Marginal note:Provision of information
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241 (1) Except as authorized by this section, no official or other representative of a government entity shall
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(c) knowingly use any taxpayer information otherwise than in the course of the administration or enforcement of this Act, the Canada Pension Plan, the Unemployment Insurance Act or the Employment Insurance Act or for the purpose for which it was provided under this section.
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Marginal note:Evidence relating to taxpayer information
(2) Notwithstanding any other Act of Parliament or other law, no official or other representative of a government entity shall be required, in connection with any legal proceedings, to give or produce evidence relating to any taxpayer information.
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Marginal note:Communication where proceedings have been commenced
(3) Subsections 241(1) and 241(2) do not apply in respect of
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(a) criminal proceedings, either by indictment or on summary conviction, that have been commenced by the laying of an information or the preferring of an indictment, under an Act of Parliament; or
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(b) any legal proceedings relating to the administration or enforcement of this Act, the Canada Pension Plan, the Unemployment Insurance Act or the Employment Insurance Act or any other Act of Parliament or law of a province that provides for the imposition or collection of a tax or duty.
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(3.2) An official may provide to any person the following taxpayer information relating to another person (in this subsection referred to as the “registrant”) that was at any time a registered charity, registered Canadian amateur athletic association or registered journalism organization:
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(b) any information provided in prescribed form to the Minister by the registrant on applying for registration under this Act;
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(g) a copy of the entirety of or any part of any letter or notice by the Minister to the registrant relating to a suspension under section 188.2 or an assessment of tax or penalty under this Act (other than the amount of a liability under subsection 188(1.1));
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(3.3) The Minister of Canadian Heritage may communicate or otherwise make available to the public, in any manner that that Minister considers appropriate, the following taxpayer information in respect of a Canadian film or video production certificate (as defined under subsection 125.4(1)) that has been issued or revoked:
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Marginal note:Information may be communicated
(3.5) The Minister may communicate or otherwise make available to the public, in any manner that the Minister considers appropriate, the name of any person or partnership that makes an application under section 125.7.
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(4) An official may
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(a) provide to any person taxpayer information that can reasonably be regarded as necessary for the purposes of the administration or enforcement of this Act, the Canada Pension Plan, the Unemployment Insurance Act or the Employment Insurance Act, solely for that purpose;
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(b) provide to any person taxpayer information that can reasonably be regarded as necessary for the purposes of determining any tax, interest, penalty or other amount that is or may become payable by the person, or any refund or tax credit to which the person is or may become entitled, under this Act or any other amount that is relevant for the purposes of that determination;
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(d) provide taxpayer information
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(ii) to an official solely for the purposes of the initial implementation of a fiscal policy or for the purposes of the administration or enforcement of an Act of Parliament that provides for the imposition and collection of a tax or duty,
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(vi) to an official of the government of a province that has received or is entitled to receive a payment referred to in this subparagraph, or to an official of the Department of Natural Resources, solely for the purposes of the provisions relating to payments to a province in respect of the taxable income of corporations earned in the offshore area with respect to the province under the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act, chapter 28 of the Statutes of Canada, 1988, the Canada–Newfoundland and Labrador Atlantic Accord Implementation Act, chapter 3 of the Statutes of Canada, 1987, or similar Acts relating to the exploration for or exploitation of offshore Canadian petroleum and gas resources,
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(vii) to an official solely for the purposes of the administration or enforcement of the Pension Benefits Standards Act, 1985, the Pooled Registered Pension Plans Act or a similar law of a province,
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(vii.1) to an official solely for the purpose of the administration or enforcement of the Canada Education Savings Act or a designated provincial program as defined in subsection 146.1(1),
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(vii.2) to an official solely for the purposes of the administration and enforcement of Part 1 of the Energy Costs Assistance Measures Act,
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(vii.3) to an official solely for the purposes of the administration and enforcement of the Children’s Special Allowances Act or the evaluation or formation of policy for that Act,
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(vii.4) to an official solely for the purposes of the administration and enforcement of the Universal Child Care Benefit Act or the evaluation or formation of policy for that Act,
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(vii.5) to an official solely for the purposes of the administration or enforcement of the Canada Disability Savings Act or a designated provincial program as defined in subsection 146.4(1),
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(vii.6) to an official solely for the purposes of the administration and enforcement of the Canada Emergency Response Benefit Act or the evaluation or formulation of policy for that Act,
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(vii.7) to an official solely for the purposes of the administration and enforcement of the Canada Recovery Benefits Act or the Canada Worker Lockdown Benefit Act, or the evaluation or formulation of policy for those Acts,
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(vii.8) to an official, if the taxpayer information is taxpayer information of an individual who has made an application under the Canada Recovery Benefits Act or the Canada Worker Lockdown Benefit Act, solely for the purposes of the evaluation or formulation of policy for a program administered and enforced by
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(vii.9) to an official of a department or agency of the Government of Canada or of a provincial government (or to an individual who occupies a similar position in connection with an Aboriginal government) as to the name, Social Insurance Number, date of birth, address, telephone number, email address or occupation of an individual who has made an application under the Canada Recovery Benefits Act or the Canada Worker Lockdown Benefit Act, solely for the purposes of
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(viii) to an official of the Department of Veterans Affairs solely for the purposes of the administration of the War Veterans Allowance Act, the Veterans Well-being Act or Part XI of the Civilian War-related Benefits Act,
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(x) to an official of the Canada Employment Insurance Commission or the Department of Employment and Social Development, solely for the purpose of the administration or enforcement of the Employment Insurance Act, an employment program of the Government of Canada (including, for greater certainty, any activity relating to a program for temporary foreign workers for which the administration or enforcement is the responsibility of the Minister of Employment and Social Development under the Immigration and Refugee Protection Regulations) or the evaluation or formation of policy for that Act or program,
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(x.1) to an official of the Department of Employment and Social Development solely for the purpose of the administration or enforcement of a program established under the authority of the Department of Employment and Social Development Act in respect of children who are deceased or missing as a result of an offence, or a probable offence, under the Criminal Code,
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(xi) to an official of the Department of Agriculture and Agri-Food or of the government of a province solely for the purposes of the administration or enforcement of a program of the Government of Canada or of the province established under an agreement entered into under the Farm Income Protection Act,
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(xii) to a member of the Canadian Cultural Property Export Review Board or an official of the Administrative Tribunals Support Service of Canada solely for the purposes of administering sections 32 to 33.2 of the Cultural Property Export and Import Act,
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(xiv) to an official solely for the purposes of section 7.1 of the Federal-Provincial Fiscal Arrangements and Federal Post-Secondary Education and Health Contributions Act,
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(xv) to an official of the Financial Transactions and Reports Analysis Centre of Canada solely for the purpose of enabling the Centre to evaluate the usefulness of information provided by the Centre to the Canada Revenue Agency under the Proceeds of Crime (Money Laundering) and Terrorist Financing Act,
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(xviii) to an official of the Canada Revenue Agency solely for the purpose of the collection of amounts owing to Her Majesty in right of Canada or of a province under the Government Employees Compensation Act, the Canada Labour Code, the Merchant Seamen Compensation Act, the Canada Student Loans Act, the Canada Student Financial Assistance Act, the Postal Services Continuation Act, 1997, the Wage Earner Protection Program Act, the Apprentice Loans Act or a law of a province governing the granting of financial assistance to students at the post-secondary school level,
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(xix) to an official of the Canada Revenue Agency solely for the purpose of the collection of amounts owing to Her Majesty in right of Canada under the Canada Emergency Business Account program established by Export Development Canada in accordance with an authorization made under subsection 23(1) of the Export Development Act,
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(xx) to an official of
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(A) the Canada Revenue Agency solely for the purposes of the administration or enforcement of the Dental Benefit Act, or
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(B) the Department of Health solely for the purposes of the formulation or evaluation of policy for that Act,
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(xx.1) to an official of
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(A) the Department of Employment and Social Development or the Department of Health, solely for the purpose of the administration or enforcement of the Canadian Dental Care Plan established under the authority of the Department of Health Act in respect of dental service for individuals, or
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(xxi) to an official of the Canada Revenue Agency solely for the purposes of the administration or enforcement of the Rental Housing Benefit Act,
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(xxii) to a person who is employed in the service of, who occupies a position of responsibility in the service of, or who is engaged by or on behalf of, the Canada Mortgage and Housing Corporation, solely for the purposes of the formulation or evaluation of policy for the Rental Housing Benefit Act, or
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(xxiii) to an official solely for the purposes of a security review under subsection 83.032(10) or section 83.034 of the Criminal Code, if the information can reasonably be considered to be relevant to the security review;
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(e) provide taxpayer information, or allow the inspection of or access to taxpayer information, as the case may be, under, and solely for the purposes of,
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(i) subsection 36(2) or section 46 of the Access to Information Act,
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(ii) section 13 of the Auditor General Act,
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(iii) section 92 of the Canada Pension Plan,
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(iv) a warrant issued under subsection 21(3) of the Canadian Security Intelligence Service Act,
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(v) an order made under subsection 462.48(3) of the Criminal Code,
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(vi) section 26 of the Cultural Property Export and Import Act,
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(vii) section 79 of the Family Orders and Agreements Enforcement Assistance Act,
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(viii) paragraph 33.1(a) of the Old Age Security Act,
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(ix) subsection 34(2) or section 45 of the Privacy Act,
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(x) section 24 of the Statistics Act,
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(xi) section 9 of the Tax Rebate Discounting Act,
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(xiii) an order made under the Mutual Legal Assistance in Criminal Matters Act to gather or send information, for the purposes of an investigation or prosecution relating to an act or omission that, if it had occurred in Canada, would constitute an offence for which an order could be obtained under subsection 462.48(3) of the Criminal Code, in response to a request made pursuant to
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(f) provide taxpayer information solely for the purposes of sections 23 to 25 of the Financial Administration Act;
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(f.1) provide taxpayer information to an official for the purposes of the administration and enforcement of the Charities Registration (Security Information) Act, and where an official has so received taxpayer information, the official may provide that information to another official as permitted by subsection (9.1);
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(h) use, or provide to any person, taxpayer information solely for a purpose relating to the supervision, evaluation or discipline of an authorized person by Her Majesty in right of Canada in respect of a period during which the authorized person was employed by or engaged by or on behalf of Her Majesty in right of Canada to assist in the administration or enforcement of this Act, the Canada Pension Plan, the Unemployment Insurance Act or the Employment Insurance Act, to the extent that the information is relevant for the purpose;
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(i) provide access to records of taxpayer information to the Librarian and Archivist of Canada or a person acting on behalf of or under the direction of the Librarian and Archivist, solely for the purposes of section 12 of the Library and Archives of Canada Act, and transfer such records to the care and control of such persons solely for the purposes of section 13 of that Act;
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(j.1) provide taxpayer information to an official or a designated person solely for the purpose of permitting the making of an adjustment to a social assistance payment made on the basis of a means, needs or income test if the purpose of the adjustment is to take into account
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(i) the amount determined in respect of a person for C in subsection 122.61(1), as it read before July 2018, in respect of a base taxation year (as defined in section 122.6) before 2017, or
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(ii) an amount determined in respect of a person under subsection 122.61(1) or (1.1) in respect of a base taxation year (as defined in section 122.6) after 2014;
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(j.2) provide information obtained under section 122.62 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;
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(k) provide, or allow inspection of or access to, taxpayer information to or by any person otherwise legally entitled to it under an Act of Parliament solely for the purposes for which that person is entitled to the information;
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(l) subject to subsection (9.2), provide to a representative of a government entity the business number of, the name of (including any trade name or other name used by), and any contact information, corporate information and registration information in respect of, the holder of a business number (other than an excluded individual), if the information is provided solely for the purposes of the administration or enforcement of
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(o) provide taxpayer information to any person solely for the purpose of enabling the Chief Statistician, within the meaning assigned by section 2 of the Statistics Act, to provide to a statistical agency of a province data concerning business activities carried on in the province, where the information is used by the agency solely for research and analysis and the agency is authorized under the law of the province to collect the same or similar information on its own behalf in respect of such activities;
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(p) provide taxpayer information to a police officer (within the meaning assigned by subsection 462.48(17) of the Criminal Code) solely for the purpose of investigating whether an offence has been committed under the Criminal Code, or the laying of an information or the preferring of an indictment, where
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(i) such information can reasonably be regarded as being necessary for the purpose of ascertaining the circumstances in which an offence under the Criminal Code may have been committed, or the identity of the person or persons who may have committed an offence, with respect to an official, or with respect to any person related to that official,
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(ii) the official was or is engaged in the administration or enforcement of this Act, and
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(s) provide taxpayer information, solely for the purpose of ensuring compliance with Part 1 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act, to an official of the Financial Transactions and Reports Analysis Centre of Canada, if the information
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(i) can reasonably be considered to be relevant to a determination of whether a reporting entity (as defined in section 244.1) has complied with a duty or obligation under Part XV.1, and
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(ii) does not directly or indirectly reveal the identity of a client (as defined in section 244.1);
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(t) provide taxpayer information to an official solely for the purpose of enabling the Chief Actuary of the Office of the Superintendent of Financial Institutions to conduct actuarial reviews of pension plans established under the Old Age Security Act as required by the Public Pensions Reporting Act; or
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(u) provide to an official of the Department of Industry, solely for the purpose of verifying and validating the data required to be sent under section 21.21 of the Canada Business Corporations Act in respect of a private corporation (in this paragraph referred to as the “particular corporation”), the following information:
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Marginal note:Disposition of appeal
(7) The court to which an appeal is taken pursuant to subsection 241(6) may allow the appeal and quash the order or direction appealed from or dismiss the appeal, and the rules of practice and procedure from time to time governing appeals to the courts shall apply, with such modifications as the circumstances require, to an appeal instituted pursuant to that subsection.
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Marginal note:Stay of order or direction
(8) An appeal instituted pursuant to subsection 241(6) shall stay the operation of the order or direction appealed from until judgment is pronounced.
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Marginal note:Threats to security
(9) An official may provide to the head of a recipient Government of Canada institution listed in Schedule 3 to the Security of Canada Information Disclosure Act, or to an official designated for the purposes of that Act by the head of that recipient institution,
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(9.1) Information — other than designated donor information — provided to an official of the Canadian Security Intelligence Service or the Royal Canadian Mounted Police, as permitted by paragraph (4)(f.1), may be used by such an official, or communicated by such an official to another official of the Canadian Security Intelligence Service or the Royal Canadian Mounted Police for use by that other official, for the purpose of
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(a) investigating whether an offence may have been committed, ascertaining the identity of a person or persons who may have committed an offence, or prosecuting an offence, which offence is
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(i) described in Part II.1 of the Criminal Code, or
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(ii) described in section 462.31 of the Criminal Code, if that investigation, ascertainment or prosecution is related to an investigation, ascertainment or prosecution in respect of an offence described in Part II.1 of that Act; or
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(b) investigating whether the activities of any person may constitute threats to the security of Canada, as defined in section 2 of the Canadian Security Intelligence Service Act.
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(9.5) An official may provide to a law enforcement officer of an appropriate police organization
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(a) taxpayer information, if the official has reasonable grounds to believe that the information will afford evidence of an act or omission in or outside of Canada that, if committed in Canada, would be
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(i) an offence under any of
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(A) section 3 of the Corruption of Foreign Public Officials Act,
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(B) sections 119 to 121, 123 to 125 and 426 of the Criminal Code,
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(C) section 465 of the Criminal Code as it relates to an offence described in clause (B), and
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(D) sections 144, 264, 271, 279, 279.02, 281 and 333.1, paragraphs 334(a) and 348(1)(e) and sections 349, 435 and 462.31 of the Criminal Code,
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(ii) a terrorism offence or a criminal organization offence, as those terms are defined in section 2 of the Criminal Code, for which the maximum term of imprisonment is 10 years or more, or
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Marginal note:Definitions
(10) In this section
- aboriginal government
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aboriginal government means an aboriginal government as defined in subsection 2(1) of the Federal-Provincial Fiscal Arrangements Act; (gouvernement autochtone)
- authorized person
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authorized person means a person who is engaged or employed, or who was formerly engaged or employed, by or on behalf of Her Majesty in right of Canada to assist in carrying out the provisions of this Act, the Canada Pension Plan, the Unemployment Insurance Act or the Employment Insurance Act; (personne autorisée)
- court of appeal
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court of appeal has the meaning assigned by the definition court of appeal in section 2 of the Criminal Code; (cour d’appel)
- excluded individual
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excluded individual means an individual who is a holder of a business number solely because the individual is required under this Act to deduct or withhold an amount from an amount paid or credited or deemed to be paid or credited; (particulier exclu)
- official
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official means any person who is employed in the service of, who occupies a position of responsibility in the service of, or who is engaged by or on behalf of,
or any person who was formerly so employed, who formerly occupied such a position or who was formerly so engaged and, for the purposes of subsection 239(2.21), subsections 241(1) and 241(2), the portion of subsection 241(4) before paragraph (a), and subsections 241(5) and 241(6), includes a designated person; (fonctionnaire)
- taxpayer information
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taxpayer information means information of any kind and in any form relating to one or more taxpayers that is
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Marginal note:References to “this Act”
(11) The references in subsections (1), (3), (4) and (10) to “this Act” shall be read as references to “this Act or the Federal-Provincial Fiscal Arrangements Act”.
R.S., 1985, c. 1 (5th Supp.), s. 241; 1994, c. 7, Sch. II, s. 190, Sch. IV, s. 16, Sch. VIII, s. 137, c. 38, s. 26, c. 41, s. 38; 1995, c. 3, s. 51, c. 11, s. 45, c. 38, s. 5; 1996, c. 11, s. 63, c. 21, s. 59, c. 23, s. 187, 189; 1997, c. 25, s. 70; 1998, c. 19, ss. 65, 236, c. 21, ss. 75, 97, 120; 1999, c. 10, s. 45, c. 26, s. 41; 2001, c. 17, s. 186, c. 41, s. 118; 2004, c. 11, s. 32, c. 26, s. 22; 2005, c. 19, s. 51, c. 21, s. 103, c. 34, s. 71, c. 49, s. 6; 2006, c. 4, s. 179, c. 12, s. 45; 2007, c. 35, ss. 64, 122; 2009, c. 2, s. 75; 2010, c. 12, s. 21; 2011, c. 24, s. 71; 2012, c. 19, ss. 302, 692, c. 27, ss. 29, 36, c. 31, s. 53; 2013, c. 34, s. 357, c. 40, ss. 87, 231; 2014, c. 13, s. 115, c. 20, ss. 28, 458, c. 39, s. 70; 2015, c. 20, s. 6; 2016, c. 7, s. 47; 2017, c. 20, s. 29; 2018, c. 12, s. 36, c. 27, s. 26; 2019, c. 13, s. 124; 2019, c. 29, s. 42; 2020, c. 6, s. 6; 2020, c. 11, s. 7; 2020, c. 12, s. 2 “43”; 2020, c. 13, s. 6; 2021, c. 23, s. 58; 2021, c. 26, s. 7; 2022, c. 10, s. 24; 2022, c. 14, s. 5; 2022, c. 19, s. 55; 2023, c. 14, s. 5; 2023, c. 26, s. 71; 2023, c. 29, s. 17.
