Privacy and Information in Quebec
Reviewed by the Commoner Law Editorial Team. Sourced from Canadian federal statutes and official sources. Provincial information reflects each province's own legislation and court rulings. Written in plain language for general understanding — this is educational content, not legal advice. Our editorial standards
What is this right?
The CRA is legally required to protect your personal tax information. Section 241 of the Income Tax Act makes unauthorized disclosure of taxpayer information a criminal offence.
The Privacy Act and the Taxpayer Bill of Rights (Right #3) give you the right to have your information treated as confidential. No CRA employee can share your information without your written consent unless specifically authorized by law.
You have the right to access your own information. You can view much of it through My Account, or submit a formal request under the Access to Information and Privacy (ATIP) process. The CRA must respond within 30 days.
If your information contains errors, you can request corrections. If the CRA shares your data improperly, you can file a complaint with the Privacy Commissioner of Canada.
When does it apply?
This applies to every person and business that files taxes or interacts with the CRA in any way.
- Your privacy rights apply whether you are filing a return, being audited, or receiving benefits.
- These protections cover all CRA interactions — phone, mail, online, and in person.
What to Do If the CRA Improperly Discloses Your Tax Information in Canada
- Access your information through My Account — it shows your returns, assessments, benefit payments, and correspondence.
- Submit an ATIP request if you need detailed records the CRA holds about you.
- File a complaint with the Privacy Commissioner if you believe your information was shared improperly.
- Authorize a representative using Form T1013 if you want someone to access your information on your behalf.
- Request corrections if your CRA records contain errors.
What should you NOT do?
- Don't share your My Account login credentials with anyone — use Form T1013 to authorize a representative instead.
- Don't give your SIN to anyone who doesn't legally need it — the CRA will never ask for your SIN by email or text message.
- Don't assume the CRA can share your information freely — they need legal authority or your written consent.
- Don't overlook ATIP requests in tax disputes — getting the CRA's internal records can be valuable for your objection or appeal.
How Quebec differs from federal law
Quebec taxpayers have privacy protections under both federal and provincial law. Revenu Quebec is subject to the Act respecting Access to documents held by public bodies and the Protection of personal information (CQLR c A-2.1).
- Revenu Quebec must keep your tax information confidential and can only share it in circumstances authorized by law — such as with the CRA under information-sharing agreements, or with certain Quebec government departments for administering social programs.
- You have the right to access your tax files held by Revenu Quebec. You can request a copy of your file or specific documents through an access to information request.
- The Commission d'acces a l'information du Quebec (CAI) oversees compliance with access and privacy laws for Quebec government bodies, including Revenu Quebec. If Revenu Quebec refuses an access request, you can appeal to the CAI.
- Revenu Quebec and the CRA share information under a tax collection agreement. This means income reported (or not reported) to one agency may be flagged by the other.
- You can view most of your tax information online through your My Account on revenuquebec.ca, including assessment notices, payment history, and carryforward amounts.
Additional Steps in Quebec
Access your tax information through My Account on revenuquebec.ca. For formal access requests, file with Revenu Quebec under the Act respecting Access. If your request is denied, appeal to the Commission d'acces a l'information (CAI) at cai.gouv.qc.ca. If you believe your tax information was improperly shared, contact the CAI and the Quebec Taxpayer Protection Officer.
Relevant Law: Act respecting Access to documents held by public bodies and the Protection of personal information (CQLR c A-2.1); Tax Administration Act (CQLR c A-6.002), ss. 69-71
Common Questions
When does privacy and information apply?
This applies to every person and business that files taxes or interacts with the CRA in any way.Your privacy rights apply whether you are filing a return, being audited, or receiving benefits.These protections cover all CRA interactions — phone, mail, online, and in person.
What should I do if I think the CRA in Canada shared my personal tax information without my consent?
Access your information through My Account — it shows your returns, assessments, benefit payments, and correspondence.Submit an ATIP request if you need detailed records the CRA holds about you.File a complaint with the Privacy Commissioner if you believe your information was shared improperly.Authorize a representative using Form T1013 if you want someone to access your information on your behalf.Request corrections if your CRA records contain errors.
What mistakes should I avoid with privacy and information?
Don't share your My Account login credentials with anyone — use Form T1013 to authorize a representative instead.Don't give your SIN to anyone who doesn't legally need it — the CRA will never ask for your SIN by email or text message.Don't assume the CRA can share your information freely — they need legal authority or your written consent.Don't overlook ATIP requests in tax disputes — getting the CRA's internal records can be valuable for your objection or appeal.
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