51.2. Where this Act provides for personal service of an order or of a formal demand, service may be made by an employee of the Agence du revenu du Québec or by a bailiff. Such service may be made by handing the document to the addressee in person, wherever the addressee may be, or by leaving it at the adressee’s domicile or residence, with a reasonable person residing there.
Where the service is made by an employee, the employee prepares an affidavit attesting(1) that the document in question has been served; and
(2) the date and place of service and the name of the person to whom the document has been handed over.
The affidavit must be accepted, in the absence of any evidence to the contrary, as proof of personal service of the document.
Where service is made by a bailiff, the certificate of service of the bailiff must be accepted, in the absence of any evidence to the contrary, as proof of personal service of the document.
2023, c. 302023, c. 30, s. 691.