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(3) If the Centre, on the basis of its analysis and assessment under paragraph 54(1)(c), has reasonable grounds to suspect that designated information would be relevant to investigating or prosecuting a money laundering offence, a terrorist activity financing offence or a sanctions evasion offence, the Centre shall disclose the information to

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• (c) the Canada Revenue Agency, if the Centre also has reasonable grounds to suspect that the information is relevant to determining

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  • (iii) whether a person or entity that the Centre has reasonable grounds to suspect may apply to be a registered charity, as defined in subsection 248(1) of the Income Tax Act,

    • (A) has made or will make available any resources, directly or indirectly, to a listed entity as defined in subsection 83.01(1) of the Criminal Code,

    • (B) has made available any resources, directly or indirectly, to an entity as defined in subsection 83.01(1) of the Criminal Code that was at that time, and continues to be, engaged in terrorist activities as defined in that subsection or activities in support of them, or

    • (C) has made or will make available any resources, directly or indirectly, to an entity as defined in subsection 83.01(1) of the Criminal Code that engages or will engage in terrorist activities as defined in that subsection or activities in support of them;

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Marginal note:Recording of reasons for decision

(5.1) The Centre shall record in writing the reasons for all decisions to disclose information made under subsection (3).

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(7) For the purposes of subsection (3), designated information means, in respect of a report made under section 7.1 or of a financial transaction, an attempted financial transaction or an importation or exportation of currency or monetary instruments, as the case may be,

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• (g) the details of the criminal record of a person or entity referred to in paragraph (a) and any criminal charges laid against them that the Centre considers relevant in the circumstances;

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(3) If an officer has reasonable grounds to suspect that information referred to in subsection (1) would be relevant to investigating or prosecuting a money laundering offence, a terrorist activity financing offence or a sanctions evasion offence, the officer may disclose the information to

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• (d) the Canada Revenue Agency, if the officer also has reasonable grounds to suspect that the information is relevant to determining

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  • (iii) whether a person or entity that the officer has reasonable grounds to suspect may apply to be a registered charity, as defined in subsection 248(1) of the Income Tax Act,

    • (A) has made or will make available any resources, directly or indirectly, to a listed entity as defined in subsection 83.01(1) of the Criminal Code,

    • (B) has made available any resources, directly or indirectly, to an entity as defined in subsection 83.01(1) of the Criminal Code that was at that time, and continues to be, engaged in terrorist activities as defined in that subsection or activities in support of them, or

    • (C) has made or will make available any resources, directly or indirectly, to an entity as defined in subsection 83.01(1) of the Criminal Code that engages or will engage in terrorist activities as defined in that subsection or activities in support of them;

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Marginal note:Recording of reasons for decision

(6) If an officer decides to disclose information under subsection (3), (4) or (5), the officer shall record in writing the reasons for the decision.

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(8) Subject to section 36 of the Access to Information Act and sections 34 and 37 of the Privacy Act, an official is required to comply with a subpoena, an order for production of documents, a summons or any other compulsory process only if it is issued in the course of

• (a) criminal proceedings under an Act of Parliament that have been commenced by the laying of an information or the preferring of an indictment; or

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Marginal note:Recording of reasons for decision

(4) The Centre shall record in writing the reasons for all decisions to disclose information made under paragraph (1)(a) or (2)(a).

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(5) For the purposes of this section, designated information means, in respect of a report made under section 7.1 or of a financial transaction, an attempted financial transaction or an importation or exportation of currency or monetary instruments, as the case may be

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• (g) the details of the criminal record of a person or entity referred to in paragraph (a) and any criminal charges laid against them that the Centre considers relevant in the circumstances;

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Marginal note:Recording of reasons for decision

(2) The Centre shall record in writing the reasons for all decisions to disclose information made under subsection (1).

(3) For the purposes of subsection (1), designated information means, in respect of a report made under section 7.1, a financial transaction, an attempted financial transaction or an importation or exportation of currency or monetary instruments, as the case may be,

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• (g) the details of the criminal record of a person or entity referred to in paragraph (a) and any criminal charges laid against them that the Centre considers relevant in the circumstances;

39.02 (1) Every person or entity referred to in subsection (3) that reports the importation or exportation of goods under section 12 or 95 of the Customs Act shall declare to an officer, in accordance with the regulations,

• (a) whether the goods are proceeds of crime as defined in subsection 462.3(1) of the Criminal Code or are goods relating to money laundering, to the financing of terrorist activities or to sanctions evasion; and

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Marginal note:Records

(6) Any person or entity that imports or exports goods or that causes or arranges for goods to be imported or exported — for sale or for any industrial, occupational, commercial, institutional or other like use, or any other use that may be prescribed — or that produces, supplies, distributes or consumes those goods for such a purpose shall keep at the person or entity’s place of business in Canada, or at any other place that the Minister may designate, any records in respect of the goods in any manner and for any period of time that may be prescribed. The person or entity shall, if an officer so requests, make the records available to the officer, within the time specified by the officer, and answer any questions asked by the officer in respect of them.

Marginal note:Customs Act

(7) Subsection 40(2) and sections 42 and 43 of the Customs Act apply, with any modifications that the circumstances require, to a person or entity that is required to keep records under subsection (6).