Section 16.1 — Access to Information Act: Records relating to investigations, examinations and audits

The following heads of government institutions shall refuse to disclose any record requested under this Part that contains information that was obtained or created by them or on their behalf in the course of an investigation, examination or audit conducted by them or under their authority: the Auditor General of Canada; the Commissioner of Official Languages for Canada; the Information Commissioner; and the Privacy Commissioner. However, the head of a government institution referred to in paragraph (1)(c) or (d) shall not refuse under subsection (1) to disclose any record that contains information that was created by or on behalf of the head of the government institution in the course of an investigation or audit conducted by or under the authority of the head of the government institution once the investigation or audit and all related proceedings, if any, are finally concluded.