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A-6.002 - Tax Administration Act

Section 92
Disposition versions

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92. In any prosecution respecting an offence against a fiscal law, an affidavit of an employee of the Agency attesting that he is entrusted with the registers concerned and that consultation of such registers reveals that the Minister has not received an amount required by a fiscal law to be paid or remitted to the Minister as duties, interest or penalties for a determined period, shall be accepted as proof, in the absence of proof to the contrary, of such statements.
1972, c. 22, s. 92; 1977, c. 5, s. 14; 1991, c. 67, s. 600; 1997, c. 3, s. 104; 2010, c. 31, s. 146.
92. In any prosecution respecting an offence against a fiscal law, an affidavit of a public servant of the Ministère du Revenu attesting that he is entrusted with the registers concerned and that consultation of such registers reveals that the Minister has not received an amount required by a fiscal law to be paid or remitted to the Minister as duties, interest or penalties for a determined period, shall be accepted as proof, in the absence of proof to the contrary, of such statements.
1972, c. 22, s. 92; 1977, c. 5, s. 14; 1991, c. 67, s. 600; 1997, c. 3, s. 104.
92. In any prosecution respecting an offence against a fiscal law, an affidavit of a functionary of the Ministère du Revenu attesting that he is entrusted with the registers concerned and that consultation of such registers reveals that the Minister has not received an amount required by a fiscal law to be paid or remitted to the Minister as duties, interest or penalties for a determined period, shall be accepted as prima facie proof of such statements.
1972, c. 22, s. 92; 1977, c. 5, s. 14; 1991, c. 67, s. 600.
92. In any prosecution respecting an offence against a fiscal law, an affidavit of a functionary of the Ministère du Revenu attesting that he is entrusted with the registers concerned and that consultation of such registers reveals that the Minister has not received an amount required by a fiscal law to be paid to the Minister as a duty for a determined period, shall be accepted as primafacie proof of such statements.
1972, c. 22, s. 92; 1977, c. 5, s. 14.
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