Privacy Act

Paragraph 22(1)(a)

Cases

Palmerino v. Canada (National Revenue), 2013 FC 919

onus on CRA to prove communications were part of criminal investigation

CRA began an official investigation of the taxpayer for tax fraud on 7 April 2008. The taxpayer made a request for information regarding the taxpayer, which CRA refused on the basis that the information pertained to a criminal investigation. The Privacy Commissioner upheld CRA's refusal.

Scott J granted the taxpayer's appeal in respect of any information that the CRA could not establish was generated on or after 7 April 2008.

Locations of other summaries Wordcount
Tax Topics - General Concepts - Onus onus on CRA to prove communications were part of criminal investigation 65

Paragraph 22(1)(b)

Cases

Kaiser v. MNR, 95 DTC 5416 (FCTD)

Explanations provided by the Minister such as "disclosure of this information would prejudice the integrity of the investigation and therefore be injurious to the enforcement of the Income Tax Act" were insufficient to establish that disclosure of information should not be made. Such a statement was not an explanation but only a conclusion.