Proceeds of Crime (Money Laundering) and Terrorist Financing Act — P-24.501 55
Disclosure by Centre prohibited 55 (1) Subject to subsections (3) and (6.1), sections 52, 53.1, 53.31 to 53.6, 55.1, 56.1 and 56.2, subsection 58(1) and sections 58.1, 65 to 65.1 and 68.1 of this Act and to subsection 12(1) of the Privacy Act , the Centre shall not disclose the following: (a) information set out in a report made under section 7; (a.1) information set out in a report made under section 7.1; (b) information set out in a report made under section 9; (b.1) information set out in a report referred to in section 9.1; (b.2) information provided under sections 11.12 to 11.3 except for identifying information referred to in subsection 54.1(3); (c) information set out in a report made under subsection 12(1), whether or not it is completed, or section 20; (d) information voluntarily provided to the Centre about suspicions of money laundering, of the financing of terrorist activities or of sanctions evasion; (e) information prepared by the Centre from information referred to in paragraphs (a) to (d); or (f) any other information, other than publicly available information, obtained in the administration or enforcement of this Part. Disclosure by others prohibited (2) The prohibition in subsection (1) also applies to the following persons: (a) any person who, in the course of exercising powers or performing duties or functions under this Part, obtained or has or had access to information referred to in subsection (1); and (b) any person or an employee of any person with whom the Centre enters into a contract, memorandum of understanding or other agreement for the provision of goods or services. Disclosure of designated information (3) If the Centre, on the basis of its analysis and assessment under paragraph 54(1)(c), has reasonable grounds to suspect that designated information would be relevant to investigating or prosecuting a money laundering offence, a terrorist activity financing offence or a sanctions evasion offence, the Centre shall disclose the information to (a) the appropriate police force; (b) the Canada Revenue Agency, if the Centre also has reasonable grounds to suspect that the information would be relevant to investigating or prosecuting an offence of obtaining or attempting to obtain a rebate, refund or credit to which a person or entity is not entitled, or of evading or attempting to evade paying taxes or duties imposed under an Act of Parliament administered by the Minister of National Revenue; (b.01) the Agence du revenu du Québec, if the Centre also has reasonable grounds to suspect that the information would be relevant to investigating or prosecuting an offence of obtaining or attempting to obtain a rebate, refund or credit to which a person or entity is not entitled, or of evading or attempting to evade paying taxes imposed under an Act of Parliament or of the legislature of Quebec administered by the Minister of Revenue of Quebec; (b.1) the Canada Border Services Agency, if the Centre also has reasonable grounds to suspect that the information is relevant to an offence of evading or attempting to evade paying taxes or duties imposed under an Act of Parliament administered by the Agency; (c) the Canada Revenue Agency, if the Centre also has reasonable grounds to suspect that the information is relevant to determining (i) whether a registered charity, as defined in subsection 248(1) of the Income Tax Act , has ceased to comply with the requirements of that Act for its registration as such, (ii) whether a person or entity that the Centre has reasonable grounds to suspect has applied to be a registered charity, as defined in subsection 248(1) of the Income Tax Act , is eligible to be registered as such, or (iii) whether a person or entity that the Centre has reasonable grounds to suspect may apply to be a registered charity, as defined in subsection 248(1) of the Income Tax Act , (A) has made or will make available any resources, directly or indirectly, to a listed entity as defined in subsection 83.01