54. When proof is provided under any of sections 51.1 to 53 by an affidavit of an employee of the Agence du revenu du Québec, it is not necessary to prove the employee’s signature or capacity as an employee of the Agence du revenu du Québec. Nor is it necessary to prove the signature or the official capacity of the person before whom the affidavit was sworn.
In any affidavit or other similar document signed by an employee of the Agence du revenu du Québec under this Act or in the course of proceedings relating to this Act, the address of the office of the Agence du revenu du Québec being the usual place of work of the signatory is a sufficient indication of the signatory’s address.
2011, c. 10, s. 54; 2023, c. 302023, c. 30, s. 711.