An Act to amend the Proceeds of Crime (Money Laundering) and Terrorist Financing Act and the Income Tax Act and to make a consequential amendment to another Act (S.C. 2006, c. 12)

Marginal note:Purpose of application

• 60.3 (1) If the Centre makes a disclosure under paragraph 55(3)(b), the Commissioner of Revenue, appointed under section 25 of the Canada Revenue Agency Act, may, for the purposes of an investigation in respect of an offence that is the subject of the disclosure, after having obtained the approval of the Minister of National Revenue, make an application for an order for disclosure of information.

• Marginal note:Application

  (2) An application shall be made ex parte in writing to a judge and be accompanied by an affidavit sworn on the information and belief of the Commissioner — or a person specially designated by the Commissioner for that purpose — deposing to the following matters:

  • (a) the offence under investigation;

  • (b) the person or entity in relation to which the information or documents referred to in paragraph (c) are required;

  • (c) the type of information or documents — whether in written form, in the form of a report or record or in any other form — obtained by or on behalf of the Director in respect of which disclosure is sought;

  • (d) the facts relied on to justify the belief, on reasonable grounds, that the person or entity referred to in paragraph (b) has committed or benefited from the commission of an offence referred to in subsection (1) and that the information or documents referred to in paragraph (c) are likely to be of substantial value, whether alone or together with other material, to an investigation in respect of that offence;

  • (e) a summary of any information already received from the Centre in respect of the offence; and

  • (f) information respecting all previous applications brought under this section in respect of any person or entity being investigated for the offence.

• Marginal note:Order for disclosure of information

  (3) Subject to the conditions that the judge considers advisable in the public interest, the judge to whom an application is made may order the Director — or any person specially designated in writing by the Director for the purposes of this section — to allow an employee of the Canada Revenue Agency named in the order to have access to and examine all information and documents to which the application relates or, if the judge considers it necessary in the circumstances, to produce the information and documents to the employee and allow the employee to remove them, if the judge is satisfied

  • (a) of the matters referred to in paragraph (2)(d); and

  • (b) that there are reasonable grounds for believing that it is in the public interest to allow access to the information or documents, having regard to the benefit likely to accrue to the investigation if the access is obtained.

  The order must be complied with within the period following the service of the order that the judge may specify.

• Marginal note:Execution in another province

  (4) A judge may, if the information or documents in respect of which disclosure is sought are in a province other than the one in which the judge has jurisdiction, issue an order for disclosure and the order may be executed in the other province after it has been endorsed by a judge who has jurisdiction in that other province.

• Marginal note:Service of order

  (5) A copy of the order shall be served on the person to whom it is addressed in the manner that the judge directs or as may be prescribed by rules of court.

• Marginal note:Extension of period for compliance with order

  (6) A judge who makes an order under subsection (3) may, on application of the Director, extend the period within which it is to be complied with.

• Marginal note:Objection to disclosure of information

  (7) The Director — or any person specially designated in writing by the Director for the purposes of this section — may object to the disclosure of any information or document in respect of which an order under subsection (3) has been made by certifying orally or in writing that it should not be disclosed on the ground that

  • (a) the Director is prohibited from disclosing the information or document by any bilateral or international treaty, convention or other agreement to which the Government of Canada is a signatory respecting the sharing of information related to a money laundering offence or a terrorist activity financing offence, or an offence that is substantially similar to either offence;

  • (b) a privilege is attached by law to the information or document;

  • (c) the information or document has been placed in a sealed package pursuant to law or an order of a court of competent jurisdiction;

  • (d) disclosure of the information or document would be injurious to national security; or

  • (e) disclosure of the information or document would not, for any other reason, be in the public interest.

• Marginal note:Determination of objection

  (8) An objection made under subsection (7) may be determined, on application, in accord­ance with subsection (9), by the Chief Justice of the Federal Court, or by any other judge of that Court that the Chief Justice may designate to hear those applications.

• Marginal note:Judge may examine information

  (9) A judge who is to determine an objection may, if the judge considers it necessary to determine the objection, examine the information or document in relation to which the objection is made. The judge shall grant the objection and order that disclosure be refused if the judge is satisfied of any of the grounds mentioned in subsection (7).

• Marginal note:Limitation period

  (10) An application under subsection (8) shall be made within 10 days after the objection is made or within any greater or lesser period that the Chief Justice of the Federal Court, or any other judge of that Court that the Chief Justice may designate to hear those applications, considers appropriate in the circumstances.

• Marginal note:Appeal to Federal Court of Appeal

  (11) An appeal lies from a determination under subsection (8) to the Federal Court of Appeal.

• Marginal note:Limitation period for appeal

  (12) An appeal under subsection (11) shall be brought within 10 days after the date of the determination appealed from or within any further time that the Federal Court of Appeal considers appropriate in the circumstances.

• Marginal note:Special rules for hearings

  (13) An application under subsection (8) or an appeal brought in respect of that application shall be heard in private and, on the request of the person objecting to the disclosure of the information or documents, be heard and determined in the National Capital Region described in the schedule to the National Capital Act.

• Marginal note:Ex parte representations

  (14) During the hearing of an application under subsection (8) or an appeal brought in respect of that application, the person who made the objection in respect of which the application was made or the appeal was brought shall, on his or her request, be given the opportunity to make representations ex parte.

• Marginal note:Copies

  (15) Where any information or document is examined or provided under subsection (3), the person by whom it is examined or to whom it is provided or any employee of the Centre may make, or cause to be made, one or more copies of it and any copy purporting to be certified by the Director to be a copy made under this subsection is evidence of the nature and content of the original information or document and has the same probative force as the original information or document would have had if it had been proved in the ordinary way.

• Definition of “judge”

  (16) For the purposes of this section, “judge” means a provincial court judge as defined in section 2 of the Criminal Code or a judge as defined in subsection 462.3(1) of that Act.

Marginal note:Information demand

• 63.1 (1) For an examination under subsection 62(1), an authorized person may also serve notice to require that the person or entity provide, at the place and in accordance with the time and manner stipulated in the notice, any document or other information relevant to the administration of Part 1 in the form of electronic data, a printout or other intelligible output.

• Marginal note:Obligation to provide information

  (2) The person or entity on whom the notice is served shall provide, in accordance with the notice, the documents or other information with respect to the administration of Part 1 that the authorized person may reasonably require.

• Marginal note:No examination or copying of certain documents when privilege claimed

  (2) If an authorized person acting under section 62, 63 or 63.1 is about to examine or copy a document in the possession of a legal counsel who claims that a named client or former client of the legal counsel has a solicitor-client privilege in respect of the document, the authorized person shall not examine or make copies of the document.

Marginal note:Disclosure to law enforcement agencies

• 65. (1) The Centre may disclose to the appropriate law enforcement agencies any information of which it becomes aware under section 62, 63 or 63.1 and that it suspects on reasonable grounds is evidence of a contravention of Part 1.

Marginal note:Agreements and arrangements

• 65.1 (1) The Centre may enter into an agreement or arrangement, in writing, with an institution or agency of a foreign state that has powers and duties, similar to those of the Centre, with respect to verifying compliance with requirements to identify persons or entities, keep and retain records or make reports, or with an international organization made up of such institutions or agencies and established by the governments of states, that stipulates

  • (a) that the Centre and the institution, agency or organization may exchange information about the compliance of persons and entities with those requirements and about the assessment of risk related to their compliance;

  • (b) that the information may only be used for purposes relevant to ensuring compliance with the requirements and to assessing risk related to compliance; and

  • (c) that the information will be treated in a confidential manner and not be further disclosed without the express consent of the Centre.

• Marginal note:Disclosure

  (2) The Centre may, in accordance with the agreement or arrangement, provide the institution, agency or organization with information referred to in the agreement or arrangement.

• Marginal note:Usefulness of information

  (3) When the Centre receives information from an institution, agency or organization under an agreement or arrangement, the Centre may provide it with an evaluation of whether the information is useful to the Centre.