 3.

1995-12-15

69.0.1. Notwithstanding the prohibition set out in the first paragraph of section 69, a public servant may, for the purposes of the Agreement referred to in section 2, communicate confidential information to an authority that is a party to the Agreement, to the mandatary or designated agent of such an authority and to any person responsible for the implementation of the Agreement.

1995, c. 63, s. 276.