Documents and Information Generally Available Through Information or Access Requests
If you make an information request or an access request, you can generally get copies of documents and information that you have already sent us such as:
- income tax or consumption tax returns;
- RL slips or powers of attorney, including any documents submitted with them;
- proof of payments or remittances;
- confirmation of amounts received;
- notices of assessment, determination, recovery or advance payments, or any other notice;
- account statements (detailed or not);
- anything we sent you concerning support payments.
To protect the confidential information of the parties involved and maintain the integrity of the tax system, we cannot release the following:
- information protected by attorney-client privilege;
- legal opinions;
- documents and information related to an ongoing investigation or court case;
- information about our audit methods and materiality limits, and any other information that if released could result in a loss for us or unfairly benefit another person;
- information obtained from a municipal, provincial or federal body, except for information needed to prepare your notice of assessment or process your file;
- information about other people included in your file that was not needed to prepare your notice of assessment;
- the content of conversations we had with other people or documents we gave to or received from them, unless the person has given prior written consent for their release to you;
- information about other people included in your file (such as support-payment creditors or debtors);
Tax file information is governed by provisions in the Tax Administration Act, which take precedence over provisions in the Act respecting Access to documents held by public bodies and the Protection of personal information.
Under either of these acts, we could deny access to certain documents or information, even if you make an information request or access request.