Bill C-431
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1st Session, 41st Parliament,
60-61 Elizabeth II, 2011-2012
house of commons of canada
BILL C-431
An Act to amend the Income Tax Act (release of taxpayer's notices of assessment)
R.S., c. 1 (5th Supp.)
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
1. Section 241 of the Income Tax Act is amended by adding the following after subsection (3.1):
Release of taxpayer’s notices of assessment
(3.11) Despite subsection (2), the Minister shall provide a taxpayer's notices of assessment for at least the three most recent taxation years to any person to whom the taxpayer has a legal obligation to make child support payments, if a court or tribunal with jurisdiction to compel the production of information relating to the payment of child support orders the Minister to provide the notices to the person for the purpose of assessing the taxpayer’s capacity to make child support payments.
Published under authority of the Speaker of the House of Commons
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Available from:
Publishing and Depository Services
Public Works and Government Services Canada