A-6.002 - Tax Administration Act

Full text
69.0.3. The Minister may object to the disclosure of any information or document in respect of which an order under section 69.0.2 has been made by certifying, orally or in writing, before the Chief Judge of the Court of Québec or before such other judge of that Court as the Chief Judge may designate to hear the application on the ground that
(a)  an agreement entered into under section 9 prohibits the disclosure of the information or document;
(b)  a privilege is attached by law to the information or document;
(c)  the information or document has been placed in a sealed package pursuant to law or an order of a court of competent jurisdiction; or
(d)  disclosure of the information or document would not, for any other reason, be in the public interest.
A judge who is to determine an objection may, if the judge considers it necessary to determine the objection, examine the information or document disclosure of which is applied for and shall grant the objection and order that disclosure of the information or document be refused where the judge is satisfied of any of the grounds mentioned in subparagraphs a to d of the first paragraph.
An appeal lies from a determination under the first paragraph to the Court of Appeal which shall be brought within 10 days from the date of the determination. The Court of Appeal may, however, grant such further time as it considers appropriate in the circumstances.
An application under the first or the third paragraph shall be heard in camera. The Minister is entitled, during hearings in first instance or in appeal, to make representations ex parte.
1997, c. 86, s. 4; 2010, c. 31, s. 120.
69.0.3. The Minister or a public servant designated by the Minister may object to the disclosure of any information or document in respect of which an order under section 69.0.2 has been made by certifying, orally or in writing, before the Chief Judge of the Court of Québec or before such other judge of that Court as the Chief Judge may designate to hear the application on the ground that
(a)  an agreement entered into under section 9 prohibits the disclosure of the information or document;
(b)  a privilege is attached by law to the information or document;
(c)  the information or document has been placed in a sealed package pursuant to law or an order of a court of competent jurisdiction; or
(d)  disclosure of the information or document would not, for any other reason, be in the public interest.
A judge who is to determine an objection may, if the judge considers it necessary to determine the objection, examine the information or document disclosure of which is applied for and shall grant the objection and order that disclosure of the information or document be refused where the judge is satisfied of any of the grounds mentioned in subparagraphs a to d of the first paragraph.
An appeal lies from a determination under the first paragraph to the Court of Appeal which shall be brought within 10 days from the date of the determination. The Court of Appeal may, however, grant such further time as it considers appropriate in the circumstances.
An application under the first or the third paragraph shall be heard in camera. The Minister or a public servant designated by the Minister is entitled, during hearings in first instance or in appeal, to make representations ex parte.
1997, c. 86, s. 4.