I-3 - Taxation Act

Section 1079.8.41 Disposition versions

2021-09-01

1079.8.41. An affidavit of an employee of the Agence du revenu du Québec attesting that the employee is entrusted with the appropriate registers and that, having carefully analyzed them, the employee found it impossible to determine whether a person either holds a certificate from Revenu Québec or has verified its authenticity, is proof, in the absence of proof to the contrary, that the person does not hold a certificate from Revenu Québec or has not verified its authenticity, as applicable.

2015, c. 8, s. 89; 2021, c. 15, s. 5.

2016-09-01

1079.8.41. For the purposes of this Book, an affidavit of an employee of the Agence du revenu du Québec attesting that the employee is entrusted with the appropriate registers and that, having carefully analyzed them, the employee found it impossible to determine whether a person either holds a certificate from Revenu Québec or has verified its authenticity, in accordance with Title I or II of this Book, is proof, in the absence of proof to the contrary, that the person does not hold a certificate from Revenu Québec or has not verified its authenticity, as applicable.

2015, c. 8, s. 89.

Not in force

In force: 2016-09-01

1079.8.41. For the purposes of this Book, an affidavit of an employee of the Agence du revenu du Québec attesting that the employee is entrusted with the appropriate registers and that, having carefully analyzed them, the employee found it impossible to determine whether a person either holds a certificate from Revenu Québec or has verified its authenticity, in accordance with Title I or II of this Book, is proof, in the absence of proof to the contrary, that the person does not hold a certificate from Revenu Québec or has not verified its authenticity, as applicable.

This section comes into force on 2016-09-01.

2015, c. 8, s. 89.