26.2. No debtor or holder is exempt from the obligation to provide the information or documents required pursuant to section 26.1 by reason of the fact that the information or documents is protected by professional secrecy.
Where, however, the debtor or holder files with the Minister of Revenue a written statement that such information or documents is protected by professional secrecy, the Minister of Revenue may only, for the purposes of sections 32 and 54, release the identity and professional domicile of the debtor or holder and indicate in general terms the source of the rights involved, in particular the trust account of the debtor or holder.
1997, c. 80, s. 11; 2005, c. 44, s. 37.