A-6.002 - Tax Administration Act

Section 80.1 Disposition versions

2021-12-10

80.1. Where a fiscal law or a regulation made under such a law provides for the notification of a person by way of electronic filing, an affidavit of an employee of the Agency shall constitute proof, in the absence of proof to the contrary, that such provision of the law or regulation was complied with.

In the affidavit, the employee attests

(a)  that the employee has had knowledge of the facts relevant to the particular case;

(b)  that the person was notified by way of electronic filing and the date of the notification; and

(c)  that a true copy of the notification and of the electronic message confirming that the person was notified are annexed to the affidavit.

2021, c. 36, s. 11.