Office of the Saskatchewan Information and Privacy Commissioner. Guide to LA FOIP, Chapter 6, Protection of Privacy. Updated 27 February 2023. 71 1989. As such, the information was the personal information of the individual pursuant to subsection 23(1)(i) of LA FOIP. In Investigation Report F-2012-004, the Commissioner found that taxation information qualified as personal information pursuant to the equivalent provision in The Freedom of Information and Protection of Privacy Act. This included taxation information such as province of employment and federal tax exemption. Subsection 23(1)(j) Interpretation 23(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.179 Assets are items owned that have value. For example, the entries on a balance sheet showing the items of property owned, cash and vehicles.180 Liabilities are financial or pecuniary obligations in a specified amount; debt.181 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.182 Bank balance means a figure representing the difference between credits and debits in an account; the amount of money held in an account.183 179 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. 180 Garner, Bryan A., 2019. Black’s Law Dictionary, 11th Edition. St. Paul, Minn.: West Group at p. 145. 181 Garner, Bryan A., 2019. Black’s Law Dictionary, 11th Edition. St. Paul, Minn.: West Group at p. 1097. 182 Garner, Bryan A., 2019. Black’s Law Dictionary, 11th Edition. St. Paul, Minn.: West Group at p. 1927. 183 Pearsall, Judy, Concise Oxford Dictionary, 10th Ed., (Oxford University Press) at p. 101.
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