5821-03585 — Canada Revenue Agency

The complainant requested the Canada Emergency Wage Subsidy (CEWS) database for all recipient corporations from the Canada Revenue Agency (CRA). The CRA withheld the total amount of CEWS received by each company, citing exemptions under the Access to Information Act (ATIA), including subsection 24(1) (disclosure restricted by another law). The OIC found that the withheld information was about identifiable taxpayers and was prepared for the purposes of administering the Income Tax Act, and therefore properly withheld under subsection 24(1). Consequently, the complaint was found not well founded.

• Whether the CEWS database information was properly withheld under subsection 24(1) of the ATIA, citing section 241 of the Income Tax Act.
• Whether the information was properly withheld under paragraph 16(1)(c) (conduct of investigations) and subsection 19(1) (personal information) of the ATIA.