Mr. Speaker, the Canada Revenue Agency, CRA, has an obligation to follow confidentiality and privacy legislation closely. Information is often provided to the CRA from various sources on the basis that it cannot be further disclosed by the CRA. Where the CRA is at liberty to provide information, it will endeavour to do so. In other instances, it will be limited in this ability.
In order to both respect confidentiality requirements and maintain harmonious international relations, the CRA must adhere to the requirements that international tax treaties and agreements impose on the disclosure of information received from Canada’s treaty partners.
The preamble in the above-noted question asserts that the information was provided to Canada from “the Government of France”. Since this information was received by the Government of Canada via an international tax treaty, it is protected under both the Exchange of Information article of the relevant tax treaty, in this case article 26 of the Canada-France Income Tax Convention, and paragraph 19(1)(a) of the Privacy Act.
Therefore, for these reasons, the CRA cannot provide the information requested in the question above.