Excise Tax Act — E-15 295
st in the administration or enforcement of this Act, to the extent that the information is relevant for that purpose; (h) 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; (i) use confidential information relating to a person to provide information to that person; (j) subject to subsection (5.01), provide to a representative of a government entity the business number of, the name of (including any trade name or other name used by), and any contact information, corporate information and registration information in respect of, the holder of a business number, if the information is provided solely for the purpose of the administration or enforcement of (i) an Act of Parliament or of a legislature of a province, or (ii) a by-law of a municipality or a law of an aboriginal government; (k) provide confidential information to any person, solely for the purposes of the administration or enforcement of a law of a province that provides for workers’ compensation benefits; (l) provide confidential information to a police officer (within the meaning assigned by subsection 462.48(17) of the Criminal Code ) solely for the purpose 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) such 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 Part, and (iii) the offence can reasonably be considered to be related to that administration or enforcement; (m) provide confidential information to any person solely for the purpose of enabling the Chief Statistician, within the meaning assigned by section 2 of the Statistics Act , to provide to a statistical agency of a province data concerning business activities carried on in the province, if the information is used by the statistical agency of the province solely for research and analysis and that statistical agency is authorized under the law of the province to collect the same or similar information on its own behalf in respect of such activities; (n) provide confidential information, or allow the inspection of or access to confidential information, as the case may be, solely for the purposes of a provision contained in a tax treaty (as defined in subsection 248(1) of the Income Tax Act ) or in a listed international agreement; or (o) provide confidential information to a person who has — under a program administered by the Canada Revenue Agency to obtain information relating to tax non-compliance — entered into a contract to provide information to the Canada Revenue Agency, to the extent necessary to inform the person of any amount they may be entitled to under the contract and of the status of their claim under the contract. Restrictions on information sharing (5.01) No information may be provided to a representative of a government entity under paragraph (5)(j) 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 (5.02) 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