ACCESSING FORMER SPOUSE’S TAX INFORMATION
In a February 2, 2022 Federal Court case (Moshinsky-Helm vs MNR, T-1715-19), the Court addressed an application for judicial review of CRA’s refusal to provide the taxpayer access to her ex-spouse’s income and business information under an Access to Information request. The taxpayer argued that she needed these records to ensure appropriate amounts of spousal and child support were paid and assist in litigation in family court. The taxpayer did not have the consent of her ex-spouse to access this information.
inability to access other taxpayer’s information without their consent
The Court found that none of the exceptions in the Income Tax Act (Subsections 241(3.1) – (9.5)) to the general prohibition of providing taxpayer information to others who are not the taxpayer, without their consent, applied in this case. As such, the application was dismissed.
whether practitioners can provide taxpayer information to their spouse, without the taxpayer’s consent
The Court also reiterated that spouses that are still married do not have the right to obtain their spouse’s tax information without the spouse’s consent; there is no “right” to access taxpayer information about the income generated by one’s spouse during one’s marriage.