A-6.002 - Tax Administration Act

Full text The right of access provided for in section of this Act and in sections 9, 83 and 94 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1) does not apply to information communicated under any of sections to or to information that could, even indirectly, disclose the existence of such communication.
The first paragraph does not apply where access to the information or the disclosure of the fact that the information was communicated under any of sections to would no longer hinder the progress of an investigation or of proceedings, disclose a method of investigation, a confidential source of information, a program or a plan of action designed to prevent, detect or repress crime or statutory offences, endanger a person, prejudice the interest of a person who is the source or the subject of the information, disclose the components of a communications system intended for the use of a person responsible for law enforcement, disclose information obtained in confidence from a police force having jurisdiction outside Québec, prejudice the fair hearing of a person’s case or impair the efficiency of a security system designed for the protection of persons or property, in particular a witness protection program.
2002, c. 5, s. 7.