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Income Tax Act

Version of section 122.64 from 2004-08-31 to 2005-10-04:


Marginal note:Confidentiality of information

  •  (1) Information obtained under this Act or the Family Allowances Act by or on behalf of the Minister of Human Resources 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 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  • (5) [Repealed, 1998, c. 19, s. 144(2)]

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1994, c. 7, Sch. VII, s. 12
  • 1996, c. 11, par. 95(h), 97(1)(e)
  • 1998, c. 19, s. 144

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