Words and Phrases - "written consent"

S. 239(2.3) provides that it is an offence to knowingly use, communicate, or permit another to use or communicate a tax identification number other than for a purpose required under the Act or otherwise by law, without the written consent of the disclosing person. See also s. 237(2)(b). CRA indicated that verbal or implied consent through conduct would not be considered written consent; and that consent should be clear, specific, and affirmative.

It further noted that it would generally consider the requirement to be met where the disclosing person affirmatively checks any unchecked-by-default checkbox, which is separate from or clearly distinguished from general terms and conditions, using clear and specific language describing the particular use or communication of the tax identification number in question.