| Review of
foreign
information
requirement
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(4) The person on whom a notice of a
requirement is served may, within 90 days
after the service of the notice, apply to a judge
for a review of the requirement.
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| Powers on
review
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(5) On hearing an application in respect of
a requirement, a judge may
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(a) confirm the requirement;
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(b) vary the requirement if satisfied that it
is appropriate in the circumstances; or
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(c) set aside the requirement if satisfied that
it is unreasonable.
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| Requirement
not
unreasonable
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(6) For the purposes of subsection (5), a
requirement to provide information or a
record shall not be considered to be
unreasonable because the information or
record is under the control of or available to a
non-resident person that is not controlled by
the person served with the notice of the
requirement if that person is related to the
non-resident person.
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| Time during
consideration
not to count
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(7) The period between the day on which an
application for the review of a requirement is
made and the day on which the review is
decided shall not be counted in the
computation of
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(a) the period set out in the notice of the
requirement; and
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(b) the period within which an assessment
may be made under section 188 or 189.
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| Consequence
of failure
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(8) If a person fails to comply substantially
with a notice served under subsection (2) and
the notice is not set aside under subsection (5),
any court having jurisdiction in a civil
proceeding relating to the administration or
enforcement of this Act shall, on the motion of
the Minister, prohibit the introduction by that
person of any foreign-based information or
record described in that notice.
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| Definitions
applicable to
confidentiality
provisions
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211. (1) The definitions in this subsection
apply in this section.
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``authorized
person''
« personne
autorisée »
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``authorized person'' means a person who is
engaged or employed, or who was formerly
engaged or employed, by or on behalf of
Her Majesty to assist in carrying out the
provisions of this Act.
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``business
number''
« numéro
d'entreprise »
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``business number'' means the number (other
than a Social Insurance Number) used by
the Minister to identify
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(a) a licensee or a registrant for the
purposes of this Act; or
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(b) an applicant for a refund under this
Act.
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``confidential
information''
« renseigneme
nt
confidentiel »
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``confidential information'' means
information of any kind and in any form that
relates to one or more persons and that is
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(a) obtained by or on behalf of the
Minister for the purposes of this Act; or
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(b) prepared from information referred to
in paragraph (a).
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It excludes information that does not
directly or indirectly reveal the identity of
the person to whom it relates.
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``court of
appeal''
« cour
d'appel »
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``court of appeal'' has the same meaning as in
section 2 of the Criminal Code.
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``official''
« fonctionnair
e »
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``official'' means a person who is employed in
the service of, who occupies a position of
responsibility in the service of, or who is
engaged by or on behalf of, Her Majesty or
Her Majesty in right of a province, or a
person who was formerly so employed, who
formerly occupied such a position or who
formerly was so engaged.
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| Provision of
information
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(2) Except as authorized under this section,
no official shall knowingly
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(a) provide, or allow to be provided, to any
person any confidential information;
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(b) allow any person to have access to any
confidential information; or
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(c) use any confidential information other
than in the course of the administration or
enforcement of this Act.
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| Confidential
information
evidence not
compellable
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(3) Despite any other Act of Parliament or
other law, no official shall be required, in
connection with any legal proceedings, to give
or produce evidence relating to any
confidential information.
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| Communicati
ons if
proceedings
have been
commenced
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(4) Subsections (2) and (3) do not apply to
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(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
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(b) any legal proceedings relating to the
administration or enforcement of this Act,
the Canada Pension Plan, the Employment
Insurance Act, the Unemployment
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.
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| Authorized
provision of
information
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(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.
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| Disclosure of
personal
information
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(6) An official may
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(a) provide any confidential information to
any person that may reasonably be regarded
as necessary for the purpose of the
administration or enforcement of this Act,
solely for that purpose;
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(b) provide a person with confidential
information that can reasonably be
regarded as necessary for the purposes of
determining any liability or obligation of
the person or any refund or other payment
to which the person is or may become
entitled under this Act;
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(c) provide, allow to be provided, or allow
inspection of or access to any confidential
information to or by any person, or any
person within a class of persons, that the
Minister may authorize, subject to any
conditions that the Minister may specify;
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(d) provide any person who is legally
entitled under an Act of Parliament to
confidential information with, or access to,
that information, solely for the purposes for
which the person is entitled to the
information;
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(e) provide confidential information
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(i) to an official of the Department of
Finance solely for the purpose of the
formulation or evaluation of fiscal
policy,
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(ii) to an official solely for the purpose of
the initial implementation of a fiscal
policy or for the purposes of the
administration or enforcement of the
Canada Pension Plan, the Employment
Insurance Act, the Unemployment
Insurance Act or an Act of Parliament
that provides for the imposition or
collection of a tax or duty,
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(iii) to an official solely for the purposes
of the administration or enforcement of a
law of a province that provides for the
imposition or collection of a tax or duty,
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(iv) to an official of the government of a
province solely for the purpose of the
formulation or evaluation of fiscal
policy,
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(v) to an official of a department or
agency of the Government of Canada or
of a province as to the name, address,
occupation, size or type of business of a
person, solely for the purpose of enabling
the department or agency to obtain
statistical data for research and analysis,
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(vi) to an official solely for the purpose of
setting off, against any sum of money that
may be due or payable by Her Majesty, a
debt due to
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(B) Her Majesty in right of a province
on account of taxes payable to the
province, if an agreement exists
between Canada and the province
under which Canada is authorized to
collect taxes on behalf of the province,
or
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(vii) to an official solely for the purposes
of section 7.1 of the Federal-Provincial
Fiscal Arrangements Act;
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(f) provide confidential information solely
for the purposes of sections 23 to 25 of the
Financial Administration Act;
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(g) use confidential information to compile
information in a form that does not directly
or indirectly reveal the identity of the
person to whom the information relates;
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(h) use, or provide any person with,
confidential information solely for a
purpose relating to the supervision,
evaluation or discipline of an authorized
person by Her Majesty in respect of a period
during which the authorized person was
employed by or engaged by or on behalf of
Her Majesty to assist in the administration
or enforcement of this Act, to the extent that
the information is relevant for that purpose;
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(i) use confidential information relating to
a person to provide that person with
information;
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(j) provide the business number, name,
address, telephone number and facsimile
number of a holder of a business number to
an official of a department or agency of the
Government of Canada or of a province
solely for the purposes of the administration
or enforcement of an Act of Parliament or
a law of a province, if the holder of the
business number is required under that Act
or that law to provide the information (other
than the business number) to the
department or agency; or
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(k) 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
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(i) the 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,
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(ii) the official was or is engaged in the
administration or enforcement of this
Act, and
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(iii) the offence can reasonably be
considered to be related to that
administration or enforcement.
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| Measures to
prevent
unauthorized
use or
disclosure
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(7) 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
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(a) holding a hearing in camera;
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(b) banning the publication of the
information;
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(c) concealing the identity of the person to
whom the information relates; and
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(d) sealing the records of the proceeding.
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| Disclosure to
person or on
consent
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(8) An official may provide confidential
information relating to a person
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(b) with the consent of that person, to any
other person.
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| Appeal from
order or
direction
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(9) An order or direction that is made in the
course of or in connection with any legal
proceedings and that requires an official to
give or produce evidence relating to any
confidential information may, by notice
served on all interested parties, be appealed
immediately by the Minister or by the person
against whom it is made to
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(a) the court of appeal of the province in
which it is made, in the case of an order or
direction made by a court or other tribunal
established under the laws of the province,
whether that court or tribunal is exercising
a jurisdiction conferred by the laws of
Canada; or
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(b) the Federal Court of Appeal, in the case
of an order or direction made by a court or
other tribunal established under the laws of
Canada.
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| Disposition of
appeal
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(10) The court to which an appeal is taken
may allow the appeal and quash the order or
direction appealed from or may dismiss the
appeal, and the rules of practice and procedure
from time to time governing appeals to the
courts shall apply, with any modifications that
the circumstances require, in respect of the
appeal.
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| Stay
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(11) An appeal shall stay the operation of
the order or direction appealed from until
judgment is pronounced.
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| Definitions
|
212. (1) The definitions in this subsection
apply in this section.
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``bankrupt''
« failli »
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``bankrupt'' has the same meaning as in
subsection 2(1) of the Bankruptcy and
Insolvency Act.
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``business''
« entreprise »
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``business'' includes a part of a business.
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``receiver''
« séquestre »
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``receiver'' means a person who
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(a) under the authority of a debenture,
bond or other debt security, of a court
order or of an Act of Parliament or of the
legislature of a province, is empowered
to operate or manage a business or a
property of another person;
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(b) is appointed by a trustee under a trust
deed in respect of a debt security to
exercise the authority of the trustee to
manage or operate a business or a
property of the debtor under the debt
security;
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(c) is appointed by a bank or an
authorized foreign bank, within the
meaning of section 2 of the Bank Act, to
act as an agent of the bank in the exercise
of the authority of the bank under
subsection 426(3) of that Act in respect of
property of another person;
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(d) is appointed as a liquidator to
liquidate the assets of a corporation or to
wind up the affairs of a corporation; or
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(e) is appointed as a committee, guardian
or curator with the authority to manage
and care for the affairs and assets of an
individual who is incapable of managing
those affairs and assets.
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It includes a person who is appointed to
exercise the authority of a creditor under a
debenture, bond or other debt security to
operate or manage a business or a property
of another person, but, if a person is
appointed to exercise the authority of a
creditor under a debenture, bond or other
debt security to operate or manage a
business or a property of another person, it
does not include that creditor.
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``relevant
assets''
« actif
pertinent »
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``relevant assets'' of a receiver means
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(a) if the receiver's authority relates to all
the properties, businesses, affairs and
assets of a person, all those properties,
businesses, affairs and assets; and
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(b) if the receiver's authority relates to
only part of the properties, businesses,
affairs or assets of a person, that part of
the properties, businesses, affairs or
assets.
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``representativ
e''
« représentant
»
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``representative'' means a person, other than a
trustee in bankruptcy or a receiver, who is
administering, winding up, controlling or
otherwise dealing with any property,
business or estate.
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| Trustee's
obligations
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(2) For the purposes of this Act, if on a
particular day a person becomes a bankrupt,
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(a) the trustee in bankruptcy, and not the
person, is liable for the payment of any duty,
interest or other amount (other than an
amount that relates solely to activities in
which the person begins to engage on or
after the particular day and to which the
bankruptcy does not relate) that becomes
payable by the person under this Act during
the period beginning on the day
immediately after the day on which the
trustee became the trustee in bankruptcy of
the person and ending on the day on which
the discharge of the trustee is granted under
the Bankruptcy and Insolvency Act, except
that
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(i) the trustee is liable for the payment of
any duty, interest or other amount that
became payable by the person after the
particular day in respect of fiscal months
that ended on or before the particular day,
or of any duty, interest or other amount
that became payable by the person after
the particular day, only to the extent of
the property of the person in possession
of the trustee available to satisfy the
liability,
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(ii) the trustee is not liable for the
payment of any duty, interest or other
amount for which a receiver is liable
under subsection (3), and
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(iii) the payment by the person of an
amount in respect of the liability shall
discharge the liability of the trustee to the
extent of that amount;
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(b) if, on the particular day the person is
licensed or registered under this Act, the
licence or registration continues in relation
to the activities of the person to which the
bankruptcy relates as though the trustee in
bankruptcy were the licensee or registrant
in respect of those activities and ceases to
apply to the activities of the person in which
the person begins to engage on or after the
particular day and to which the bankruptcy
does not relate;
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