80.5.Notwithstanding section 23 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1) and section 80.2 of this Act, the Minister may, according to law and on a reciprocal basis, make an agreement with a government in Canada for an exchange of information or documents obtained under an Act that provides for the imposition of a duty, royalty or tax.