146 (1) Every person is guilty of an offence who, while employed directly or indirectly in the administration of this Act or in the development and evaluation of tax policy for the Government of Ontario, or after ceasing to be so employed, (a) knowingly provides, or knowingly allows to be provided, taxpayer information to any person not legally entitled to receive it; (b) knowingly allows any person to have access to any taxpayer information unless the person is legally entitled to have access to the information; or (c) knowingly uses any taxpayer information otherwise than, (i) in the course of the administration or enforcement of this Act, the Income Tax Act, the Corporations Tax Act, any other Act administered by the Minister of Finance or any regulations made under any of those Acts, (ii) in the development and evaluation of tax policy for the Government of Ontario, or (iii) for the purpose for which the information was provided under this Act or the Federal Act.  2007, c. 11, Sched. A, s. 146 (1). Penalty (2) Every person who is guilty of an offence under subsection (1) is liable on conviction to a fine that does not exceed $5,000 or to imprisonment for a term that does not exceed 12 months or to both.  2007, c. 11, Sched. A, s. 146 (2). Where subs. (1) not applicable (3) Subsection (1) does not apply if, (a) the information is provided, accessed or used with the consent of the person to whom the information relates; or (b) the communication of the information is between, (i) the Federal Minister, the Minister of Finance and the Minister of Revenue, or (ii) the Federal Minister, acting on behalf of Ontario, and the Minister of Finance or the Provincial Secretary-Treasurer or Minister of Finance of another province.  2007, c. 11, Sched. A, s. 146 (3). Annual return (4) Despite subsection (1), the following information in respect of a corporation may be disclosed to an authorized person employed in the Ministry of Government 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 Government 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 is true, correct and complete. 10. Such other non-financial information as may be prescribed. 11. Any change in the information described in paragraphs 1 to 10. 2007, c. 11, Sched. A, s. 146 (4). Saving (5) No person shall be convicted of an offence under subsection (1) if the person has been convicted of an offence under the Corporations Tax Act or the Income Tax Act in respect of the same contravention.  2007, c. 11, Sched. A, s. 146 (5). Taxpayer information (6) In this section, “taxpayer information” has the meaning assigned by subsection 241 (10) of the Federal Act.  2007, c. 11, Sched. A, s. 146 (6).