32 (1) Except as authorized by this section, no person employed by the Government of Ontario shall, (a)  knowingly communicate or allow to be communicated to any person any information obtained by or on behalf of the Minister for the purposes of this Act; (b)  knowingly allow any person to inspect or have access to any record or thing obtained by or on behalf of the Minister for the purposes of this Act.  R.S.O. 1990, c. T.10, s. 32 (1). Officials not compellable as witnesses (2) Despite any other Act, but subject to subsection (3), no person employed by the Government of Ontario shall be required, in connection with any legal proceeding, (a)  to give evidence relating to any information obtained by or on behalf of the Minister for the purposes of this Act; or (b)  to produce any record or thing obtained by or on behalf of the Minister for the purposes of this Act.  R.S.O. 1990, c. T.10, s. 32 (2). Exceptions for legal proceeding (3) Subsections (1) and (2) do not apply in respect of, (a)  a criminal proceeding under any Act of the Parliament of Canada; (b)  a proceeding in respect of the trial of any person for an offence under an Act of the Legislature; or (c)  a proceeding relating to the administration or enforcement of this Act or the collection of tax under this Act.  R.S.O. 1990, c. T.10, s. 32 (3). Exception for internal administration (4) A person employed by the Government of Ontario may, in the course of the person’s duties in connection with the administration and enforcement of this Act, (a)  communicate or allow to be communicated to any other person employed by the Government of Ontario in the administration and enforcement of any laws related to the raising of revenue or the registration of any person for provincial purposes any information obtained by or on behalf of the Minister under this Act; and (b)  allow any person employed in the administration and enforcement of any laws relating to the raising of revenues or the registration of any person for provincial purposes or any law enforcement official of the Government of Ontario, of Canada or of any other province or territory of Canada to inspect or have access to any record or thing obtained by or on behalf of the Minister under this Act, if the information, record or thing obtained by the person that affects the administration and enforcement of this Act is communicated or furnished on a reciprocal basis to the Minister, and the information, record or thing will only be used for the administration or enforcement of this Act or an Act that is administered or enforced by the official or the person receiving the information, record or thing.  R.S.O. 1990, c. T.10, s. 32 (4). Exception for registration certificate applications (4.0.1) The Minister may permit a copy of any record or information obtained under this Act to be disclosed if, (a)  the disclosure is necessary to verify information provided to the Minister as part of an application for a registration certificate issued under section 2.2; and (b)  the applicant for the certificate has been notified of the potential disclosure. 2019, c. 7, Sched. 59, s. 6. Regulatory Modernization Act, 2007 (4.1) If this Act or a part of it is designated for the purposes of section 7 or 14 of the Regulatory Modernization Act, 2007, (a)  nothing in this Act prohibits the Minister from disclosing information in accordance with the Regulatory Modernization Act, 2007; and (b)  the requirement in subsection (4) that the communication of information be on a reciprocal basis does not apply in respect of the disclosure by the Minister of information in accordance with the Regulatory Modernization Act, 2007.  2008, c. 7, Sched. T, s. 1. Exception, consent given (4.2) Despite anything in this Act, the Minister may permit information or a copy of any record or thing obtained by or on behalf of the Minister for the purposes of this Act to be disclosed if the person to whom the information, record or thing relates consents to the disclosure. 2015, c. 20, Sched. 43, s. 5 (1). Exception for objection and appeal (5) Despite anything in this Act, the Minister may permit a copy of any record or thing obtained under this Act to be given to, (a)  the person from whom the record or thing was obtained; or (b)  any person, (i)  for the purpose of an objection or appeal taken by the person under this Act in connection with which the record was obtained, or (ii)  by whom any amount payable under this Act is payable or has been paid; or (c)  the legal representative of any person referred to in clause (a) or (b) or the agent of the legal representative authorized in writing.  R.S.O. 1990, c. T.10, s. 32 (5). Exception for tax enforcement in other jurisdictions (6) The Minister may permit information or a copy of any record or thing obtained by or on behalf of the Minister for the purposes of this Act to be disclosed to any person employed by any government if, (a)  information, records or things obtained by that government for the purpose of any Act that imposes a tax or duty are disclosed on a reciprocal basis to the Minister; and (b)  the information, record or thing will not be used for any purpose other than the administration or enforcement of a law that provides for the imposition of a tax or duty.  2006, c. 9, Sched. O, s. 1. Exception for enforcement of laws relating to or regulating tobacco (7) A person employed by the Government of Ontario may, in the course of the person’s duties in connection with the administration or enforcement of this Act, permit information or a copy of any record or thing obtained by or on behalf of the Minister for the purposes of this Act to be disclosed to any person employed by an entity listed in subsection (7.1) if, (a)  the entity administers or enforces a law, by-law or order relating to or regulating, (i)  the manufacture, distribution, export, import, storage, sale or advertisement for sale of tobacco, or (ii)  the production, processing, export, import, storage or sale of raw leaf tobacco; (b)  the information, record or thing is relevant to the administration or enforcement of the law, by-law or order that the entity administers or enforces and is disclosed to the entity for the purpose of administering or enforcing that law, by-law or order; (c)  the information, record or thing will not be used or disclosed by the entity for any purpose other than the administration or enforcement of a law, by-law or order relating to or regulating the activities listed in clause (a); and (d)  information, records or things obtained by the entity for the purpose of any law, by-law or order relating to or regulating the activities listed in clause (a) are disclosed on a reciprocal basis to the Minister.  2006, c. 9, Sched. O, s. 1; 2015, c. 20, Sched. 43, s. 5 (2). Same (7.1) For the purposes of subsection (7), an entity is, (a)  the Government of Canada; (b)  the government of a province or territory in Canada; (c)  a municipality in Canada; or (d)  an agency, board or commission of a government or municipality described in clause (a), (b) or (c).  2006, c. 9, Sched. O, s. 1. Exception re reserves (7.2) A person employed by the Government of Ontario may, in the course of the person’s duties in connection with the administration and enforcement of this Act, permit information or a copy of any record or thing obtained by or on behalf of the Minister for the purposes of this Act to be disclosed to a council of the band, (a)  if the council of the band and the Minister have entered into an arrangement or an agreement under section 13.5 or an agreement under a regulation made under this Act; (b)  if the information, record or thing is relevant to the arrangement or agreement; and (c)  if the information, record or thing will not be used or disclosed by the council of the band for any purpose other than as is required for the arrangement or agreement.  2011, c. 15, s. 42. Offence (8) Every person who contravenes any provision of this section is guilty of an offence and on conviction is liable to a fine of not more than $2,000.  R.S.O. 1990, c. T.10, s. 32 (8). Section Amendments with date in force (d/m/y) 1994, c. 18, s. 8 (19) - 23/06/1994 2006, c. 9, Sched. O, s. 1 - 18/05/2006 2008, c. 7, Sched. T, s. 1 - 14/05/2008 2011, c. 15, s. 42 - 01/06/2011 2015, c. 20, Sched. 43, s. 5 (1, 2) - 04/06/2015 2019, c. 7, Sched. 59, s. 6 - 29/05/2019