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A-6.002 - Tax Administration Act

Section 82
Disposition versions

Full text
82. An affidavit of an employee of the Agency attesting that he is entrusted with the proper registers and that a document annexed to the affidavit is a document or true copy of a document, or a print-out, made by or on behalf of the Minister or any other person exercising the powers of the Minister, or by or on behalf of a person subject to a fiscal law, or an exact reconstitution of such a document reproduced in conformity with section 8.2, shall be proof, in the absence of proof to the contrary, of the nature and content of the document and must be allowed as proof and have the same probative force as the original document if its accuracy has been proved in the ordinary manner.
1972, c. 22, s. 82; 1977, c. 5, s. 14; 1993, c. 79, s. 46; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 2000, c. 5, s. 297; 2010, c. 31, s. 146.
82. An affidavit of a public servant of the Ministère attesting that he is entrusted with the proper registers and that a document annexed to the affidavit is a document or true copy of a document, or a print-out, made by or on behalf of the Minister or any other person exercising the powers of the Minister, or by or on behalf of a person subject to a fiscal law, or an exact reconstitution of such a document reproduced in conformity with section 8.2, shall be proof, in the absence of proof to the contrary, of the nature and content of the document and must be allowed as proof and have the same probative force as the original document if its accuracy has been proved in the ordinary manner.
1972, c. 22, s. 82; 1977, c. 5, s. 14; 1993, c. 79, s. 46; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 2000, c. 5, s. 297.
82. An affidavit of a public servant of the Ministère attesting that he is entrusted with the proper registers and that a document annexed to the affidavit is a document or true copy of a document, made by or on behalf of the Minister or any other person exercising the powers of the Minister, or by or on behalf of a person subject to a fiscal law, or an exact reconstitution of such a document reproduced in conformity with section 8.2, shall be proof, in the absence of proof to the contrary, of the nature and content of the document and must be allowed as proof and have the same probative force as the original document if its accuracy has been proved in the ordinary manner.
1972, c. 22, s. 82; 1977, c. 5, s. 14; 1993, c. 79, s. 46; 1997, c. 3, s. 104; 1997, c. 14, s. 312.
82. An affidavit of a functionary of the department attesting that he is entrusted with the proper registers and that a document annexed to the affidavit is a document or true copy of a document, made by or on behalf of the Minister or any other person exercising the powers of the Minister, or by or on behalf of a person subject to a fiscal law, or an exact reconstitution of such a document reproduced in conformity with section 8.2, shall be proof, in the absence of proof to the contrary, of the nature and content of the document and must be allowed as proof and have the same probative force as the original document if its accuracy has been proved in the ordinary manner.
1972, c. 22, s. 82; 1977, c. 5, s. 14; 1993, c. 79, s. 46; 1997, c. 3, s. 104.
82. An affidavit of a functionary of the department attesting that he is entrusted with the proper registers and that a document annexed to the affidavit is a document or true copy of a document, made by or on behalf of the Minister or any other person exercising the powers of the Minister, or by or on behalf of a person subject to a fiscal law, or an exact reconstitution of such a document reproduced in conformity with section 8.2, shall be prima facie proof of the nature and content of the document and must be allowed as proof and have the same probative force as the original document if its accuracy has been proved in the ordinary manner.
1972, c. 22, s. 82; 1977, c. 5, s. 14; 1993, c. 79, s. 46.
82. An affidavit of a functionary of the Ministère du Revenu attesting that he is entrusted with the appropriate registers and that a document annexed thereto is a document or true copy of a document, made by or on behalf of the Minister or any other person exercising the powers of the Minister, or by or on behalf of a person subject to a fiscal law, shall be primafacie proof of the nature and content of the document and must be allowed as proof and have the same probative force as the original document if its accuracy had been proved in the ordinary manner.
1972, c. 22, s. 82; 1977, c. 5, s. 14.
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