Orders in Council Directions to the Commissioner of the Canada Revenue Agency: Avoiding Complicity in Mistreatment by Foreign Entities

September 4, 2019
Her Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to subsection 3(1) of the Avoiding Complicity in Mistreatment by Foreign Entities Act, issues the annexed Directions for Avoiding Complicity in Mistreatment by Foreign Entities (Commissioner of the Canada Revenue Agency).

Disclosure of information

(1) If the disclosure of information to a foreign entity would result in a substantial risk of mistreatment of an individual, the Commissioner of the Canada Revenue Agency must ensure that Canada Revenue Agency officials do not disclose the information unless the officials determine that the risk can be mitigated, such as through the use of caveats or assurances, and appropriate measures are taken to mitigate the risk.

Referral to Commissioner

(2) If the officials are unable to determine whether the risk can be mitigated, the Commissioner must ensure that the matter is referred to the Commissioner for determination.

Authorization by Commissioner

(3) If the Commissioner determines that the risk can be mitigated, the Commissioner may authorize the disclosure of the information on condition that the Commissioner clearly documents the basis for that determination and appropriate measures are taken to mitigate the risk.

Accuracy and reliability

(4) The Commissioner must ensure that information is not disclosed under subsection (1) or (3) unless it is accompanied by a characterization of the information's accuracy and reliability, as determined by the Canada Revenue Agency.

Request for information

2 (1) If the making of a request to a foreign entity for information would result in a substantial risk of mistreatment of an individual, the Commissioner of the Canada Revenue Agency must ensure that Canada Revenue Agency officials do not make the request for information unless the officials determine that the risk can be mitigated, such as through the use of caveats or assurances, and appropriate measures are taken to mitigate the risk.

Referral to Commissioner

(2) If the officials are unable to determine whether the risk can be mitigated, the Commissioner must ensure that the matter is referred to the Commissioner for determination.

Authorization by Commissioner

(3) If the Commissioner determines that the risk can be mitigated, the Commissioner may authorize the making of the request for information on condition that the Commissioner clearly documents the basis for that determination and appropriate measures are taken to mitigate the risk.

Use of information

3 (1) The Commissioner of the Canada Revenue Agency must ensure that information that is likely to have been obtained through the mistreatment of an individual by a foreign entity is not used by the Canada Revenue Agency

(a) in any way that creates a substantial risk of further mistreatment;

(b) as evidence in any judicial, administrative or other proceeding; or

(c) in any way that deprives someone of their rights or freedoms, unless the Commissioner or, in exceptional circumstances, a senior Canada Revenue Agency official designated by the Commissioner determines that the use of the information is necessary to prevent loss of life or significant personal injury and authorizes the use accordingly.

Precautions

(2) The Commissioner must ensure that the Canada Revenue Agency assesses the accuracy and reliability of the information before it is used and that any authorization given for the purposes of paragraph (1)(c) accurately describes the information, characterizes the information's accuracy and reliability and identifies the limited purpose for which the authorization is given.

Information to Minister, Agency and Committee

4 (1) The Commissioner of the Canada Revenue Agency must inform the Minister of National Revenue, the National Security and Intelligence Review Agency and the National Security and Intelligence Committee of Parliamentarians of any determination made under subsection 1(2) or 2(2) and of any decision regarding whether to give an authorization referred to in paragraph 3 (1)(c), and must disclose any information considered in making the determination or decision, as soon as feasible after the determination or decision is made.

Ongoing investigation

(2) Information relating directly to an ongoing investigation carried out by a law enforcement agency may be disclosed once the investigation is no longer ongoing.

Limitation

(3) Only information to which the National Security and Intelligence Review Agency and the National Security and Intelligence Committee of Parliamentarians are entitled to have access under section 9 of the National Security and Intelligence Review Agency Act and section 13 of the National Security and Intelligence Committee of Parliamentarians Act, respectively, may be disclosed to those entities under this section.