Ministère de l'Emploi et de la Solidarité sociale
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A-6.002 - Tax Administration Act

Section 80
Disposition versions

Full text
80. (1)  Where a fiscal law or a regulation made under such a law provides for personal service of a document, service may be made by leaving the original of the document with the person for whom it is intended by an employee of the Agency or by a bailiff. Such service may be made by handing the original of the document to him in person, wherever he may be, or it may be made at his domicile, by leaving the original at his domicile or residence, with a reasonable person residing therein.
Where the service is made by an employee, he shall prepare an affidavit attesting:
(a)  that the document concerned has been served;
(b)  the date, place and name of the person upon whom service has been made.
That affidavit shall be accepted, in the absence of proof to the contrary, as proof of personal service of the document.
Where service is made by a bailiff, the certificate of service of the bailiff must be accepted, in the absence of proof to the contrary, as proof of personal service of the document.
(2)  Where a fiscal law or a regulation made under such a law provides for the notification or sending of a document by registered mail, such notification or sending may be made in the manner provided in subsection 1.
1972, c. 22, s. 80; 1977, c. 5, s. 14; 1978, c. 25, s. 18; 1997, c. 3, s. 100; 1997, c. 14, s. 312; 1998, c. 16, s. 283; 1999, c. 83, s. 334; 2010, c. 31, s. 146; I.N. 2016-01-01 (NCCP).
80. (1)  Where a fiscal law or a regulation made under such a law provides for personal service of a document, service may be made by leaving the original of the document with the person for whom it is intended by an employee of the Agency or by a bailiff. Such service may be made by handing the original of the document to him in person, wherever he may be, or it may be made at his domicile, by leaving the original at his domicile or residence, with a reasonable person residing therein.
Where the service is made by an employee, he shall prepare an affidavit attesting:
(a)  that the document concerned has been served;
(b)  the date, place and name of the person upon whom service has been made.
That affidavit shall be accepted, in the absence of proof to the contrary, as proof of personal service of the document.
Where service is made by a bailiff, the certificate of service of the bailiff must be accepted, in the absence of proof to the contrary, as proof of personal service of the document.
(2)  Where a fiscal law or a regulation made under such a law provides for the service or sending of a document by registered mail, such service or sending may also be made by certified mail or in the manner provided in subsection 1.
1972, c. 22, s. 80; 1977, c. 5, s. 14; 1978, c. 25, s. 18; 1997, c. 3, s. 100; 1997, c. 14, s. 312; 1998, c. 16, s. 283; 1999, c. 83, s. 334; 2010, c. 31, s. 146.
80. (1)  Where a fiscal law or a regulation made under such a law provides for personal service of a document, service may be made by leaving the original of the document with the person for whom it is intended by a public servant of the Ministère du Revenu or by a bailiff. Such service may be made by handing the original of the document to him in person, wherever he may be, or it may be made at his domicile, by leaving the original at his domicile or residence, with a reasonable person residing therein.
Where the service is made by a public servant, he shall prepare an affidavit attesting:
(a)  that the document concerned has been served;
(b)  the date, place and name of the person upon whom service has been made.
That affidavit shall be accepted, in the absence of proof to the contrary, as proof of personal service of the document.
Where service is made by a bailiff, the certificate of service of the bailiff must be accepted, in the absence of proof to the contrary, as proof of personal service of the document.
(2)  Where a fiscal law or a regulation made under such a law provides for the service or sending of a document by registered mail, such service or sending may also be made by certified mail or in the manner provided in subsection 1.
1972, c. 22, s. 80; 1977, c. 5, s. 14; 1978, c. 25, s. 18; 1997, c. 3, s. 100; 1997, c. 14, s. 312; 1998, c. 16, s. 283; 1999, c. 83, s. 334.
80. (1)  Where a fiscal law or a regulation made under such a law provides for personal service of a document, service may be made by leaving the original of the document with the person for whom it is intended by a public servant of the Ministère du Revenu or by a bailiff. Such service may be made by handing the original of the document to him in person, wherever he may be, or it may be made at his domicile, by leaving the original at his domicile or residence, with a reasonable person residing therein.
Where the service is made by a public servant, he shall prepare an affidavit attesting:
(a)  that the document concerned has been served;
(b)  the date, place and name of the person upon whom service has been made.
That affidavit shall be accepted, in the absence of proof to the contrary, as proof of personal service of the document.
Where service is made by a bailiff, the certificate of service of the bailiff must be accepted, in the absence of proof to the contrary, as proof of personal service of the document.
(2)  Where a fiscal law or a regulation made under such a law provides for the service or sending of a document by registered mail, such service or sending may also be made by certified mail or in the manner provided in subsection 1.
1972, c. 22, s. 80; 1977, c. 5, s. 14; 1978, c. 25, s. 18; 1997, c. 3, s. 100; 1997, c. 14, s. 312.
80. (1)  Where a fiscal law or a regulation made under such a law provides for personal service of a document, service may be made by leaving the original of the document with the person for whom it is intended by a functionary of the Ministère du Revenu or by a bailiff. Such service may be made by handing the original of the document to him in person, wherever he may be, or it may be made at his domicile, by leaving the original at his domicile or residence, with a reasonable person residing therein.
Where the service is made by a functionary, he shall prepare an affidavit attesting:
(a)  that the document concerned has been served;
(b)  the date, place and name of the person upon whom service has been made.
That affidavit shall be accepted, in the absence of proof to the contrary, as proof of personal service of the document.
Where service is made by a bailiff, the certificate of service of the bailiff must be accepted, in the absence of proof to the contrary, as proof of personal service of the document.
(2)  Where a fiscal law or a regulation made under such a law provides for the service or sending of a document by registered mail, such service or sending may also be made by certified mail or in the manner provided in subsection 1.
1972, c. 22, s. 80; 1977, c. 5, s. 14; 1978, c. 25, s. 18; 1997, c. 3, s. 100.
80. (1)  Where a fiscal law or a regulation made under such a law provides for personal service of a document, service may be made by leaving the original of the document with the person for whom it is intended by a functionary of the Ministère du Revenu or by a bailiff. Such service may be made by handing the original of the document to him in person, wherever he may be, or it may be made at his domicile, by leaving the original at his domicile or ordinary residence, with a reasonable person residing therein.
Where the service is made by a functionary, he shall prepare an affidavit attesting:
(a)  that the document concerned has been served;
(b)  the date, place and name of the person upon whom service has been made.
That affidavit shall be accepted as primafacie proof of personal service of the document.
Where service is made by a bailiff, the certificate of service of the bailiff must be accepted as primafacie proof of personal service of the document.
(2)  Where a fiscal law or a regulation made under such a law provides for the service or sending of a document by registered mail, such service or sending may also be made by certified mail or in the manner provided in subsection 1.
1972, c. 22, s. 80; 1977, c. 5, s. 14; 1978, c. 25, s. 18.
80. When a fiscal law or regulation made under such law provides for personal service of a demand for information, a notice or formal demand, the service may be made by leaving the original of the proceeding with the person for whom it is intended by a functionary of the Ministère du revenu. Such service may be made by handing the original of the proceeding to him in person, wherever he may be; it may be made at his domicile, by leaving the original at his domicile or ordinary residence, with a reasonable person residing therein.
The functionary who has made the service shall prepare an affidavit attesting:
(a)  that the notice or formal demand concerned has been served;
(b)  the date, place and name of the person upon whom service has been made.
That affidavit shall be accepted as primafacie proof of personal service of the demand for information, notice or formal demand.
1972, c. 22, s. 80; 1977, c. 5, s. 14.
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