Access to Information and Protection of Confidential Information
Revenu Québec is bound by the Act respecting Access to documents held by public bodies and the Protection of personal information (CQLR, c. A‑2.1). This law, often referred to as the “Access Act,” states that, subject to certain restrictions, you have the right to:
- access documents held by public bodies;
- access to your personal information;
- the respect of the confidentiality of your personal information;
- request a correction to your personal information if it is inaccurate, incomplete or equivocal, or if the collection, release or keeping of the information is not authorized by law.
Revenu Québec is also bound by the Tax Administration Act (CQLR, c. A-6.002). This law (the “TAA”) applies to both natural and legal persons and protects the information collected for the application or enforcement of tax laws. It also introduces the concept of tax record. Specifically, it states that, subject to certain restrictions, you have the right to:
- access the information in your tax record;
- the respect of the confidentiality of the information in your tax record.
Access to the information in a tax record is governed by the TAA, which, as it ensures stricter protection of information, takes precedence over the Access Act. However, it is the Access Act that applies in respect of administrative documents.
Revenu Québec is also bound by the Regulation respecting the distribution of information and the protection of personal information (CQLR, c. A-2.1, r. 2), which was adopted to improve the transparency of Québec government bodies by requiring them to:
- distribute certain documents and information through a website;
- implement specific measures to protect personal information.
Note that the term “personal information” used in the Access Act and its Regulation corresponds to the term “confidential information” used in the TAA.