69. All information obtained in the application of a fiscal law is confidential.No public servant shall use such information for any purpose not provided for by law, communicate such information or allow it to be communicated to a person not legally entitled thereto or allow such a person to examine a document containing such information or have access to it.
However, such confidential information may, on the written application of the person who provided the information or of his authorized representative, be communicated to a person designated in the application. In addition, a public servant may communicate confidential information to the taxpayer to whom the information relates. A public servant may not, however, reveal to a taxpayer the existence of information relating to the taxpayer provided by a third person or communicate such information to the taxpayer if this would allow the third person to be identified, unless the third person has given written consent to the information and its origin being disclosed to the taxpayer.
No public servant may be summoned or authorized to testify in respect of information referred to in the first paragraph or to produce a document containing such information or a document obtained, written or compiled by or on behalf of the Minister for the purposes of a fiscal law, except in the case of criminal proceedings or any proceedings relating to the administration or enforcement of an Act of the Parliament of Canada that provides for the imposition or collection of a tax or duty.
The third paragraph does not apply to proceedings between the interested party and the Deputy Minister, to an application for an injunction under section 68.1, to an appeal to the Commission de la fonction publique under the Public Service Act (chapter F-3.1.1) or to a complaint or grievance arising out of a disciplinary or administrative measure and filed by a public servant with the labour commissioner general, the Labour Court or a grievance arbitrator, but the Minister, the Deputy Minister and the Associate Deputy Ministers of the Ministère du Revenu are not compellable; they must, however, on the written application of a party served at least 30 days before the date of hearing and specifying the facts requiring testimony, designate a public servant having knowledge of the facts to testify.
Where the Commission de la fonction publique, the labour commissioner general, the Labour Court, a grievance arbitrator or an inquiry commission established by the Government requires a public servant to testify, the testimony shall be given and, where applicable, the documents produced exclusively in camera, and such testimony or documents shall not be mentioned in any document, report, stenographic note or recording of that authority or at other public or in camera sittings thereof. The authority may order such measures as are necessary to ensure that confidential information or documents containing confidential information are not used or communicated for any purpose not relating to the proceedings.
Whoever contravenes this section is guilty of an offence and is liable to a fine of not more than $5 000.
For the purposes of this section, the words “public servant” mean the Minister, any public servant or former public servant of the Ministère du Revenu, any person acting or having acted for or on behalf of the Minister or the Deputy Minister in order to assist them in the carrying out of the objects of a fiscal law or in any other task which may be incumbent on them in the performance of their functions, as well as any person, association, partnership, body or department contemplated in the second paragraph of section 9 or in section 69.1 or 70.
Information that does not directly or indirectly reveal the identity of the person to whom it relates or that cannot be associated therewith is not confidential information.
1972, c. 22, s. 69; 1978, c. 25, s. 14; 1980, c. 11, s. 69; 1981, c. 24, s. 19; 1984, c. 35, s. 41; 1985, c. 25, s. 173; 1988, c. 4, s. 155; 1990, c. 4, s. 594; 1990, c. 59, s. 370; 1991, c. 67, s. 596; 1994, c. 22, s. 355; 1996, c. 33, s. 2; 1998, c. 16, s. 276.