Underused Housing Tax Act — U-0.5 32
ent; or (b) any legal proceedings relating to the administration or enforcement of this Act, any other Act of Parliament or law of a province that provides for the imposition of a duty or tax, the Canada Pension Plan , the Employment Insurance Act or Part 1 of the Greenhouse Gas Pollution Pricing Act . Authorized provision of confidential information (5) The Minister may provide appropriate persons with any confidential information that may reasonably be regarded as necessary solely for a purpose relating to the life, health or safety of an individual or to the environment in Canada or any other country. Disclosure of confidential information (6) Subsections 211(6) and (6.1) of the Excise Act, 2001 apply in this Act, with any modifications that the circumstances require, as if (a) the references in those subsections to the Excise Act, 2001 were references to this Act; (b) confidential information for the purposes of this Act were confidential information for the purposes of the Excise Act, 2001 ; (c) an authorized person for the purposes of this Act were an authorized person for the purposes of the Excise Act, 2001 ; and (d) a business number for the purposes of this Act were a business number for the purposes of the Excise Act, 2001 . (7) [Repealed, 2024, c. 17, s. 140] Public disclosure (8) The Minister may, in connection with a program, activity or service provided or undertaken by the Minister, make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 name used by), the holder of a business number. Public disclosure by representative of government entity (9) A representative of a government entity may, in connection with a program, activity or service provided or undertaken by the government entity, make available to the public the business number of, and the name of (including any trade name or other name used by), the holder of a business number, if (a) a representative of the government entity was provided with that information under subsection (6); and (b) the government entity uses the business number as an identifier in connection with the program, activity or service. Serious offences (10) An official may provide information to a law enforcement officer of an appropriate police organization in the circumstances described in subsection 211(6.4) of the Excise Act, 2001 . Threats to security (11) An official may provide information to the head, or their delegate, of a recipient Government of Canada institution listed in Schedule 3 to the Security of Canada Information Sharing Act in the circumstances described in subsection 211(6.5) of the Excise Act, 2001 . Measures to prevent unauthorized use or disclosure (12) The person presiding at a legal proceeding relating to the supervision, evaluation or discipline of an authorized person may order any measures that are necessary to ensure that confidential information is not used or provided to any person for any purpose not relating to that proceeding, including (a) holding a hearing in camera ; (b) banning the publication of the information; (c) concealing the identity of the person to whom the information relates; and (d) sealing the records of the proceeding. Disclosure to person or on consent (13) An official or other representative of a government entity may provide confidential information relating to a person (a) to that person; and (b) with the consent of that person, to any other person. Appeal from order or direction (14) An order or direction that is made in the course of or in connection with any legal proceedings and that requires an official or other representative of a government entity to give or produce evidence relating to any confidential information may, by notice served on all interested parties, be appealed forthwith by the Minister or by the person against whom the order or direction is made to (a) the court of appeal of the province in which the order or direction is made, in the case of an order or direc