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A-6.002 - Tax Administration Act

Section 81
Disposition versions

Full text
81. When a fiscal law or a regulation made under such law obliges a person to file a return, application, statement, answer or certificate, an affidavit of an employee of the Agency attesting that he is entrusted with the appropriate registers and that after making a careful examination of it,
(a)  he was unable to ascertain that the document in question was filed by the said person, shall be proof, in the absence of proof to the contrary, that no such document has been filed by such person; or
(b)  he has ascertained that the document in question was filed on a designated day, shall be proof, in the absence of proof to the contrary, that such document was filed on the date indicated and not previously.
1972, c. 22, s. 81; 1977, c. 5, s. 14; 1991, c. 67, s. 598; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1998, c. 16, s. 284; 2010, c. 31, s. 146.
81. When a fiscal law or a regulation made under such law obliges a person to file a return, application, statement, answer or certificate, an affidavit of a public servant of the Ministère du Revenu attesting that he is entrusted with the appropriate registers and that after making a careful examination of it,
(a)  he was unable to ascertain that the document in question was filed by the said person, shall be proof, in the absence of proof to the contrary, that no such document has been filed by such person; or
(b)  he has ascertained that the document in question was filed on a designated day, shall be proof, in the absence of proof to the contrary, that such document was filed on the date indicated and not previously.
1972, c. 22, s. 81; 1977, c. 5, s. 14; 1991, c. 67, s. 598; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1998, c. 16, s. 284.
81. When a fiscal law or a regulation made under such law obliges a person to file a return, application, statement, answer or certificate, an affidavit of a public servant of the Ministère du Revenu attesting that he is entrusted with the appropriate registers and that after making a careful examination of it,
(a)  he was unable to ascertain that the document in question was filed by the said person, shall be proof, in the absence of proof to the contrary, that no such document has been filed by such person; or
(b)  he has ascertained that the document in question was filed on a designated day, shall be proof, in the absence of proof to the contrary, that such document was filed on the date indicated and not previously.
1972, c. 22, s. 81; 1977, c. 5, s. 14; 1991, c. 67, s. 598; 1997, c. 3, s. 104; 1997, c. 14, s. 312.
81. When a fiscal law or a regulation made under such law obliges a person to file a return, application, statement, answer or certificate, an affidavit of a functionary of the Ministère du Revenu attesting that he is entrusted with the appropriate registers and that after making a careful examination of it,
(a)  he was unable to ascertain that the document in question was filed by the said person, shall be proof, in the absence of proof to the contrary, that no such document has been filed by such person; or
(b)  he has ascertained that the document in question was filed on a designated day, shall be proof, in the absence of proof to the contrary, that such document was filed on the date indicated and not previously.
1972, c. 22, s. 81; 1977, c. 5, s. 14; 1991, c. 67, s. 598; 1997, c. 3, s. 104.
81. When a fiscal law or a regulation made under such law obliges a person to file a return, application, statement, answer or certificate, an affidavit of a functionary of the Ministère du Revenu attesting that he is entrusted with the appropriate registers and that after making a careful examination of it,
(a)  he was unable to ascertain that the document in question was filed by the said person, shall be prima facie proof that no such document has been filed by such person; or
(b)  he has ascertained that the document in question was filed on a designated day, shall be prima facie proof that such document was filed on the date indicated and not previously.
1972, c. 22, s. 81; 1977, c. 5, s. 14; 1991, c. 67, s. 598.
81. When a fiscal law or a regulation made under such law obliges a person to file a return, statement, answer or certificate, an affidavit of a functionary of the Ministère du Revenu attesting that he is entrusted with the appropriate registers and after making a careful examination of it,
(a)  he was unable to ascertain that the return, statement, answer or certificate, as the case may be, was filed by the said person, shall be primafacie proof that no return, statement, answer or certificate, as the case may be, has been filed by such person; or
(b)  he has ascertained that the return, statement, answer or certificate was filed on a designated day shall be primafacie proof that the return, statement, answer or certificate was filed on the date indicated and not previously.
1972, c. 22, s. 81; 1977, c. 5, s. 14.
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