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A-6.002 - Tax Administration Act

Section 69.10
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69.10. In the cases provided for in subparagraphs b to i of the first paragraph of section 69.9, where the Minister, a member of the board of directors of the Agency, the president and chief executive officer or a vice-president is summoned, he or she may, instead of testifying or filing a document, designate a person having knowledge of the facts to testify or to file the document.
The summons must be served at least 30 days before the date of the hearing and specify the facts concerning which a testimony is required.
2002, c. 5, s. 13; 2010, c. 31, s. 124.
69.10. In the cases provided for in subparagraphs b to i of the first paragraph of section 69.9, where the Minister, the Deputy Minister or an assistant deputy minister or director general of the Ministère du Revenu is summoned, he or she may, instead of testifying or filing a document, designate a person having knowledge of the facts to testify or to file the document.
The summons must be served at least 30 days before the date of the hearing and specify the facts concerning which a testimony is required.
2002, c. 5, s. 13.
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