A-6.002 - Tax Administration Act

Section 69.9 Disposition versions

2023-11-01

69.9. Notwithstanding paragraph 3 of section 171 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1), the Minister, a person designated by the Minister to assist the Minister in his or her functions, a member of the board of directors of the Agency or an employee of the Agency may not be summoned or testify in relation to information contained in a tax record or originating from a tax record, or file such information, except in the cases and subject to the strict conditions set out below:

(a)  criminal proceedings;

(b)  proceedings relating to the application of an Act of the Parliament of Canada or of another province that provides for the imposition or collection of a tax or a duty of that nature;

(c)  proceedings relating to the application of a fiscal law or of a law, chapter or program referred to in subparagraph b of the first paragraph of section 69.0.0.7 and to which the Agency is a party;

(d)  proceedings between a person whose interests as regards information that relates to the person are at stake, and a person to whom the information has been communicated in accordance with section 69.1 or 69.2;

(e)  an inquiry by a public inquiry commission established under the Act respecting public inquiry commissions (chapter C-37);

(f)  an appeal before the Commission de la fonction publique under the Public Service Act (chapter F-3.1.1), or a complaint or grievance relating to a disciplinary or administrative measure heard by the Tribunal administratif du travail or a grievance arbitrator, where an employee or former employee of the Agency, a public servant or an employee of a person referred to in section 69.1 or 69.2 or a former public servant or former employee of such a person or of the Ministère du Revenu is impleaded and information contained in a tax record is relevant to the proceeding;

(g)  proceedings relating to the execution of a contract referred to in this subdivision, where the information is needed by a party to assert his or her rights;

(h)  an inquiry of the Commission d’accès à l’information made under the Act respecting Access to documents held by public bodies and the Protection of personal information;

(i)  an application for review presented to the Commission d’accès à l’information under Division III of Chapter IV of the Act respecting Access to documents held by public bodies and the Protection of personal information.

The first paragraph also applies to every person who has ceased to exercise the functions described in that paragraph and to every person to whom information contained in a tax record has been communicated for the performance of a contract or in accordance with section 69.1 or 69.2.

2002, c. 5, s. 13; 2010, c. 31, s. 123; 2015, c. 15, s. 237; I.N. 2023-12-01.

2016-01-01

69.9. Notwithstanding paragraph 3 of section 171 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1), the Minister, a person designated by the Minister to assist the Minister in his or her functions, a member of the board of directors of the Agency or an employee of the Agency may not be summoned or testify in relation to information contained in a tax record or originating from a tax record, or file such information, except in the cases and subject to the strict conditions set out below:

(a)  criminal proceedings;

(b)  proceedings relating to the application of an Act of the Parliament of Canada or of another province that provides for the imposition or collection of a tax or a duty of that nature;

(c)  proceedings relating to the application of a fiscal law or of a law, chapter or program referred to in subparagraph b of the first paragraph of section 69.0.0.7 and to which the Agency is a party;

(d)  proceedings between a person whose interests as regards information that relates to the person are at stake, and a person to whom the information has been communicated in accordance with section 69.1 or 69.2;

(e)  an inquiry by a public inquiry commission established under the Act respecting public inquiry commissions (chapter C-37);

(f)  an appeal before the Commission de la fonction publique under the Public Service Act (chapter F-3.1.1), or a complaint or grievance relating to a disciplinary or administrative measure heard by the Tribunal administratif du travail or a grievance arbitrator, where an employee or former employee of the Agency, a public servant or an employee of a person referred to in section 69.1 or 69.2 or a former public servant or former employee of such a person or of the Ministère du Revenu is impleaded and information contained in a tax record is relevant to the proceeding;

(g)  proceedings relating to the execution of a contract referred to in this subdivision, where the information is needed by a party to assert his or her rights;

(h)  an inquiry of the Commission d’accès à l’information made under the Act respecting Access to documents held by public bodies and the Protection of personal information;

(i)  an application for review presented to the Commission d’accès à l’information under Division I of Chapter V of the Act respecting Access to documents held by public bodies and the Protection of personal information.

The first paragraph also applies to every person who has ceased to exercise the functions described in that paragraph and to every person to whom information contained in a tax record has been communicated for the performance of a contract or in accordance with section 69.1 or 69.2.

2002, c. 5, s. 13; 2010, c. 31, s. 123; 2015, c. 15, s. 237.

2011-04-01

69.9. Notwithstanding paragraph 3 of section 171 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1), the Minister, a person designated by the Minister to assist the Minister in his or her functions, a member of the board of directors of the Agency or an employee of the Agency may not be summoned or testify in relation to information contained in a tax record or originating from a tax record, or file such information, except in the cases and subject to the strict conditions set out below:

(a)  criminal proceedings;

(b)  proceedings relating to the application of an Act of the Parliament of Canada or of another province that provides for the imposition or collection of a tax or a duty of that nature;

(c)  proceedings relating to the application of a fiscal law or of a law, chapter or program referred to in subparagraph b of the first paragraph of section 69.0.0.7 and to which the Agency is a party;

(d)  proceedings between a person whose interests as regards information that relates to the person are at stake, and a person to whom the information has been communicated in accordance with section 69.1 or 69.2;

(e)  an inquiry by a public inquiry commission established under the Act respecting public inquiry commissions (chapter C-37);

(f)  an appeal before the Commission de la fonction publique under the Public Service Act (chapter F-3.1.1), or a complaint or grievance relating to a disciplinary or administrative measure heard by the Commission des relations du travail established by the Labour Code (chapter C-27) or a grievance arbitrator, where an employee or former employee of the Agency, a public servant or an employee of a person referred to in section 69.1 or 69.2 or a former public servant or former employee of such a person or of the Ministère du Revenu is impleaded and information contained in a tax record is relevant to the proceeding;

(g)  proceedings relating to the execution of a contract referred to in this subdivision, where the information is needed by a party to assert his or her rights;

(h)  an inquiry of the Commission d’accès à l’information made under the Act respecting Access to documents held by public bodies and the Protection of personal information;

(i)  an application for review presented to the Commission d’accès à l’information under Division I of Chapter V of the Act respecting Access to documents held by public bodies and the Protection of personal information.

The first paragraph also applies to every person who has ceased to exercise the functions described in that paragraph and to every person to whom information contained in a tax record has been communicated for the performance of a contract or in accordance with section 69.1 or 69.2.

2002, c. 5, s. 13; 2010, c. 31, s. 123.

2002-05-15

69.9. Notwithstanding paragraph 3 of section 171 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1), the Minister, a person designated by the Minister to assist the Minister in his or her functions, or a public servant or employee of the Ministère du Revenu may not be summoned or testify in relation to information contained in a tax record or originating from a tax record, or file such information, except in the cases and subject to the strict conditions set out below:

(a)  criminal proceedings;

(b)  proceedings relating to the application of an Act of the Parliament of Canada or of another province that provides for the imposition or collection of a tax or a duty of that nature;

(c)  proceedings relating to the application of a fiscal law or of a law, chapter or program referred to in subparagraph b of the first paragraph of section 69.0.0.7 and to which the Deputy Minister is a party;

(d)  proceedings between a person whose interests as regards information that relates to the person are at stake, and a person to whom the information has been communicated in accordance with section 69.1 or 69.2;

(e)  an inquiry by a public inquiry commission established under the Act respecting public inquiry commissions (chapter C-37);

(f)  an appeal before the Commission de la fonction publique under the Public Service Act (chapter F-3.1.1), or a complaint or grievance relating to a disciplinary or administrative measure heard by the Commission des relations du travail established by the Labour Code (chapter C-27) or a grievance arbitrator, where a public servant or employee of the Ministère du Revenu or of a person referred to in section 69.1 or 69.2, or a former public servant or former employee of the department or of such a person is impleaded and information contained in a tax record is relevant to the proceeding;

(g)  proceedings relating to the execution of a contract referred to in this subdivision, where the information is needed by a party to assert his or her rights;

(h)  an inquiry of the Commission d’accès à l’information made under the Act respecting Access to documents held by public bodies and the Protection of personal information;

(i)  an application for review presented to the Commission d’accès à l’information under Division I of Chapter V of the Act respecting Access to documents held by public bodies and the Protection of personal information.

The first paragraph also applies to every person who has ceased to exercise the functions described in that paragraph and to every person to whom information contained in a tax record has been communicated for the performance of a contract or in accordance with section 69.1 or 69.2.

2002, c. 5, s. 13.