Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
Principal Issues: Use of income tax information to administer GST legislation.
Position: It is allowed by the Act.
Reasons: Paragraph 241(4)(d)(ii) of the Act specifically allows it.
May 24, 2000
XXXXXXXXXX
Dear XXXXXXXXXX:
The Honourable Martin Cauchon, Minister of National Revenue, has asked me to reply to your correspondence addressed to your Member of Parliament, XXXXXXXXXX, concerning the use of information from your T1 income tax return with respect to the administration of the federal Goods and Services Tax. XXXXXXXXXX forwarded copies of your correspondence to Mr. Cauchon on April 3, 2000.
The use of confidential income tax information by the Canada Customs and Revenue Agency (CCRA) is governed by specific rules in the Income Tax Act. In particular, section 241 of the Act prohibits the use or communication of information obtained under the Act, unless specifically authorized by one of the provisions found in that section. In this regard, there is a specific provision (paragraph 241(4)(d)(ii) of the Act) that allows the use of taxpayer information for the purposes of the administration or enforcement of an Act of Parliament that provides for the imposition and collection of a tax or duty. With such legislative authority, income tax information can be used in the administration and enforcement of the federal legislation under which the GST is payable.
I noted your comment about the particular method used by the CCRA to make inquiries about GST numbers. The CCRA uses various methods to ensure compliance under the self-assessment system. While these methods may result in what appears to be some duplication of effort, I assure you that the CCRA is constantly reviewing its programs to ensure that they are as effective as possible.
I appreciate the opportunity to address your concerns.
Yours sincerely,
Bill McCloskey
Assistant Commissioner
Policy and Legislation Branch
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