Tax wiki
s. 122.64
PART I — Income Tax · DIVISION E — Computation of Tax · SUBDIVISION A.1 — Canada Child Benefit
Not yet annotated · Text current to 2026-06-21 · section last amended 2013-12-12
Current text
[Repealed, 2013, c. 40, s. 53]
Source: Justice Laws Website. Not an official version.
Historic text
Immediately preceding version, in force from 2013-03-01 to 2013-12-11:
Show the text in force 2013-03-01 to 2013-12-11
Confidentiality of information
122.64 (1) Information obtained under this Act or the Family Allowances Act by or on behalf of the Minister of Human Resources and Skills Development is deemed to be obtained on behalf of the Minister of National Revenue for the purposes of this Act.
Communication of information
(2) Notwithstanding subsection 241(1), an official (as defined in subsection 241(10)) may provide information obtained under subsection 122.62(1), 122.62(4), 122.62(5), 122.62(6) or 122.62(7) or the Family Allowances Act
(a) to an official of the government of a province, solely for the purposes of the administration or enforcement of a prescribed law of the province; or
(b) to an official of the Department of Human Resources and Skills Development for the purposes of the administration of the Family Allowances Act, the Canada Pension Plan or the Old Age Security Act.
Taxpayer’s address
(3) Notwithstanding subsection 241(1), an official or authorized person may provide a taxpayer’s name and address that has been obtained by or on behalf of the Minister of National Revenue for the purposes of this subdivision, for the purposes of the administration or enforcement of Part I of the Family Orders and Agreements Enforcement Assistance Act.
Offence
(4) Every person to whom information has been provided under subsection 122.64(2) or 122.64(3) and who knowingly uses, communicates or allows to be communicated that information for any purpose other than that for which it was provided is guilty of an offence and is liable on summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months or to both that fine and imprisonment.
(5) [Repealed, 1998, c. 19, s. 144(2)]
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- 1994, c. 7, Sch. VII, s. 12
- 1996, c. 11, ss. 95, 97
- 1998, c. 19, s. 144
- 2005, c. 35, ss. 66, 67
- 2012, c. 19, ss. 694, 695
Earlier versions: Justice Laws point-in-time versions of the Act (from 31 August 2004), and CanLII (under “Versions”). On Justice Laws, each version of section 122.64 links to the one before it.
Enacting and amending legislation
- 1994, c. 7, Sch. VII, s. 12; 1996, c. 11, ss. 95, 97; 1998, c. 19, s. 144; 2005, c. 35, ss. 66, 67; 2012, c. 19, ss. 694, 695; 2013, c. 40, s. 53
Text before 2004 is found in the annual Statutes of Canada cited above. Application and coming-into-force provisions are not part of the consolidation; see the amending Acts.
Cross-references
No other section of the Act refers to this section, and it refers to no other section.
References are generated from the statutory text and list other sections of the Act only.
Citation
Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 122.64.