Office of the Information and Privacy Commissioner. Guide to FOIP, CHAPTER 5, Third Party Information. Updated 9 March 2023. 46 The following two-part test can be applied: 1. Is the record a statement of a financial account relating to a third party with respect to the provision of routine services A statement is a formal written or oral account, setting down facts, a document setting out the items of debit and credit between two parties.100 A “statement of a financial account” is not defined in FOIP. However, the following is helpful in interpreting what the Legislative Assembly intended by this phrase: A statement of account is a report issued periodically (usually monthly) by a creditor to a customer, providing certain information on the customer’s account, including the amounts billed, credits given, and the balance due;101 a document setting out the items of debit and credit between two parties.102 An accounting means a detailed statement of the debits and credits between parties to a contract or to a fiduciary relationship; a reckoning of monetary dealings.103 An account means a record of financial expenditure and receipts; a bill taking the form of such a record.104 Financial means of or pertaining to revenue or money matters.105 Relating to should be given a plain but expansive meaning.106 The phrase should be read in its grammatical and ordinary sense. There is no need to incorporate complex requirements (such as “substantial connection”) for its application, which would be inconsistent with the 100 The Shorter Oxford English Dictionary on Historical Principles, Oxford University Press 1973, Volume 1 at p. 3006. 101 Garner, Bryan A., 2019. Black’s Law Dictionary, 11th Edition. St. Paul, Minn.: West Group at p. 1699. 102 The Shorter Oxford English Dictionary on Historical Principles, Oxford University Press 1973, Volume 2 at p. 3006. 103 Garner, Bryan A., 2019. Black’s Law Dictionary, 11th Edition. St. Paul, Minn.: West Group at p. 21. 104 Pearsall, Judy, Concise Oxford Dictionary, 10th Ed., (Oxford University Press) at p. 8. 105 The Shorter Oxford English Dictionary on Historical Principles, Oxford University Press 1973, Volume 1 at p. 964. 106 Gertner v. Lawyers’ Professional Indemnity Company, 2011 ONSC 6121 (CanLII) at [32].
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