A-6.002 - Tax Administration Act

Full text
70.1. Notwithstanding section 65 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1), the Minister shall, annually, inform the person in respect of whom the Minister collects information for the application of a fiscal law of
(a)  the types of use for which the information is intended;
(b)  the categories of persons who will have access to the information;
(c)  the obligation to provide the information;
(d)  the consequences for the person of refusing to provide information;
(e)  the rights of access and correction;
(f)  the possibility that comparisons, pairing or cross-matching of information files may be made within the scope of the application of a fiscal law;
(g)  the possibility that information could be transmitted to other persons in accordance with this Act.
The first paragraph does not apply to an act performed within the scope of an audit, investigation or inquiry under a fiscal law.
2002, c. 5, s. 15.