section 462.48(6)


462.48(6) The Minister of National Revenue or any person specially designated in writing by that Minister 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 the information or document should not be disclosed on the ground that (a) the Minister of National Revenue is prohibited from disclosing the information or document by any bilateral or international treaty, convention or other agreement respecting taxation to which the Government of Canada is a signatory; (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; or (d) disclosure of the information or document would not, for any other reason, be in the public interest.