Complaint: Citing section 35, the Canada Revenue Agency (CRA) withheld in their entirety the records related to the processing of two access requests.

Investigation: The OIC reviewed the matter in light of the Supreme Court of Canada decision in Rubin v. Canada (Clerk of the Privy Council), [1996] 1 SCR 6. The Supreme Court found that, while section 35 is not considered an exemption under the Act, institutions may rely on it when declining to disclose information they provided to the OIC during investigations (called “representations” in the Act).

Outcome: In light of the OIC’s investigation, CRA released more information. However, the Commissioner was satisfied that CRA had properly invoked section 35 to protect the rest under the terms the Supreme Court had established.

Information Commissioner’s position:

• According to the Supreme Court, while section 35 is not considered an exemption under the Act, institutions may rely on it when declining to disclose information they provided to the OIC during investigations.