5819-01344 — Canada Revenue Agency
The complainant alleged that the Canada Revenue Agency (CRA) improperly withheld information concerning a specific individual's business ownership under subsection 24(1) of the Access to Information Act. The OIC found that the requested information was about an identifiable taxpayer (not the complainant) and was obtained by the CRA for the purposes of administering the Income Tax Act. As section 241 of the Income Tax Act restricts the disclosure of such information, the OIC concluded the CRA properly withheld the records.
- Whether the information requested was properly withheld under subsection 24(1) of the ATIA (disclosure restricted by another law).
- Whether the information constituted taxpayer information as defined by the Income Tax Act.
- Whether section 241 of the Income Tax Act restricted the disclosure of the requested information.
Complaint not well founded
The OIC was satisfied that the requested information was about an identifiable taxpayer, was not the complainant's information, and was obtained by the CRA for the administration of the Income Tax Act. As section 241 of the Income Tax Act prohibits the disclosure of such information, the CRA properly withheld the records under subsection 24(1) of the ATIA.
AI-generated summary for reference only. Always verify against the official decision ↗
- s.24(1) ATIA
- s.241 Income Tax Act
This is a summary for informational purposes only and does not constitute legal advice.