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32 Subject to sections 32.1 and 32.2, a ministry person who collects information or a record under this Act must not use the information or record or disclose the information or record to another person except as follows:

  • (a) for the purposes of administering or enforcing this Act, another taxation Act, the Home Owner Grant Act, the Land Tax Deferment Act or the Real Estate Development Marketing Act;
  • (b) in court proceedings related to this Act or an Act referred to in paragraph (a);
  • (c) under an agreement that
    • (i) is between the government and another government,
    • (ii) relates to the administration or enforcement of tax enactments, and
    • (iii) provides for the disclosure of information and records to and the exchange of similar information and records with that other government;
  • (c.1) to an official or employee of the ministry for the purposes of the formulation or evaluation of fiscal policy;
  • (d) for the purpose of the compilation of statistical information by the government or the government of Canada;
  • (e) to the British Columbia Assessment Authority.

1987-15-21; 1987-64-6, effective December 12, 1987 (day after First Reading of 1987-64); 2007-31-29, effective October 15, 2007; 2018-25-15, effective January 1, 2019 (B.C. Reg. 230/2018); 2021-18-59, effective June 17, 2021.