A-6.002 - Tax Administration Act

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69.0.0.16. Information contained in a tax record may be communicated, without the consent of the person concerned, to a person where the communication is necessary for the application or enforcement of a fiscal law, to a police force where an employee of the Agency believes on reasonable grounds that the person concerned has committed or is about to commit, in respect of the Agency or one of its employees or with respect to the application of a fiscal law, a criminal or penal offence and the information is necessary for the investigation relating to that offence, or to a body responsible for the prevention, detection or repression of crime or statutory offences, including a police force and a professional order, where the communication is necessary for the purposes of the Act to facilitate the disclosure of wrongdoings relating to public bodies (chapter D-11.1).
2002, c. 5, s. 7; 2010, c. 31, s. 117; 2016, c. 342016, c. 34, s. 36.
69.0.0.16. Information contained in a tax record may be communicated, without the consent of the person concerned, either to a person where the communication is necessary for the application or enforcement of a fiscal law or to a police force where an employee of the Agency believes on reasonable grounds that the person concerned has committed or is about to commit, in respect of the Agency or one of its employees or with respect to the application of a fiscal law, an indictable or penal offence and the information is necessary for the investigation relating to that offence.
2002, c. 5, s. 7; 2010, c. 31, s. 117.
69.0.0.16. Information contained in a tax record may be communicated, without the consent of the person concerned, either to a person where the communication is necessary for the application or enforcement of a fiscal law or to a police force where a public servant or employee of the Ministère du Revenu believes on reasonable grounds that the person concerned has committed or is about to commit, in respect of the Ministère du Revenu, one of its public servants or employees or with respect to the application of a fiscal law, an indictable or penal offence and the information is necessary for the investigation relating to that offence.
2002, c. 5, s. 7.