In the past, a government agency such as Revenu Québec or the Canada Revenue Agency may have requested access to the files of some of your clients. How should you react in such cases?

First and foremost, the request must be made in writing or in the form of a warrant; it cannot simply be made verbally. In addition, in accordance with your code of ethics, you must obtain your clients' written authorization before you disclose any information concerning them, even to government representatives.

In the event that your client refuses, you have the option of agreeing or refusing to disclose the client's personal information.

If you refuse, you may receive a subpoena to appear in court. The judge could then decide to release you from your professional and ethical obligations, in which case you would be allowed to provide the requested information.

For further information, please refer to section 18 of the Act Respecting the Protection of Personal Information in the Private Sector.


If you decide to disclose the information, your client may be tempted to file a complaint against you. If this complaint is deemed admissible, you would have to defend yourself unless the AMF or the syndic decides otherwise. In connection with the Code of Ethics of Damage Insurance Representatives reads as follows:

23. A damage insurance representative must respect the secrecy of any personal information that he obtains about a client and use the personal information for the purposes for which he obtained it, unless he is relieved of that obligation by a provision of law or an order of a competent court.

24. A damage insurance representative must not disclose personal or confidential information he has obtained, other than in accordance with the Act, and he must not use such information to the detriment of his client or with a view to obtaining a benefit for himself or for another person.

Source: http://www.canlii.org/en/qc/laws/regu/cqlr-c-d-9.2-r-5/latest/cqlr-c-d-9.2-r-5.html

In short, you should exercise prudence and good judgment while also protecting yourself legally.

If you purchase errors & omissions insurance through RCCAQ insurance, you can access Assistenza's services if you ever need to obtain a formal legal opinion.