Global Minimum Tax Act — G-3.3 123
y 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 agreement relating to trade, (iii) to an official solely for the purposes of the negotiation or implementation of an international agreement relating to trade, a tax treaty or an agreement for the exchange of information for tax purposes, (iv) to an official as to the name, address, occupation, size or type of business of a person, solely for the purposes of enabling that official’s department or agency to obtain statistical data for research and analysis, (v) to an official solely for the purpose of setting off, against any sum of money that may be payable by His Majesty in right of Canada, a debt due to (A) His Majesty in right of Canada, or (B) His Majesty in right of a province on account of taxes payable to the province if an agreement exists between Canada and the province under which Canada is authorized to collect taxes on behalf of the province, or (vi) to an official solely for the purposes of section 7.1 of the Federal-Provincial Fiscal Arrangements Act ; (d) provide confidential information to an official or any person employed by or representing the government of a foreign state, an international organization established by the governments of states, a community of states, or an institution of any such government or organization, in accordance with and solely for the purposes set out in an international convention, agreement or other written arrangement relating to trade between the Government of Canada or an institution of the Government of Canada and the government of the foreign state, the organization, the community or the institution; (e) provide confidential information, or allow the inspection of or access to confidential information, solely for the purposes of a provision contained in a tax treaty or in a listed international agreemen t (as those terms are defined in subsection 248(1) of the Income Tax Act ); (f) provide confidential information solely for the purposes of sections 23 to 25 of the Financial Administration Act ; (g) use confidential information to compile information in a form that does not directly or indirectly reveal the identity of the person to whom the information relates; (h) use, or provide to any person, confidential information solely for a purpose relating to the supervision, evaluation or discipline of an authorized person by His Majesty in right of Canada in respect of a period during which the authorized person was employed by or engaged by or on behalf of His Majesty in right of Canada to assist in the administration or enforcement of this Act, to the extent that the information is relevant for that purpose; (i) provide access to records of confidential information to the Librarian and Archivist of Canada or a person acting on behalf of or under the direction of the Librarian and Archivist, solely for the purposes of section 12 of the Library and Archives of Canada Act , and transfer such records to the care and control of such persons solely for the purposes of section 13 of that Act; (j) use confidential information relating to a person to provide information to that person; (k) provide confidential information to a police officer , as defined in subsection 462.48(17) of the Criminal Code , solely for the purposes of investigating whether an offence has been committed under the Criminal Code , or the laying of an information or the preferring of an indictment, if (i) that information can reasonably be regarded as being relevant for the purpose of ascertaining the circumstances in which an offence under the Criminal Code may have been committed, or the identity of the person or persons who may have committed an offence, with respect to an official, or with respect to any person related to that official, (ii) the official was or is engaged in the administration or enforcement of this