Excise Act, 2001 — E-14.1 211
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; (l) provide confidential information, or allow the inspection of or access to confidential information, as the case may be, solely for the purposes of a provision contained in a tax treaty (as defined in subsection 248(1) of the Income Tax Act ) or in a listed international agreement; (m) provide confidential information to any person solely for the purpose of enabling the Chief Statistician, within the meaning assigned by section 2 of the Statistics Act , to provide to a statistical agency of a province data concerning business activities carried on in the province, if the information is used by the statistical agency solely for research and analysis and the statistical agency is authorized under the law of the province to collect the same or similar information on its own behalf in respect of such activities; or (n) provide confidential 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. Restrictions on information sharing (6.1) No information may be provided to a representative of a government entity under paragraph (6)(j) in connection with a program, activity or service provided or undertaken by the government entity unless the government entity uses the business number as an identifier in connection with the program, activity or service. Public disclosure (6.2) The Minister may, in connection with a program, activity or service provided or undertaken by the Minister, make available to the public the business number of, and the name of (including any trade name or other name used by), the holder of a business number. Public disclosure by representative of government entity (6.3) A representative of a government entity may, in connection with a program, activity or service provided or undertaken by the government entity, make available to the public the business number of, and the name of (including any trade name or other name used by), the holder of a business number, if (a) a representative of the government entity was provided with that information pursuant to paragraph (6)(j); and (b) the government entity uses the business number as an identifier in connection with the program, activity or service. Serious offences (6.4) An official may provide to a law enforcement officer of an appropriate police organization (a) confidential information, if the official has reasonable grounds to believe that the information will afford evidence of an act or omission in or outside of Canada that, if committed in Canada, would be (i) an offence under any of (A) section 3 of the Corruption of Foreign Public Officials Act , (B) sections 119 to 121, 123 to 125 and 426 of the Criminal Code , (C) section 465 of the Criminal Code as it relates to an offence described in clause (B), and (D) sections 144, 264, 271, 279, 279.02, 281 and 333.1, paragraphs 334(a) and 348(1)(e) and sections 349, 435 and 462.31 of the Criminal Code , (ii) a terrorism offence or a criminal organization offence, as those terms are defined in section 2 of the Criminal Code , for which the maximum term of imprisonment is 10 years or more, or (iii) an offence (A) that is punishable by minimum term of imprisonment, (B) for which the maximum term of imprisonment is 14 years or life, or (C) for which the maximum term of imprisonment is 10 years and that (I) resulted in bodily harm, (II) involved the import, export, trafficking or production of drugs, or (III) involved the use of a weapon; and (b) information setting out the