(g) the trustees shall give the Parliamentarian sufficient information to facilitate returns required by the Income Tax Act and shall give the same information to the officer designated to receive it by the Minister of Revenue.

DISCLOSURE OF PRIVATE INTERESTS

(a) within sixty days after being summoned to the Senate or after notice of their election to the House of Commons is published in the Canada Gazette, and

(b) thereafter once in every calendar year, by a date established by the Ethics Counsellor,

(a) identify all assets and liabilities of the Parliamentarian and their family and state the value of the assets and liabilities;

(b) state all income the Parliamentarian and their family have received during the preceding twelve months or are entitled to receive during the next twelve months, and indicate the source of the income;

(c) state all benefits the Parliamentarian, their family, and any private company in which any of them has an interest, have received during the preceding twelve months or are entitled to receive during the next twelve months as a result of a contract with the Government of Canada, and describe the subject matter and nature of the contract;

(d) if the statement mentions a private company, include such information the Parliamentarian is able to obtain by making reasonable inquiries as to

(i) general information on the company's activities and sources of income, and

(ii) the corporations with which it is affiliated within the meaning of the Income Tax Act;

(e) list every corporation, association, union or partnership in which the Parliamentarian or their family holds an office or directorship or similar position; and

(f) include any other information that the Ethics Counsellor requires.

(a) subject to subsection (4), state the source and nature, but not the value, of the income, assets and liabilities disclosed pursuant to section 11;

(b) list the names and addresses of all persons who have an interest in those assets and liabilities unless the Ethics Counsellor is satisfied that public disclosure is not relevant to the public interest;

(c) identify any contracts with the Government of Canada referred to in the confidential disclosure statement, and describe their subject matter and nature;

(d) list the names of any affiliated companies shown in the confidential disclosure statement; and

(e) contain a statement of any gifts or personal benefits that have been disclosed to the Ethics Counsellor.

(a) an asset or liability worth less than ten thousand dollars;

(b) sources of income that yielded less than ten thousand during the twelve months preceding the effective date of the statement;

(c) real property that the Parliamentarian or their family uses as a primary residence or uses principally for recreational purposes;

(d) personal property that the Parliamentarian or their family uses primarily for transportation, household, educational, recreational, social or aesthetic purposes;

(e) cash on hand, or on deposit with a financial institution that is lawfully entitled to accept deposits;

(f) fixed value securities issued or guaranteed by a government or by a government agency;

(g) a registered retirement savings plan that is not self-administered or self-directed;

(h) investments in a registered retirement savings plan that is self-administered or self-directed that would not be publicly disclosed under this section if held outside the plan;

(i) an interest in a pension plan, employee benefit plan, annuity or life insurance policy;

(j) an investment in an open-ended mutual fund;

(k) a guaranteed investment certificate or similar financial instrument;

(l) any other asset, liability or source of income that the Ethics Counsellor determines should not be disclosed.

(a) the information is not relevant to the purpose of this Act; and

(b) a departure from the general principle of public disclosure is justified in the circumstances.

ETHICS COUNSELLOR

(a) to receive Parliamentarians' confidential disclosure statements and prepare and make public the public disclosure statements required by this Act;

(b) after reviewing the confidential disclosure statements from a Parliamentarian, to meet with the Parliamentarian, if the Ethics Counsellor considers it advisable, and with the Parliamentarian's spouse, if available, to ensure that the adequate disclosure has been made and to discuss the Parliamentarian's obligations under this Act;

(c) upon reviewing the confidential disclosure statement and after considering any information received during any meeting with the Parliamentarian, to advise the Parliamentarian whether any additional steps are to be taken to ensure that the Parliamentarian's obligations under this Act are fulfilled;

(d) to recommend in appropriate cases that in order to fulfil a Parliamentarian's duties under this Act that a Parliamentarian should sell a private interest at arm's length, or place a private interest in a trust on such terms and conditions as the Ethics Counsellor may specify;

(e) to provide advice on a confidential basis to individual Parliamentarians and to the Joint Committee on the interpretation of this Act;

(f) to prepare guidance and to provide courses for new Parliamentarians on matters of conduct, propriety and ethics;

(g) to monitor the operation of this Act and, where appropriate, to propose possible amendments to it to the Joint Committee; and

(h) to review and to investigate complaints about the conduct of Parliamentarians and to report the findings to the Joint Committee.