A-6.002 - Tax Administration Act

Section 83 Disposition versions

2021-01-01

83. An affidavit of an employee of the Agency attesting that the employee is entrusted with the appropriate registers, that the employee is familiar with the operation of the Agency and that an examination of the registers shows that a notice of assessment for a particular taxation year or other period or a notice of determination was sent to a taxpayer or other person subject to a fiscal law, on a designated day, in accordance with a fiscal law, and that after making a careful examination of the registers and having made a search therein, the employee was unable to ascertain that a notice of objection, a contestation or an appeal respecting the assessment or determination or a request referred to in section 1079.14 of the Taxation Act (chapter I-3), as the case may be, was received within the time allowed therefor, shall be proof, in the absence of proof to the contrary, of the statements contained therein.

1972, c. 22, s. 83; 1977, c. 5, s. 14; 1990, c. 59, s. 371; 1997, c. 3, s. 101; 1997, c. 14, s. 312; 1998, c. 16, s. 285; 2004, c. 4, s. 32; 2010, c. 31, s. 146; 2020, c. 12, s. 91.

2011-04-01

83. An affidavit of an employee of the Agency attesting that the employee is entrusted with the appropriate registers, that the employee is familiar with the operation of the Agency and that an examination of the registers shows that a notice of assessment for a particular taxation year or other period or a notice of determination was sent to a taxpayer or other person subject to a fiscal law, on a designated day, in accordance with a fiscal law, and that after making a careful examination of the registers and having made a search therein, the employee was unable to ascertain that a notice of objection or appeal respecting the assessment or determination or a request referred to in section 1079.14 of the Taxation Act (chapter I-3), as the case may be, was received within the time allowed therefor, shall be proof, in the absence of proof to the contrary, of the statements contained therein.

1972, c. 22, s. 83; 1977, c. 5, s. 14; 1990, c. 59, s. 371; 1997, c. 3, s. 101; 1997, c. 14, s. 312; 1998, c. 16, s. 285; 2004, c. 4, s. 32; 2010, c. 31, s. 146.

2004-04-22

83. An affidavit of a public servant of the Ministère du Revenu attesting that the public servant is entrusted with the appropriate registers, that the public servant is familiar with the operation of the Ministère du Revenu and that an examination of the registers shows that a notice of assessment for a particular taxation year or other period or a notice of determination was sent to a taxpayer or other person subject to a fiscal law, on a designated day, in accordance with a fiscal law, and that after making a careful examination of the registers and having made a search therein, the public servant was unable to ascertain that a notice of objection or appeal respecting the assessment or determination or a request referred to in section 1079.14 of the Taxation Act (chapter I-3), as the case may be, was received within the time allowed therefor, shall be proof, in the absence of proof to the contrary, of the statements contained therein.

1972, c. 22, s. 83; 1977, c. 5, s. 14; 1990, c. 59, s. 371; 1997, c. 3, s. 101; 1997, c. 14, s. 312; 1998, c. 16, s. 285; 2004, c. 4, s. 32.

1998-06-12

83. An affidavit of a public servant of the Ministère du Revenu attesting that the public servant is entrusted with the appropriate registers, that the public servant is familiar with the operation of the Ministère du Revenu and that an examination of the registers shows that a notice of assessment for a particular taxation year or other period or a notice of determination was mailed or otherwise communicated to a taxpayer or other person subject to a fiscal law, on a designated day, in accordance with a fiscal law, and that after making a careful examination of the registers and having made a search therein, the public servant was unable to ascertain that a notice of objection or appeal respecting the assessment or determination or a request referred to in section 1079.14 of the Taxation Act (chapter I-3), as the case may be, was received within the time allowed therefor, shall be proof, in the absence of proof to the contrary, of the statements contained therein.

1972, c. 22, s. 83; 1977, c. 5, s. 14; 1990, c. 59, s. 371; 1997, c. 3, s. 101; 1997, c. 14, s. 312; 1998, c. 16, s. 285.

1997-05-22

83. An affidavit of a public servant of the Ministère du Revenu attesting that he is entrusted with the appropriate registers, that he is familiar with the operation of the Ministère and that an examination of the registers shows that a notice of assessment for a particular taxation year or other period or a notice of determination was mailed or otherwise communicated to a taxpayer or other person subject to a fiscal law, on a designated day, in accordance with a fiscal law, and that after making a careful examination of the registers and having made a search therein, he was unable to ascertain that a notice of objection or appeal respecting the assessment or determination or a request referred to in section 1079.14 of the Taxation Act (chapter I‐3), as the case may be, was received within the time allowed therefor, shall be proof, in the absence of proof to the contrary, of the statements contained therein.

1972, c. 22, s. 83; 1977, c. 5, s. 14; 1990, c. 59, s. 371; 1997, c. 3, s. 101; 1997, c. 14, s. 312.

1997-03-20

83. An affidavit of a functionary of the Ministère du Revenu attesting that he is entrusted with the appropriate registers, that he is familiar with the operation of the department and that an examination of the registers shows that a notice of assessment for a particular taxation year or other period or a notice of determination was mailed or otherwise communicated to a taxpayer or other person subject to a fiscal law, on a designated day, in accordance with a fiscal law, and that after making a careful examination of the registers and having made a search therein, he was unable to ascertain that a notice of objection or appeal respecting the assessment or determination or a request referred to in section 1079.14 of the Taxation Act (chapter I‐3), as the case may be, was received within the time allowed therefor, shall be proof, in the absence of proof to the contrary, of the statements contained therein.

1972, c. 22, s. 83; 1977, c. 5, s. 14; 1990, c. 59, s. 371; 1997, c. 3, s. 101.

1990-12-14

83. An affidavit of a functionary of the Ministère du Revenu attesting that he is entrusted with the appropriate registers, that he is familiar with the operation of the department and that an examination of the registers shows that a notice of assessment for a particular taxation year or other period or a notice of determination was mailed or otherwise communicated to a taxpayer or other person subject to a fiscal law, on a designated day, in accordance with a fiscal law, and that after making a careful examination of the registers and having made a search therein, he was unable to ascertain that a notice of objection or appeal respecting the assessment or determination or a request referred to in section 1079.14 of the Taxation Act (chapter I-3), as the case may be, was received within the time allowed therefor, shall be prima facie proof of the statements contained therein.

1972, c. 22, s. 83; 1977, c. 5, s. 14; 1990, c. 59, s. 371.

1977-12-31

83. An affidavit of a functionary of the Ministère du Revenu attesting that he is entrusted with the appropriate registers, that he is familiar with the operation of the department and that an examination of the registers shows that a notice of assessment for a particular taxation year or other period was mailed or otherwise communicated to a taxpayer or other person subject to a fiscal law, on a designated day, in accordance with a fiscal law, and that after making a careful examination of the registers and having made a search therein, he was unable to ascertain that a notice of objection or appeal respecting the assessment was received within the delay prescribed in that respect shall be primafacie proof of the statements contained therein.

1972, c. 22, s. 83; 1977, c. 5, s. 14.