Income Tax Act — I-3.3 241
at are owned by the shareholder, and (iii) the taxation year to which the information described in subparagraphs (i) and (ii) relates. Measures to prevent unauthorized use or disclosure (4.1) The person who presides at a legal proceeding relating to the supervision, evaluation or discipline of an authorized person may order such measures as are necessary to ensure that taxpayer 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 taxpayer to whom the information relates; and (d) sealing the records of the proceeding. Disclosure to taxpayer or on consent (5) An official or other representative of a government entity may provide taxpayer information relating to a taxpayer (a) to the taxpayer; and (b) with the consent of the taxpayer, to any other person. Appeal from order or direction (6) An order or direction that is made in the course of or in connection with any legal proceedings and that requires an official, other representative of a government entity or authorized person to give or produce evidence relating to any taxpayer 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 order or direction made by a court or other tribunal established by or pursuant to the laws of the province, whether or not that court or tribunal is exercising a jurisdiction conferred by the laws of Canada; or (b) the Federal Court of Appeal, in the case of an order or direction made by a court or other tribunal established by or pursuant to the laws of Canada. Disposition of appeal (7) The court to which an appeal is taken pursuant to subsection 241(6) may allow the appeal and quash the order or direction appealed from or dismiss the appeal, and the rules of practice and procedure from time to time governing appeals to the courts shall apply, with such modifications as the circumstances require, to an appeal instituted pursuant to that subsection. Stay of order or direction (8) An appeal instituted pursuant to subsection 241(6) shall stay the operation of the order or direction appealed from until judgment is pronounced. Threats to security (9) An official may provide to the head of a recipient Government of Canada institution listed in Schedule 3 to the Security of Canada Information Disclosure Act , or to an official designated for the purposes of that Act by the head of that recipient institution, (a) publicly accessible charity information; (b) taxpayer information, if there are reasonable grounds to suspect that the information would be relevant to (i) an investigation of whether the activity of any person may constitute threats to the security of Canada, as defined in section 2 of the Canadian Security Intelligence Service Act , or (ii) an investigation of whether any of the following offences may have been committed: (A) a terrorism offence as defined in section 2 of the Criminal Code , and (B) an offence under section 462.31 of the Criminal Code , if that investigation is related to a terrorism offence as defined in section 2 of that Act; and (c) information setting out the reasonable grounds referred to in paragraph (b), to the extent that any such grounds rely on information referred to in paragraph (a) or (b). Threats to security (9.1) Information — other than designated donor information — provided to an official of the Canadian Security Intelligence Service or the Royal Canadian Mounted Police, as permitted by paragraph (4)(f.1), may be used by such an official, or communicated by such an official to another official of the Canadian Security Intelligence Service or the Royal Canadian Mounted Police for use by that other official, for the purpose of (a) investiga