184.108.40.206. Information contained in a tax record shall only be accessible, without the consent of the person concerned, in the cases and subject to the conditions set out below:
(a) to the Minister or to a natural person designated by the Minister to assist the Minister, where the information is necessary for the exercise of his or her functions; in that respect, the Minister shall establish in writing, after consultation with the president and chief executive officer, the rules governing access to such information by the Minister and the persons so designated;
(b) to an employee of the Agency who is qualified to receive the information, where the information is necessary for the exercise of his or her functions;
(c) to the board of directors of the Agency insofar as the document does not reveal, even indirectly, the identity of the person concerned and the information is necessary for the exercise of the functions of the board.
The rules established pursuant to subparagraph a of the first paragraph shall take effect on the date indicated therein and shall be filed without delay with the Commission d’accès à l’information.
2002, c. 5, s. 7; 2010, c. 31, s. 109.