Canada Revenue Agency Act

Marginal note:Commissioner to keep provinces informed

• 40 (1) Subject to any confidentiality provisions in the program legislation or in the Privacy Act, the Commissioner must provide the government of a province on whose behalf the Agency administers a tax or program or carries out an activity with the information necessary to evaluate the tax, program or activity and formulate policies related to it.

• Marginal note:Consultation with provinces

  (2) The Commissioner must consult with the government of a province on whose behalf the Agency administers a tax or program or carries out an activity on matters that could have a significant impact on the tax, program or activity.