Excise Tax Act — E-15 295
to the legal form of the holder, (b) the type of activities carried on or proposed to be carried on by the holder, (c) each date on which (i) the business number was issued to the holder, (ii) the holder began activities, (iii) the holder ceased or resumed activities, or (iv) the business number assigned to the holder was changed, and (d) the reasons for the cessation, resumption or change referred to in subparagraph (c)(iii) or (iv); ( renseignements relatifs à l’inscription ) representative of a government entity means a person who is employed in the service of, who occupies a position of responsibility in the service of, or who is engaged by or on behalf of, a government entity, and includes, for the purposes of subsections (2), (3), (6) and (7), a person who was formerly so employed, who formerly occupied such a position or who formerly was so engaged. ( représentant ) Provision of information (2) Except as authorized under this section, no official or other representative of a government entity shall knowingly (a) provide, or allow to be provided, to any person any confidential information; (b) allow any person to have access to any confidential information; or (c) use any confidential information other than in the course of the administration or enforcement of this Part. Evidence relating to confidential information (3) Despite any other Act of Parliament or other law, no official or other representative of a government entity shall be required, in connection with any legal proceedings, to give or produce evidence relating to any confidential information. Communications where proceedings have been commenced (4) Subsections (2) and (3) do not apply in respect of (a) criminal proceedings, either by indictment or on summary conviction, that have been commenced by the laying of an information or the preferring of an indictment, under an Act of Parliament; or (b) any legal proceedings relating to the administration or enforcement of this Act, the Canada Pension Plan , the Employment Insurance Act, the Unemployment Insurance Act or any other Act of Parliament or law of a province that provides for the imposition of a tax or duty. Circumstances involving danger (4.1) The Minister may provide to appropriate persons any confidential information relating to imminent danger of death or physical injury to any individual. Disclosure of personal information (5) An official may (a) provide such confidential information to any person as may reasonably be regarded as necessary for the purpose of the administration or enforcement of this Act, solely for that purpose; (b) provide to a person confidential information that can reasonably be regarded as necessary for the purposes of determining any liability or obligation of the person or any refund, rebate or input tax credit to which the person is or may become entitled under this Act; (c) provide, allow to be provided, or allow inspection of or access to any confidential information to or by (i) any person, or any person within a class of persons, that the Minister may authorize, subject to such conditions as the Minister may specify, or (ii) any person otherwise legally entitled thereto by reason of an Act of Parliament, solely for the purposes for which that person is entitled to the information; (d) provide confidential information (i) to an official of the Department of Finance solely for the purposes of (A) the formulation or evaluation of fiscal policy, (B) an administration agreement, as defined in subsection 2(1) of the Federal-Provincial Fiscal Arrangements Act , entered into with an aboriginal government, or (C) an administration agreement, as defined in subsection 2(1) of the First Nations Goods and Services Tax Act , (ii) to an official solely for the purpose of the initial implementation of a fiscal policy or for the purposes of the administration or enforcement of the Canada Pension Plan , the Employment Insurance Act , the Unemployment Insurance Act or an Act of Parliament t