Income Tax Act — I-3.3 241
son 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of this Act, the Canada Pension Plan or the Employment Insurance Act ; ( personne autorisée ) business number [Repealed, 1998, c. 19, s. 236(9)] contact information , in respect of a holder of a business number, means the name, address, telephone number, facsimile number and preferred language of communication of the holder, or similar information as specified by the Minister in respect of the holder, and includes such information in respect of one or more (a) trustees of the holder, if the holder is a trust, (b) members of the holder, if the holder is a partnership, (c) officers of the holder, if the holder is a corporation, or (d) officers or members of the holder, if the holder is not described by any of paragraphs (a) to (c); ( coordonnées ) corporate information , in respect of a holder of a business number that is a corporation, means the name (including the number assigned by the incorporating authority), date of incorporation, jurisdiction of incorporation and any information on the dissolution, reorganization, amalgamation, winding-up or revival of the corporation; ( renseignements d’entreprise ) court of appeal has the meaning assigned by the definition court of appeal in section 2 of the Criminal Code ; ( cour d’appel ) designated donor information means information of a charity, or of a person who has at any time made an application for registration as a registered charity, that is directly attributable to a gift that has been made or proposed to be made to the charity or applicant and that is presented in any form that directly or indirectly reveals the identity of the donor or prospective donor, other than a donor or prospective donor who is not resident in Canada and is neither a citizen of Canada nor a person described in subsection 2(3); ( renseignements désignés sur les donateurs ) designated person means any person who is employed in the service of, who occupies a position of responsibility in the service of, or who is engaged by or on behalf of, (a) a municipality in Canada, or (b) a public body performing a function of government in Canada, or any person who was formerly so employed, who formerly occupied such a position or who was formerly so engaged; ( personne déterminée ) designated taxpayer information [Repealed, 2015, c. 20, s. 6] excluded individual means an individual who is a holder of a business number solely because the individual is required under this Act to deduct or withhold an amount from an amount paid or credited or deemed to be paid or credited; ( particulier exclu ) government entity means (a) a department or agency of the government of Canada or of a province, (b) a municipality in Canada, (c) an aboriginal government, (d) a corporation all of the shares (except directors’ qualifying shares) of the capital stock of which are owned by one or more persons each of which is (i) Her Majesty in right of Canada, (ii) Her Majesty in right of a province, (iii) a municipality in Canada, or (iv) a corporation described in this paragraph, or (e) a board or commission, established by Her Majesty in right of Canada or Her Majesty in right of a province, that performs an administrative or regulatory function of government, or by one or more municipalities in Canada, that performs an administrative or regulatory function of a municipality; ( entité gouvernementale ) official means any person who is employed in the service of, who occupies a position of responsibility in the service of, or who is engaged by or on behalf of, (a) Her Majesty in right of Canada or a province, or (b) an authority engaged in administering a law of a province similar to the Pension Benefits Standards Act, 1985 or the Pooled Registered Pension Plans Act , or any person who was formerly so employed, who formerly occupied such a position or who was for