23. Any return or notice received by the Commissioner may be recorded by means of any information storage device, including any system of mechanical or electronic data processing, that is capable of reproducing the stored return or notice in intelligible form within a reasonable time.
In any prosecution for an offence under a provision of this Act, a copy of a return or notice so reproduced that is certified by the Commissioner as a true copy is admissible in evidence without proof of the certification or official capacity of the certifier and, in the absence of any evidence to the contrary, has the same probative force as the original would have if it were proved in the ordinary way.
2002, c. 23, s. 23; 2019, c. 132019, c. 13, s. 81.