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A-6.002 - Tax Administration Act

Section 90
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90. In any prosecution respecting an offence against a fiscal law, the filing of a return, application, certificate, statement or answer prescribed by a fiscal law or a regulation made under such a law, which was filed with or furnished to the Minister by the person accused of the offence or on his behalf or which was made or signed by that person or on his behalf, shall be accepted as proof, in the absence of proof to the contrary, that the document was filed or furnished by that person or on his behalf or was made or signed by him or on his behalf.
1972, c. 22, s. 90; 1991, c. 67, s. 600; 1997, c. 3, s. 104; 1997, c. 14, s. 311.
90. In any prosecution respecting an offence against a fiscal law, the filing of a return, application, certificate, statement or answer prescribed by a fiscal law or a regulation made under such a law, which was filed with or furnished to the Minister by the person accused of the offence or on his behalf or which was made or signed by that person or on his behalf, shall be accepted as proof, in the absence of proof to the contrary, that such return, application, certificate, statement or answer was filed or furnished by that person or on his behalf or was made or signed by him or on his behalf.
1972, c. 22, s. 90; 1991, c. 67, s. 600; 1997, c. 3, s. 104.
90. In any prosecution respecting an offence against a fiscal law, the filing of a return, application, certificate, statement or answer prescribed by a fiscal law or a regulation made under such a law, which was filed with or furnished to the Minister by the person accused of the offence or on his behalf or which was made or signed by that person or on his behalf, shall be accepted as prima facie proof that such return, application, certificate, statement or answer was filed or furnished by that person or on his behalf or was made or signed by him or on his behalf.
1972, c. 22, s. 90; 1991, c. 67, s. 600.
90. In any prosecution respecting an offence against a fiscal law, the filing of a return, certificate, statement or answer prescribed by a fiscal law or a regulation made under such a law, which was filed with or furnished to the Minister by the person accused of the offence or on his behalf or which was made or signed by that person or on his behalf, shall be accepted as primafacie proof that such return, certificate, statement or answer was filed or furnished by that person or on his behalf or was made or signed by him or on his behalf.
1972, c. 22, s. 90.
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