Income Tax Act — I-3.3 241
position and collection of a tax or duty, (iii) to an official solely for the purposes of the administration or enforcement of a law of a province that provides for the imposition or collection of a tax or duty, (iv) to an official of the government of a province solely for the purposes of the formulation or evaluation of fiscal policy, (v) to an official of the Department of Natural Resources or of the government of a province solely for the purposes of the administration or enforcement of a program of the Government of Canada or of the province relating to the exploration for or exploitation of Canadian petroleum and gas resources, (vi) to an official of the government of a province that has received or is entitled to receive a payment referred to in this subparagraph, or to an official of the Department of Natural Resources, solely for the purposes of the provisions relating to payments to a province in respect of the taxable income of corporations earned in the offshore area with respect to the province under the Canada–Nova Scotia Offshore Petroleum Resources Accord Implementation and Offshore Renewable Energy Management Act , chapter 28 of the Statutes of Canada, 1988, the Canada–Newfoundland and Labrador Atlantic Accord Implementation and Offshore Renewable Energy Management Act , chapter 3 of the Statutes of Canada, 1987, or similar Acts relating to the exploration for or exploitation of offshore Canadian petroleum and gas resources, (vi.1) to an official of the Department of Natural Resources solely for the purposes of determining whether (A) property is prescribed energy conservation property (as defined in Part LXXXII of the Income Tax Regulations ) or whether an outlay or expense is a Canadian renewable and conservation expense (as defined in section 66.1), (B) a process is a CCUS process (as defined in section 127.44), whether property is dual-use equipment (as defined in section 127.44), whether a project is a qualified CCUS project (as defined in section 127.44) or whether a property is described in Class 57 or 58 of Schedule II to the Income Tax Regulations , (C) a property is a clean technology property (as defined in section 127.45), (D) a cost is a ZETM cost of capital or a ZETM cost of labour (as defined in section 125.2) and activities are qualified zero-emission technology manufacturing activities (as defined in Part LII of the Income Tax Regulations ), and (E) a property is a clean electricity property (as defined in subsection 127.491(1)) or a qualified natural gas energy equipment (as defined in subsection 127.491(1)), or whether a system is a qualified natural gas energy system (as defined in subsection 127.491(1)), (vi.2) to a person employed or engaged in the service of an office or agency of the Government of Canada solely for the purposes of administering or enforcing sections 127.‍44 to 127.‍491 and 211.‍92 to 211.‍95 or the evaluation or formulation of related policies or guidelines, (vii) to an official solely for the purposes of the administration or enforcement of the Pension Benefits Standards Act, 1985 , the Pooled Registered Pension Plans Act or a similar law of a province, (vii.1) to an official solely for the purpose of the administration or enforcement of the Canada Education Savings Act or a designated provincial program as defined in subsection 146.1(1), (vii.2) to an official solely for the purposes of the administration and enforcement of Part 1 of the Energy Costs Assistance Measures Act , (vii.3) to an official solely for the purposes of the administration and enforcement of the Children’s Special Allowances Act or the evaluation or formation of policy for that Act, (vii.4) to an official solely for the purposes of the administration and enforcement of the Universal Child Care Benefit Act or the evaluation or formation of policy for that Act, (vii.5) to an official solely for the purposes of the administration or enforcement of the Canada Disability Savings Act or a designated pro