The next measure is found in clauses 26, 28, and 29 to 33 of the bill. It relates to sharing information for certain criminal matters.
Currently, the government has obligations under its tax treaties and other international bilateral agreements to share information with its partners. What the income tax portion of this measure does is, first, to allow the provisions of the Mutual Legal Assistance in Criminal Matters Act to be used with respect to the sharing of criminal tax information under Canada's tax treaties, tax information exchange agreements, and the Multilateral Convention on Mutual Administrative Assistance in Tax Matters.
Where those would require Canada to provide tax-related criminal information to its treaty partners, the process for sharing information under the Mutual Legal Assistance in Criminal Matters Act would be used. That involves, first, the Department of Justice doing an analysis to make sure that the request for information from one of our partners is appropriate. It also involves going to court for an order to obtain the information, at which point the court would ensure that the request for information is both appropriate and also that the privacy rights, including those provided under the charter, are satisfied.
Then, after the information has been gathered, pursuant to the gathering order that would have to be obtained from the court, the Crown would have to go back to the court for a sending order so that it could be sent. At that point, the court would ensure that the terms of the gathering order had been followed, that the privacy rights had been respected and that it would be appropriate to send the information to Canada's partners. What it does is build a process using the Mutual Legal Assistance in Criminal Matters Act to provide information under these types of agreements.
The second of these measures permits the disclosure of taxpayer and other confidential tax information to Canada's bilateral mutual legal assistance partners, pursuant to administrative agreements entered into with a requesting state under the Mutual Legal Assistance in Criminal Matters Act. This is for the purposes of certain non-tax criminal investigations and prosecutions of certain serious crimes, like terrorism, organized crime, designated substances offences, and some proceeds of crime and money laundering offences relating to these designated offences. Again, it would provide an appropriate mechanism for the sharing of information with Canada's treaty partners.