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: Follow-up to 2003-000762: Taxpayer is concerned over the disclosure of her tax information to the BC Ministry of Health in order for her to qualify for BC Pharmacare program; Taxpayer also requesting past income information.
Position: Referred to appropriate areas of CCRA for response. Information sought was of non-interpretive nature.
XXXXXXXXXX 2003-001337
Lena Holloway, CA
April 29, 2003
Dear XXXXXXXXXX:
Re: Confidentiality of Federal Tax Returns
We are writing in reply to your letter received April 14, 2003, in which you asked us to explain how the BC Ministry of Health verifies information contained in federal income tax records in determining one's entitlement to PharmaCare assistance. In that letter you also asked us to supply you with some forms and to confirm your net income figure for years 2000 to 2002 inclusive.
Unfortunately our branch is unable to provide you with assistance in these matters, however, we have forwarded your requests to the appropriate area of the Canada Customs and Revenue Agency ("CCRA"). The verification of income tax records is normally the responsibility of the tax services office serving the area in which the client resides, we have forwarded your net income request to Ms. Loretta Bemister, Assistant Director, Client Services at the Vancouver Tax Services Office. Your request for information on the sharing of federal income tax information in order to facilitate the BC PharmaCare program has been sent to Bob Searle, Acting Director, Federal and Provincial Affairs Division. They will reply to your enquiries directly.
Section 241(5) of the Income Tax Act permits an official of the CCRA to release taxpayer information to a taxpayer. An agent of the taxpayer may only receive taxpayer information with a taxpayer's consent. The format for providing this consent is form T1013 which does not allow for an itemization of information released. As requested, we have enclosed form T1013 "Authorizing or Cancelling a Representative" which permits a representative to act on your behalf with respect to federal tax matters, however, we have noted that the PharmaCare application has a section for consent of information which would eliminate the need to file form T1013. Should you have additional concerns with the disclosure of tax information to the BC government for the purposes of administering the PharmaCare program, we understand that the Director of PharmaCare Operations can address these issues. Her address is :
Merys Hughes
Director PharmaCare Operations
1515 Blanshard Street
Victoria BC V8W 3C8 Canada
Yours truly,
Daryl Boychuk, LL.B
for Director
Business and Partnerships Division
Income Tax Rulings Directorate
April 29, 2003
Vancouver Tax Services Office HEADQUARTERS
Client Services Division L.Holloway, CA
Loretta Bemister (613) 957-2104
Assistant Director
2003-001337
XXXXXXXXXX
We are forwarding for your consideration and reply the attached letter from
XXXXXXXXXX . It is our understanding that item numbers 2 and 3 in her letter fall within your responsibility. Item number 1 has been referred to our Federal and Provincial Affairs Division. We have advised her of our action and notified her that you would be responding to her directly.
We have also attached our previous correspondence to XXXXXXXXXX for your reference as this is the second letter we have received from her.
We trust you will find this satisfactory.
Daryl Boychuk, LL.B
for Director
Business and Partnerships Division
Income Tax Rulings Directorate
April 29, 2003
Federal and Provincial Affairs Division HEADQUARTERS
Income Tested and P/T Exchange of L.Holloway, CA
Information Processes (613) 957-2104
Bob Searle A/Director
Attention: Jyotsna Dalvi, Manager
2003-001337
XXXXXXXXXX
We are forwarding for your consideration and reply the attached letter from XXXXXXXXXX. It is our understanding that item number 1 in her letter falls within your area of responsibility. Item numbers 2 and 3 have been referred to the Vancouver TSO Client Services Division. We have advised her of our action and notified her that you would be responding to her directly.
We have also attached our previous correspondence with this taxpayer for your reference as this is the second letter that we have received from XXXXXXXXXX.
We trust you will find this satisfactory.
Daryl Boychuk, LL.B
for Director
Business and Partnerships Division
Income Tax Rulings Directorate
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