Select Luxury Items Tax Act — S-8.35 91
 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 the applicable purposes identified in that subsection with any modifications that the circumstances require, including reading references to the Excise Act, 2001 as references to this Act. Restrictions on information sharing (7) No information may be provided to a representative of a government entity under subsection (6) in connection with a program, activity or service provided or undertaken by the government entity unless the government entity uses the business number as an identifier in connection with the program, activity or service. Public disclosure (8) The Minister may, in connection with a program, activity or service provided or undertaken by the Minister, make available to the public (a) the business number of, and the name of (including any trade name or other name used by), the holder of a business number; and (b) a copy of, or information contained on, a tax certificate issued under section 37 or a notice of revocation in respect of such a certificate. Public disclosure by representative of government entity (9) A representative of a government entity may, in connection with a program, activity or service provided or undertaken by the government entity, make available to the public the business number of, and the name of (including any trade name or other name used by), the holder of a business number, if (a) a representative of the government entity was provided with that information in accordance with subsection (6); and (b) the government entity uses the business number as an identifier in connection with the program, activity or service. Serious offences (10) An official may provide information to a law enforcement officer of an appropriate police organization in the circumstances described in subsection 211(6.4) of the Excise Act, 2001 . Threats to security (11) An official may provide information to the head, or their delegate, of a recipient Government of Canada institution listed in Schedule 3 to the Security of Canada Information Sharing Act in the circumstances described in subsection 211(6.5) of the Excise Act, 2001 . Measures to prevent unauthorized use or disclosure (12) The person presiding at a legal proceeding relating to the supervision, evaluation or discipline of an authorized person may order any measures that are necessary to ensure that confidential information is not used or provided to any person for any purpose not relating to that proceeding, including (a) holding a hearing in camera ; (b) banning the publication of the information; (c) concealing the identity of the person to whom the information relates; and (d) sealing the records of the proceeding. Disclosure to person or on consent (13) An official or other representative of a government entity may provide confidential information relating to a person (a) to that person; and (b) with the consent of that person, to any other person. Confirmation of registration and business number (14) On being provided by any person with information specified by the Minister sufficient to identify a single person and a number, an official may confirm or deny that the following statements are both true: (a) the identified person is registered under Division 5 of Part 1; and (b) the number is the business number of the identified person. Appeal from order or direction (15) An order or direction that is made in the course of or in connection with any legal proceedings and that requires an official or other representative of a government entity to give or produce evidence relating to any confidential information may, by notice served on all interested parties, be appealed forthwith by the Minister or by the person against whom the order or direction is made to (a) the court of appeal of the province in which the order or direction is made, in the case of an