Global Minimum Tax Act — G-3.3 123
Definitions 123 (1) The following definitions apply in this section. authorized person means a person that is engaged or employed, or who was formerly engaged or employed, by or on behalf of His Majesty in right of Canada to assist in carrying out the provisions of this Act. ( personne autorisée ) 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 Act; or (b) prepared from information referred to in paragraph (a). It does not include information that does not directly or indirectly reveal the identity of the person to whom it relates. ( renseignement confidentiel ) court of appeal has the same meaning as in section 2 of the Criminal Code . ( cour d’appel ) Provision of confidential information (2) Except as authorized under this section, an official must not knowingly (a) provide, or allow to be provided, to any person any confidential information; (b) allow any person to have access to any confidential information; or (c) use any confidential information other than in the course of the administration or enforcement of this Act. Confidential information evidence not compellable (3) Despite any other Act of Parliament or other law, no official is required, in connection with any legal proceedings, to give or produce evidence relating to any confidential information. Communications — proceedings (4) Subsections (2) and (3) do not apply in respect of (a) criminal proceedings, by way of either indictment or summary conviction, that have been commenced by the laying of an information or the preferring of an indictment, under an Act of Parliament; (b) any legal proceedings relating to the administration or enforcement of this Act, the Canada Pension Plan , the Employment Insurance Act or any other Act of Parliament or law of a province that provides for the payment of a tax or duty, before a court of record, including a court of record in a jurisdiction outside Canada; or (c) any legal proceedings under an international agreement relating to trade before (i) a court of record, including a court of record in a jurisdiction outside Canada, (ii) an international organization, or (iii) a dispute settlement panel or an appellate body created under an international agreement relating to trade. Authorized provision of confidential information (5) The Minister may provide appropriate persons with any confidential information that may reasonably be regarded as necessary solely for a purpose relating to the life, health or safety of an individual. Disclosure of confidential information (6) An official may (a) provide to a person any confidential information that may reasonably be regarded as necessary for the purposes of (i) the administration or enforcement of this Act, solely for those purposes, or (ii) determining any liability or obligation of the person or any refund or other payment to which the person is or may become entitled under this Act; (b) provide, allow to be provided, or allow inspection of or access to any confidential information to or by (i) any person, or any person within a class of persons, that the Minister may authorize, subject to any conditions that the Minister may specify, or (ii) any person otherwise legally entitled to the information because of an Act of Parliament, solely for the purposes for which that person is entitled to the information; (c) provide confidential information (i) to an official of the Department of Finance solely for the purposes of the administration of a federal-provincial agreement made under the Federal-Provincial Fiscal Arrangements Act , (ii) to an official solely for the purposes of the formulation, evaluation or implementation of a fiscal or trade policy or solely for the purposes of the administration or enforcement of any Act of Parliament or law of a province that provides for the imposition or collection of a tax or duty or an international agre