13 July 1995 External T.I. 9501825 - CONFIDENTIALITY

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

Principal Issues:

Whether information in income tax returns filed with this Department by an individual can be provided to the Worker's Compensation Board of Alberta.

Position TAKEN:

Provided that the exception in paragraph 241(3)(a) of the Act is not relevant, the information cannot be provided.

Reasons FOR POSITION TAKEN:

The general rule in subsection 241(1) is considered to be applicable.

									950182

XXXXXXXXXX							M. Eisner

July 13, 1995

Dear XXXXXXXXXX:

This is in reply to your letter of January 14, 1995 in which you asked whether the Worker's Compensation Board of Alberta is able to obtain information in respect of your income tax returns that have been filed with this Department. We apologize for the delay in replying.

With respect to your query, section 241 of the Income Tax Act (the Act) provides that, with certain exceptions, no official shall knowingly communicate or allow to be communicated to any person any information obtained for the purposes of the Act. However, an exception is made in respect of criminal proceedings under a federal statute that have been commenced by the laying of an information or the preferring of an indictment. Provided that this exception is not relevant, the Act would preclude the providing of information in respect of your income tax returns filed with this Department if a request (or a demand) for such information were to be made by the Worker's Compensation Board of Alberta.

In the case of information you have provided or will provide for the purposes of the Old Age Security Act or the Canada Pension Plan, you should contact the local office of Human Resources Development Canada as these are matters that fall within the responsibilities of that Department.

We are unable to comment on the steps which the Worker's Compensation Board of Alberta may undertake for the purposes of obtaining financial information of an individual as this matter falls outside the jurisdiction of this Department.

We trust you will find the foregoing satisfactory.

Yours truly,

P.D. Fuoco
for Director
Business and General Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch