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SUMMARY OF COMPLAINT:
The complainant filed a privacy complaint with this office stating that the Ministry of Finance (the Ministry) inappropriately disclosed her personal information in a letter from the Ministry to a third party dated February 27, 2002 contrary to the Freedom of Information and Protection of Privacy Act (the Act).
BACKGROUND TO THE COMPLAINT:
According to the Ministry, the complainant operated a sole proprietorship business operating as a variety store from April 1, 1999 to January 27, 2001. She obtained a Retail Sales Tax (RST) vendor permit on May 12, 1999. The complainant disputes these facts, submitting that she operated the business from July 1, 1998 and that the RST vendor permit was issued February 3, 1999. However, it should be noted that these facts do not affect the outcome of the investigation.
The RST account was set up for quarterly filing and all returns from inception to the time the business was closed were filed late and without any payment. The account entered and has remained in collections since September 15, 2000. There was progressive collection action. A Warrant of Seizure and Sale and a Personal Property Security Act lien were registered to secure the Ministry's position. The complainant entered into a payment arrangement with the Ministry commencing in July 2001.
The Ministry received a letter dated November 8, 2001 from legal counsel for a third party. Counsel advised the Ministry that the third party had previously sold the business to the complainant. However, as the complainant did not pay the entire sale price on closing, the balance of the sale price was secured and registered by a mortgage. Subsequently, the third party took over the business. Counsel for the third party advised that since the third party is selling the business to another purchaser, she is requesting that the Ministry supply her client with an RST tax certificate under section 22 of the Retail Sales Tax Act (RSTA).
In response to the November 8, 2001 letter, the Ministry sent a letter dated December 21, 2001 to the third party specifying the outstanding RST liability of the business. The Ministry, in its letter stated:
Under Section 22(5) of the [RSTA], you are required to obtain a Clearance Certificate prior to disbursing the proceeds of sale for the subject's assets. Under Section 22(6) of the Act, you will be held personally liable for the taxes, penalties, and interest owing under subsection 22(1), if you fail to obtain the Minister's Clearance Certificate.
Subsequently, the Ministry sent a final notice dated February 27, 2002 to the third party specifying the amount of the deemed trust claim with respect to the RST liability on the account.
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