A-6.002 - Tax Administration Act

Section 72.4 Disposition versions

2011-04-01

72.4. Where penal proceedings are instituted in relation to the application or enforcement of a fiscal law, the statement of offence is signed and issued by an employee of the Agency authorized by the president and chief executive officer, and proof of the quality, signature or authorization of the employee is not necessary, except if the defendant contests it and the judge considers it necessary to furnish such proof.

A facsimile of the signature of a person referred to in the first paragraph that is affixed on the statement of offence has the same force as the person’s signature.

1992, c. 61, s. 409; 2009, c. 47, s. 23; 2010, c. 31, s. 135.

2009-11-19

72.4. Where penal proceedings are instituted under a fiscal law, it is not necessary for the Deputy Minister to sign or attest the statement of offence or to prove his appointment or continuance in office.

The statement of offence shall be signed and issued by a public servant authorized by the Deputy Minister and proof of his quality, signature or authorization is not necessary, except where the defendant contests it and the judge considers it necessary to furnish such proof.

A facsimile of the signature of a person referred to in the first or second paragraph that is affixed on the statement of offence has the same force as the person’s signature.

1992, c. 61, s. 409; 2009, c. 47, s. 23.

1993-11-01

72.4. Where penal proceedings are instituted under a fiscal law, it is not necessary for the Deputy Minister to sign or attest the statement of offence or to prove his appointment or continuance in office.

The statement of offence shall be signed and issued by a public servant authorized by the Deputy Minister and proof of his quality, signature or authorization is not necessary, except where the defendant contests it and the judge considers it necessary to furnish such proof.

1992, c. 61, s. 409.