Excise Act, 2001 — E-14.1 211
n order made under the Mutual Legal Assistance in Criminal Matters Act to gather or send information, for the purposes of an investigation or prosecution relating to an act or omission that, if it had occurred in Canada, would constitute an offence for which an order could be obtained under subsection 462.48(3) of the Criminal Code , in response to a request made pursuant to (A) an administrative arrangement entered into under section 6 of the Mutual Legal Assistance in Criminal Matters Act , or (B) a bilateral agreement for mutual legal assistance in criminal matters to which Canada is a party; (e) provide confidential information (i) to an official of the Department of Finance solely for the purpose of the formulation or evaluation of fiscal policy, (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 that provides for the imposition or 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 purpose of the formulation or evaluation of fiscal policy, (iv.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) of the Income Tax Act , (iv.2) to an official solely for the purpose of the administration or enforcement of the Canada Disability Savings Act or a designated provincial program , as defined in subsection 146.4(1) of the Income Tax Act , (v) to an official of a department or agency of the Government of Canada or of a province as to the name, address, telephone number, occupation, size or type of business of a person, solely for the purpose of enabling the department or agency to obtain statistical data for research and analysis, (v.1) to an official of the Department of Employment and Social Development solely for the purpose of the administration or enforcement of a program established under the authority of the Department of Employment and Social Development Act in respect of children who are deceased or missing as a result of an offence, or a probable offence, under the Criminal Code , (vi) to an official solely for the purpose of setting off, against any sum of money that may be due or payable by Her Majesty, a debt due to (A) Her Majesty, or (B) Her Majesty in right of a province on account of taxes payable to the province, if an agreement exists between Canada and the province under which Canada is authorized to collect taxes on behalf of the province, (vii) to an official solely for the purposes of section 7.1 of the Federal-Provincial Fiscal Arrangements Act , (viii) to an official of the Financial Transactions and Reports Analysis Centre of Canada solely for the purpose of enabling the Centre to evaluate the usefulness of information provided by the Centre to the Canada Revenue Agency under the Proceeds of Crime (Money Laundering) and Terrorist Financing Act , (ix) to an official of the Agency solely for the purpose of the collection of amounts owing to Her Majesty in right of Canada or of a province under the Government Employees Compensation Act , the Canada Labour Code , the Merchant Seamen Compensation Act , the Canada Student Loans Act , the Canada Student Financial Assistance Act , the Postal Services Continuation Act, 1997 , the Wage Earner Protection Program Act , the Apprentice Loans Act or a law of a province governing the granting of financial assistance to students at the post-secondary school level, (x) to an official solely for the administration or enforcement of the Tobacco and Vaping Products Act or the Cannabis Act , (xi) to an official of the Agency sole