25 March 2003 External T.I. 2003-0007625 - TAXPAYER CONFIDENTIALITY OF FEDERAL RETURN

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 CCRA.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ADRC.

Principal Issues: Taxpayer concerned over disclosure of tax returns to qualify under BC Pharmacare program

Position: general comments regarding confidentiality

XXXXXXXXXX 2003-000762
Lena Holloway, CA
March 25, 2003

Dear XXXXXXXXXX:

Re: Confidentiality of Federal Tax Returns

We are writing in reply to your letter received March 11, 2003, wherein you expressed concern over the disclosure of federal income tax records to the BC Ministry of Health. It is our understanding that entitlement to PharmaCare assistance is based on an individual's previous years net income as assessed by the Canada Customs and Revenue Agency ("CCRA") and that PharmaCare must verify the amount reported by the applicant. In your letter, you expressed concern that an individual is required to provide access to their entire return for a particular year rather than access simply to the net income reported.

Please note that information relating to a taxpayer cannot be released by the CCRA to any other person unless that taxpayer provides written consent in accordance with subsection 241(5) of the Income Tax Act (the "Act"). Without this consent the confidentiality provisions of the Act would prohibit the CCRA from disclosing any information relating to a particular taxpayer to PharmaCare or to any other person. The consent form used by the CCRA (Form T1013) allows a taxpayer to designate a representative who may obtain confidential information on the taxpayer. The form also asks the taxpayer to designate a specific taxation year or taxation years for which such information is to be provided.

It is our understanding that your taxpayer privacy rights are protected by The Freedom of Information and Protection of Privacy Act (the "Privacy Act") in the province of BC. This should alleviate your concerns regarding access by the BC Ministry of Health to your personal tax records. The Privacy Act contains rules which a public body must follow when it wants to collect or use personal information. As described in the official website for the Office of The Information & Privacy Commissioner for British Columbia, the Privacy Act provides that "a public body may only use your personal information for the purpose it was collected" and that they "must make reasonable security arrangements to protect your personal information from unauthorized access, use or disclosure".

Please advise us if you require any further assistance.

Yours truly,

Daryl Boychuk, LL.B
for Director
Business and Partnerships Division
Income Tax Rulings Directorate

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