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Document
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PO-1661
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File #
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PA-980178-1
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Institution/HIC
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Ministry of Finance
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Summary
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NATURE OF THE APPEAL: The appellant provided the following background information to the Ministry of Finance (the Ministry): I understand that [a specified numbered company, which I will hereinafter refer to as "the Company"] was previously in default of its compliance with the Corporations Tax Act on approximately April 12, 1997. Subsequently, I understand that on or about July 24, 1997, the corporations tax branch discontinued its prior request to cancel the Articles of Incorporation for [the Company] pursuant to Section 241(1) of the Business Corporations Act proceeding. He then made an access request to the Ministry under the Freedom of Information and Protection of Privacy Act (the Act ) for the following information: (1) particulars indicating that the Company has, in fact, complied with its obligations under the Corporations Tax Act . (2) particulars of the reason why the decision was made to discontinue the Business Corporations Act proceeding. (3) an updated report of the tax status of the Company. The Ministry denied access to any responsive records, "where they exist", pursuant to section 17(2) of the Act (tax information). In appealing the Ministry's decision, the appellant raised the possible application of the so-called "public interest override" in section 23 of the Act . During mediation, the Ministry clarified that records relating to part two of the request do not exist. The appellant does not accept this. Therefore, the reasonableness of the Ministry's search for responsive records is at issue in this appeal. Also during mediation, the Mediator contacted counsel for the Company to determine whether the Company would consent to disclosure of the information contained in the records. The Company did not consent to the disclosure of this information. I sent a Notice of Inquiry to the appellant, the Ministry and the Company. Representations were received from the Ministry. In its representations, the Ministry acknowledges that records found on its ONBIS database are all public records and are distributed through a regularized channel for which fees are charged. The Ministry indicates that these records, which were originally withheld, will be disclosed to the appellant. The Ministry also indicates that a further search for responsive records was conducted during the inquiry stage of this appeal and two records were located. The Ministry states that these records, which are copies of two articles in the Ontario Gazette, are responsive to part two of the request. The Ministry indicates that it intends to issue a new decision to the appellant enclosing the two articles in the Ontario Gazette as well as the ONBIS documents. The Ministry has not claimed the application of section 22(a) (information published or available) to the records located on its ONBIS database, but rather indicates that they will be disclosed to the appellant. As the Ministry does not indicate that it has already done so, or when this will happen, I will order the Ministry to disclose the following records to the appellant: MCCR - Companies Branch - ONBIS - Corporate Inquiry Fundamental Info MCCR - Companies Branch - ONBIS - Corporate Document Details (3 pages) MCCR - Companies Branch - ONBIS - Corporate Document List the two articles dated April 12, 1997 and August 9, 1997 in the Ontario Gazette. RECORDS: The records remaining at issue in this appeal consist of four pages of computer printouts entitled: Audit Activity Enquiry Account Taxation Period List Corp Tax Client Enquiry CT Return List Screen. DISCUSSION: TAX INFORMATION Background The Ministry provided considerable background relating to the subject of this appeal as described by the appellant in his request. In this regard, the Ministry states that when a company fails to file a tax return after filing in the previous year, a series of automatic letters are sent asking for a tax return or an explanation. The Ministry indicates further that an information may be laid under the Provincial Offences Act for failure to file. The Ministry notes that there are a number of reasonable explanations for failure to file, for example, the company may no longer be active, however, the onus is on the taxpayer to provide an explanation. The Ministry indicates that it may lift a company's corporate charter for non-compliance with the Corporations Tax Act (see: section 241 of the Business Corporations Act ) or for failure to file corporate information. The Ministry points out, however, that such an action is not mandatory and is only one of many discretionary enforcement measures available to it. The Ministry indicates that at the time referred to by the appellant, it was experiencing a number of systems deficiencies which resulted in the automatic lifting of a number of corporate charters, and in some cases, inappropriately. The Company was one of those affected. When the problem was discovered, the Ministry reversed the automatic charter removal on a blanket basis. The Ministry notes that the notice relating to the lifting of the corporate charters appeared in the April 12, 1997 copy of the Ontario Gazette and the public announcement that the default notices were issued inadvertently and were null and void was made in the August 9, 1997 edition of the Ontario Gazette. Section 17(2) Section 17(2) of the Act specifies that the head of an institution shall refuse to disclose a record that reveals information that was obtained on a tax return or gathered for the purpose of determining tax liability or collecting a tax. The Ministry indicates that all four pages at issue contain specific information which identifies the Company for tax purposes. The Ministry claims that this information is known only to the officers of the Company and is used by them in communications with the Ministry in order to demonstrate that they represent the Company and are entitled to tax information about the Company.
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Legislation
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Subject Index
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Signed by
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Laurel Cropley
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Published
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Mar 16, 1999
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Type
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Order
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Information and Privacy Commissioner of Ontario. All Rights Reserved.
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