Income Tax Act — I-3.3 241
Provision of information 241 (1) Except as authorized by this section, no official or other representative of a government entity shall (a) knowingly provide, or knowingly allow to be provided, to any person any taxpayer information; (b) knowingly allow any person to have access to any taxpayer information; or (c) knowingly use any taxpayer information otherwise than in the course of the administration or enforcement of this Act, the Canada Pension Plan or the Employment Insurance Act or for the purpose for which it was provided under this section. Evidence relating to taxpayer information (2) Notwithstanding any other Act of Parliament or other law, no official or other representative of a government entity shall be required, in connection with any legal proceedings, to give or produce evidence relating to any taxpayer information. Communication where proceedings have been commenced (3) Subsections 241(1) and 241(2) do not apply in respect of (a) criminal proceedings, either by indictment or on summary conviction, that have been commenced by the laying of an information or the preferring of an indictment, under an Act of Parliament; or (b) any legal proceedings relating to the administration or enforcement of this Act, the Canada Pension Plan or the Employment Insurance Act or any other Act of Parliament or law of a province that provides for the imposition or collection of a tax or duty. Circumstances involving danger (3.1) The Minister may provide to appropriate persons any taxpayer information relating to imminent danger of death or physical injury to any individual. Certain qualified donees (3.2) An official may provide to any person the following taxpayer information relating to another person (in this subsection referred to as the “registrant”) that was at any time a registered charity, registered Canadian amateur athletic association or registered journalism organization: (a) a copy of the registrant’s governing documents, including its statement of purpose, and function in the case of a Canadian amateur athletic association; (b) any information provided in prescribed form to the Minister by the registrant on applying for registration under this Act; (c) the names of the persons who at any time were the registrant’s directors and the periods during which they were its directors; (d) a copy of the notification of the registrant’s registration, including any conditions and warnings; (e) if the registration of the registrant has been revoked or annulled, a copy of the entirety of or any part of any letter sent by or on behalf of the Minister to the registrant relating to the grounds for the revocation or annulment; (f) financial statements required to be filed with an information return referred to in subsection 149.1(14) or (14.1); (g) a copy of the entirety of or any part of any letter or notice by the Minister to the registrant relating to a suspension under section 188.2 or an assessment of tax or penalty under this Act (other than the amount of a liability under subsection 188(1.1)); (h) in the case of a registrant that is a charity, an application by the registrant, and information filed in support of the application, for a designation, determination or decision by the Minister under any of subsections 149.1(6.3), (7), (8) and (13); and (i) in the case of a registrant that is a charity, in respect of an application for a determination by the Minister under subsection 149.1(5), information in respect of the application, including (i) the application, (ii) information filed in support of the application, and (iii) a copy of the entirety of or any part of any letter or notice by the Minister to the registrant relating to the application. Information may be communicated (3.3) The Minister of Canadian Heritage may communicate 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 (a