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(8) The Minister may, in connection with a program, activity or service provided or undertaken by the Minister, make available to the public

• (a) the business number of, and the name of (including any trade name or other name used by), the holder of a business number; and

Marginal note:Public disclosure by representative of government entity

(9) 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

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Marginal note:Appeals of determination of tax status

(4) In applying the Customs Act to a determination of the tax status of a subject item, the references in that Act to the “Canadian International Trade Tribunal” are to be read as references to the “Tax Court of Canada”.

10 (1) For the purposes of this section, a business includes a profession, calling, trade, manufacture or undertaking of any kind whatever and any activity engaged in on a regular or continuous basis that involves the provision of property by way of lease, licence or similar arrangement, but does not include an office or employment.