72.11. An institution operating a child and youth protection centre may communicate information contained in the record of a minor user who has been placed or provided with foster care to Retraite Québec if that information is necessary to establish a person’s entitlement to the payment of a tax credit granting an allowance to families in accordance with Division II.11.2 of Chapter III.1 of Title III of Book IX of Part I of the Taxation Act (chapter I-3) or a benefit under the Act respecting the Québec Pension Plan (chapter R-9). An institution may also communicate to the Canada Revenue Agency information contained in the record of a user who is a minor provided with foster care or placed, or who is a minor entrusted to a tutor under this Act, if communicating that information is necessary to allow the institution to receive the amounts paid under the Children’s Special Allowances Act (S.C. 1992, c. 48, Schedule).
2006, c. 34, s. 39; 2007, c. 12, s. 308; 2015, c. 20, s. 61; 2017, c. 182017, c. 18, s. 4712; 2019, c. 14, s. 667; 2023, c. 52023, c. 5, s. 2271.