69.12.Article 323 of the Code of Penal Procedure (chapter C-25.1) does not apply in respect of the competent authority of the Agency or in respect of an employee of the Agency or a person to whom information contained in a tax record has been communicated.
69.12.Article 323 of the Code of Penal Procedure (chapter C-25.1) does not apply in respect of the competent authority of the Ministère du Revenu or in respect of a public servant or employee of the Ministère du Revenu or of a person to whom information contained in a tax record has been communicated.