Disclosure of summaries of information sharing arrangements and agreements

The Directive on Privacy Practices provides direction to government institutions on how to implement effective privacy practices. On October 26, 2022, some changes to this Directive took effect. One of the changes created a new requirement to make available to the public summaries of all information sharing arrangements between federal institutions and all information sharing agreements between federal institutions and public-sector entities external to the Crown. These arrangements and agreements outline the terms and conditions under which personal information is disclosed. This requirement applies to arrangements and agreements that take effect or are substantively modified as of October 26, 2022, but does not apply to cases of one-time disclosures of personal information.

The Canada Revenue Agency will publish the information sharing arrangements and information sharing agreements summaries on an annual basis.

Summaries of information sharing arrangements between the CRA and federal institutions

• Memorandum of Understanding between the Canada Revenue Agency and the Department of Canadian Heritage for the exchange of taxpayer information for the joint administration of two film or video tax credits – effective as of February 3, 2023
• Memorandum of Understanding between the Canada Revenue Agency and the Royal Canadian Mounted Police for the inter–organizational cooperation and information exchange related to investigation of tax offences – effective as of February 9, 2023 
• Memorandum of Understanding between the Canada Revenue Agency and Natural Resources Canada regarding the provision of taxpayer information for income verification purposes pertaining to the administration of the Oil to Heat Pump Affordability Grant program – effective March 13, 2023 
• Memorandum of Understanding between the Access to Information and Privacy (ATIP) Office of the Canada Revenue Agency and the Treasury Board of Canada Secretariat for the use of ATIP Online – effective as of April 26, 2023 
• Memorandum of Understanding between the Canada Revenue Agency and Environment and Climate Change Canada for the collection of individuals’ debts due to His Majesty the King in right of Canada by way of a refund set–off – effective as of December 5, 2022 
• Memorandum of Understanding between the Canada Revenue Agency and Innovation, Science and Economic Development Canada for the collection of individuals’ debts due to His Majesty the King in right of Canada by way of a refund set–off – effective as of May 19, 2023 
• Memorandum of Understanding between the Canada Revenue Agency and Canadian Northern Economic Development Agency for the collection of debts due to His Majesty the King in right of Canada by way of a refund set–off – effective as of May 1, 2023 
• Memorandum of Understanding between the Canada Revenue Agency and Pacific Economic Development Canada for the collection of debts due to His Majesty the King in right of Canada by way of a refund set–off – effective as of May 26, 2023
• Memorandum of Understanding between the Canada Revenue Agency and Health Canada for the collection of debts due to His Majesty the King in right of Canada by way of a refund set–off – effective as of June 1, 2023 

Summaries of information sharing agreements between the CRA and provinces and territories

• Memorandum of Understanding with respect to mutual cooperation and joint initiatives between the Canada Revenue Agency and the Workers’ Compensation Board of Manitoba – effective as of December 2, 2022 
• Letter of Concurrence to amend Appendix B of the Memorandum of Understanding with respect to mutual cooperation and joint initiatives between the Canada Revenue Agency and the Workplace Safety and Insurance Board. This amendment updates Appendix B to add line A030, Date of Death, to the list of data elements provided by the CRA – effective as of January 10, 2023 
• Memorandum of Understanding between the Canada Revenue Agency and the Province of Nova Scotia Department of Public Works for the Disclosure of Motor Vehicle and Driver Information – effective as of March 3, 2023 
• Letter of Concurrence to amend Appendix E of the Memorandum of Understanding for the provision of Taxpayer Information for income verification purposes to support the Child Support Service between the Canada Revenue Agency and the Ontario Ministry of Finance (OMOF). This amendment updates Appendix E to reflect changes OMOF has made to the consent language for the Child Support Service and adds information to Appendix E regarding the electronic signature process for the Child Support Service – effective as of March 21, 2023
• Letter of Concurrence to amend Appendix A of the Memorandum of Understanding establishing an Administrative Framework for the General Provision of Information and the Promotion of Cooperation and Mutual Assistance between the Canada Revenue Agency and the British Columbia Ministry of Finance. This amendment updates Appendix A to add a reference to the Underused Housing Tax Act – effective as of April 17, 2023 
• Memorandum of Understanding between the Canada Revenue Agency and the Yukon Ministry of Health and Social Services for the disclosure of information about individuals whose vital events are registered in the Yukon – effective as of May 1, 2023