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32.1 (1) Subject to subsection (2), a ministry person who collects personal information as a result of a disclosure under section 13.1(2) or (3) of the Home Owner Grant Act or section 13.1 of the Land Tax Deferment Act must not use the personal information or disclose the personal information to another person except as follows:

  • (a) for the purposes of administering or enforcing this Act;
  • (b) for the purposes of administering or enforcing any of the following Acts:
    • (i) the Home Owner Grant Act;
    • (i.1) the Income Tax Act,
    • (ii) the Land Tax Deferment Act;
    • (iii) the Taxation (Rural Area) Act;
    • (iv) the Speculation and Vacancy Tax Act;
  • (c) in court proceedings related to this Act or an Act referred to in paragraph (b) of this subsection;
  • (d) to an official or employee of the ministry for the purposes of the formulation or evaluation of fiscal policy.
  • (2) Subsection (1)(a) or (b) does not permit a disclosure to an employee of, or a person who is retained under a contract to perform services for, a municipality or a government agent office.

2007-31-30, effective October 15, 2007; 2018-46-156; 2019-7-33; 2021-18-60, effective June 17, 2021.