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:
Whether information in income tax returns filed with this Department by an individual can be provided with respect to a court case concerning child maintenance.
Position TAKEN:
The information cannot be provided. However, as spouses are involved, one spouse may in certain circumstances obtain information in respect of the other by virtue of 241(4)(b) (e.g., as a consequence of the child tax benefit).
Reasons FOR POSITION TAKEN:
The wording of the Act has been followed.
951503
XXXXXXXXXX M. Eisner
September 13, 1995
Dear XXXXXXXXXX:
This is in reply to your letter of May 27, 1995 in which you asked whether copies of income tax returns filed by an individual with this Department could be obtained with respect to a civil court case involving child maintenance in Saskatchewan. We apologize for the delay in replying.
With respect to your query, section 241 of the Income Tax Act (the Act) provides that, with certain exceptions, no official shall knowingly communicate or allow to be communicated to any person any information obtained for the purposes of the Act. On the basis of the information provided to us, the Act would not allow copies of an individual's income tax returns to be provided with respect to the court case if a request (or a demand) for such information were to be made.
However, we also wish to mention that paragraph 241(4)(b) of the Act permits an official to provide information in respect of a taxpayer to any person where such information may reasonably be regarded as being necessary to determine the income tax status of the person. In relation to these comments, information in respect of an individual may be provided to his or her spouse in respect of the child tax benefit. This benefit is explained in the pamphlet entitled "Understanding Your Child Tax Benefit". which has been enclosed.
In your letter, you have also asked us for information on family allowance payments. In this regard, family allowance payments are no longer being made as a result of the child tax benefit legislation.
We trust you will find the foregoing satisfactory.
Yours truly,
P.D. Fuoco
for Director
Business and General Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 1995
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 1995