31 (1) Except as authorized by this section, no person employed by the Government of Ontario shall, (a)  knowingly communicate or knowingly allow to be communicated to any person any information obtained by or on behalf of the Minister for the purposes of this Act; or (b)  knowingly allow any person to inspect or to have access to any book, record, writing, return or other document obtained by or on behalf of the Minister for the purposes of this Act. 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 proceedings, (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 book, record, writing, return or other document obtained by or on behalf of the Minister for the purposes of this Act. Exceptions for legal proceedings (3) Subsections (1) and (2) do not apply in respect of, (a)  criminal proceedings under any Act of the Parliament of Canada; or (b)  proceedings in respect of the trial of any person for an offence under an Act of the Legislature; or (c)  proceedings relating to the administration or enforcement of this Act or the collection or assessment of tax.  R.S.O. 1990, c. G.5, s. 31 (1-3). Exception for administration (4) A person employed by the Government of Ontario may, in the course of duty in connection with the administration or enforcement of this Act, (a)  communicate or allow to be communicated to another person employed by the Government of Ontario in the administration and enforcement of any law, information obtained by or on behalf of the Minister for the purposes of this Act; or (b)  allow another person employed by the Government of Ontario in the administration or enforcement of any law to inspect or have access to any record or thing obtained by or on behalf of the Minister for the purposes of this Act. Reciprocal communication (4.1) A person who receives information or obtains access to any record or thing under subsection (4) has a duty to communicate or furnish to the Minister on a reciprocal basis any information, record or thing obtained by the person that affects the administration or enforcement of this Act. Use of information (4.2) Any information, record or thing communicated or furnished under this section may be used only for the administration or enforcement of this Act or an Act that is administered or enforced by the person receiving the information, record or thing.  1992, c. 9, s. 21 (1). Exception for objection or appeals, etc. (5) Despite anything in this Act, the Minister may permit a copy of any book, record, writing, return or other document obtained by the Minister or on his or her behalf for the purposes of this Act to be given to, (a)  the person from whom the book, record, writing, return or other document was obtained; or (b)  any person, (i)  for the purposes of any objection or appeal that has been or may be taken by that person under this Act arising out of any assessment of tax, interest or penalties under this Act in connection with which the book, record, writing, return or other document was obtained, or (ii)  by whom any amount payable under this Act is payable or has been paid, or the legal representative of any person mentioned in clause (a) or (b) or the agent of any such person authorized in writing in that behalf.  R.S.O. 1990, c. G.5, s. 31 (5). Information (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 given 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 communicated or furnished 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.  1992, c. 9, s. 21 (2). (7) Repealed:  1994, c. 18, s. 3 (22). Offence (8) Every person who contravenes this section is guilty of an offence and on conviction is liable to a fine of not more than $2,000.  1992, c. 9, s. 21 (3). Section Amendments with date in force (d/m/y) 1992, c. 9, s. 21 (1-3) - 1/01/1992; 1994, c. 18, s. 3 (22) - 23/06/1994