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MC-020052-1
The Office of the Information and Privacy Commissioner/Ontario (the IPC) received a copy of an article that appeared in a local City of Kingston (the City) newspaper. It referred to “19 pages of unpaid business occupancy taxes, some dating back to the mid-1990s”. A subsequent newspaper article indicated that “a list of the delinquents – 19 pages long – was attached to the council agenda. The agenda was circulated to councillors and the media, posted on the city’s Web site and made available in hard copy to members of the public.” In addition, the article stated “Councillor [a named councillor] also posted the list on his personal Web site.”
The City confirmed that a list of business occupancy tax (BOT) arrears was distributed on the publicly available Council agenda for the City’s Council Meeting 01-2003 held on December 3, 2002. A report from the City’s Commissioner of Corporate Services recommended that Council strike the listed BOT arrears from the roll pursuant to section 441 of the