BETWEEN:
and
REASONS FOR ORDER
[1] This judicial review concerns the rights of a taxpayer under s. 295 of the Excise Tax Act ("Act") to the disclosure of third party information at the Notice of Objection stage of a dispute with the Canada Revenue Agency ("CRA"). S. 295 is similar to but not identical to s. 241 of the Income Tax Act.
[2] In the course of challenging harmonized sales tax ("HST") assessments under the Act, the Applicant requested the complete audit files for two assessments.
[3] After repeated requests, on October 24, 2003, CRA released a heavily redacted portion of the audit file but refused to release the balance of the file on the basis that it contained third party information. That refusal has resulted in this judicial review.
[4] Subsequent to the refusal to disclose the decision, CRA made a second decision on or about November 24, 2004, about which it gave notice to the third parties and the Applicant, to release the third party information unless the relevant third party(ies) brought legal proceedings to prevent release or alternatively consented to the release of the information. The issue of this second decision, and the disclosure of confidential information about the Applicant which was contained in the CRA notice to third parties, is the subject of a further judicial review in Court file no. T-2108-04.
[5] The Applicant claims that it is entitled under s. 295 of the Act to relevant information related to the basis of the assessment against it. This judicial review raises three issues:
1. Does the Minister have a duty to release this information to the Applicant?
2. If there is no such duty, does the Minister have a discretion to release this information?
3. If there is discretion, was that discretion exercised on proper grounds?
[6] The term "Minister" used in these Reasons includes (unless otherwise indicated) the "officials" charged with the relevant responsibility under s. 295.
FACTS
[7] The facts of this case arose against the backdrop of an investigation into whether a number of car dealers in the Atlantic Provinces were involved in "car-flipping". In general, this is considered to be a scheme by which cars are allegedly sold to purchasers through an out-of-area intermediary for purposes of avoiding some or all of the HST.
[8] Following an assessment by CRA pursuant to the Act, on May 14, 2004, the Applicant requested of CRA the complete audit file in the following terms:
We intend to file Notices of Objection shortly ... In this regard I write to request, pursuant to the Appeals Renewal Initiative, receipt of a copy of the complete audit file concerning these two HST assessments, particularly, including all narrative reports written by the auditors and other CRA officials, if applicable.
[9] Following a series of letters from the Applicant's counsel pressing for disclosure and after the Notice of Objection was filed, on October 24, 2003, a CRA official, S. Denny, advised the Applicant that, while it would release some information, CRA would not release the audit report and various schedules because they contain "third party information". The precise wording of the decision is important:
We have reviewed the differences between the reports and have concluded that the report that is in the audit file contains third party information that we are unable to provide you at this time.
... the schedules contain third party information that we are unable to provide you at this time.
[10] It has been a given in this litigation that third party information is the same as "confidential information" under s. 295 of the Act. The third party information encompasses more than information exclusively about another taxpayer. The information includes information about the taxpayer supplied to CRA by another taxpayer.
[11] The Applicant put considerable reliance in its correspondence with CRA on the Appeals Renewal Initiative ("ARI"), a document from what was then CCRA (now CRA) that outlined its policy with respect to appeals. While more will be said about this document, of particular relevance to this case is the obligation said to be part of the role and responsibilities of an appeals officer to:
explain to taxpayers the basis of the assessment and make available all relevant documents supporting the issues under dispute.
(emphasis added)
[12] In these proceedings, Denny filed an affidavit purporting to explain her decision to refuse disclosure of information. In that affidavit, Denny outlined further reasons for her refusal including:
· that the information was of a nature that implied that other automobile dealers and others may have been involved in a scheme to defraud the Minister of tax revenues;
· some of the information was references to other information.
· some of the information might be competitively sensitive and that reputations might be damaged.
· some of the information would not assist the Applicant in understanding and challenging the assessment.
[13] However, prior to making the decision to refuse release, internal communication between CRA officials, particularly the e-mail of June 10, 2003, expressed concern about the class of information: that it came from third parties to CRA. There was never any indication that there was a concern about how the information may be used, misused or misunderstood.
[14] This concern was reinforced by the meeting between Applicant's counsel and Denny's superior on November 18, 2003, as recorded in counsel's letter of November 21, 2003.
[15] While CRA may have considered the elements outlined in Denny's affidavit, I prefer the evidentiary record most proximate to the decision of October 24, 2003 and the decision's wording itself as to the principle upon which CRA refused to disclose the requested information.
[16] After the judicial review of the October 24, 2003 decision was filed, the Respondent sought to strike out this judicial review. It was unsuccessful before Justice O'Keefe. It then sought to have the matter declared moot, again without success.
[17] While this case and File T-2108-04 (dealing with the second decision) were not heard together, the decision in this matter was deferred until after the hearing of the T-2108-04 matter so that the Court had a more complete appreciation of the matters in issue under s. 295.
[18] In the motion to strike the judicial review, Justice O'Keefe, while not addressing or deciding the merits of the judicial review, made reference to the problem raised by incomplete disclosure at the Notice of Objection stage. Since I concur with his analysis of the problem, that the Notice of Objection stage must be an informed process, I repeat the relevant portion of his judgment:
It is clear that I disagree with the Attorney General's position that documentary disclosure must be obtained by proceeding on appeal to the Tax Court of Canada. The Attorney General's view of the statutory scheme would force taxpayers to proceed with a potentially uninformed Notice of Objection process which would have little or no chance of success, simply to be able to proceed to the Tax Court of Canada's documentary disclosure procedures. In my view, to adopt such an interpretation of the statutory scheme would detract from the intended purpose of the Notice of Objection stage, which is to provide a taxpayer with a meaningful opportunity to persuade the Minister of National Revenue that its assessment should be vacated or a reassessment made. The Notice of Objection stage was not meant to be uninformed or de facto forcibly waived for parties who dispute the sufficiency of CCRA's information disclosure.
ANALYSIS
[19] The Minister's decision not to disclose is based upon his view of the legal rights of the Applicant to disclosure of confidential information. Applying the functional and pragmatic test to this decision, I have concluded that since the issue is one of interpretation of ministerial powers, the standard of review is correctness.
Statutory Scheme
[20] A dispute under the Act proceeds in much the same manner as a dispute under the Income Tax Act. From the taxpayer's perspective, there is an assessment phase, the Notice of Objection phase and finally the litigation phase at the Tax Court of Canada.
[21] A taxpayer is entitled to file a Notice of Objection to the tax assessment. Such filing commences the dispute process with CRA. The Notice of Objection process is usually conducted through correspondence, submissions and meetings with a view to understanding and challenging the assessment, resolving the dispute or narrowing the issues before the matter proceeds to litigation. It is an important process for the taxpayer in knowing whether and on what basis to dispute CRA's assessment. It is an essential step toward litigation.
[22] As part of the assessment, and as happened here, CRA officials can obtain, voluntarily or under compulsion, information including documents from other persons. The legislative scheme controlling the use of that information is set forth in s. 295 of the Act; the complete version of the section is at Appendix A to these Reasons.
[23] The Court is advised that this is the first case considering these issues under s. 295 as it now reads. However, there is case law under the comparable provision of the Income Tax Act. For completeness, s. 241 of the Income Tax Act is attached as Appendix B.
[24] For purposes of these reasons, the critical subsections of s. 295 of the Act are set out:
| (1) In this section,
...
"confidential information" means information of any kind and in any form that relates to one or more persons and that is
(a) obtained by or on behalf of the Minister for the purposes of this Part, or
(b) prepared from information referred to in paragraph (a),
but does not include information that does not directly or indirectly reveal the identity of the person to whom it relates;
(2) Except as authorized under this section, no official shall knowingly
(a) provide, or allow to be provided, to any person any confidential information;
(b) allow any person to have access to any confidential information; or
(c) use any confidential information other than in the course of the administration or enforcement of this Part.
(4) Subsections (2) and (3) do not apply in respect of
(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
(b) any legal proceedings relating to the administration or enforcement of this Act, the Canada Pension Plan, the Employment Insurance Act, the Unemployment Insurance Act or any other Act of Parliament or law of a province that provides for the imposition of a tax or duty.
(5) An official may
(a) provide such confidential information to any person as may reasonably be regarded as necessary for the purpose of the administration or enforcement of this Act, solely for that purpose;
(b) provide to a person confidential information that can reasonably be regarded as necessary for the purposes of determining any liability or obligation of the person or any refund, rebate or input tax credit to which the person is or may become entitled under this Act;
(6) An official may provide confidential information relating to a person
(a) to that person; and
(b) with the consent of that person, to any other person.
|
(1) Les définitions qui suivent s'appliquent au présent article.
...
« renseignement confidentiel » Renseignement de toute nature et sous toute forme concernant une ou plusieurs personnes et qui, selon le cas :
a) est obtenu par le ministre ou en son nom pour l'application de la présente partie;
b) est tiré d'un renseignement visé à l'alinéa a).
N'est pas un renseignement confidentiel le renseignement qui ne révèle pas, même indirectement, l'identité de la personne en cause.
(2) Sauf autorisation prévue au présent article, il est interdit à un fonctionnaire :
a) de fournir sciemment à quiconque un renseignement confidentiel ou d'en permettre sciemment la fourniture;
b) de permettre sciemment à quiconque d'avoir accès à un renseignement confidentiel;
c) d'utiliser sciemment un renseignement confidentiel en dehors du cadre de l'application ou de l'exécution de la présente partie.
(4) Les paragraphes (2) et (3) ne s'appliquent :
a) ni aux poursuites criminelles, sur déclaration de culpabilité par procédure sommaire ou sur acte d'accusation, engagées par le dépôt d'une dénonciation ou d'un acte d'accusation, en vertu d'une loi fédérale;
b) ni aux procédures judiciaires ayant trait à l'application ou à l'exécution de la présente loi, du Régime de pensions du Canada, de la Loi sur l'assurance-emploi, de la Loi sur l'assurance-chômage ou de toute loi fédérale ou provinciale qui prévoit l'imposition ou la perception d'un impôt, d'une taxe ou d'un droit.
(5) Un fonctionnaire peut :
a) fournir à une personne un renseignement confidentiel qu'il est raisonnable de considérer comme nécessaire à l'application ou à l'exécution de la présente loi, mais uniquement à cette fin;
b) fournir à une personne un renseignement confidentiel qu'il est raisonnable de considérer comme nécessaire à la détermination de tout montant dont la personne est redevable ou du remboursement ou du crédit de taxe sur les intrants auquel elle a droit, ou pourrait avoir droit, en vertu de la présente loi;
(6) Un fonctionnaire peut fournir un renseignement confidentiel :
a) à la personne en cause;
b) à toute autre personne, avec le consentement de la personne en cause. |
Obligation to Disclose
[25] It is the Applicant's position that the Minister is obliged to release the third party information requested because it is necessary for the administration and enforcement of the Act - of which the Notice of Objection is a critical component. The Applicant argues that the word "may" in ss. 295(5) is directory in nature. It also argues that the Appeals Renewal Initiative ("ARI"), being CRA's view of how the appeals process will operate, confirms this interpretation. The Applicant also relies on the ARI to argue that if the Minister has discretion, then the Minister must apply the ARI under the principle of legitimate expectation.
[26] Despite the able argument of counsel, I cannot agree that "may" means "shall". When one looks at the interpretative principles, the scheme of the provision, its purpose and its wording, I conclude that "may" means "may".
[27] The starting point of the analysis is the Interpretation Act. S. 11 thereof makes it clear that the premise in statutory interpretation is that "may" is permissive.
| 11. The expression "shall" is to be construed as imperative and the expression "may" as permissive. |
11. L'obligation s'exprime essentiellement par l'indicatif présent du verbe porteur de sens principal et, à l'occasion, par des verbes ou expressions comportant cette notion. L'octroi de pouvoirs, de droits, d'autorisations ou de facultés s'exprime essentiellement par le verbe « pouvoir » et, à l'occasion, par des expressions comportant ces notions. |
[28] It is recognized in Sullivan R., Sullivan and Driedger On the Construction of Statutes (2002 Butterworths Canada 4th ed) at p. 56-60 that the use of the word "may" implies discretion but does not preclude obligation:
The interpreter must determine whether there is anything in the statute or in the circumstances that expressly or impliedly obliges the exercise of the power.
[29] As noted by the author, there are many cases in which the courts have found that the power conferred by "may" is coupled with a duty once all the conditions for the exercise of the power have been met. Therefore the broad discretion implied by "may" becomes more limited and is dependent on the purpose of the provision in issue and the circumstances of the operation of that provision.
[30] In my view, the Supreme Court of Canada, in dealing with s. 241 of the Income Tax Act, has laid out the relevant interpretative principles for the analogous provision, s. 295 of the Excise Tax Act. The principal decisions are: Glover v. Minister of National Revenue, [1981] 2 S.C.R. 561, [1982] CTC 29, (1981), 82 D.T.C. 6035 and Slattery (Trustee of) v. Slattery, [1993] 2 C.T.C. 243 (S.C.C.), [1993] 3 S.C.R. 430.
[31] In Glover, a trial judge ordered Revenue Canada to disclose the address of a taxpayer who had abducted his children in violation of a court order granting custody to the children's mother. While the decision at the Ontario Court of Appeal (whose reasoning was adopted by the Supreme Court of Canada) turned on an expression "person legally entitled thereto" (a phrase since removed from s. 241), the Ontario Court of Appeal made some comments on the legislative purpose of the confidentiality provisions of the Income Tax Act which are germane to this Act.
[32] The Court of Appeal held that s. 241 of the Income Tax Act is a comprehensive code designed to protect the confidentiality of all information given to the Minister for purposes of the Income Tax Act. The Court went on to describe subsection 4 as a "permissive section":
The absolute prohibition as defined and limited in the first three subsections of s. 241, leads directly into s-s. (4). This permissive subsection and its components allow, for the purposes of the effective working of the entire statute, the communication of confidential information obtained for the purpose of the legislation to other persons as therein defined and limited. These persons are, equally, on receipt of the confidential information, under the ukase of s. 241(1). Section 241(4), as has been recently pointed out by this Court, sets out certain exceptions largely of an administrative nature, to the restrictions imposed by the section: Re Herman et al and Deputy A.-G. Can. (1979), 26 O.R. (2d) 520 at p. 529, 103 D.L.R. (3d) 491 at p. 500, 13 C.P.C. 363.
[33] Given the similarity between this section of the Income Tax Act and s. 295 of the Act, the same principles are applicable. S. 295 of the Act is a comprehensive code designed to protect the confidentiality of information given to the Minister for purposes of the Act.
[34] In addition, just as subsection 4 of s. 241 of the Income Tax Act is a "permissive section", I interpret ss. 5 of s. 295 to be permissive as well. While the wording of the subsections is somewhat different, the subsections are similar in purpose and operation.
[35] The Supreme Court, in Slattery, was dealing with whether information obtained from a taxpayer for purposes of the Income Tax Act could be used by the Minister in an action to declare that property, belonging to the spouse of the bankrupt taxpayer, rightfully belonged to the trustee in bankruptcy. The Court concluded that such evidence could be used because its use was related to the enforcement of the Income Tax Act.
[36] In tracing the history of s. 241 of the Income Tax Act, the Court underscored that, under Canada's self-assessment and self-reporting system, confidentiality of taxpayer information is an important element of the system. The Court held that s. 241 involved a balancing of interests - the privacy of a taxpayer versus "the interests of the Minister in being allowed to disclose taxpayer information to the extent necessary for the effective administration and enforcement" of the Act.
[37] The Court emphasized that the taxpayer's privacy interest at stake was principally in relation to the taxpayer's finances. Only in exceptional situations does the privacy interest give way to the interest of state. The regime of non-disclosure is based on the need for confidence in a voluntary disclosure system.
[38] The Court in Slattery also recognized the need for an exception both for administration and enforcement purposes as well as for litigation:
Parliament has also recognized, however, that if personal information obtained cannot be used to assist in tax collection when required, including tax collection by way of judicial enforcement, the possession of such information will be useless. Disclosure of information obtained through tax returns or collected in the course of tax investigations may be necessary during litigation in order to ensure that all relevant information is before the court, and thereby to assist in the correct disposition of litigation. But this necessity is sanctioned by Parliament in a very limited number of situations. Disclosure is authorized in criminal proceedings and other proceedings as set out in subsection 241(3). Certain other situations are specified in subsection 241(4), which have been described by the Ontario Court of Appeal as being "largely of an administrative nature" (Glover v. Glover (No. 1), supra, at page 397).
[39] It is worth noting that the word "proceedings" is used in the context of court proceedings. I have concluded that the Notice of Objection is not a proceeding as contemplated by the applicable section of the Excise Tax Act. As such, the Applicant is not entitled to disclosure by reason of s. 295(3), which holds that the prohibition against disclosure does not apply to criminal or certain other civil legal proceedings.
[40] In my view of the authorities, based on the purpose of the provision to foreclose disclosure except in limited circumstances, and the plain meaning of the word "may", the Applicant cannot succeed on the argument that "may" should be interpreted as "shall" and that therefore the Minister or officials are required, upon demand, at the Notice of Objection stage to release confidential information.
[41] Section 295 is permissive and therefore must be read as giving a limited discretion to release confidential information.
Discretion to Disclose
[42] Having concluded that s. 295 gives to the Minister discretion to release confidential information, for purposes of this section, I find that this discretion is limited to those matters set out in subsection 5.
[43] This case raises the problem of lifting the lid on information which is prima facie confidential. It is simpler to conclude that the lid should never be lifted, this may avoid difficult issues of balancing competing interests and potentially prolonging the litigation process. On the other hand, it may also deny taxpayers' rights and the opportunity to deal more knowledgeably and earlier with the issues in its tax dispute.
[44] In concluding that "may" is permissive, the section opens up the difficult task of establishing the boundaries of when the Minister may properly disclose confidential information. The exercise of that discretion must take account of the balancing of privacy interests, and the proper administration and enforcement of the Act. It must take account of the importance to the system of the confidentiality regime and yet allow for the meaningful exercise of rights accorded other taxpayers to challenge tax assessments.
[45] The Applicant placed considerable reliance on the CRA policy document ARI. The policy expresses many noble sentiments such as that the process of the internal review process must be "fair", "transparent", and "efficient".
[46] With respect to the resolution of objections, the ARI commits appeals officers (those dealing with Notices of Objection) and auditors in the following terms:
The appeals official will:
- review assessments under objection in an objective, impartial, professional manner, and decide whether to confirm, allow, or vary the assessment;
- explain to taxpayers the basis of the assessment and make available all relevant documents supporting the issues under dispute;
- be available to taxpayers and their representatives for meetings to discuss the issues;
- consider any taxpayer proposal to solve the disputed assessment;
- contact the auditor, when necessary, to better understand the facts and reasons behind the assessment;
- advise taxpayers of any discussions with the auditor and provide copies of the minutes of these discussions;
- invite the auditor to attend meetings with taxpayers, where the appeals officer deems it appropriate and taxpayers agree; and
- explain to taxpayers the position reached by Appeals.
The auditor will:
- provide the appeals officer with all documents supporting the assessment;
- explain the basis of the assessment when required to do so by the appeals officer;
- attend meetings with the appeals officer and taxpayers, when requested to do so by the appeals officer and when taxpayers agree; and
- review further information at the request of the appeals officer and with the knowledge of the taxpayer, particularly when this information is extensive, or was not produced at the time of the audit, and advise the appeals officer in writing, who will then make the decision.
(emphasis added)
[47] A reasonable person reading this policy could easily conclude that a taxpayer would receive all the relevant documents supporting the assessment, no matter the source of those documents.
[48] However, the principle of legitimate expectation that might otherwise arise cannot override the operation of the statute. This policy and any document disclosure emanating from it must be grounded in the exception to the general prohibition against disclosure of confidential information.
[49] In my view, the Notice of Objection stage of the appeal process accords a taxpayer the important right to know the true basis of an assessment, to consider its position, to make meaningful responses to departmental officials. The goal of the process includes assurance that the assessment process is fair, to resolve tax issues without resorting to litigation and to narrowing any issues to be litigated. To deny a taxpayer as meaningful disclosure as the circumstances allow does not serve the interests of the administration and enforcement of the Act.
[50] The right to proceed through the Notice of Objection stage cannot be denuded of value by a blanket claim of confidentiality. If that process is to be meaningful, it must equip the disputing taxpayer with sufficient information, particularly when CRA relies on sources outside the control of the taxpayer. It is not a sufficient answer to a request for documents that all will be disclosed when the taxpayer proceeds to court.
[51] There are three bases upon which the Minister may disclose the confidential information requested by the Applicant. The first is paragraph 295(4)(a) under which confidential information reasonably regarded as necessary for the purpose of the administration and enforcement of the Act may be disclosed. The second is paragraph 295(4)(b) where disclosure of the confidential information for purposes of determining any liability or obligation of the person is permitted. The third basis is found in paragraph 295(6)(a) under which the Minister may provide confidential information relating to that person to that same person.
[52] The Applicant says that the release of the confidential information to the Applicant is clearly necessary for it to properly deal with its Notice of Objection and the underlying assessment. The Minister never challenged the necessity of that disclosure. The purpose of the disclosure is to allow for the proper administration of the Act, which includes the Notice of Objection process. The disclosure is solely for that purpose. As such, it falls squarely within paragraph 295(5)(a) of the Act.
[53] The disclosure is also necessary for the determination of the liability or obligation of the taxpayer, as contemplated by paragraph 295(5)(b). Since the litigation process exemption (s. 295(3)) covers the interests of the Minister in determining liability or obligations, as found in Slattery, paragraph 295(5)(b) must include the administrative processes and is focused on disclosure for the use of the taxpayer. Other provisions cover disclosure for governmental purposes. The disclosure requested is to permit the Applicant to better know and potentially reduce or eliminate his alleged tax liability. Disclosure in this case would meet the purpose of and be consistent with the words in paragraph 295(5)(b).
[54] The further basis for disclosure under subsection (6) provides that the Minister may have provided confidential information relating to the Applicant.
| (6) An official may provide confidential information relating to a person
(a) to that person; and
(b) with the consent of that person, to any other person. |
(6) Un fonctionnaire peut fournir un renseignement confidentiel :
a) à la personne en cause;
b) à toute autre personne, avec le consentement de la personne en cause. |
[55] Confidential information is any information which relates to any person that is obtained by the Minister for purposes of this Part (the Goods and Services portion of the Act). It can be information that relates to anyone.
[56] The confidential information covered by ss. 6 is narrower than the other provisions of s. 295 in that it covers information obtained by the Minister related to the specific person. The Minister can give to that person requesting the information such information as relates to that same person.
[57] Therefore the Minister can give to the Applicant information relating to the Applicant (assuming it was obtained for purposes of that part of the Act) whether that information was provided to the Minister by the Applicant or from some other source.
[58] Consent may be given to provide information about the first person (the Applicant) if it is to be given to some other person (see paragraph 295(6)(b)).
[59] In exercising the discretion to disclose confidential information, the Minister would have to have regard for the nature of the information. There is a qualitative difference between information held by CRA that relates solely to the tax affairs and business of the third party and information supplied by the third party, especially supplied under compulsion, that relates to the other taxpayer's (in this instance, the Applicant's) tax affairs and business. Some information seems to blur this difference, having a dual character in that it discloses information about a third party and about the taxpayer/Applicant. A contract between the third party and the Applicant, for example, discloses information about both.
[60] A further consideration is whether refusal to disclose serves any properly useful purpose or is consistent with the proper administration of the Act. Relevant documents will have to be disclosed in any Tax Court litigation. Even if the Minister does not proceed to reassess or confirm the assessment in a short period, a taxpayer has the right under s. 306 of the Act to proceed to the Tax Court 180 days after the filing of the Notice of Objection if the Minister has not vacated, reassessed or confirmed the assessment. Therefore disclosure would occur in that context.
[61] There is no policy reason to prevent earlier disclosure of information that would be disclosed in Court in due course. Delay is not a proper ground for non-disclosure.
[62] Control of the disclosure can be a condition by the Minister under subparagraph 295(5)(c)(i):
An official may ...
(c) provide, allow to be provided, or allow inspection of or access to any confidential information to or by
(i) a person ... that the Minister may authorize, subject to such conditions as the Minister may specify.
(emphasis added)
[63] In addition, there are criminal sanctions for breaches of the Act including fines and imprisonment that are available to control misuse of disclosure.
[64] Further, the Minister can, and indeed may be required to, give notice to the third party of any anticipated disclosure of its information (as was done in the second decision) which allows such a party to take steps to protect its confidentiality interests.
[65] Having found that the Applicant is entitled to the disclosure of information relevant to the assessment - information considered by CRA in making this assessment - it is important to bear in mind that it is disclosure of information not necessarily document discovery to which the Applicant is entitled.
[66] While disclosure of documents may be, and is generally, the more effective method of disclosure, it is not the only method. Summaries of the evidence and redacted documents are at least two other methods of disclosure. Failure to make proper disclosure could well form a basis for costs awards or other compensation. Nevertheless, the Minister retains a discretion, exercised on proper consideration, to fashion the most appropriate form of the disclosure of the information so long as it meets the requirements of fairness, accuracy and completeness.
[67] With respect to the first decision, the Minister failed to take proper account of his discretion, and failed to take into account relevant facts and principles. The decision was based solely on the fact that the information at issue came from a third party.
[68] The first decision demonstrated an error in law in concluding that the mere fact that there was confidential information precluded disclosure to the Applicant.
[69] There is nothing in the record of this case to suggest that disclosure of this confidential information would interfere with the administration or enforcement of the Act, such as interfering with an ongoing investigation. Nor is there anything to suggest that any privilege is imperilled. The suggestion in the Denny affidavit that the information would not assist the Applicant involves a presumption that the Minister knows what will assist the taxpayer. It is not for the Minister to protect the Applicant from itself. Commercially sensitive information about the third party's business can be protected and is likely irrelevant to the basis for the Applicant's tax assessment.
[70] The Minister's second decision to release the information - the efficacy of the manner of carrying out that decision is the subject matter of another judgment - is an admission that the release of the confidential information is necessary under s. 295(5). That decision merely confirms that the Minister's discretion should have been exercised, in the first instance, in favour of the Applicant.
CONCLUSION
[71] In answering the issues identified in these Reasons, I have concluded that there is no absolute duty on the Minister to disclose confidential information; that there is a discretion to do so on grounds provided in the Act; and that the Minister failed to properly exercise this discretion to disclose.
[72] The Minister's first decision to refuse to disclose the relevant information requested will be quashed. The matter will be referred back to the Minister to implement his second decision in a manner consistent with the reasons in Court file no. T-2108-04.
[73] The Applicant has requested costs on a solicitor-client basis because of the time and expense incurred resisting the Minister's attempts to delay and strike out this judicial review for one reason or another.
[74] There is no reprehensible or scandalous conduct by the Respondent or its counsel that would justify a solicitor-client award.
[75] I have considered the factors in Rule 400. The particularly relevant ones are the result, the amount at issue, the importance and complexity, the public interest and conduct which lengthens the litigation. While the Applicant was successful, it was not on the principal grounds advanced. The amounts were not in issue; the issue was important but not overly complex; there was a mixture of public interest and the Applicant's own private interest involved; there was some conduct which lengthened the process but there is nothing to suggest that it was not bona fides litigation.
[76] Under the circumstances, the Applicant should have its costs in accordance with the normal scale (Column III Tariff B).
JUDGE
APPENDIX A
Excise Tax Act, R.S. 1985, c. E-15
| 295. (1) In this section,
"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;
"business number" means the number (other than a Social Insurance Number) used by the Minister to identify
(a) a registrant for the purposes of this Part, or
(b) an applicant (other than an individual) for a rebate under this Part;
"confidential information" means information of any kind and in any form that relates to one or more persons and that is
(a) obtained by or on behalf of the Minister for the purposes of this Part, or
(b) prepared from information referred to in paragraph (a),
but does not include information that does not directly or indirectly reveal the identity of the person to whom it relates;
"court of appeal" has the meaning assigned by the definition of that expression in section 2 of the Criminal Code;
"official" means 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, Her Majesty in right of Canada or a province, or a person who was formerly so employed, who formerly occupied such a position or who formerly was so engaged.
(2) Except as authorized under this section, no official shall knowingly
(a) provide, or allow to be provided, to any person any confidential information;
(b) allow any person to have access to any confidential information; or
(c) use any confidential information other than in the course of the administration or enforcement of this Part.
(3) Notwithstanding any other Act of Parliament or other law, no official shall be required, in connection with any legal proceedings, to give or produce evidence relating to any confidential information.
(4) Subsections (2) and (3) do not apply in respect of
(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
(b) any legal proceedings relating to the administration or enforcement of this Act, the Canada Pension Plan, the Employment Insurance Act, the Unemployment Insurance Act or any other Act of Parliament or law of a province that provides for the imposition of a tax or duty.
(4.1) The Minister may provide to appropriate persons any confidential information relating to imminent danger of death or physical injury to any individual.
(5) An official may
(a) provide such confidential information to any person as may reasonably be regarded as necessary for the purpose of the administration or enforcement of this Act, solely for that purpose;
(b) provide to a person confidential information that can reasonably be regarded as necessary for the purposes of determining any liability or obligation of the person or any refund, rebate or input tax credit to which the person is or may become entitled under this Act;
(c) provide, allow to be provided, or allow inspection of or access to any confidential information to or by
(i) any person, or any person within a class of persons, that the Minister may authorize, subject to such conditions as the Minister may specify, or
(ii) any person otherwise legally entitled thereto by reason of an Act of Parliament, solely for the purposes for which that person is entitled to the information;
(d) provide confidential information
(i) to an official of the Department of Finance solely for the purposes of the formulation or evaluation of fiscal policy or for the purposes of an administration agreement, as defined in subsection 2(1) of the Federal-Provincial Fiscal Arrangements Act, entered into with an aboriginal government, as defined in that subsection, or for the purposes of an administration agreement, as defined in subsection 2(1) of the First Nations Goods and Services Tax Act,
(ii) to an official solely for the purpose of the initial implementation of a fiscal policy or for the purposes of the administration or enforcement of the Canada Pension Plan, the Employment Insurance Act, the Unemployment Insurance Act or an Act of Parliament that provides for the imposition or collection of a tax or duty or that provides that displays or indications of the price or consideration for property or services include tax under this Act,
(iii) to an official solely for the purposes of the administration or enforcement of a law of a province that provides for the imposition or collection of a tax or duty, that provides that displays or indications of the price or consideration for property or services include tax under this Act or that provides for reimbursements to persons of amounts paid or payable by the persons as or on account of tax under this Act,
(iv) to an official of the government of a province solely for the purposes of the formulation or evaluation of fiscal policy,
(iv.1) to a person authorized by the council of a band listed in the schedule to the Budget Implementation Act, 2000 solely for the purposes of the formulation, evaluation or initial implementation of fiscal policy relating to a tax that the council of the band may impose under a by-law made under subsection 24(1) of that Act,
(iv.2) to a person authorized by the governing body of a first nation listed in the schedule to the First Nations Goods and Services Tax Act solely for the purposes of the formulation, evaluation or initial implementation of fiscal policy relating to a tax referred to in that Act,
(v) to an official of a department or agency of the Government of Canada or of a province as to the name, address, occupation, size or type of business of a person, solely for the purposes of enabling that department or agency to obtain statistical data for research and analysis,
(vi) to an official solely for the purposes of setting off, against any sum of money that may be due or payable by Her Majesty in right of Canada, a debt due to
(A) Her Majesty in right of Canada, or
(B) Her Majesty in right of a province on account of taxes payable to the province where an agreement exists between Canada and the province under which Canada is authorized to collect taxes on behalf of the province, or
(vii) 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;
(e) provide confidential information solely for the purposes of sections 23 to 25 of the Financial Administration Act;
(f) use confidential information to compile information in a form that does not directly or indirectly reveal the identity of the person to whom the information relates;
(g) use, or provide to any person, confidential 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, to the extent that the information is relevant for that purpose;
(h) provide access to records of confidential 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;
(i) use confidential information relating to a person to provide information to that person;
(j) provide the business number, name, address, telephone number and facsimile number of a holder of a business number to an official of a department or agency of the Government of Canada or of a province solely for the purpose of the administration or enforcement of an Act of Parliament or a law of a province, if the holder of the business number is required by that Act or that law to provide the information (other than the business number) to the department or agency;
(k) provide confidential information to any person, solely for the purposes of the administration or enforcement of a law of a province that provides for workers' compensation benefits; or
(l) provide confidential 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, if
(i) such information can reasonably be regarded as being relevant 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, (ii) the official was or is engaged in the administration or enforcement of this Part, and
(iii) the offence can reasonably be considered to be related to that administration or enforcement.
(5.1) The person presiding at a legal proceeding relating to the supervision, evaluation or discipline of an authorized person may order such measures as are necessary to ensure that confidential information is not used or provided to any person for any purpose not relating to that proceeding, including
(a) holding a hearing in camera;
(b) banning the publication of the information;
(c) concealing the identity of the person to whom the information relates; and
(d) sealing the records of the proceeding.
(6) An official may provide confidential information relating to a person
(a) to that person; and
(b) with the consent of that person, to any other person.
(7) An order or direction that is made in the course of or in connection with any legal proceedings and that requires an official to give or produce evidence relating to any confidential information may, by notice served on all interested parties, be appealed forthwith by the Minister or by the person against whom the order or direction is made to
(a) the court of appeal of the province in which the order or direction is made, in the case of an order or direction made by a court or other tribunal established under the laws of the province, whether that court or tribunal is exercising a jurisdiction conferred by the laws of Canada; or
(b) the Federal Court of Appeal, in the case of an order or direction made by a court or other tribunal established under the laws of Canada.
(8) The court to which an appeal is taken under subsection (7) may allow the appeal and quash the order or direction appealed from or may 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, in respect of an appeal instituted under subsection (7).
(9) An appeal instituted under subsection (7) shall stay the operation of the order or direction appealed from until judgment is pronounced. |
295. (1) Les définitions qui suivent s'appliquent au présent article.
« cour d'appel » S'entend au sens de la définition de cette expression à l'article 2 du Code criminel.
« fonctionnaire » Personne qui est ou a été employée par Sa Majesté du chef du Canada ou d'une province, qui occupe ou a occupé une fonction de responsabilité à son service ou qui est ou a été engagée par elle ou en son nom.
« numéro d'entreprise » Le numéro, sauf le numéro d'assurance sociale, utilisé par le ministre pour identifier :
a) un inscrit pour l'application de la présente partie;
b) une personne, sauf un particulier, qui demande un remboursement en vertu de la présente partie.
« personne autorisée » Personne engagée ou employée, ou précédemment engagée ou employée, par Sa Majesté du chef du Canada, ou en son nom, pour aider à l'application des dispositions de la présente loi.
« renseignement confidentiel » Renseignement de toute nature et sous toute forme concernant une ou plusieurs personnes et qui, selon le cas :
a) est obtenu par le ministre ou en son nom pour l'application de la présente partie;
b) est tiré d'un renseignement visé à l'alinéa a).
N'est pas un renseignement confidentiel le renseignement qui ne révèle pas, même indirectement, l'identité de la personne en cause.
(2) Sauf autorisation prévue au présent article, il est interdit à un fonctionnaire :
a) de fournir sciemment à quiconque un renseignement confidentiel ou d'en permettre sciemment la fourniture;
b) de permettre sciemment à quiconque d'avoir accès à un renseignement confidentiel;
c) d'utiliser sciemment un renseignement confidentiel en dehors du cadre de l'application ou de l'exécution de la présente partie.
(3) Malgré toute autre loi fédérale et toute règle de droit, nul fonctionnaire ne peut être requis, dans le cadre d'une procédure judiciaire, de témoigner, ou de produire quoi que ce soit, relativement à un renseignement confidentiel.
(4) Les paragraphes (2) et (3) ne s'appliquent :
a) ni aux poursuites criminelles, sur déclaration de culpabilité par procédure sommaire ou sur acte d'accusation, engagées par le dépôt d'une dénonciation ou d'un acte d'accusation, en vertu d'une loi fédérale;
b) ni aux procédures judiciaires ayant trait à l'application ou à l'exécution de la présente loi, du Régime de pensions du Canada, de la Loi sur l'assurance-emploi, de la Loi sur l'assurance-chômage ou de toute loi fédérale ou provinciale qui prévoit l'imposition ou la perception d'un impôt, d'une taxe ou d'un droit.
(4.1) Le ministre peut fournir aux personnes compétentes tout renseignement confidentiel concernant un danger imminent de mort ou de blessures qui menace un particulier.
(5) Un fonctionnaire peut :
a) fournir à une personne un renseignement confidentiel qu'il est raisonnable de considérer comme nécessaire à l'application ou à l'exécution de la présente loi, mais uniquement à cette fin;
b) fournir à une personne un renseignement confidentiel qu'il est raisonnable de considérer comme nécessaire à la détermination de tout montant dont la personne est redevable ou du remboursement ou du crédit de taxe sur les intrants auquel elle a droit, ou pourrait avoir droit, en vertu de la présente loi;
c) fournir, ou permettre que soit fourni, un renseignement confidentiel soit à toute personne autorisée par le ministre ou faisant partie d'une catégorie de personnes ainsi autorisée, sous réserve de conditions précisées par le ministre, soit à toute personne qui y a par ailleurs légalement droit par l'effet d'une loi fédérale, ou lui en permettre l'examen ou l'accès, mais uniquement aux fins auxquelles elle y a droit;
d) fournir un renseignement confidentiel :
(i) à un fonctionnaire du ministère des Finances, mais uniquement en vue de la formulation ou de l'évaluation de la politique fiscale ou pour les besoins d'un accord d'application, au sens du paragraphe 2(1) de la Loi sur les arrangements fiscaux entre le gouvernement fédéral et les provinces, conclu avec un gouvernement autochtone, au sens de ce paragraphe, ou pour les besoins d'un accord d'application, au sens du paragraphe 2(1) de la Loi sur la taxe sur les produits et services des premières nations,
(ii) à un fonctionnaire, mais uniquement en vue de la mise à exécution de la politique fiscale ou en vue de l'application ou de l'exécution du Régime de pensions du Canada, de la Loi sur l'assurance-emploi, de la Loi sur l'assurance-chômage ou d'une loi fédérale qui prévoit l'imposition ou la perception d'un impôt, d'une taxe ou d'un droit ou qui prévoit que les mentions du prix de biens ou de services, ou de la contrepartie relative à ceux-ci, comprennent la taxe prévue par la présente loi,
(iii) à un fonctionnaire, mais uniquement en vue de l'application ou de l'exécution d'une loi provinciale qui prévoit l'imposition ou la perception d'un impôt, d'une taxe ou d'un droit, qui prévoit que les mentions du prix ou de la contrepartie de biens ou de services comprennent la taxe prévue par la présente loi ou qui permet de rembourser à des personnes des sommes payées ou payables par elles au titre d'une taxe prévue par la présente loi,
(iv) à un fonctionnaire provincial, mais uniquement en vue de la formulation ou de l'évaluation de la politique fiscale,
(iv.1) à une personne autorisée par le conseil d'une bande dont le nom figure à l'annexe de la Loi d'exécution du budget de 2000, mais uniquement en vue de la formulation, de l'évaluation et de la mise à exécution de la politique fiscale relative à une taxe que le conseil de la bande peut imposer par un règlement administratif pris en vertu du paragraphe 24(1) de cette loi,
(iv.2) à une personne autorisée par le corps dirigeant d'une première nation dont le nom figure à l'annexe de la Loi sur la taxe sur les produits et services des premières nations, mais uniquement en vue de la formulation, de l'évaluation ou de la mise à exécution de la politique fiscale relative à une taxe visée par cette loi,
(v) à un fonctionnaire d'un ministère ou organisme fédéral ou provincial, quant aux nom, adresse et profession d'une personne et à la taille et au genre de son entreprise, mais uniquement en vue de permettre à ce ministère ou à cet organisme de recueillir des données statistiques pour la recherche et l'analyse,
(vi) à un fonctionnaire, mais uniquement en vue de procéder, par voie de compensation, à la retenue, sur toute somme due par Sa Majesté du chef du Canada, de tout montant égal à une créance :
(A) soit de Sa Majesté du chef du Canada,
(B) soit de Sa Majesté du chef d'une province s'il s'agit de taxes ou d'impôts provinciaux visés par une entente entre le Canada et la province en vertu de laquelle le Canada est autorisé à percevoir les impôts ou taxes payables à la province,
(vii) à un fonctionnaire, mais uniquement pour l'application de l'article 7.1 de la Loi sur les arrangements fiscaux entre le gouvernement fédéral et les provinces et sur les contributions fédérales en matière d'enseignement postsecondaire et de santé;
e) fournir un renseignement confidentiel, mais uniquement pour l'application des articles 23 à 25 de la Loi sur la gestion des finances publiques;
f) utiliser un renseignement confidentiel en vue de compiler des renseignements sous une forme qui ne révèle pas, même indirectement, l'identité de la personne en cause;
g) utiliser ou fournir un renseignement confidentiel, mais uniquement à une fin liée à la surveillance ou à l'évaluation d'une personne autorisée, ou à des mesures disciplinaires prises à son endroit, par Sa Majesté du chef du Canada relativement à une période au cours de laquelle la personne autorisée était soit employée par Sa Majesté du chef du Canada, soit engagée par elle ou en son nom, pour aider à l'application ou à l'exécution de la présente loi, dans la mesure où le renseignement a rapport à cette fin;
h) donner accès à des documents renfermant des renseignements confidentiels au bibliothécaire et archiviste du Canada ou à une personne agissant en son nom ou sur son ordre, mais uniquement pour l'application de l'article 12 de la Loi sur la Bibliothèque et les Archives du Canada, et transférer de tels documents sous la garde et la responsabilité de ces personnes, mais uniquement pour l'application de l'article 13 de cette loi;
i) utiliser un renseignement confidentiel concernant une personne en vue de lui fournir un renseignement;
j) fournir, à un fonctionnaire d'un ministère ou organisme fédéral ou provincial, le numéro d'entreprise, le nom, l'adresse et les numéros de téléphone et de télécopieur d'un détenteur d'un numéro d'entreprise, mais uniquement en vue de l'application ou de l'exécution d'une loi fédérale ou provinciale, à condition que le détenteur du numéro d'entreprise soit tenu par cette loi de fournir l'information, sauf le numéro d'entreprise, au ministère ou à l'organisme;
k) fournir à une personne un renseignement confidentiel, mais uniquement en vue de l'application ou de l'exécution d'une loi provinciale qui prévoit l'indemnisation des accidents du travail;
l) fournir un renseignement confidentiel à un policier, au sens du paragraphe 462.48(17) du Code criminel, mais uniquement en vue de déterminer si une infraction visée à cette loi a été commise ou en vue du dépôt d'une dénonciation ou d'un acte d'accusation, si, à la fois :
(i) il est raisonnable de considérer que le renseignement est nécessaire pour confirmer les circonstances dans lesquelles une infraction au Code criminel peut avoir été commise, ou l'identité de la ou des personnes pouvant avoir commis une infraction, à l'égard d'un fonctionnaire ou de toute personne qui lui est liée,
(ii) le fonctionnaire est ou était chargé de l'application ou de l'exécution de la présente partie,
(iii) il est raisonnable de considérer que l'infraction est liée à cette application ou exécution.
(5.1) La personne qui préside une procédure judiciaire concernant la surveillance ou l'évaluation d'une personne autorisée ou des mesures disciplinaires prises à son endroit peut ordonner la mise en oeuvre des mesures nécessaires pour éviter qu'un renseignement confidentiel soit utilisé ou fourni à une fin étrangère à la procédure, y compris :
a) la tenue d'une audience à huis clos;
b) la non-publication du renseignement;
c) la non-divulgation de l'identité de la personne en cause;
d) la mise sous scellés du procès-verbal des délibérations.
(6) Un fonctionnaire peut fournir un renseignement confidentiel : a) à la personne en cause;
b) à toute autre personne, avec le consentement de la personne en cause.
(7) Le ministre ou la personne contre laquelle une ordonnance est rendue, ou à l'égard de laquelle une directive est donnée, dans le cadre ou à l'occasion d'une procédure judiciaire enjoignant à un fonctionnaire de témoigner, ou de produire quoi que ce soit, relativement à un renseignement confidentiel peut sans délai, par avis signifié aux parties intéressées, interjeter appel de l'ordonnance ou de la directive devant :
a) la cour d'appel de la province dans laquelle l'ordonnance est rendue ou la directive donnée, s'il s'agit d'une ordonnance ou d'une directive émanant d'une cour ou d'un autre tribunal établi en application des lois de la province, que ce tribunal exerce ou non une compétence conférée par les lois fédérales;
b) la Cour d'appel fédérale, s'il s'agit d'une ordonnance ou d'une directive émanant d'une cour ou d'un autre tribunal établi en application des lois fédérales.
(8) La cour saisie d'un appel peut accueillir l'appel et annuler l'ordonnance ou la directive en cause ou rejeter l'appel. Les règles de pratique et de procédure régissant les appels à la cour s'appliquent, compte tenu des modifications nécessaires, aux appels interjetés en application du paragraphe (7).
(9) L'application de l'ordonnance ou de la directive objet d'un appel interjeté en application du paragraphe (7) est différée jusqu'au prononcé du jugement. |
APPENDIX B
Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.)
| 241. (1) Except as authorized by this section, no official shall
(a) knowingly provide, or knowingly allow to be provided, to any person any taxpayer information;
(b) knowingly allow any person to have access to any taxpayer information; or
(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.
(2) Notwithstanding any other Act of Parliament or other law, no official shall be required, in connection with any legal proceedings, to give or produce evidence relating to any taxpayer information.
(3) Subsections 241(1) and 241(2) do not apply in respect of
(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
(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.
(3.1) The Minister may provide to appropriate persons any taxpayer information relating to imminent danger of death or physical injury to any individual.
(3.2) An official may provide to any person the following taxpayer information relating to another person that was at any time a registered charity (in this subsection referred to as the "charity"):
(a) a copy of the charity's governing documents, including its statement of purpose;
(b) any information provided in prescribed form to the Minister by the charity on applying for registration under this Act;
(c) the names of the persons who at any time were the charity's directors and the periods during which they were its directors;
(d) a copy of the notification of the charity's registration, including any conditions and warnings; and
(e) if the registration of the charity has been revoked, a copy of any letter sent by or on behalf of the Minister to the charity relating to the grounds for the revocation.
(4) An official may
(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;
(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;
(c) provide to the person who seeks a certification referred to in paragraph 147.1(10)(a) the certification or a refusal to make the certification, solely for the purposes of administering a registered pension plan;
(d) provide taxpayer information
(i) to an official of the Department of Finance solely for the purposes of the formulation or evaluation of fiscal policy,
(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,
(iii) to an official solely for the purposes of the administration or enforcement of a law of a province that provides for the imposition or collection of a tax or duty,
(iv) to an official of the government of a province solely for the purposes of the formulation or evaluation of fiscal policy,
(v) to an official of the Department of Natural Resources 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 relating to the exploration for or exploitation of Canadian petroleum and gas resources,
(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 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,
(vi.1) to an official of the Department of Natural Resources solely for the purpose of determining whether property is prescribed energy conservation property or whether an outlay or expense is a Canadian renewable and conservation expense,
(vii) to an official solely for the purposes of the administration or enforcement of the Pension Benefits Standards Act, 1985 or a similar law of a province,
(vii.1) to an official of the Department of Human Resources Development or to a prescribed official solely for the purpose of the administration or enforcement of Part III.1 of the Department of Human Resources Development Act,
(viii) to an official of the Department of Veterans Affairs solely for the purposes of the administration of the War Veterans Allowance Act or Part XI of the Civilian War-related Benefits Act,
(ix) to an official of a department or agency of the Government of Canada or of a province as to the name, address, occupation, size or type of business of a taxpayer, solely for the purposes of enabling that department or agency to obtain statistical data for research and analysis,
(x) to an official of the Canada Employment Insurance Commission or the Department of Employment and Immigration solely for the purpose of the administration or enforcement of, or the evaluation or formation of policy for the purposes of, the Unemployment Insurance Act, the Employment Insurance Act or an employment program of the Government of Canada,
(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,
(xii) to an official of the Department of Canadian Heritage or a member of the Canadian Cultural Property Export Review Board solely for the purposes of administering sections 32 to 33.2 of the Cultural Property Export and Import Act.
(xiii) to an official solely for the purposes of setting off against any sum of money that may be due or payable by Her Majesty in right of Canada a debt due to
(A) Her Majesty in right of Canada, or
(B) Her Majesty in right of a province, or
(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;
(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,
(i) subsection 36(2) or section 46 of the Access to Information Act,
(ii) section 13 of the Auditor General Act, (iii) section 92 of the Canada Pension Plan,
(iv) a warrant issued under subsection 21(3) of the Canadian Security Intelligence Service Act,
(v) an order made under subsection 462.48(3) of the Criminal Code,
(vi) section 26 of the Cultural Property Export and Import Act,
(vii) section 79 of the Family Orders and Agreements Enforcement Assistance Act,
(viii) paragraph 33.11(a) of the Old Age Security Act,
(ix) subsection 34(2) or section 45 of the Privacy Act,
(x) section 24 of the Statistics Act,
(xi) section 9 of the Tax Rebate Discounting Act, or
(xii) a provision contained in a tax convention or agreement between Canada and another country that has the force of law in Canada;
(f) provide taxpayer information solely for the purposes of sections 23 to 25 of the Financial Administration Act;
(f.1) provide taxpayer information to an official solely for the purposes of the administration and enforcement of the Charities Registration (Security Information) Act;
(g) use taxpayer information to compile information in a form that does not directly or indirectly reveal the identity of the taxpayer to whom the information relates;
(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;
(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;
(j) use taxpayer information relating to a taxpayer to provide information to the taxpayer;
(j.1) provide taxpayer information to an official or a designated person solely for the purpose of permitting the making of an adjustment to
(i) a social assistance payment made on the basis of a means, needs or income test, or
(ii) a payment pursuant to a prescribed law of a province in respect of a child within the meaning of the prescribed law, where the purpose of the adjustment is to take into account the amount determined for C in subsection 122.61(1) in respect of a person for a taxation year;
(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;
(l) provide the business number, name, address, telephone number and facsimile number of a holder of a business number to an official of a department or agency of the Government of Canada or of a province solely for the purpose of the administration or enforcement of an Act of Parliament or a law of a province, if the holder of the business number is required by that Act or that law to provide the information (other than the business number) to the department or agency;
(m) provide taxpayer information to an official of the government of a province solely for use in the management or administration by that government of a program relating to payments under subsection 164(1.8);
(n) provide taxpayer information to any person, solely for the purposes of the administration or enforcement of a law of a province that provides for workers' compensation benefits;
(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; or
(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
(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,
(ii) the official was or is engaged in the administration or enforcement of this Act, and
(iii) the offence can reasonably be considered to be related to that administration or enforcement.
(4.1) The person who presides at a legal proceeding relating to the supervision, evaluation or discipline of an authorized person may order such measures as are necessary to ensure that taxpayer information is not used or provided to any person for any purpose not relating to that proceeding, including
(a) holding a hearing in camera;
(b) banning the publication of the information;
(c) concealing the identity of the taxpayer to whom the information relates; and
(d) sealing the records of the proceeding.
(5) An official may provide taxpayer information relating to a taxpayer
(a) to the taxpayer; and
(b) with the consent of the taxpayer, to any other person.
(6) An order or direction that is made in the course of or in connection with any legal proceedings and that requires an official or authorized person to give or produce evidence relating to any taxpayer information may, by notice served on all interested parties, be appealed forthwith by the Minister or by the person against whom the order or direction is made to
(a) the court of appeal of the province in which the order or direction is made, in the case of an order or direction made by a court or other tribunal established by or pursuant to the laws of the province, whether or not that court or tribunal is exercising a jurisdiction conferred by the laws of Canada; or
(b) the Federal Court of Appeal, in the case of an order or direction made by a court or other tribunal established by or pursuant to the laws of Canada.
(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.
(8) An appeal instituted pursuant to subsection 241(6) shall stay the operation of the order or direction appealed from until judgment is pronounced.
(9) (Repealed by S.C. 1988, c. 55, s. 183(3).)
(10) In this section
"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;
"business number" (Repealed by S.C. 1998, c. 19, s. 236(9).)
"court of appeal" has the meaning assigned by the definition "court of appeal" in section 2 of the Criminal Code;
"designated person" 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,
(a) a municipality in Canada, or
(b) a public body performing a function of government in Canada, or any person who was formerly so employed, who formerly occupied such a position or who was formerly so engaged;
"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,
(a) Her Majesty in right of Canada or a province, or
(b) an authority engaged in administering a law of a province similar to the Pension Benefits Standards Act, 1985, 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;
"taxpayer information" means information of any kind and in any form relating to one or more taxpayers that is
(a) obtained by or on behalf of the Minister for the purposes of this Act, or
(b) prepared from information referred to in paragraph 241(10) taxpayer information (a),
but does not include information that does not directly or indirectly reveal the identity of the taxpayer to whom it relates.
(11) The references in subsections 241(1), 241(3), 241(4) and 241(10) to "this Act" shall be read as references to "this Act or the Petroleum and Gas Revenue Tax Act". |
241. (1) Sauf autorisation prévue au présent article, il est interdit à un fonctionnaire:
a) de fournir sciemment à quiconque un renseignement confidentiel ou d'en permettre sciemment la prestation;
b) de permettre sciemment à quiconque d'avoir accès à un renseignement confidentiel;
c) d'utiliser sciemment un renseignement confidentiel en dehors du cadre de l'application ou de l'exécution de la présente loi, du Régime de pensions du Canada, de la Loi sur l'assurance-chômage ou de la Loi sur l'assurance-emploi, ou à une autre fin que celle pour laquelle il a été fourni en application du présent article.
(2) Malgré toute autre loi ou règle de droit, nul fonctionnaire ne peut être requis, dans le cadre d'une procédure judiciaire, de témoigner, ou de produire quoi que ce soit, relativement à un renseignement confidentiel.
(3) Les paragraphes (1) et (2) ne s'appliquent:
a) ni aux poursuites criminelles, sur déclaration de culpabilité par procédure sommaire ou sur acte d'accusation, engagées par le dépôt d'une dénonciation ou d'un acte d'accusation, en vertu d'une loi fédérale;
b) ni aux procédures judiciaires ayant trait à l'application ou à l'exécution de la présente loi, du Régime de pensions du Canada, de la Loi sur l'assurance-chômage ou de la Loi sur l'assurance-emploi ou de toute autre loi fédérale ou provinciale qui prévoit l'imposition ou la perception d'un impôt, d'une taxe ou d'un droit.
(3.1) Le ministre peut fournir aux personnes compétentes tout renseignement confidentiel concernant un danger imminent de mort ou de blessures qui menace un particulier.
(3.2) Un fonctionnaire peut fournir à une personne les renseignements confidentiels ci-après concernant une autre personne qui a été un organisme de bienfaisance enregistré à un moment donné:
a) une copie des statuts régissant l'organisme, y compris l'énoncé de sa mission;
b) les renseignements que l'organisme a fournis au ministre selon le formulaire prescrit au moment de sa demande d'enregistrement sous le régime de la présente loi;
c) le nom des personnes qui sont ou ont été les administrateurs de l'organisme et la durée de leur mandat;
d) une copie de l'avis d'enregistrement, y compris les conditions et avertissements; e) en cas de révocation de l'enregistrement de l'organisme, une copie de toute lettre envoyée à l'organisme par le ministre, ou pour son compte, indiquant la raison de la révocation.
(4) Un fonctionnaire peut: a) fournir à une personne un renseignement confidentiel qu'il est raisonnable de considérer comme nécessaire à l'application ou à l'exécution de la présente loi, du Régime de pensions du Canada, de la Loi sur l'assurance-chômage ou de la Loi sur l'assurance-emploi, mais uniquement à cette fin;
b) fournir à une personne un renseignement confidentiel qu'il est raisonnable de considérer comme nécessaire à la détermination de quelque impôt, intérêt, pénalité ou autre montant payable par la personne, ou pouvant le devenir, ou de quelque crédit d'impôt ou remboursement auquel elle a droit, ou pourrait avoir droit, en vertu de la présente loi, ou de tout autre montant à prendre en compte dans une telle détermination;
c) fournir, mais uniquement en vue de la gestion d'un régime de pension agréé, l'attestation visée à l'alinéa 147.1(10)a), ou le refus de la faire, à la personne qui la demande;
d) fournir un renseignement confidentiel:
(i) à un fonctionnaire du ministère des Finances, mais uniquement en vue de la formulation ou l'évaluation de la politique fiscale,
(ii) à un fonctionnaire, mais uniquement en vue de la mise à exécution de la politique fiscale ou en vue de l'application ou de l'exécution d'une loi fédérale qui prévoit l'imposition et la perception d'un impôt, d'une taxe ou d'un droit,
(iii) à un fonctionnaire, mais uniquement en vue de l'application ou de l'exécution d'une loi provinciale qui prévoit l'imposition ou la perception d'un impôt, d'une taxe ou d'un droit,
(iv) à un fonctionnaire provincial, mais uniquement en vue de la formulation ou de l'évaluation de la politique fiscale,
(v) à un fonctionnaire du ministère des Ressources naturelles ou à un fonctionnaire provincial, mais uniquement en vue de l'application ou de la mise en oeuvre d'un programme fédéral ou provincial relatif à l'exploration ou à l'exploitation afférentes aux ressources pétrolières et gazières canadiennes,
(vi) à un fonctionnaire d'un gouvernement provincial qui a reçu ou est en droit de recevoir un paiement, au titre du revenu imposable d'une société gagné dans la zone extracôtière de la province, en vertu de la Loi de mise en oeuvre de l'Accord Canada -- Nouvelle-Écosse sur les hydrocarbures extracôtiers, chapitre 28 des Lois du Canada de 1988, de la Loi de mise en oeuvre de l'Accord atlantique Canada -- Terre-Neuve, chapitre 3 des Lois du Canada de 1987, ou d'une loi semblable concernant l'exploration ou l'exploitation afférentes aux ressources pétrolières et gazières canadiennes au large des côtes, soit à un fonctionnaire du ministère des Ressources naturelles, mais uniquement en vue de l'application des dispositions concernant ces paiements à une province,
(vi.1) à un fonctionnaire du ministère des Ressources naturelles, mais uniquement en vue de déterminer si un bien constitue un bien économisant l'énergie visé par règlement ou si une dépense engagée ou effectuée constitue des frais liés aux énergies renouvelables et à l'économie d'énergie au Canada,
(vii) à un fonctionnaire, mais uniquement en vue de l'application ou de l'exécution de la Loi de 1985 sur les normes de prestation de pension ou d'une loi provinciale semblable,
(vii.1) à un fonctionnaire du ministère du Développement des ressources humaines ou à un fonctionnaire visé par règlement, mais uniquement en vue de l'application ou de l'exécution de la partie III.1 de la Loi sur le ministère du Développement des ressources humaines,
(viii) à un fonctionnaire du ministère des Anciens combattants, mais uniquement en vue de l'application de la Loi sur les allocations aux anciens combattants ou de la partie XI de la Loi sur les prestations de guerre pour les civils,
(ix) à un fonctionnaire d'un ministère ou organisme fédéral ou provincial, quant aux nom, adresse et profession d'un contribuable et à la taille et au genre de son entreprise mais uniquement en vue de permettre à ce ministère ou à cet organisme de recueillir des données statistiques pour la recherche et l'analyse,
(x) à un fonctionnaire de la Commission de l'emploi et de l'assurance du Canada ou du ministère de l'Emploi et de l'Immigration, mais uniquement en vue de l'application ou de l'exécution de la Loi sur l'assurance-chômage, de la Loi sur l'assurance-emploi ou d'un programme d'emploi du gouvernement fédéral, ou en vue de l'évaluation ou de la formulation de la politique concernant cette loi ou un tel programme,
(xi) à un fonctionnaire du ministère de l'Agriculture et de l'Agroalimentaire ou à un fonctionnaire provincial, mais uniquement en vue de l'application ou de la mise en oeuvre d'un régime ou programme fédéral ou provincial institué au titre d'un accord conclu en application de la Loi sur la protection du revenu agricole,
(xii) à un fonctionnaire du ministère du Patrimoine canadien ou à un membre de la Commission canadienne d'examen des exportations de biens culturels, mais uniquement en vue de l'application des articles 32 à 33.2 de la Loi sur l'exportation et l'importation de biens culturels,
(xiii) à un fonctionnaire, mais uniquement en vue de procéder, par voie de compensation, à la retenue, sur toute somme due par Sa Majesté du chef du Canada, de tout montant égal à une créance:
(A) soit de Sa Majesté du chef du Canada,
(B) soit de Sa Majesté du chef d'une province,
(xiv) à un fonctionnaire, mais uniquement pour l'application de l'article 7.1 de la Loi sur les arrangements fiscaux entre le gouvernement fédéral et les provinces et sur les contributions fédérales en matière d'enseignement postsecondaire et de santé;
e) fournir un renseignement confidentiel, ou en permettre l'examen ou l'accès, en conformité avec les dispositions ou documents suivants, mais uniquement pour leur application:
(i) le paragraphe 36(2) ou l'article 46 de la Loi sur l'accès à l'information,,
(ii) l'article 13 de la Loi sur le vérificateur général,
(iii) l'article 92 du Régime de pensions du Canada,
(iv) un mandat décerné aux termes du paragraphe 21(3) de la Loi sur le service canadien du renseignement de sécurité,
(v) une ordonnance rendue en vertu du paragraphe 462.48(3) du Code criminel,
(vi) l'article 26 de la Loi sur l'exportation et l'importation de biens culturels,
(vii) l'article 79 de la Loi d'aide à l'exécution des ordonnances et des ententes familiales,
(viii) l'alinéa 33.11a) de la Loi sur la sécurité de la vieillesse,
(ix) le paragraphe 34(2) ou l'article 45 de la Loi sur la protection des renseignements personnels,
(x) l'article 24 de la Loi sur la statistique,
(xi) l'article 9 de la Loi sur la cession du droit au remboursement en matière d'impôt,
(xii) une disposition de quelque convention ou accord fiscal entre le Canada et un autre pays, qui a force de loi au Canada;
f) fournir un renseignement confidentiel, mais uniquement pour l'application des articles 23 à 25 de la Loi sur la gestion des finances publiques;
f.1) fournir un renseignement confidentiel à un fonctionnaire uniquement pour l'application et le contrôle d'application de la Loi sur l'enregistrement des organismes de bienfaisance (renseignements de sécurité);
g) utiliser un renseignement confidentiel en vue de compiler des renseignements sous une forme qui ne révèle pas, même indirectement, l'identité du contribuable en cause;
h) utiliser ou fournir un renseignement confidentiel, mais uniquement à une fin liée à la surveillance ou à l'évaluation d'une personne autorisée, ou à des mesures disciplinaires prises à son endroit, par Sa Majesté du chef du Canada relativement à une période au cours de laquelle la personne autorisée était soit employée par Sa Majesté du chef du Canada, soit engagée par elle ou en son nom, pour aider à l'application ou à l'exécution de la présente loi, du Régime de pensions du Canada, de la Loi sur l'assurance-chômage ou de la Loi sur l'assurance-emploi, dans la mesure où le renseignement a rapport à cette fin;
i) donner accès à des documents renfermant des renseignements confidentiels au bibliothécaire et archiviste du Canada ou à une personne agissant en son nom ou sur son ordre, mais uniquement pour l'application de l'article 12 de la Loi sur la Bibliothèque et les Archives du Canada, et transférer de tels documents sous la garde et la responsabilité de ces personnes, mais uniquement pour l'application de l'article 13 de cette loi;
j) utiliser un renseignement confidentiel concernant un contribuable en vue de lui fournir un renseignement;
j.1) fournir un renseignement confidentiel à un fonctionnaire ou à une personne déterminée, mais uniquement en vue de permettre que soit effectué à l'égard d'un des paiements suivants un redressement ayant pour objet de prendre en compte le montant déterminé selon l'élément C de la formule figurant au paragraphe 122.61(1) à l'égard d'une personne pour une année d'imposition:
(i) un paiement d'assistance sociale effectué après examen des ressources, des besoins et du revenu,
(ii) un paiement prévu par une loi provinciale visée par règlement à l'égard d'un enfant au sens de cette loi;
k) fournir un renseignement confidentiel à une personne qui y a légalement droit par ailleurs par l'effet d'une loi fédérale, ou lui en permettre l'examen ou l'accès, mais uniquement aux fins auxquelles elle y a droit;
l) fournir, à un fonctionnaire d'un ministère ou organisme fédéral ou provincial, le numéro d'entreprise, le nom, l'adresse et les numéros de téléphone et de télécopieur d'un détenteur d'un numéro d'entreprise, mais uniquement en vue de l'application ou de l'exécution d'une loi fédérale ou provinciale, à condition que le détenteur du numéro d'entreprise soit tenu par cette loi de fournir l'information, sauf le numéro d'entreprise, au ministère ou à l'organisme;
m) fournir un renseignement confidentiel à un fonctionnaire d'un gouvernement provincial, mais uniquement à une fin liée à la gestion ou à l'administration par ce gouvernement d'un programme concernant les versements faits aux termes du paragraphe 164(1.8);
n) fournir à une personne un renseignement confidentiel, mais uniquement en vue de l'application ou de l'exécution d'une loi provinciale qui prévoit l'indemnisation en cas d'accident du travail;
o) fournir un renseignement confidentiel à toute personne, mais uniquement en vue de permettre au statisticien en chef, au sens de l'article 2 de la Loi sur la statistique, de fournir à un organisme de la statistique d'une province des données portant sur les activités d'entreprise exercées dans la province, à condition que le renseignement soit utilisé par l'organisme uniquement aux fins de recherche et d'analyse et que l'organisme soit autorisé en vertu des lois de la province à recueillir, pour son propre compte, le même renseignement ou un renseignement semblable relativement à ces activités;
p) fournir un renseignement confidentiel à un policier, au sens du paragraphe 462.48(17) du Code criminel, mais uniquement en vue de déterminer si une infraction visée à cette loi a été commise ou en vue du dépôt d'une dénonciation ou d'un acte d'accusation, si, à la fois:
(i) il est raisonnable de considérer que le renseignement est nécessaire pour confirmer les circonstances dans lesquelles une infraction au Code criminel peut avoir été commise, ou l'identité de la ou des personnes pouvant avoir commis une infraction, à l'égard d'un fonctionnaire ou de toute personne qui lui est liée,
(ii) le fonctionnaire est ou était chargé de l'application ou de l'exécution de la présente loi,
(iii) il est raisonnable de considérer que l'infraction est liée à cette application ou exécution.
(4.1) La personne qui préside une procédure judiciaire concernant la surveillance ou l'évaluation d'une personne autorisée ou des mesures disciplinaires prises à son endroit peut ordonner la mise en oeuvre des mesures nécessaires pour éviter qu'un renseignement confidentiel soit utilisé ou fourni à une fin étrangère à la procédure, y compris:
a) la tenue d'une audience à huis clos;
b) la non-publication du renseignement; c) la suppression de l'identité du contribuable en cause;
d) la mise sous scellés du procès-verbal des délibérations.
(5) Un fonctionnaire peut fournir un renseignement confidentiel:
a) au contribuable en cause;
b) à toute autre personne, avec le consentement du contribuable en cause.
(6) Le ministre ou la personne -- fonctionnaire ou personne autorisée -- contre laquelle une ordonnance est rendue ou des instructions données dans le cadre ou à l'occasion d'une procédure judiciaire enjoignant à la personne de témoigner, ou de produire quoi que ce soit, relativement à un renseignement confidentiel peut sans délai, par avis signifié aux parties intéressées, interjeter appel de l'ordonnance ou des instructions auprès:
a) la cour d'appel de la province dans laquelle l'ordonnance est rendue ou les instructions sont données, dans le cas d'une ordonnance rendue ou d'instructions données par une cour ou un autre tribunal établi sous le régime des lois de la province, que cette cour ou ce tribunal exerce ou non une compétence conférée par les lois du Canada;
b) la Cour d'appel fédérale, dans le cas d'une ordonnance rendue ou d'instructions données par une cour ou un autre tribunal établi sous le régime des lois du Canada.
(7) La cour à laquelle est interjeté appel en conformité avec le paragraphe (6) peut permettre l'appel et annuler l'ordonnance ou les instructions frappées d'appel ou rejeter l'appel, et les règles de pratique et la procédure régissant les appels à la cour s'appliquent, avec les adaptations nécessaires, à un appel interjeté en conformité avec ce paragraphe.
(8) Un appel interjeté en conformité avec le paragraphe (6) diffère l'application de l'ordonnance ou des instructions frappées d'appel jusqu'au prononcé du jugement.
(9) (Abrogé par L.C. 1988, ch. 55, art. 183(3).)
(10) Les définitions qui suivent s'appliquent au présent article.
« cour d'appel » S'entend au sens de la définition de cette expression à l'article 2 du Code criminel.
« fonctionnaire » Personne qui est ou a été employée par la personne ou l'administration suivante, qui occupe ou a occupé une fonction de responsabilité au service d'une telle personne ou administration ou qui est ou a été engagée par une telle personne ou administration ou en son nom: a) Sa Majesté du chef du Canada ou d'une province; b) une administration chargée de l'application d'une loi provinciale semblable à la Loi de 1985 sur les normes de prestation de pension.
Pour l'application du paragraphe 239(2.21), des paragraphes (1) et (2), du passage du paragraphe (4) précédant l'alinéa a) et des paragraphes (5) et (6), une personne déterminée est assimilée à un fonctionnaire.
"numéro d'entreprise" (Abrogé par L.C. 1998, ch. 19, art. 236(9).)
« personne autorisée » Personne engagée ou employée, ou précédemment engagée ou employée, par Sa Majesté du chef du Canada, ou en son nom, pour aider à l'application des dispositions de la présente loi, du Régime de pensions du Canada, de la Loi sur l'assurance-chômage ou de la Loi sur l'assurance-emploi.
« personne déterminée » Personne qui est ou a été employée par la personne ou l'organisme suivant, qui occupe ou a occupé une fonction de responsabilité au service d'une telle personne ou d'un tel organisme ou qui est ou a été engagée par une telle personne ou un tel organisme, ou en son nom:
a) une municipalité du Canada;
b) un organisme public remplissant des fonctions gouvernementales au Canada.
« renseignement confidentiel » Renseignement de toute nature et sous toute forme concernant un ou plusieurs contribuables et qui, selon le cas:
a) est obtenu par le ministre ou en son nom pour l'application de la présente loi;
b) est tiré d'un renseignement visé à l'alinéa a).
N'est pas un renseignement confidentiel le renseignement qui ne révèle pas, même indirectement, l'identité du contribuable en cause. (11) La mention de la présente loi, aux paragraphes (1), (3), (4) et (10), vaut mention de la présente loi et de la Loi de l'impôt sur les revenus pétroliers. |
FEDERAL COURT
NAME OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: T-2195-03
STYLE OF CAUSE: SCOTT SLIPP NISSAN LIMITED
and
ATTORNEY GENERAL OF CANADA
PLACE OF HEARING: Halifax, Nova Scotia
DATE OF HEARING: April 6, 2005
REASONS FOR ORDER: The Honourable Mr. Justice Phelan
APPEARANCES:
| Bruce S. Russell, Q.C.
|
FOR THE APPLICANT |
| Valerie Miller
|
FOR THE RESPONDENT |
| MCINNES COOPER Barristers & Solicitors Halifax, Nova Scotia
|
FOR THE APPLICANT |
| JOHN H. SIMS, Q.C. Deputy Attorney General of Canada Halifax, Nova Scotia
|
FOR THE RESPONDENT |