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Section 104: Non-disclosure of information by employer

Income Tax Act · PART VIII: RETURNS, COLLECTION AND PAYMENT OF TAX

consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

104. Non-disclosure of information by employer (1) Subject to subsection (2), no employer shall disclose to any person, other than the Director-General, any information contained in the Employee Declaration Form submitted by an employee or any matter relating to this Sub-part and concerning the employee. (2) Nothing in this section shall prevent the disclosure to an employee, or with his written consent to any other person, of any information or matter relating to this section concerning the employee. Sub-Part B – Current Payment System (CPS)

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