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Canada Revenue Agency Act

Version of section 40 from 2002-12-31 to 2005-12-11:


Marginal note:Commissioner to keep provinces informed

  •  (1) Subject to any confidentiality provisions in the program legislation or in the Privacy Act, the Commissioner must provide the government of a province on whose behalf the Agency administers a tax or program or carries out an activity with the information necessary to evaluate the tax, program or activity and formulate policies related to it.

  • Marginal note:Consultation with provinces

    (2) The Commissioner must consult with the government of a province on whose behalf the Agency administers a tax or program or carries out an activity on matters that could have a significant impact on the tax, program or activity.


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