Daley v. Canada (Attorney General) Toronto Tax Lawyer Case Comment Part 3

Daley v. Canada (Attorney General) - 2016 FC 1154 - Judicial Review of Privacy Commissioner Findings - Toronto Tax Lawyer Case Comment

Part III: Unauthorized Disclosure Issue and Case Comment Conclusion

The issue of whether Ms. Daley was entitled to a duty of fairness is discussed in detail by our expert Toronto Tax Lawyers in Part II of this case comment. Part III will look at the decision of the Office of the Privacy Commissioner of Canada about the unauthorized disclosure and whether it was reasonable. The Federal Court identified interpretation issues and decided that it was not.

The Unauthorized Disclosure of Mr. O's Interview Transcript to Ms. T

The Court found that the disclosure was not unauthorized and determined that the OPC had assumed authority which was statutorily entrusted to another decision-maker (The Minister of Revenue or CRA) through an Act of Parliament (the Income Tax Act). They were unreasonable in assuming this authority and incorrectly interpreted paragraph 241(3)(b) of the Income Tax Act. Paragraph 241(3)(b) lays out when the CRA...