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GST/HST Audit and Examination Manual, 9 – Taxpayer Rights and Taxpayer Relief – 9.1.6.3 “ The right to privacy and confidentiality-- summary under Subsection 295(5) Summary Under Tax Topics- Excise Tax Act- Section 295- Subsection 295(5) Informal request in lieu of ATIP request When an access to information and privacy (ATIP) request is received, the Access to Information and Privacy Directorate of the Public Affairs Branch forwards the request to the appropriate party(ies) to obtain the relevant information. ... Permitted scope of informal request Some examples of information that can be released to a registrant or authorized representative under an informal request include: • the T20 Report • external and internal correspondence, including memoranda, appropriately severed where necessary • related correspondence with Headquarters such as technical interpretation requests or opinions and referrals to specialized sections about a specific person • working papers, excluding third-party information, leads, disclosure of audit techniques, and information from informants • related reports from external and internal valuators, appraisers and electronic commerce audit specialists, • severed versions of operations manuals available to the public Examine the documents before releasing them to ensure no confidential information about a third party is released. Prohibited disclosures Examples of information that cannot be released are: • information obtained in confidence during an audit or examination that may prejudice the results of the audit or examination, such as Criminal Investigation reports, Royal Canadian Mounted Police reports, or documents obtained as part of an investigation • audit techniques and specific audit guidelines • information about investigations in process when a decision is pending • documents of a related file under investigation • confidential information about another registrant • Department of Justice correspondence and information under solicitor-client privilege, including legal opinions from the Legal Services Branch (for more information, go to Disclosing legal opinions and Use of legal opinions inside the Agency) • specific advice and recommendations developed by or for a government institution or minister of the Crown that may restrict the CRA's ability to administer the ETA if they are disclosed • accounts of consultations and deliberations involving officials or employees of a government institution or a minister of the Crown that may reasonably be expected to cause injury or restrict the CRA's ability to administer the ETA if disclosed • information released to a third party, other than specifically permitted by paragraph 295(5)(d) of the ETA or where consent is given by the registrant • copyright material • computer printouts from CRA computer systems. ...

SR & ED 95-02R "Science Eligibility Guidelines for the Oil & Gas of Mining Industries"-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development ...

Application Policy SR & ED 96-02 "Tests and Studies Required to meet Requirements in Regulated Industries"-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development ...

Application Policy SR & ED 96-02 "Tests and Studies Required to meet Requirements in Regulated Industries"-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development ...

SR & ED 95-01R "Linked Activities- Regulation 2900(1)(d)"-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development ...

Application Policy SR & ED 96-07 "Prototypes, Custom Products/Commercial Assets, Pilot Plants and Experimental Production"-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development ...

Application Policy SR & ED 96-07 "Prototypes, Custom Products/Commercial Assets, Pilot Plants and Experimental Production"-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development ...

Application Policy SR & ED 96-08 "Eligibility of the Preparation of New Drug Submissions"-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development ...

Application Policy SR & ED 96-08 "Eligibility of the Preparation of New Drug Submissions"-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development ...

SR & ED 95-03 "Claims for ISO 9000 Registration"-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development ...