Budget Implementation Act, 2009 (S.C. 2009, c. 2)
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Assented to 2009-03-12
PART 1AMENDMENTS IN RESPECT OF INCOME TAX
C.R.C., c. 945Income Tax Regulations
PART 2AMENDMENTS IN RESPECT OF SALES AND EXCISE TAXES
2002, c. 22Excise Act, 2001
Marginal note:2005, c. 38, s. 92
119. The portion of the definition “officer” in section 2 of the English version of the Excise Act, 2001 before paragraph (a) is replaced by the following:
“officer”
« préposé »
“officer” means, except in section 167, in the definition “contact information” in subsection 211(1) and in sections 226 and 296,
120. (1) The portion of the definition “confidential information” in subsection 211(1) of the Act after paragraph (b) is replaced by the following:
It excludes information that does not directly or indirectly reveal the identity of the person to whom it relates and, for the purposes of applying subsections (3), (8) and (9) to a representative of a government entity that is not an official, it includes only the information referred to in paragraph (6)(j).
(2) Subsection 211(1) of the Act is amended by adding the following in alphabetical order:
“aboriginal government”
« gouvernement autochtone »
“aboriginal government” means an aboriginal government as defined in subsection 2(1) of the Federal-Provincial Fiscal Arrangements Act.
“contact information”
« coordonnées »
“contact information”, in respect of a holder of a business number, means the name, address, telephone number, facsimile number and preferred language of communication of the holder, or similar information as specified by the Minister in respect of the holder, and includes such information in respect of one or more
(a) trustees of the holder, if the holder is a trust;
(b) members of the holder, if the holder is a partnership;
(c) officers of the holder, if the holder is a corporation; or
(d) officers or members of the holder, in any other case.
“corporate information”
« renseignements d’entreprise »
“corporate information”, in respect of a holder of a business number that is a corporation, means the name (including the number assigned by the incorporating authority), date of incorporation, jurisdiction of incorporation and any information on the dissolution, reorganization, amalgamation, winding-up or revival of the corporation.
“government entity”
« entité gouvernementale »
“government entity” means
(a) a department or agency of the government of Canada or of a province;
(b) a municipality;
(c) an aboriginal government;
(d) a corporation all of the shares (except directors’ qualifying shares) of the capital stock of which are owned by one or more persons each of which is
(i) Her Majesty,
(ii) Her Majesty in right of a province,
(iii) a municipality, or
(iv) a corporation described in this paragraph; or
(e) a board or commission, established by Her Majesty or Her Majesty in right of a province, that performs an administrative or regulatory function of government, or by a municipality, that performs an administrative or regulatory function of a municipality.
“municipality”
« municipalité »
“municipality” means an incorporated city, town, village, metropolitan authority, township, district, county or rural municipality or other incorporated municipal body however designated.
“registration information”
« renseignements relatifs à l’inscription »
“registration information”, in respect of a holder of a business number, means
(a) any information pertaining to the legal form of the holder;
(b) the type of activities carried on or proposed to be carried on by the holder;
(c) each date on which
(i) the business number was issued to the holder,
(ii) the holder began activities,
(iii) the holder ceased or resumed activities, or
(iv) the business number assigned to the holder was changed; and
(d) the reasons for the cessation, resumption or change referred to in subparagraph (c)(iii) or (iv).
“representative”
« représentant »
“representative” of a government entity 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, a government entity, and includes, for the purposes of subsections (2), (3), (8) and (9), a person who was formerly so employed, who formerly occupied such a position or who formerly was so engaged.
(3) The portion of subsection 211(2) of the Act before paragraph (a) is replaced by the following:
Marginal note:Provision of information
(2) Except as authorized under this section, no official or other representative of a government entity shall knowingly
(4) Subsection 211(3) of the Act is replaced by the following:
Marginal note:Confidential information evidence not compellable
(3) Despite any other Act of Parliament or other law, no official or other representative of a government entity shall be required, in connection with any legal proceedings, to give or produce evidence relating to any confidential information.
(5) Paragraph 211(6)(j) of the Act is replaced by the following:
(j) subject to subsection (6.1), provide to a representative of a government entity the business number of, the name of (including any trade name or other name used by), and any contact information, corporate information and registration information in respect of, the holder of a business number, if the information is provided solely for the purpose of the administration or enforcement of
(i) an Act of Parliament or of a legislature of a province, or
(ii) a by-law of a municipality or a law of an aboriginal government;
(6) Section 211 of the Act is amended by adding the following after subsection (6):
Marginal note:Restrictions on information sharing
(6.1) No information may be provided to a representative of a government entity under paragraph (6)(j) in connection with a program, activity or service provided or undertaken by the government entity unless the government entity uses the business number as an identifier in connection with the program, activity or service.
Marginal note:Public disclosure
(6.2) The Minister may, in connection with a program, activity or service provided or undertaken by the Minister, make available to the public the business number of, and the name of (including any trade name or other name used by), the holder of a business number.
Marginal note:Public disclosure by representative of government entity
(6.3) A representative of a government entity may, in connection with a program, activity or service provided or undertaken by the government entity, make available to the public the business number of, and the name of (including any trade name or other name used by), the holder of a business number, if
(a) a representative of the government entity was provided with that information pursuant to paragraph (6)(j); and
(b) the government entity uses the business number as an identifier in connection with the program, activity or service.
(7) The portion of subsection 211(8) of the Act before paragraph (a) is replaced by the following:
Marginal note:Disclosure to person or on consent
(8) An official or other representative of a government entity may provide confidential information relating to a person
(8) The portion of subsection 211(9) of the Act before paragraph (a) is replaced by the following:
Marginal note:Appeal from order or direction
(9) An order or direction that is made in the course of or in connection with any legal proceedings and that requires an official or other representative of a government entity 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
R.S., c. E-15Excise Tax Act
Marginal note:1993, c. 27, s. 128(2)
121. (1) The portion of the definition “confidential information” in subsection 295(1) of the Excise Tax Act after paragraph (b) is replaced by the following:
but does not include information that does not directly or indirectly reveal the identity of the person to whom it relates and, for the purposes of applying subsections (3), (6) and (7) to a representative of a government entity who is not an official, includes only the information described in paragraph (5)(j);
(2) Subsection 295(1) of the Act is amended by adding the following in alphabetical order:
“aboriginal government”
« gouvernement autochtone »
“aboriginal government” means an aboriginal government as defined in subsection 2(1) of the Federal-Provincial Fiscal Arrangements Act;
“contact information”
« coordonnées »
“contact information”, in respect of a holder of a business number, means the name, address, telephone number, facsimile number and preferred language of communication of the holder, or similar information as specified by the Minister in respect of the holder, and includes such information in respect of one or more
(a) trustees of the holder, if the holder is a trust,
(b) members of the holder, if the holder is a partnership,
(c) officers of the holder, if the holder is a corporation, or
(d) officers or members of the holder, in any other case;
“corporate information”
« renseignements d’entreprise »
“corporate information”, in respect of a holder of a business number that is a corporation, means the name (including the number assigned by the incorporating authority), date of incorporation, jurisdiction of incorporation and any information on the dissolution, reorganization, amalgamation, winding-up or revival of the corporation;
“government entity”
« entité gouvernementale »
“government entity” means
(a) a department or agency of the government of Canada or of a province,
(b) a municipality,
(c) an aboriginal government,
(d) a corporation all of the shares (except directors’ qualifying shares) of the capital stock of which are owned by one or more persons each of which is
(i) Her Majesty in right of Canada,
(ii) Her Majesty in right of a province,
(iii) a municipality, or
(iv) a corporation described in this paragraph, or
(e) a board or commission, established by Her Majesty in right of Canada or Her Majesty in right of a province, that performs an administrative or regulatory function of government, or by a municipality, that performs an administrative or regulatory function of a municipality;
“municipality”
« municipalité »
“municipality” does not include a local authority determined by the Minister to be a municipality under paragraph (b) of the definition “municipality” in subsection 123(1);
“registration information”
« renseignements relatifs à l’inscription »
“registration information”, in respect of a holder of a business number, means
(a) any information pertaining to the legal form of the holder,
(b) the type of activities carried on or proposed to be carried on by the holder,
(c) each date on which
(i) the business number was issued to the holder,
(ii) the holder began activities,
(iii) the holder ceased or resumed activities, or
(iv) the business number assigned to the holder was changed, and
(d) the reasons for the cessation, resumption or change referred to in subparagraph (c)(iii) or (iv);
“representative”
« représentant »
“representative” of a government entity 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, a government entity, and includes, for the purposes of subsections (2), (3), (6) and (7), a person who was formerly so employed, who formerly occupied such a position or who formerly was so engaged.
Marginal note:1993, c. 27, s. 128(3)
(3) The portion of subsection 295(2) of the Act before paragraph (a) is replaced by the following:
Marginal note:Provision of information
(2) Except as authorized under this section, no official or other representative of a government entity shall knowingly
Marginal note:1993, c. 27, s. 128(3)
(4) Subsection 295(3) of the Act is replaced by the following:
Marginal note:Evidence relating to confidential information
(3) Despite any other Act of Parliament or other law, no official or other representative of a government entity shall be required, in connection with any legal proceedings, to give or produce evidence relating to any confidential information.
Marginal note:2003, c. 15, s. 68(1)
(5) Subparagraph 295(5)(d)(i) of the Act is replaced by the following:
(i) to an official of the Department of Finance solely for the purposes of
(A) the formulation or evaluation of fiscal policy,
(B) an administration agreement, as defined in subsection 2(1) of the Federal-Provincial Fiscal Arrangements Act, entered into with an aboriginal government, or
(C) an administration agreement, as defined in subsection 2(1) of the First Nations Goods and Services Tax Act,
Marginal note:1996, c. 21, s. 67(2)
(6) Paragraph 295(5)(j) of the Act is replaced by the following:
(j) subject to subsection (5.01), provide to a representative of a government entity the business number of, the name of (including any trade name or other name used by), and any contact information, corporate information and registration information in respect of, the holder of a business number, if the information is provided solely for the purpose of the administration or enforcement of
(i) an Act of Parliament or of a legislature of a province, or
(ii) a by-law of a municipality or a law of an aboriginal government;
(7) Section 295 of the Act is amended by adding the following after subsection (5):
Marginal note:Restrictions on information sharing
(5.01) No information may be provided to a representative of a government entity under paragraph (5)(j) in connection with a program, activity or service provided or undertaken by the government entity unless the government entity uses the business number as an identifier in connection with the program, activity or service.
Marginal note:Public disclosure
(5.02) The Minister may, in connection with a program, activity or service provided or undertaken by the Minister, make available to the public the business number of, and the name of (including any trade name or other name used by), the holder of a business number.
Marginal note:Public disclosure by representative of government entity
(5.03) A representative of a government entity may, in connection with a program, activity or service provided or undertaken by the government entity, make available to the public the business number of, and the name of (including any trade name or other name used by), the holder of a business number, if
(a) a representative of the government entity was provided with that information pursuant to paragraph (5)(j); and
(b) the government entity uses the business number as an identifier in connection with the program, activity or service.
Marginal note:1993, c. 27, s. 128(3)
(8) The portion of subsection 295(6) of the Act before paragraph (a) is replaced by the following:
Marginal note:Disclosure to person or on consent
(6) An official or other representative of a government entity may provide confidential information relating to a person
Marginal note:1993, c. 27, s. 128(4)
(9) The portion of subsection 295(7) of the Act before paragraph (a) is replaced by the following:
Marginal note:Appeal from order or direction
(7) An order or direction that is made in the course of or in connection with any legal proceedings and that requires an official or other representative of a government entity to give or produce evidence relating to any confidential information may, by notice served on all interested parties, be appealed forthwith by the Minister or by the person against whom the order or direction is made to
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