188.8.131.52. An employee of the Agency may communicate information contained in a tax record, without the consent of the person concerned, to prevent an act of violence, including suicide, where the employee believes on reasonable grounds that there is a serious risk of death or serious bodily injury threatening a person or an identifiable group of persons and where the nature of the threat generates a sense of urgency.
In such a case, the information may be communicated to the person or persons exposed to the danger, to their representative or to any person who may provide assistance.
Only the information necessary for the purposes of the communication may be communicated.
Where information is communicated in such a case, the person in charge of the protection of personal information shall record the communication in a register kept for such purpose.
The president and chief executive officer shall determine the terms and conditions according to which the information may be communicated.
For the purposes of the first paragraph, “serious bodily injury” means any physical or psychological injury that is significantly detrimental to the physical integrity or the health or well-being of a person or an identifiable group of persons.
2002, c. 5, s. 7; 2010, c. 31, s. 113; 2017, c. 10, s. 2411.