Income Tax Act (R.S.C., 1985, c. 1 (5th Supp.))

Marginal note:Agreement

• 122.63 (1) The Minister of Finance may enter into an agreement with the government of a province whereby the amounts determined under paragraph (a) of the description of A in subsection 122.61(1) with respect to persons resident in the province shall, for the purpose of calculating overpayments deemed to arise under that subsection, be replaced by amounts determined in accordance with the agreement.

• Marginal note:Idem

  (2) The amounts determined under paragraph (a) of the description of A in subsection 122.61(1) for a base taxation year because of any agreement entered into with a province and referred to in subsection 122.63(1) shall be based on the age of qualified dependants of eligible individuals, or on the number of such qualified dependants, or both, and shall result in an amount in respect of a qualified dependant that is not less, in respect of that qualified dependant, than 85% of the amount that would otherwise be determined under that paragraph in respect of that qualified dependant for that year.

• Marginal note:Idem

  (3) Any agreement entered into with a province and referred to in subsection 122.63(1) shall provide that, where the operation of the agreement results in a total of all amounts, each of which is an amount deemed under subsection 122.61(1) to be an overpayment on account of the liability under this Part for a taxation year of a person subject to the agreement, that exceeds 101% of the total of such overpayments that would have otherwise been deemed to have arisen under subsection 122.61(1), the excess shall be reimbursed by the government of the province to the Government of Canada.

Marginal note:Confidentiality of information

• 122.64 (1) Information obtained under this Act or the Family Allowances Act by or on behalf of the Minister of Human Resources and Skills Development is deemed to be obtained on behalf of the Minister of National Revenue for the purposes of this Act.

• Marginal note:Communication of information

  (2) Notwithstanding subsection 241(1), an official (as defined in subsection 241(10)) may provide information obtained under subsection 122.62(1), 122.62(4), 122.62(5), 122.62(6) or 122.62(7) or the Family Allowances Act

  • (a) to an official of the government of a province, solely for the purposes of the administration or enforcement of a prescribed law of the province; or

  • (b) to an official of the Department of Human Resources and Skills Development for the purposes of the administration of the Family Allowances Act, the Canada Pension Plan or the Old Age Security Act.

• Marginal note:Taxpayer’s address

  (3) Notwithstanding subsection 241(1), an official or authorized person may provide a taxpayer’s name and address that has been obtained by or on behalf of the Minister of National Revenue for the purposes of this subdivision, for the purposes of the administration or enforcement of Part I of the Family Orders and Agreements Enforcement Assistance Act.

• Marginal note:Offence

  (4) Every person to whom information has been provided under subsection 122.64(2) or 122.64(3) and who knowingly uses, communicates or allows to be communicated that information for any purpose other than that for which it was provided is guilty of an offence and is liable on summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months or to both that fine and imprisonment.

• (5) [Repealed, 1998, c. 19, s. 144(2)]