ARTICLE · 19 MARCH 2012

Access Request For Advice To Minister Regarding Tax Amendments Is Denied

Dentons Canada LLP

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In a recent decision, the Ontario Court of Appeal has permitted Ontario’s Minister of Finance to withhold draft policy option memos from disclosure in response to an access to information request.

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In a recent decision, the Ontario Court of Appeal has permitted Ontario's Minister of Finance to withhold draft policy option memos from disclosure in response to an access to information request. The requester sought records relating to the decision of the Ministry of Finance to proposed amendments to section 2 of the Corporations Tax Act (Ontario) that were intended to be retroactive in effect. The result of the retroactive amendment was to close a perceived tax loophole.

Pursuant to subsection 13(1) of the Freedom of Information and Protection of Privacy Act(Ontario) ("FIPPA"), the Minister of Finance had discretion to refuse to disclose documents if (among other things) the disclosure would reveal advice or recommendations of a public servant.

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