99Restrictions on disclosures to courts and tribunals

99 Restrictions on disclosures to courts and tribunals (1) A person who is or has been a tax officer is not required to divulge protected information to a court, or produce a protected document or a document containing protected information to a court, unless its disclosure or production is necessary for the purpose of the court includes a tribunal, authority or person having power to require the production of documents or the answering of questions. divulge includes communicate. produce includes allow access to. protected document means a document obtained or created in the protected information means information obtained in the Objections Division 10.1