
5819-01344 — Canada Revenue Agency
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.
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