69.8. No information contained in a tax record may be communicated under any of paragraphs a.1 to e of section 69.0.1, section 69.1, except subparagraphs a to d, i, s, x, y, z.3 and z.6 of the second paragraph of that section 69.1, or section 69.2, except within the scope of a written agreement which specifies, among other things,
(a) the nature of the information communicated and the purposes for which it is communicated;
(b) the methods of communication used;
(c) the means to be used and the security measures to be taken to preserve the confidentiality of the information communicated;
(d) the intervals at which information is to be communicated;
(e) the means chosen to inform the persons concerned;
(f) the duration of the agreement.
An agreement referred to in the first paragraph must be submitted for an opinion to the Commission d’accès à l’information and comes into force on the favourable opinion of the Commission, or, in the absence of an opinion, on the 60th day after the Commission receives the agreement or any later date set out in the agreement.
Should the Commission give an unfavourable opinion, the Government may, on request, approve the agreement and fix the applicable conditions. Before approving the agreement, the Government shall publish it in the Gazette officielle du Québec together with any conditions it intends to fix as well as a notice that it may approve the agreement on the expiry of 30 days after the publication. The agreement comes into force on the day of its approval or any later date fixed by the Government or specified in the agreement.
This section applies notwithstanding sections 67.3, 67.4, 68, 68.1 and 70 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1).
2002, c. 5, s. 13; 2002, c. 23, s. 75; 2005, c. 2, s. 7; 2010, c. 35, s. 43; 2011, c. 17, s. 40; 2012, c. 17, s. 16; 2018, c. 18, s. 521; 2017, c. 27, s. 1551; 2019, c. 14, s. 91.