Excise Tax Act — E-15 295
Definitions 295 (1) In this section, aboriginal government means an aboriginal government as defined in subsection 2(1) of the Federal-Provincial Fiscal Arrangements Act ; ( gouvernement autochtone ) 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) a registrant for the purposes of this Part, (a.1) a person registered under Subdivision E of Division II, or (b) an applicant (other than an individual) for a rebate under this Part; ( 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 Part, 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), (6) and (7) to a representative of a government entity who is not an official, includes only the information described in paragraph (5)(j); ( renseignement confidentiel ) contact information , in respect of a holder of a business number, means the name, address, telephone number, facsimile number and preferred language of communication of the holder, or similar information as specified by the Minister in respect of the holder, and includes such information in respect of one or more (a) trustees of the holder, if the holder is a trust, (b) members of the holder, if the holder is a partnership, (c) officers of the holder, if the holder is a corporation, or (d) officers or members of the holder, in any other case; ( coordonnées ) corporate information , in respect of a holder of a business number that is a corporation, means the name (including the number assigned by the incorporating authority), date of incorporation, jurisdiction of incorporation and any information on the dissolution, reorganization, amalgamation, winding-up or revival of the corporation; ( renseignements d’entreprise ) court of appeal has the meaning assigned by the definition of that expression in section 2 of the Criminal Code ; ( cour d’appel ) government entity means (a) a department or agency of the government of Canada or of a province, (b) a municipality, (c) an aboriginal government, (d) a corporation all of the shares (except directors’ qualifying shares) of the capital stock of which are owned by one or more persons each of which is (i) Her Majesty in right of Canada, (ii) Her Majesty in right of a province, (iii) a municipality, or (iv) a corporation described in this paragraph, or (e) a board or commission, established by Her Majesty in right of Canada or Her Majesty in right of a province, that performs an administrative or regulatory function of government, or by a municipality, that performs an administrative or regulatory function of a municipality; ( entité gouvernementale ) municipality does not include a local authority determined by the Minister to be a municipality under paragraph (b) of the definition municipality in subsection 123(1); ( municipalité ) official means a person who is employed in the service of, who occupies a position of responsibility in the service of, or who is engaged by or on behalf of, Her Majesty in right of Canada or a province, or a person who was formerly so employed, who formerly occupied such a position or who formerly was so engaged; ( fonctionnaire ) registration information , in respect of a holder of a business number, means (a) any information pertaining to the legal form of the holder, (b) the type of activities carried on or proposed to be carried on by the holder, (c) each date on which (i) the business number was issued to the holder, (ii) the hol