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T-0.1 - Act respecting the Québec sales tax

Section 485.2
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485.2. Where an offence to a regulatory provision referred to in section 485.1 has been committed, any person entrusted with the enforcement of this Act may draw up an offence report.
In any proceedings instituted under this Act, the offence report, signed by the person referred to in the first paragraph, shall be accepted, in the absence of proof to the contrary, as proof of the facts ascertained by, and of the authority of, that person, without further proof of his appointment or of his signature.
1995, c. 1, s. 339; 1997, c. 3, s. 131.
485.2. Where an offence to a regulatory provision referred to in section 485.1 has been committed, any person entrusted with the enforcement of this Act may draw up an offence report.
In any proceedings instituted under this Act, the offence report, signed by the person referred to in the first paragraph, shall be accepted as prima facie proof of the facts ascertained by, and of the authority of, that person, without further proof of his appointment or of his signature.
1995, c. 1, s. 339.
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