52. Where this Act requires a person to file a document, an employee of the Agence du revenu du Québec may prepare an affidavit attesting that the employee is in charge of the appropriate registers and that after making a careful examination of them,(1) the employee was unable to ascertain that the document in question was filed by the person; or
(2) the employee ascertained that the document in question was filed on the particular day the employee specifies.
Such an affidavit proves, in the absence of any evidence to the contrary, that no such document was filed by that person or that such a document was filed on the date specified and not previously, as the case may be.
2011, c. 10, s. 52; 2023, c. 302023, c. 30, s. 701.