Acts and Regulations

B-9.1 - Business Corporations Act

Section 99.6
Disposition versions

Full text
Disclosure for tax purposes
2022, c.16, s.7
99.6(1)On the request of an employee of the Civil Service as defined in the Civil Service Act or a federal public service employee who is responsible for administering or enforcing a law of the Province or Canada that provides for the imposition or collection of a tax, royalty or duty, a corporation shall disclose information in its register for the purpose of
(a) administering or enforcing a law of the Province or Canada that provides for the imposition or collection of a tax, royalty or duty, or
(b) providing information contained in the register to officials of a jurisdiction outside Canada to assist in the administration or enforcement of a law of that jurisdiction that provides for the imposition or collection of a tax, royalty or duty if the assistance is authorized under an arrangement, written agreement, treaty or law of the Province or Canada.
99.6(2)A person that violates or fails to comply with subsection (1) commits an offence punishable under Part 2 of the Provincial Offences Procedure Act as a category F offence.
2022, c.16, s.7; 2023, c.2, s.155
Disclosure for tax purposes
2022, c.16, s.7
99.6(1)On the request of an employee of the Civil Service as defined in the Civil Service Act or a federal public service employee who is responsible for administering or enforcing a law of the Province or Canada that provides for the imposition or collection of a tax, royalty or duty, a corporation shall disclose information in its register for the purpose of
(a) administering or enforcing a law of the Province or Canada that provides for the imposition or collection of a tax, royalty or duty, or
(b) providing information contained in the register to officials of a jurisdiction outside Canada to assist in the administration or enforcement of a law of that jurisdiction that provides for the imposition or collection of a tax, royalty or duty if the assistance is authorized under an arrangement, written agreement, treaty or law of the Province or Canada.
99.6(2)A person that violates or fails to comply with subsection (1) commits an offence punishable under Part 2 of the Provincial Offences Procedure Act as a category F offence.
2022, c.16, s.7