126.96.36.199. Every person is entitled to be informed of the existence, in the person’s tax record, of any information relating to the person, and to receive communication of and consult any document containing such information.
Every person who is an heir, successor or beneficiary under a life insurance policy of a deceased person or a beneficiary of a death benefit under a law applicable in Québec is entitled to be informed of the existence, in the tax record of the deceased person, of any information, to receive communication thereof and to consult any document containing such information, insofar as the information or document pertains directly to the person’s interests or rights as an heir, successor or beneficiary.
To give rise to review proceedings under sections 135 to 154 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1), a written request must be addressed to the person designated in accordance with section 8 of that Act.
This section applies notwithstanding the first paragraph of sections 43 and 94 of the Act respecting Access to documents held by public bodies and the Protection of personal information, and the rules provided in sections 83 to 87, the second and third paragraphs of section 94 and sections 95 to 102.1 and 135 to 154 of that Act apply, with the necessary modifications, to a request for access made in accordance with the third paragraph.
A right conferred by this section only applies in respect of information contained on a medium.
2002, c. 5, s. 7; 2002, c. 46, s. 21.