Income Tax Act — I-3.3 241
 of the Criminal Code ) solely for the purpose of investigating whether an offence has been committed under the Criminal Code , or the laying of an information or the preferring of an indictment, where (i) such information can reasonably be regarded as being necessary for the purpose of ascertaining the circumstances in which an offence under the Criminal Code may have been committed, or the identity of the person or persons who may have committed an offence, with respect to an official, or with respect to any person related to that official, (ii) the official was or is engaged in the administration or enforcement of this Act, and (iii) the offence can reasonably be considered to be related to that administration or enforcement; (q) provide taxpayer information to an official of the government of a province solely for the use in the management or administration by that government of a program relating to earning supplementation or income support; (r) provide taxpayer information to a person who has — under a program administered by the Canada Revenue Agency to obtain information relating to tax non-compliance — entered into a contract to provide information to the Canada Revenue Agency, to the extent necessary to inform the person of any amount they may be entitled to under the contract and of the status of their claim under the contract; (s) provide taxpayer information, solely for the purpose of ensuring compliance with Part 1 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act , to an official of the Financial Transactions and Reports Analysis Centre of Canada, if the information (i) can reasonably be considered to be relevant to a determination of whether a reporting entity (as defined in section 244.1) has complied with a duty or obligation under Part XV.1, and (ii) does not directly or indirectly reveal the identity of a client (as defined in section 244.1); (t) provide taxpayer information to an official solely for the purpose of enabling the Chief Actuary of the Office of the Superintendent of Financial Institutions to conduct actuarial reviews of pension plans established under the Old Age Security Act as required by the Public Pensions Reporting Act ; or (u) provide to an official of the Department of Industry, solely for the purpose of verifying and validating the data required to be sent under section 21.21 of the Canada Business Corporations Act in respect of a private corporation (in this paragraph referred to as the “particular corporation”), the following information: (i) for each corporation (in this paragraph referred to as the “subject corporation”) that is related to or associated with the particular corporation in a taxation year, (A) the name of the subject corporation, (B) the jurisdiction of residence of the subject corporation, (C) the business number of the subject corporation, (D) the relationship between the particular corporation and the subject corporation, (E) the number of shares of each class of the capital stock of the subject corporation that are owned by the particular corporation, and (F) the percentage of all the issued and outstanding shares of each class of the capital stock of the subject corporation that are owned by the particular corporation, (ii) for each shareholder that holds at least 10% of any class of the capital stock of the particular corporation in a taxation year, (A) the name of the shareholder, (B) whether the shareholder is a corporation, partnership, individual or trust, (C) as the case may be, the shareholder’s (I) business number, (II) partnership account number, (III) social insurance number, or (IV) trust account number, and (D) the percentage of all the issued and outstanding shares of each class of the capital stock of the particular corporation that 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 pers