Confidentiality
13 (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 record or thing obtained by or on behalf of the Minister for the purposes of this Act.  R.S.O. 1990, c. R.1, s. 13 (1). Non-disclosure (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 record or thing obtained by or on behalf of the Minister for the purposes of this Act.  R.S.O. 1990, c. R.1, s. 13 (2). Exceptions (3) Subsections (1) and (2) do not apply in respect of, (a) criminal proceedings under any Act of the Parliament of Canada; (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 or a penalty under this Act.  R.S.O. 1990, c. R.1, s. 13 (3). Idem (4) A person employed by the Government of Ontario may, in the course of his or her duties in connection with the administration or enforcement of this Act, (a) communicate or allow to be communicated to an official or authorized person employed by the Government of Ontario in the administration and enforcement of any laws relating to the raising of revenues for provincial purposes any information obtained by or on behalf of the Minister for the purposes of this Act; and (b) allow an official or authorized person employed by the Government of Ontario in the administration or enforcement of any laws relating to the raising of revenues for provincial purposes 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. R.1, s. 13 (4). Copies (5) Despite anything in this Act, the Minister may permit a copy of any record or thing obtained by the Minister or on the Minister’s behalf for the purposes of this Act to be given to, (a) the person from whom the record or thing was obtained; (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; (c) 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. R.1, s. 13 (5). Disclosure to other jurisdictions (6) Despite anything in this or any other Act, the Minister may permit information or a copy of any record or thing obtained by the Minister or on the Minister’s behalf for the purposes of this Act to be given to, (a) a minister of the Government of Canada or any officer or employee employed under a minister of the Government of Canada for the purposes of administering or enforcing an Act of the Parliament of Canada imposing any tax or duty; or (b) a minister of the government of any province or territory of Canada or officer or employee employed under that minister, for the purposes of administering or enforcing an Act or ordinance of the Legislature of that province or territory imposing any tax or duty, if the minister of the Government of Canada or the minister of the government of the province or territory, as the case may be, is permitted to give to the Minister information or copies of any record or thing obtained by or on behalf of the minister of the Government of Canada, or the minister of the government of that province or territory, as the case may be, in the administration or enforcement of that Act for the purposes of the administration or enforcement of this Act.  R.S.O. 1990, c. R.1, s. 13 (6). (7) Repealed:  1994, c. 18, s. 7 (12). Offence (8) Every person, (a) who contravenes subsection (1); or (b) to whom information has been provided under the authority of subsection (4), (5), (6) or (7) who uses, communicates or allows to be communicated such information for any purposes other than that for which it was provided, is guilty of an offence and is liable on conviction to a fine of not more than $2,000.  R.S.O. 1990, c. R.1, s. 13 (8). Section Amendments with date in force (d/m/y) 1994, c. 18, s. 7 (12) - 23/06/1994