ACCESS TO INFORMATION |
Canada (Information Commissioner) v. Canada (Chairman, Canadian Cultural Property Export Review Board)
T-785-00
2001 FCT 1054, Rouleau J.
27/9/01
10 pp.
Judicial review of respondent's refusal to disclose certain documents--Mel Lastman, former Mayor of City of North York indicating to municipal authorities of North York desired to donate documents, papers, speeches, photographs, minutes of meetings--Municipal authorities contacted Canadian Cultural Property Export Review Board who convened review board to determine if collection of documents having archival value, meeting criteria under Cultural Property Export and Import Act, could be certified as donation to City--After reviewing opinion submitted by experts, Board advised Lastman collection met criteria of "outstanding significance and national importance"--Board confirmed fair market value, forwarded cultural property income tax certificate in form required by Minister of National Revenue--Lastman publicly announcing amount of tax credit $55,000--Reporter requesting access to all documents pertaining to Board's review and approval of tax credit request--Board deciding to exempt from disclosure some of requested documents, relying on Access to Information Act, s. 19 (personal information)--Also relying on Income Tax Act, s. 241--Application allowed--Documents not within definition of "personal information" in Privacy Act, s. 3--Information within exemption from personal information for purposes of s. 19 provided in s. 3(l) i.e. information relating to any discretionary benefit of financial nature, conferred on individual--Fair market value of certified cultural property converted into tax credit for purposes of calculating income tax payable, thus tax advantage or benefit--Any capital gains realized on disposition of property also exempt from income tax--In any event, information must be disclosed by virtue of being publicly available within s. 19(2)(b)--Finally, Income Tax Act, s. 241(10) defining "taxpayer information" as information obtained by or on behalf of Minister for purposes of Act--"Taxpayer information" referring to information about specific taxpayers obtained through tax returns or collected during tax investigations which would reveal person's identity--Until taxpayer submitting information to Revenue Canada or such information obtained in course of investigation, information not "obtained" by or on behalf of Revenue Canada--Respondent not providing affidavit evidence by Lastmans to demonstrate submitted information to Revenue Canada--Purpose of s. 241 protection of confidentiality of information given to Minister for purposes of Income Tax Act--Where information publicly disclosed by taxpayer or generally known to be in public domain and can be compiled with some effort, that individual's privacy interests not breached--Access to Information Act, s. 48 providing respondent government institution bearing burden of establishing, on balance of probabilities, disputed information within exemption relying upon to refuse disclosure--Onus not met herein--Access to Information Act, R.S.C., 1985, c. A-1, ss. 19, 48--Privacy Act, R.S.C., 1985, c. P-21, s. 3--Cultural Property Export and Import Act, R.S.C., 1985, c. C-51--Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, s. 241(10) "taxpayer information".