Income Tax Act — I-3.3 241
communicated by such an official to another official of the Canadian Security Intelligence Service or the Royal Canadian Mounted Police for use by that other official, for the purpose of (a) investigating whether an offence may have been committed, ascertaining the identity of a person or persons who may have committed an offence, or prosecuting an offence, which offence is (i) described in Part II.1 of the Criminal Code , or (ii) described in section 462.31 of the Criminal Code , if that investigation, ascertainment or prosecution is related to an investigation, ascertainment or prosecution in respect of an offence described in Part II.1 of that Act; or (b) investigating whether the activities of any person may constitute threats to the security of Canada, as defined in section 2 of the Canadian Security Intelligence Service Act . Restrictions on information sharing (9.2) No information may be provided to a representative of a government entity under paragraph (4)(l) 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 (9.3) 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 (other than an excluded individual). Public disclosure by representative of government entity (9.4) 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 (other than an excluded individual), if (a) a representative of the government entity was provided with that information pursuant to paragraph (4)(l); and (b) the government entity uses the business number as an identifier in connection with the program, activity or service. Serious offences (9.5) An official may provide to a law enforcement officer of an appropriate police organization (a) taxpayer 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 a 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 reasonable grounds referred to in paragraph (a), to the extent that any such grounds rely on information referred to in that paragraph. Definitions (10) In this section aboriginal government means an aboriginal government as defined in subsection 2(1) of the Federal-Provincial Fiscal Arrangements Act ; ( gouvernement autochtone ) authorized person means a person who 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, the Cana