C-210 2 43 69-70 Elizabeth II 2020-2021

An Act to amend the Canada Revenue Agency Act (organ and tissue donors)

An Act to amend the Canada Revenue Agency Act (organ and tissue donors)

An Act to amend the Canada Revenue Agency Act (organ donors) 2021 6 21 12 2021 431055

SUMMARY

This enactment amends the Canada Revenue Agency Act to authorize the Canada Revenue Agency to enter into an agreement with a province or a territory regarding the collection and disclosure of information required for establishing or maintaining an organ and tissue donor registry in the province or territory.

Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:

1999, c. 17; 2005, c. 38, s. 35

Canada Revenue Agency Act

The Canada Revenue Agency Act is amended by adding the following after

section 63:

Agreements — organ donors

63.1

(1) The Agency may enter into an agreement with a provincial or territorial government to collect — using the returns of income filed under paragraph 150(1)(

d) of the Income Tax Act — any information that the province or territory requires for the purpose of establishing or maintaining an organ and tissue donor registry in the province or territory.

Disclosure

(2) The Agency may disclose to the province or territory in which an individual resides the information collected in accordance with the agreement if, in their return of income, that individual authorized the Agency to provide the information to that province or territory.