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Federal (Canada)Access to Information ActNot well-founded

5819-01344 — Canada Revenue Agency

Organization: Canada Revenue AgencyComplainant: Anonymous applicant
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Plain-language brief

The complainant alleged that the Canada Revenue Agency (CRA) improperly withheld information under subsection 24(1) of the Access to Information Act. The request sought income-related information regarding business ownership for a specific individual. The CRA claimed that the information was exempt from disclosure because section 241 of the Income Tax Act (ITA) restricts its release. The Office of the Information Commissioner (OIC) found that the requested information constituted "taxpayer information" as defined in subsection 241(10) of the ITA, meaning it related to an identifiable taxpayer (not the complainant) and was obtained by the CRA for administering the ITA. Consequently, the OIC concluded that the information met the requirements for exemption under subsection 24(1) of the ATIA. The complaint was therefore deemed not well founded.

Key issues
  1. 1Whether the requested information falls under the definition of "taxpayer information" in subsection 241(10) of the Income Tax Act
  2. 2Whether section 241 of the Income Tax Act restricts the disclosure of the requested information
  3. 3Whether subsection 24(1) of the Access to Information Act applies to exempt the information from disclosure
Outcome breakdownFavours: Institution
  • Application of s. 24(1) ATIA: Exemption upheld
  • Taxpayer information: Information met definition
  • Complaint outcome: Complaint not well founded
Outcome

Complaint not well founded

Reasoning

The information requested was determined to be "taxpayer information" as defined by the Income Tax Act, and its disclosure is restricted by section 241 of that Act, which is a provision listed in Schedule II of the Access to Information Act, thereby making subsection 24(1) applicable.

AI-generated summary for reference only. Always verify against the official decision ↗
Decision notes
Statutes considered
  • s.24(1) ATIA
  • s.241 Income Tax Act
  • s.241(10) Income Tax Act

This summary is for informational purposes only and does not constitute legal advice.

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