A-6.002 - Tax Administration Act

Full text
69.0.0.3. Notwithstanding section 88 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1), the Minister shall refuse to give communication to a person of any information contained in the person’s tax record, where it can reasonably be considered that its disclosure would reveal information relating to another person or the existence of such information, unless the latter person consents thereto or the information is necessary for the application or enforcement, in respect of the person, of a fiscal law or of an Act, chapter or program referred to in subparagraph b of the first paragraph of section 69.0.0.7.
2002, c. 5, s. 7.