(3.1) The Minister may provide to appropriate persons any taxpayer information relating to imminent danger of death or physical injury to any individual. Marginal note:Circumstances involving danger (b) any legal proceedings relating to the administration or enforcement of this Act, the Canada Pension Plan, the Unemployment Insurance Act or the Employment Insurance Act or any other Act of Parliament or law of a province that provides for the imposition or collection of a tax or duty. (a) criminal proceedings, either by indictment or on summary conviction, that have been commenced by the laying of an information or the preferring of an indictment, under an Act of Parliament or (3) Subsections 241(1) and 241(2) do not apply in respect of Marginal note:Communication where proceedings have been commenced (2) Notwithstanding 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 taxpayer information.
Marginal note:Evidence relating to taxpayer information (c) knowingly use any taxpayer information otherwise than in the course of the administration or enforcement of this Act, the Canada Pension Plan, the Unemployment Insurance Act or the Employment Insurance Act or for the purpose for which it was provided under this section.
(b) knowingly allow any person to have access to any taxpayer information or
(a) knowingly provide, or knowingly allow to be provided, to any person any taxpayer information 241 (1) Except as authorized by this section, no official or other representative of a government entity shall
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