Customs Act — C-52.6 107
ls or taxation upon importation into the province under that Act; (e) an official of a participating province, as defined in subsection 123(1) of the Excise Tax Act , or an official of the province of Quebec, if the information relates to the administration or enforcement of Part IX of that Act in that province, solely for that purpose; (f) an official solely for the purpose of the formulation or evaluation of fiscal or trade policy or the development of a remission order under an Act of Parliament; (g) an official solely for the purpose of setting off, against any sum of money that may be due to or payable by Her Majesty in right of Canada, a debt due to (i) Her Majesty in right of Canada, or (ii) 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; (g.1) an official of the Canada Revenue Agency solely for a purpose relating to the administration or enforcement of the Canada Pension Plan , the Excise Act , the Excise Tax Act , the Income Tax Act , the Employment Insurance Act , the Excise Act, 2001 , the Underused Housing Tax Act , the Select Luxury Items Tax Act or the Global Minimum Tax Act ; (h) counsel, as defined in subsection 84(4) of the Special Import Measures Act , in accordance with subsection 84(3) of that Act and subject to subsection 84(3.1) of that Act, except that the word “information” in those subsections is to be read as a reference to the words “customs information”; (i) an official of the Department of Employment and Social Development solely for the purpose of administering or enforcing the Employment Insurance Act , the Old Age Security Act or the Canada Recovery Benefits Act , if the information relates to the movement of people into and out of Canada; (j) an official of the Department of Citizenship and Immigration solely for the purpose of administering or enforcing (i) the Citizenship Act or the Immigration and Refugee Protection Act , if the information relates to the movement of people into and out of Canada, or (ii) the law of Canada respecting passports or other travel documents; (j.1) an official of the Canadian Food Inspection Agency for the purpose of administering or enforcing any Act referred to in section 11 of the Canadian Food Inspection Agency Act if the information relates to the import, export or in-transit movement of goods into or out of Canada; (k) an official of the Financial Transactions and Reports Analysis Centre of Canada solely for the purpose of administering or enforcing the Proceeds of Crime (Money Laundering) and Terrorist Financing Act ; (l) a person solely for the purpose of determining any entitlement, liability or obligation of the person under this Act or the Customs Tariff including the person’s entitlement to any refund, relief, drawback or abatement under those Acts; (l.1) any person who may receive information under section 44.03 or subsection 44.04(1) of the Copyright Act , solely for the purposes for which that person is entitled to the information; (l.2) any person who may receive information under section 51.05 or subsection 51.06(1) of the Trademarks Act , solely for the purposes for which that person is entitled to the information; (l.3) a United States federal, state, tribal or local law enforcement agent, solely for the purpose of communicating the circumstances of detention and delivery referred to in subsection 52 (2) of the Preclearance Act, 2016 ; (l.4) any person who may receive information under section 15.2 or 15.3 of the Sex Offender Information Registration Act , solely for the purpose for which the information is provided; (m) any person, if the information is required to comply with a subpoena or warrant issued or an order made by a court of record in Canada; (n) any person, if the information is required to comply with a subpoena or warrant issued or an order made by a court of record outs