Info Source
www.infosource.gc.ca
ARCHIVED - Info Source Bulletin Number 27
This page has been archived.
Archived Content
Information identified as archived on the Web is for reference, research or recordkeeping purposes. It has not been altered or updated after the date of archiving. Web pages that are archived on the Web are not subject to the Government of Canada Web Standards. As per the Communications Policy of the Government of Canada, you can request alternate formats on the "Contact Us" page.
Footnotes
[1] Subs. 147.1(3) of the Customs Act provides that "The Minister and the Corporation May enter into an agreement in writing whereby the Minister authorizes the Corporation to collect, as agent of the Minister, duties in respect of mail and the Corporation agrees to collect the duties as agent of the Minister."
[2] See Canada (Attorney General) v. Canada (Information Commissioner), 2002 FCT 129 and 2002 FCT 624.
[3] Rubin v. Canada (Clerk of the Privy Council), [1994] 2 F.C. 707 (C.A.); Canada (Attorney General) v. Canada (Information Commissioner), [1998] 1 F.C. 337 (T.D.)
[4] Clause 1 of Article XXVII of the Convention provides that "any information received by a Contracting State shall be treated as secret [...] and shall be disclosed only to persons or authorities ... involved in the assessment or collection of, the administration and enforcement in respect of [...] the taxes covered by the Convention."
* The abbreviation "BCSC" refers to the British Columbia Supreme Court.
[5] Dr. Q. v. College of Physicians and Surgeons of British Columbia, 2003 SCC 19; [2003] S.C.J. No.18 (QL).
[6] Cyanamid Canada Inc. v. Canada (Minister of National Health and Welfare) (1992), 45 C.P.R. (3d) 390 (F.C.A.).
