Income Tax Act — I-3.3 241
e or otherwise make available to the public, in any manner that that Minister considers appropriate, the following taxpayer information in respect of a Canadian film or video production certificate (as defined under subsection 125.4(1)) that has been issued or revoked: (a) the title of the production for which the Canadian film or video production certificate was issued; (b) the name of the taxpayer to whom the Canadian film or video production certificate was issued; (c) the names of the producers of the production; (d) the names of the individuals in respect of whom and places in respect of which that Minister has allotted points in respect of the production in accordance with regulations made for the purpose of section 125.4; (e) the total number of points so allotted; and (f) any revocation of the Canadian film or video production certificate. Information may be communicated (3.4) The Minister may communicate or otherwise make available to the public, in any manner that the Minister considers appropriate, the following taxpayer information: (a) the names of each organization in respect of which an individual can be entitled to a deduction under subsection 118.02(2); (b) information relating to the eligibility, for the deduction under subsection 118.02(2), of subscriptions offered by organizations referred to in paragraph (a); and (c) the start and, if applicable, end of the period in which paragraph (a) or (b) applies in respect of any particular organization or subscription. Clean economy tax credits (3.41) The Minister or the Minister of Finance may communicate or otherwise make available to the public, in any manner that the particular Minister considers appropriate, the following taxpayer information that reasonably relates to the claim or receipt of a clean economy tax credit (as defined in subsection 127.47(1)) by a corporation or trust: (a) the name, including any business name, of (i) the corporation or trust, and (ii) a partnership of which a person described in subparagraph (i) is or was a member, or is or was deemed to be a member under subsection 127.47(7), in respect of the tax credit; (b) the specific type of tax credit; and (c) the period to which the tax credit relates. Information may be communicated (3.5) The Minister may communicate or otherwise make available to the public, in any manner that the Minister considers appropriate, the name of any person or partnership that makes an application under section 125.7. Where taxpayer information may be disclosed (4) An official may (a) provide to any person taxpayer information that can reasonably be regarded as necessary for the purposes of the administration or enforcement of this Act, the Canada Pension Plan or the Employment Insurance Act , solely for that purpose; (b) provide to any person taxpayer information that can reasonably be regarded as necessary for the purposes of determining any tax, interest, penalty or other amount that is or may become payable by the person, or any refund or tax credit to which the person is or may become entitled, under this Act or any other amount that is relevant for the purposes of that determination; (c) provide to the person who seeks a certification referred to in paragraph 147.1(10)(a) the certification or a refusal to make the certification, solely for the purposes of administering a registered pension plan; (d) provide taxpayer information (i) to an official of the Department of Finance solely for the purposes of the formulation or evaluation of fiscal policy, (i.1) to any person solely for the purposes of subsection (3.41), (ii) to an official solely for the purposes of the initial implementation of a fiscal policy or for the purposes of the administration or enforcement of an Act of Parliament that provides for the imposition and collection of a tax or duty, (iii) to an official solely for the purposes of the administration or enforcement of a law of a province that provides for the imposition or collection of a t