Proceeds of Crime (Money Laundering) and Terrorist Financing Act — P-24.501 39.27
Prohibition 39.27 (1) Subject to this section and subsection 12(1) of the Privacy Act , no official shall disclose the following: (a) information set out in a declaration made under section 39.02, whether or not it is completed; (b) any other information obtained for the purposes of this Part; or (c) information prepared from information referred to in paragraph (a) or (b). Use of information (2) An officer may use information referred to in subsection (1) if the officer has reasonable grounds to suspect that the information is relevant to determining whether a person is a person described in sections 34 to 42 of the Immigration and Refugee Protection Act or is relevant to an offence under any of sections 91, 117 to 119, 126 or 127 of that Act. Disclosure of relevant information (3) If an officer has reasonable grounds to suspect that information referred to in subsection (1) would be relevant to investigating or prosecuting a money laundering offence, a terrorist activity financing offence or a sanctions evasion offence, the officer may disclose the information to (a) the appropriate police force; (b) the Canada Revenue Agency, if the officer also has reasonable grounds to suspect that the information would be relevant to investigating or prosecuting an offence of obtaining or attempting to obtain a rebate, refund or credit to which a person or entity is not entitled, or of evading or attempting to evade paying taxes or duties imposed under an Act of Parliament administered by the Minister of National Revenue; (c) the Agence du revenu du Québec, if the officer also has reasonable grounds to suspect that the information would be relevant to investigating or prosecuting an offence of obtaining or attempting to obtain a rebate, refund or credit to which a person or entity is not entitled, or of evading or attempting to evade paying taxes imposed under an Act of Parliament or of the legislature of Quebec administered by the Minister of Revenue of Quebec; (d) the Canada Revenue Agency, if the officer also has reasonable grounds to suspect that the information is relevant to determining (i) whether a registered charity , as defined in subsection 248(1) of the Income Tax Act , has ceased to comply with the requirements of that Act for its registration as such, (ii) whether a person or entity that the officer has reasonable grounds to suspect has applied to be a registered charity , as defined in subsection 248(1) of the Income Tax Act , is eligible to be registered as such, or (iii) whether a person or entity that the officer has reasonable grounds to suspect may apply to be a registered charity , as defined in subsection 248(1) of the Income Tax Act , (A) has made or will make available any resources, directly or indirectly, to a listed entity as defined in subsection 83.01(1) of the Criminal Code , (B) has made available any resources, directly or indirectly, to an entity as defined in subsection 83.01(1) of the Criminal Code that was at that time, and continues to be, engaged in terrorist activities as defined in that subsection or activities in support of them, or (C) has made or will make available any resources, directly or indirectly, to an entity as defined in subsection 83.01(1) of the Criminal Code that engages or will engage in terrorist activities as defined in that subsection or activities in support of them; (e) the Communications Security Establishment, if the officer also determines that the information is relevant to the foreign intelligence aspect of the Communications Security Establishment’s mandate, referred to in section 16 of the Communications Security Establishment Act ; (f) the Competition Bureau, if the officer also has reasonable grounds to suspect that the information would be relevant to investigating or prosecuting an offence under the Competition Act , the Consumer Packaging and Labelling Act , the Precious Metals Marking Act or the Textile Labelling Act or an attempt to commit such an offence; (g) an