Canada

TECHNICAL COMPLIANCE ANNEX
Sub-criterion 8.6.c—For non-publicly available information, the ITA allows but does not oblige the
CRA to disclose to FINTRAC as well as the RCMP and CSIS information about charities suspected of
being involved in FT. Equally, the Security of Canada Information Sharing Act (SCISA) permits the
CRA to share any taxpayer information relevant to a terrorism offense (under part II of the CC) or
threats to the security of Canada (under the CSIS Act) with competent authorities, including any
information that the CRA may have on the broader sector of NPOs. FINTRAC is required under the
PCMLTFA to disclose information to the CRA with regards to registered charities. Additional
information sharing powers are available under the Security of Canada Information Sharing Act
whenever there is a threat to Canada’s national security. For NPOs other than registered charities
regular investigative and information-gathering powers under the criminal procedure code are
available to obtain records and information, they are required to maintain under provincial or
federal NPO legislation.
Criterion 8.7— The CRA may share certain information about registered charities with foreign
counterparts, including governing documents, the names of directors or trustees, annual information
returns, and financial statements. Additional information may be shared by the CRA with foreign tax
authorities. If required, information on registered charities or NPOs may also be shared by FINTRAC
and the RCMP as described under R.40 or based on formal MLA. In sum, Canada is found to have
appropriate points of contact and procedures in place to respond to international request for
information sharing regarding particular NPOs.
Weighting and Conclusion:
Canada is compliant with R.8.
Recommendation 9 – Financial institution secrecy laws
Technical compliance Annex
In its 2008 MER, Canada was rated C with R.4, and neither the relevant laws nor the applicable
FATF R. have subsequently changed. The MER assessors’ only concern was that data protection law
implementation was subject to excessively strict interpretations that might prevent LEAs accessing
information in the course of investigations.
Criterion 9.1— Various constitutional and legal provisions impose confidentiality obligations over
personal information and individuals’ privacy. In particular, s.8 of the Canadian Charter of Rights and
Freedoms (which forms part of Canada’s Constitution) provides that everyone has the right to be
secure against unreasonable search and seizure. According to the Supreme Court of Canada, the
purpose of s.8 is to protect a reasonable expectation of privacy. Accordingly, those who act on behalf
of a government, including LEAs and supervisors, must carry out their duties in a fair and reasonable
way. Canada also has two privacy laws: the Privacy Act covers the personal information-handling
practices of federal government departments and agencies; and the PIPEDA is the main federal
private-sector privacy law.
PIPEDA, s.5 notably contains specific obligations concerning organizations’ collection, dissemination
and use of customers’ personal information. Every province and territory has its own public-sector
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