Income Tax Act — I-3.3 241
f 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, the Canada Pension Plan or the Employment Insurance Act , to the extent that the information is relevant for the purpose; (h.1) use, or provide to an official of a department or agency of the Government of Canada, taxpayer information solely for a purpose relating to the administration or enforcement of a program to provide a one-time payment to persons with disabilities for reasons related to the coronavirus disease 2019 (COVID-19), to the extent that the information is relevant for the purpose; (i) provide access to records of taxpayer 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 taxpayer information relating to a taxpayer to provide information to the taxpayer; (j.1) provide taxpayer information to an official or a designated person solely for the purpose of permitting the making of an adjustment to a social assistance payment made on the basis of a means, needs or income test if the purpose of the adjustment is to take into account (i) the amount determined in respect of a person for C in subsection 122.61(1), as it read before July 2018, in respect of a base taxation year (as defined in section 122.6) before 2017, or (ii) an amount determined in respect of a person under subsection 122.61(1) or (1.1) in respect of a base taxation year (as defined in section 122.6) after 2014; (j.2) provide information obtained under section 122.62 to an official of the government of a province solely for the purposes of the administration or enforcement of a prescribed law of the province; (k) provide, or allow inspection of or access to, taxpayer information to or by any person otherwise legally entitled to it under an Act of Parliament solely for the purposes for which that person is entitled to the information; (l) subject to subsection (9.2), 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 (other than an excluded individual), if the information is provided solely for the purposes 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 in Canada or a law of an aboriginal government; (m) provide taxpayer information to an official of the government of a province solely for use in the management or administration by that government of a program relating to payments under subsection 164(1.8); (n) provide taxpayer 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; (o) provide taxpayer 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, where the information is used by the agency solely for research and analysis and the 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; (p) provide taxpayer 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, wher