Marginal note:Privileged information
24.3 (1) Subject to subsection (2), all information obtained by the Corporation in relation to its customers is privileged and a director, officer, employee or agent of, or adviser or consultant to, the Corporation must not knowingly communicate, disclose or make available the information, or permit it to be communicated, disclosed or made available.
Marginal note:Authorized disclosure
(2) Privileged information may be communicated, disclosed or made available
(a) for the purpose of the administration or enforcement of this Act and legal proceedings related to it;
(b) for the purpose of prosecuting an offence under this Act or any other Act of Parliament;
(c) to the Minister of National Revenue solely for the purpose of administering or enforcing the Income Tax Act or the Excise Tax Act; or
(d) with the written consent of the person to whom the information relates.
- 2006, c. 9, s. 179
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