176. The defence must be drawn up in the first person and supported by an affidavit, failing which it is null, in an action:(a) on an account for services rendered or goods sold and delivered;
(b) upon a bill of exchange, cheque, promissory note or acknowledgment of debt;
(c) for salary or rent or for money lent;
(d) to recover taxes, rates and assessments imposed by any law of Québec or in virtue of any of its provisions.The affidavit must attest that there is a serious defence and that the facts alleged are true, and if the defence is based upon the failure to present regularly for payment a bill of exchange, cheque or promissory note, it must also attest that at maturity provision had been made for payment at the appointed place.