The complainant alleged that Public Services and Procurement Canada (PSPC) had improperly withheld information under paragraph 18(d) (government financial interests, undue benefit to an individual), subsection 19(1) (personal information), paragraph 20(1)(b) (confidential third-party financial, commercial, scientific or technical information), paragraph 20(1)(c) (financial impact on a third party), paragraph 20(1)(d) (negotiations by a third party) and paragraph 21(1)(b) (accounts of consultations or deliberation) of the Access to Information Act in response to an access request. The request was for financial statements for the leaseback of seven specific buildings. The allegation falls under paragraph 30(1)(a) of the Act.

PSPC could not show that it met all the requirements of these exemptions, particularly in light of the information relating to the spending of significant public funds. The Information Commissioner ordered that PSPC disclose the information at issue. PSPC gave notice to the Commissioner that it would comply with the order. The complaint is well founded.