(g) is reasonably regarded by the official to be information that does not directly or indirectly identify any person; or
	(h) is reasonably regarded by the official to be information relating to the national security or defence of Canada.
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 Quebec, if the information relates to the administration or enforcement of Part IX of that Act in that province, solely for that purpose;
	(f) an official solely for the purpose of the formulation or evaluation of fiscal or trade policy or the development of a remission order under an Act of Parliament;
	(g) an official solely for the purpose of setting off, against any sum of money that may be due to or payable by Her Majesty in right of Canada, a debt due to
	(i) Her Majesty in right of Canada, or
	(ii) 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;
	(h) counsel, as defined in subsection 84(4) of the Special Import Measures Act, in accordance with subsection 84(3) of that Act and subject to subsection 84(3.1) of that Act, except that the word ``information'' in those subsections is to be read as a reference to the words ``customs information'';
	(i) an official of the Department of Human Resources Development solely for the purpose of administering or enforcing the Employment Insurance Act, if the information relates to the movement of people into and out of Canada;
	(j) an official of the Department of Citizenship and Immigration solely for the purpose of administering or enforcing the Immigration Act, if the information relates to the movement of people into and out of Canada;
	(k) an official of the Financial Transactions and Reports Analysis Centre of Canada solely for the purpose of administering or enforcing the Proceeds of Crime (Money Laundering) Act;
	(l) a person solely for the purpose of determining any entitlement, liability or obligation of the person under this Act or the Customs Tariff including the person's entitlement to any refund, relief, drawback or abatement under those Acts;
	(m) any person, if the information is required to comply with a subpoena or warrant issued or an order made by a court of record in Canada;
	(n) any person, if the information is required to comply with a subpoena or warrant issued or an order made by a court of record outside of Canada, solely for the purposes of criminal proceedings; and
	(o) prescribed persons or classes of persons, in prescribed circumstances for prescribed purposes, solely for those purposes.
Provision of customs information by Minister	(6) The Minister may provide, allow to be provided or provide access to customs information to any person if
	(a) the information may not otherwise be provided, allowed to be provided or provided access to under this section and, in the Minister's opinion, the public interest in providing the information clearly outweighs any invasion of privacy, or any material financial loss or prejudice to the competitive position of the person to whom the information relates, that could result from the provision of the information; or
	(b) in the Minister's opinion, providing the information would clearly benefit the individual to whom the information relates.
Notification of Privacy Commissioner	(7) If customs information provided under subsection (6) is personal information within the meaning of section 3 of the Privacy Act, the Minister must notify, in writing, the Privacy Commissioner appointed under section 53 of that Act of any provision of personal information under that subsection before its provision if reasonably practicable or, in any other case, without delay after the provision. The Privacy Commissioner may, if the Privacy Commissioner considers it appropriate, notify the individual to whom the information relates of the provision of the information.
Providing customs information to other governments	(8) Customs information may be provided by any person to an official or any other person employed by or representing the government of a foreign state, an international organization established by the governments of states, a community of states, or an institution of any such government or organization, in accordance with an international convention, agreement or other written arrangement between the Government of Canada or an institution of the Government of Canada and the government of the foreign state, the organization, the community or the institution, solely for the purposes set out in that arrangement.
Disclosure of customs information to certain persons	(9) An official may provide, allow to be provided or provide access to customs information relating to a particular person
	(a) to that particular person;
	(b) to a person authorized to transact business under this Act or the Customs Tariff as that particular person's agent, at the request of the particular person and on receipt of such fee, if any, as is prescribed; and
	(c) with the consent of that particular person, to any other person.
Evidence	(10) Despite any other Act of Parliament or other law, no official may be required, in connection with any legal proceedings, to give or produce evidence relating to any customs information.
Measures to protect customs information	(11) The person presiding at a legal proceeding relating to the supervision, evaluation or discipline of a specified person may order any measure that is necessary to ensure that customs 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.
Appeal from order to disclose customs information	(12) An order or direction that is made in the course of or in connection with any legal proceeding and that requires an official to give or produce evidence relating to customs information may, by notice served on all interested parties, be immediately appealed by the Minister or by the person against whom the order or direction is made
	(a) to the court of appeal of the province in which the order or direction 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 or not that court or tribunal is exercising a jurisdiction conferred by the laws of Canada; or
	(b) to 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.
Disposition of appeal	(13) The court to which the appeal is taken may allow the appeal and quash the order or direction appealed from or may dismiss the appeal. The rules of practice and procedure from time to time governing appeals to the courts apply, with any modifications that the circumstances require, in respect of the appeal.
Stay	(14) An appeal stays the operation of the order or direction appealed from until judgment in the appeal is pronounced.
Regulations	(15) The Governor in Council may make regulations prescribing the circumstances in which fees may be charged for providing or providing access to customs information or making or certifying copies of information and the amount of any such fees.
Passenger information	107.1 (1) The Minister may, under prescribed circumstances and conditions, require any prescribed person or prescribed class of persons to provide, or provide access to, prescribed information about any person on board a conveyance in advance of the arrival of the conveyance in Canada or within a reasonable time after that arrival.
Disclosure	(2) Any person who is required under subsection (1) to provide, or provide access to, prescribed information shall do so despite any restriction under the Aeronautics Act on the disclosure of such information.
1995, c. 41, s. 29; 1997, c. 36, ss. 182, 183	62. Sections 109.1 and 109.11 of the Act are replaced by the following:
Designated provisions	109.1 (1) Every person who fails to comply with any provision of an Act or a regulation designated by the regulations made under subsection (3) is liable to a penalty of not more than twenty-five thousand dollars, as the Minister may direct.
Failure to comply	(2) Every person who fails to comply with any term or condition of a licence issued under this Act or the Customs Tariff or any obligation undertaken under section 4.1 is liable to a penalty of not more than twenty-five thousand dollars, as the Minister may direct.
Designation by regulation	(3) The Governor in Council may make regulations
	(a) designating any provisions of this Act, the Customs Tariff or the Special Import Measures Act or of any regulation made under any of those Acts; and
	(b) establishing short-form descriptions of the provisions designated under paragraph (a) and providing for the use of those descriptions.
1993, c. 25, s. 80; 1995, c. 41, s. 30	63. Section 109.3 of the Act is replaced by the following:
Assessment	109.3 (1) A penalty to which a person is liable under section 109.1 or 109.2 may be assessed by an officer and, if an assessment is made, an officer shall serve on the person a written notice of that assessment by sending it by registered or certified mail or delivering it to the person.
Limitation on assessment	(2) A person shall not be assessed penalties under both sections 109.1 and 109.2 in respect of the same contravention of this Act, the Customs Tariff or the Special Import Measures Act or the regulations made under those Acts.
Penalty in addition to other sanction	(3) An assessment under subsection (1) may be made in addition to a seizure under this Act or a demand for payment under section 124, in respect of the same contravention of this Act or the regulations.
Sufficiency of short-form description	(4) The use on a notice of assessment of a short-form description established under paragraph 109.1(3)(b) or of a description that deviates from that description without affecting its substance is sufficient for all purposes to describe the contravention.
1993, c. 25, s. 80	64. Section 109.5 of the Act is replaced by the following:
Interest on penalties	109.5 (1) Subject to subsection (2), a person on whom a notice of assessment of a penalty has been served under section 109.3 shall pay, in addition to the penalty, interest at the prescribed rate for the period beginning on the day after the notice was served on the person and ending on the day the penalty has been paid in full, calculated on the outstanding balance of the penalty.
Exception	(2) Interest is not payable if the penalty is paid in full by the person within thirty days after the date of the notice of assessment.
	65. Section 115 of the Act is replaced by the following:
Copies of records	115. (1) If any record is examined or seized under this Act, the Minister, or the officer by whom it is examined or seized, may make or cause to be made one or more copies of it, and a copy purporting to be certified by the Minister or a person authorized by the Minister is admissible in evidence and has the same probative force as the original would have if it had been proved in the ordinary way.
Detention of records seized	(2) No record that has been seized as evidence under this Act shall be detained for a period of more than three months unless, before the expiration of that period,
	(a) the person from whom it was seized agrees to its further detention for a specified period;
	(b) a justice of the peace is satisfied on application that, having regard to the circumstances, its further detention for a specified period is warranted and he or she so orders; or
	(c) judicial proceedings are instituted in which the seized record may be required.
	66. Section 123 of the Act is replaced by the following:
Review of forfeiture	123. The forfeiture of goods or conveyances seized under this Act or any money or security held as forfeit in lieu of such goods or conveyances is final and not subject to review or to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by sections 127.1 and 129.
	67. (1) Section 124 of the Act is amended by adding the following after subsection (4):
Value of exported goods	(4.1) Sections 117 and 119 and subsection (2) apply to a contravention of this Act or the regulations in respect of goods that have been or are about to be exported, except that the references to ``value for duty of the goods'' in those provisions are to be read as references to ``value of the goods''.
Value of goods	(4.2) For the purposes of subsection (4.1), the expression ``value of the goods'' means the total of all payments made or to be made by the purchaser of the goods to or for the benefit of the vendor.
Value of goods set by Minister	(4.3) If the value of the goods cannot be determined under subsection (4.2), the Minister may determine that value.
	(2) Section 124 of the Act is amended by adding the following after subsection (5):
Interest	(6) A person on whom a notice of ascertained forfeiture has been served shall pay, in addition to the amount set out in the notice, interest at the prescribed rate for the period beginning on the day after the notice was served and ending on the day the amount is paid in full, calculated on the outstanding balance. However, interest is not payable if the amount is paid in full within thirty days after the date of the notice.
1993, c. 25, s. 81	68. Section 127 of the Act is replaced by the following:
Review of ascertained forfeiture or penalty assessment	127. The debt due to Her Majesty as a result of a notice served under section 109.3 or a demand under section 124 is final and not subject to review or to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by sections 127.1 and 129.
Corrective measures	127.1 (1) The Minister, or any officer designated by the Minister for the purposes of this section, may cancel a seizure made under section 110, cancel or reduce a penalty assessed under section 109.3 or an amount demanded under section 124 or refund an amount received under any of sections 117 to 119 within thirty days after the seizure, assessment or demand, if
	(a) the Minister is satisfied that there was no contravention; or
	(b) there was a contravention but the Minister considers that there was an error with respect to the amount assessed, collected, demanded or taken as security and that the amount should be reduced.
Interest	(2) If an amount is returned to a person under paragraph (1)(a), the person shall be given interest on that amount at the prescribed rate for the period beginning on the day after the amount was originally paid by that person and ending on the day it was returned.
1993, c. 25, s. 82	69. Subsection 129(1) of the Act is replaced by the following:
Request for Minister's decision	129. (1) The following persons may, within ninety days after the date of a seizure or the service of a notice, request a decision of the Minister under section 131 by giving notice in writing, or by any other means satisfactory to the Minister, to the officer who seized the goods or conveyance or served the notice or caused it to be served, or to an officer at the customs office closest to the place where the seizure took place or closest to the place from where the notice was served:
	(a) any person from whom goods or a conveyance is seized under this Act;