5821-03585 — Canada Revenue Agency

The complainant alleged that the Canada Revenue Agency (CRA) improperly withheld information related to the Canada Emergency Wage Subsidy (CEWS) database for all recipient corporations. The CRA had released a list of company names but withheld the total CEWS amounts received by each company, citing subsections 24(1), 16(1)(c), and 19(1) of the Access to Information Act. The Office of the Information Commissioner (OIC) focused its investigation on subsection 24(1), which mandates refusal of disclosure if restricted by a Schedule II provision. The OIC found that the withheld information constituted "taxpayer information" as defined by section 241 of the Income Tax Act, a Schedule II provision, because it related to identifiable taxpayers and was obtained or prepared by CRA for administering the Income Tax Act. Since subsection 24(1) was found to apply, the OIC did not assess the applicability of subsections 16(1)(c) and 19(1) to the same information. The Commissioner concluded that the information was properly withheld, and the complaint was not well founded.