(1) An individual is not excused from giving information or producing a document under section 161 on the ground that the information or the production of the document might tend to incriminate the individual or expose the individual to a penalty.
(2) However:
(a) the information given or the document produced; or
(b) giving the information or producing the document; or
(c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;
is not admissible in evidence against the individual:
(d) in criminal proceedings other than proceedings for a contravention of subsection 162(1) or proceedings for an offence against section 137.1 or 137.2 of the Criminal Code that relates to section 161 or 162; or
(e) in civil proceedings other than proceedings for the recovery of a penalty in relation to a contravention of subsection 162(1).