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A-6.002 - Tax Administration Act
Section 8.2
Disposition versions
8.2. Notwithstanding any other Act, the Minister may, in order to conserve permanent proof of a document required for the purposes of a fiscal law, reproduce on photographic film any document produced 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 under such a law, provided that the document has been reproduced faithfully in accordance with the directives prescribed by the Minister or by a person designated by him.
The film or a duplicate copy thereof is authentic and has the same force as the original document reproduced, provided it is accompanied with the affidavit of the person who supervised the reproduction of the document, attesting to the reliability of the reproduction process and of the reproduction itself.
8.2. Notwithstanding any other Act, the Minister may, in order to conserve permanent proof of a document required for the purposes of a fiscal law, reproduce on photographic film any document produced 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 under such a law, provided that the document has been reproduced faithfully in accordance with the directives prescribed by the Minister or by a person designated by him.
The film or a duplicate copy thereof is authentic and has the same force as the original document reproduced, provided it is accompanied with the sworn statement of the person who supervised the reproduction of the document, attesting to the reliability of the reproduction process and of the reproduction itself.
