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In This Volume

  • 32.1 (1) In this section:
  • “confidential information” has the same meaning as in section 32;
  • “information-sharing agreement” means an agreement or arrangement to exchange, by electronic data transmission, electronic data matching or any other means, information for a purpose described in section 32(5).
  • (2) The minister may enter into an information-sharing agreement with
  • (a) a public body as defined in the Freedom of Information and Protection of Privacy Act,
  • (b) the government of Canada or an agency of that government, or
  • (c) the government of a province or other jurisdiction in Canada or an agency of that government.
  • (3) Subject to subsection (4), confidential information obtained by the minister under an information-sharing agreement may be used or disclosed only for the purposes for which it was obtained under the applicable agreement.
  • (4) Subsection (3) does not prevent
  • (a) any confidential information obtained by the minister under an information-sharing agreement with the government of Canada or an agency of that government from being used or disclosed for the purpose of administering and enforcing
    • (i) an enactment administered by the minister that provides for the imposition or collection of a tax or duty,
    • (ii) the Home Owner Grant Act, or
    • (iii) the Land Tax Deferment Act, or
  • (b) any confidential information obtained by the minister under an information-sharing agreement from being used or disclosed for the purpose of administering and enforcing an Act of the Parliament of Canada that provides for the imposition or collection of a tax or duty.
  • (5) The Lieutenant Governor in Council may prescribe terms and conditions to be included in the information-sharing agreements entered into by the minister.
  • (6) For the purposes of section 32(6), an information-sharing agreement entered into before the coming into force of this section is considered to be an information-sharing agreement entered into by the minister under this section.

2007-31-30, effective October 15, 2007; 2018-46-156; 2019-7-33; 2021-18-60, effective June 17, 2021; 2023-23-153, effective May 11, 2023.