51.3. Where this Act provides for the notification of a person by a technological means, an affidavit of an employee of the Agence du revenu du Québec proves, in the absence of any evidence to the contrary, that such provision was complied with.
In the affidavit, the employee attests(1) that the employee has had personal knowledge of the relevant facts;
(2) that the person was notified by a technological means and the date of the notification; and
(3) that a true copy of the notification and of the electronic message confirming that the person was notified are annexed to the affidavit.
2023, c. 302023, c. 30, s. 691.