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A-6.002 - Tax Administration Act

Section 86
Disposition versions

Full text
86. Every document made out under a fiscal law and bearing the name in writing of the Minister, the president and chief executive officer or another authorized employee of the Agency is deemed to be a document signed, made and issued by the Minister, the president and chief executive officer or the employee unless it has been declared invalid by the Minister or any person acting on the Minister’s behalf.
1972, c. 22, s. 86; 1982, c. 38, s. 29; 1997, c. 14, s. 312; 2010, c. 31, s. 139.
86. Every document made out under a fiscal law and bearing the name in writing of the Minister, Deputy Minister or a public servant authorized by regulation is deemed a document signed, made and issued by the Minister, Deputy Minister or public servant unless it has been set aside by the Minister or any person acting on his behalf.
The same is true of a notice of assessment or a notice attesting that no duty is payable, if it bears an inscription of the official title of the Deputy Minister.
1972, c. 22, s. 86; 1982, c. 38, s. 29; 1997, c. 14, s. 312.
86. Every document made out under a fiscal law and bearing the name in writing of the Minister, Deputy Minister or a functionary authorized by regulation is deemed a document signed, made and issued by the Minister, Deputy Minister or functionary unless it has been set aside by the Minister or any person acting on his behalf.
The same is true of a notice of assessment or a notice attesting that no duty is payable, if it bears an inscription of the official title of the Deputy Minister.
1972, c. 22, s. 86; 1982, c. 38, s. 29.
86. Every document that is an order, directive, notice, certificate, formal demand, decision, assessment, discharge of privilege or hypothec or other document purported to have been established under a fiscal law or in the course of its application or enforcement over the name in writing of the Minister, Deputy Minister or a functionary authorized by regulation to exercise the powers of the Minister under this act, is deemed a document signed, made and issued by the Minister, Deputy Minister or functionary unless it has been set aside by the Minister or any person acting on his behalf.
1972, c. 22, s. 86.
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