98 (1) Every person employed, or formerly employed, directly or indirectly in the administration or enforcement of this Act or in the development and evaluation of tax policy for the Government of Ontario shall preserve secrecy with respect to all matters related to this Act that come to his or her knowledge in the course of such employment and shall not communicate any information or material related to any such matter to any other person not legally entitled thereto except, (a) as may be required in connection with the administration or enforcement of this Act, another Act administered by the Minister, the Taxation Act, 2007 or the regulations under any of them; (b) as may be required in connection with the development and evaluation of tax policy by the Government of Ontario or the Government of Canada; (c) to his or her legal counsel; or (d) with the consent of the person to whom the information or material relates.  R.S.O. 1990, c. C.40, s. 98 (1); 1994, c. 14, s. 43; 2004, c. 16, s. 2 (2); 2007, c. 11, Sched. B, s. 2 (17). Offence and penalty (2) Every person who contravenes subsection (1) is guilty of an offence and on conviction is liable to a fine of not more than $2,000.  R.S.O. 1990, c. C.40, s. 98 (2); 2004, c. 16, s. 2 (2). Exception (3) Despite subsection (1), the Minister may, for the purpose of aiding in an investigation for taxation purposes under this or any other Act, enter into an agreement with the government of Canada or of any province under which officers of such government will be allowed access to information obtained or any written statement furnished under this Act and officers of the Government of Ontario will be allowed access to information obtained or any written statement furnished under any Act of such government.  R.S.O. 1990, c. C.40, s. 98 (3); 2004, c. 16, s. 2 (2). Exception (4) Despite subsection (1), upon the request of the Minister of Consumer and Business Services, the Minister of Finance may give the following information that has been given to him or her by a corporation to an authorized person employed in the Ministry of Consumer and Business Services or an authorized agent of that Ministry for the purposes of the administration of the Corporations Information Act: 1. The name and mailing address of the corporation. 2. The address of the corporation’s registered office or head office, the location of its books and records, and the name, telephone number and fax number of the individual to contact about the books and records. 3. If the corporation is an extra-provincial corporation within the meaning of the Corporations Information Act, the address of its principal place of business in Ontario and any former names of the corporation. 4. The corporation’s tax account number with the Ministry of Finance, its business number with the Canada Revenue Agency and its Ontario Corporation Number with the Ministry of Consumer and Business Services. 5. The taxation year of the corporation. 6. The jurisdiction and date of the incorporation or amalgamation of the corporation. 7. If the corporation was not incorporated in Ontario, the date it commenced business activity in Ontario and, if applicable, the date it ceased business activity in Ontario. 8. The corporation’s preferred official language. 9. The name and title of the individual certifying that the information provided to the Minister of Finance is true, correct and complete. 10. Such other non-financial information as may be prescribed by regulation. 11. Any change in the information described in paragraphs 1 to 10 of which the Minister of Finance becomes aware.  1999, c. 9, s. 96; 2001, c. 9, Sched. D, s. 13; 2004, c. 16, s. 2 (2). Regulations (5) The Minister may make regulations for the purposes of paragraph 10 of subsection (4) in respect of one or more corporations, and any such regulation is effective with reference to a period before it is filed, if it so provides.  1999, c. 9, s. 96; 2004, c. 16, s. 2 (2). Section Amendments with date in force (d/m/y) 1994, c. 14, s. 43 - 23/06/1994; 1999, c. 9, s. 96 - 01/01/2000 2001, c. 9, Sched. D, s. 13 - 29/06/2001 2004, c. 16, s. 2 (2)
- 01/01/2004 2007, c. 11, Sched. B, s. 2 (17) - 04/06/2007 CTS 16 MR 10 - 1