A-6.002 - Tax Administration Act

Section 79 Disposition versions

2011-04-01

79. Where a fiscal law or a regulation thereunder provides for the sending by mail of an order, of a request for information, of a notice or of a formal demand, an affidavit taken by an employee of the Agency who had knowledge of the facts shall constitute proof, in the absence of proof to the contrary, that such provision of the law or regulation was complied with, provided that the certificate issued for the sending of the document by registered mail, or the portion thereof that is relevant to the particular case, and a true copy of the order, request, notice or demand are attached to the affidavit.

1972, c. 22, s. 79; 1975, c. 83, s. 84; 1977, c. 5, s. 14; 1997, c. 3, s. 99; 1998, c. 16, s. 299; 2006, c. 7, s. 13; 2010, c. 31, s. 146.

2006-06-08

79. Where a fiscal law or a regulation thereunder provides for the sending by mail of an order, of a request for information, of a notice or of a formal demand, an affidavit taken by a public servant of the Ministère du Revenu who had knowledge of the facts shall constitute proof, in the absence of proof to the contrary, that such provision of the law or regulation was complied with, provided that the certificate issued for the sending of the document by registered mail, or the portion thereof that is relevant to the particular case, and a true copy of the order, request, notice or demand are attached to the affidavit.

1972, c. 22, s. 79; 1975, c. 83, s. 84; 1977, c. 5, s. 14; 1997, c. 3, s. 99; 1998, c. 16, s. 299; 2006, c. 7, s. 13.

1998-06-12

79. Where a fiscal law or a regulation thereunder provides for the sending by mail of a request for information, of a notice or of a formal demand, an affidavit taken by a public servant of the Ministère du Revenu who had knowledge of the facts shall constitute proof, in the absence of proof to the contrary, that such provision of the law or regulation was complied with, provided that the certificate issued for the sending of the document by registered mail, or the portion thereof that is relevant to the particular case, and a true copy of the request, notice or demand are attached to the affidavit.

1972, c. 22, s. 79; 1975, c. 83, s. 84; 1977, c. 5, s. 14; 1997, c. 3, s. 99; 1998, c. 16, s. 299.

1997-03-20

79. Where a fiscal law or a regulation thereunder provides for the sending by mail of a request for information, of a notice or of a formal demand, an affidavit taken by a public servant of the Ministère du Revenu who had knowledge of the facts shall constitute proof, in the absence of proof to the contrary, that such provision of the law or regulation was complied with, provided that the certificate issued for the sending of the document by registered or certified mail, or the portion thereof that is relevant to the particular case, and a true copy of the request, notice or demand is attached to the affidavit.

1972, c. 22, s. 79; 1975, c. 83, s. 84; 1977, c. 5, s. 14; 1997, c. 3, s. 99.

1977-12-31

79. When a fiscal law or regulation made under such law provides for the mailing of a demand for information, a notice or a formal demand, primafacie proof that such provision of the law or regulation was complied with may be made by an affidavit of any functionary of the Ministère du Revenu who had personal knowledge of the facts, provided that to such affidavit is annexed the certificate issued for the sending of the document by registered or certified mail or the part of such certificate relating to the particular case and a true copy of the application, notice or formal demand.

1972, c. 22, s. 79; 1975, c. 83, s. 84; 1977, c. 5, s. 14.