Select Luxury Items Tax Act — S-8.35 91
Definitions 91 (1) The following definitions apply in this section. authorized person means a person who is engaged or employed, or who was formerly engaged or employed, by or on behalf of Her Majesty in right of Canada to assist in carrying out the provisions of this Act. ( personne autorisée ) business number means the number (other than a Social Insurance Number) used by the Minister to identify a person registered for the purposes of this Act. ( numéro d’entreprise ) confidential information means information of any kind and in any form that relates to one or more persons and that is (a) obtained by or on behalf of the Minister for the purposes of this Act, or (b) prepared from information referred to in paragraph (a), but does not include information that does not directly or indirectly reveal the identity of the person to whom it relates and, for the purposes of applying subsections (3), (13) and (15) to a representative of a government entity that is not an official, includes only the information described in subsection (6). ( renseignement confidentiel ) court of appeal has the same meaning as in section 2 of the Criminal Code . ( cour d’appel ) government entity does not include a local authority determined by the Minister to be a municipality under paragraph (b) of the definition municipality in subsection 2 (1). ( entité gouvernementale ) official means a person that is employed in the service of, that occupies a position of responsibility in the service of, or that is engaged by or on behalf of Her Majesty in right of Canada or a province, or a person that was formerly so employed, that formerly occupied such a position or that formerly was so engaged. ( fonctionnaire ) representative of a government entity means a person that is employed in the service of, that occupies a position of responsibility in the service of, or that is engaged by or on behalf of, a government entity, and includes, for the purposes of subsections (2), (3), (13) and (15), a person that was formerly so employed, that formerly occupied such a position or that formerly was so engaged. ( représentant ) Provision of confidential information (2) Except as authorized under this section, an official or other representative of a government entity must not 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 Act. Confidential information evidence not compellable (3) Despite any other Act of Parliament or other law, no official or other representative of a government entity is required, in connection with any legal proceedings, to give or produce evidence relating to any confidential information. Communications — 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, any other Act of Parliament or law of a province that provides for the imposition of a duty or tax, the Canada Pension Plan , the Employment Insurance Act or Part 1 of the Greenhouse Gas Pollution Pricing Act . Authorized provision of confidential information (5) The Minister may provide appropriate persons with any confidential information that may reasonably be regarded as necessary solely for a purpose relating to the life, health or safety of an individual or to the environment in Canada or any other country. Disclosure of confidential information (6) An official may provide any confidential information to a person identified in subsection 211(6) of the Excise Act, 2001 , but only to the extent that the information is described in that subsection and solely for t