17 (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.31, s. 17 (1). Testimony (2) 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.31, s. 17 (2). Exception (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 under this Act.  R.S.O. 1990, c. R.31, s. 17 (3). Communication (4) A person employed by the Government of Ontario may, in the course of duties 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 or enforcement of any law, information obtained by or on behalf of the Minister for the purposes of this Act; and (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.  R.S.O. 1990, c. R.31, s. 17 (4). Reciprocal communication (5) 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.  R.S.O. 1990, c. R.31, s. 17 (5). Use of information (6) 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.  R.S.O. 1990, c. R.31, s. 17 (6). Idem (7) 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, (a)  the person from whom the information, record or thing was obtained; or (b)  any person, (i)  for the purpose of an objection or appeal that has been or may be taken by the person under this Act arising out of an assessment of tax under this Act in connection with which the information, record or thing was obtained, or (ii)  by whom an amount payable under this Act is payable or has been paid; or (c)  the legal representative of a person mentioned in clause (a) or (b) or the agent of the person authorized in writing in that behalf.  R.S.O. 1990, c. R.31, s. 17 (7). Information (8) 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)  the information, record or thing 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.  R.S.O. 1990, c. R.31, s. 17 (8). (9) Repealed:  1994, c. 13, s. 12. Communication with the Ministry of Transportation (9.1) The Minister may disclose, or allow to be disclosed, information necessary for the administration and enforcement of the tax imposed by section 2 or 4.2 to an official of the Ministry of Transportation.  2001, c. 8, s. 231 (1). Communication with other governments, s. 3 (9.2) The Minister may disclose, or allow to be disclosed, information necessary for the administration and enforcement of section 3 to an official of the Ministry of Transportation or to an official of a government of a member jurisdiction.  2001, c. 8, s. 231 (2); 2001, c. 23, s. 193 (1). Same (9.3) Any disclosure of information by an official of the Ministry of Transportation to an official of a government of a member jurisdiction for the purposes of the administration and enforcement of section 3 is deemed to be a disclosure by the Minister of Finance permitted under subsection (9.2).  2001, c. 8, s. 231 (2); 2001, c. 23, s. 193 (2). Offence (10) 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. R.31, s. 17 (10). Section Amendments with date in force (d/m/y) 1994, c. 13, s. 12 - 23/06/1994 2001, c. 8, s. 231 (1)
- 29/06/2001; 2001, c. 8, s. 231 (2)
- 01/10/2001; 2001, c. 23, s. 193 (1, 2) - 01/10/2001