Customs Act — C-52.6 107
Excise Act, 2001 , the Excise Tax Act , the Export and Import Permits Act , the Immigration and Refugee Protection Act , the Special Import Measures Act or Part 2 or 2.1 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act by an official of the Agency; (c.1) may reasonably be regarded as necessary solely for a purpose relating to the enforcement of the Agriculture and Agri-Food Administrative Monetary Penalties Act , the Feeds Act , the Fertilizers Act , the Health of Animals Act , the Plant Protection Act , the Safe Food for Canadians Act and the Seeds Act by an official of the Agency; (c.2) may reasonably be regarded as necessary solely for a purpose relating to the administration or enforcement of Part V.1 by an official or a class of officials of the Canada Revenue Agency designated by the Minister of National Revenue; (d) may reasonably be regarded as necessary solely for a purpose relating to the administration or enforcement of this Act, the Excise Act , the Excise Act, 2001 or the Export and Import Permits Act by a member of the Royal Canadian Mounted Police; (e) 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; (f) will be used solely for a purpose relating to the supervision, evaluation or discipline of a specified person by His Majesty in right of Canada in respect of a period during which the person was employed or engaged by, or occupied a position of responsibility in the service of, His Majesty in right of Canada to administer or enforce this Act, the Customs Tariff , the Special Import Measures Act or Part 2 or 2.1 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act to the extent that the information is relevant for that purpose; (g) is reasonably regarded by the official to be information that does not directly or indirectly identify any person; (h) is reasonably regarded by the official to be information relating to the national security or defence of Canada; or (i) is disclosed in accordance with the Security of Canada Information Disclosure Act . Provision of information to certain persons (5) An official may provide, allow to be provided or provide access to customs information to the following persons: (a) a peace officer having jurisdiction to investigate an alleged offence under any Act of Parliament or of the legislature of a province subject to prosecution by indictment, the Attorney General of Canada and the Attorney General of the province in which proceedings in respect of the alleged offence may be taken, if that official believes on reasonable grounds that the information relates to the alleged offence and will be used in the investigation or prosecution of the alleged offence, solely for those purposes; (b) a person that is otherwise legally entitled to the information by reason of an Act of Parliament, solely for the purposes for which that person is entitled to the information; (c) an official solely for the purposes of developing, administering or enforcing an Act of Parliament or developing or implementing a policy related to an Act of Parliament if the information relates to (i) goods, the importation, exportation or in-transit movement of which is or may be prohibited, controlled or regulated under that Act, (ii) a person who that official has reasonable grounds to believe may have committed an offence under that Act in respect of goods imported or exported by that person, or (iii) goods that may be evidence of an offence under that Act; (d) an official, solely for the purpose of administering or enforcing an Act of the legislature of a province, if the information relates to goods that are subject to import, in-transit or export controls or taxation upon importation into the province under that Act; (e) an official of a participating province, as defined in subsection 123(1) of the Excise Tax Act , or an official of the province of