Office of the Saskatchewan Information and Privacy Commissioner. Guide to FOIP, Chapter 6, Protection of Privacy. Updated 27 February 2023. 61 1989. As such, the information was the personal information of the individual pursuant to subsection 23(1)(i) of The Local Authority Freedom of Information and Protection of Privacy Act (LA FOIP). In Investigation Report F-2012-004, the Commissioner found that taxation information qualified as personal information pursuant to subsection 24(1)(i) of FOIP. This included taxation information such as province of employment and federal tax exemption. Subsection 24(1)(j) Interpretation 24(1) Subject to subsections (1.1) and (2), “personal information” means personal information about an identifiable individual that is recorded in any form, and includes: … (j) information that describes an individual’s finances, assets, liabilities, net worth, bank balance, financial history or activities or credit worthiness; Finances means the money resources of a person. For example, a how much an individual property owner is in arrears on their taxes or how much they hold in their bank account.174 Assets are items owned that have value. For example, the entries on a balance sheet showing the items of property owned, cash and vehicles.175 Liabilities are financial or pecuniary obligations in a specified amount; debt.176 Net worth means the total wealth held by a person; a measure of one’s wealth, usually calculated as the excess of total assets over total liabilities.177 Bank balance means a figure representing the difference between credits and debits in an account; the amount of money held in an account.178 174 British Columbia Government Services, FOIPPA Policy Definitions at https://www2.gov.bc.ca/gov/content/governments/services-for-government/policiesprocedures/foippa-manual/policy-definitions#f. Accessed May 12, 2020. 175 Garner, Bryan A., 2019. Black’s Law Dictionary, 11th Edition. St. Paul, Minn.: West Group at p. 145. 176 Garner, Bryan A., 2019. Black’s Law Dictionary, 11th Edition. St. Paul, Minn.: West Group at p. 1097. 177 Garner, Bryan A., 2019. Black’s Law Dictionary, 11th Edition. St. Paul, Minn.: West Group at p. 1927. 178 Pearsall, Judy, Concise Oxford Dictionary, 10th Ed., (Oxford University Press) at p. 101.
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