A notice or other communication is considered to be made available if it is posted by the Minister in the person or partnership’s secure electronic account and the person or partnership has authorized that notices or other communications may be made available in this manner and has not before that date revoked that authorization in a manner specified by the Minister.
Marginal note:Date when assessment made
(15)If any notice of assessment or determination has been sent by the Minister as required by this Act, the assessment or determination is deemed to have been made on the day of sending of the notice of the assessment or determination.
Marginal note:Forms prescribed or authorized
(16)Every form purporting to be a form prescribed or authorized by the Minister shall be deemed to be a form authorized under this Act by the Minister unless called in question by the Minister or by a person acting for the Minister or Her Majesty.
Marginal note:Proof of return in prosecution for offence
(17)In any prosecution for an offence under this Act, the production of a return, certificate, statement or answer required by or under this Act or a regulation, purporting to have been filed or delivered by or on behalf of the person charged with the offence or to have been made or signed by or on behalf of that person shall, in the absence of proof to the contrary, be received as evidence that the return, certificate, statement or answer was filed or delivered, or was made or signed, by or on behalf of that person.
Marginal note:Idem, in proceedings under Division J of Part I
(18)In any proceedings under Division J of Part I, the production of a return, certificate, statement or answer required by or under this Act or a regulation, purporting to have been filed or delivered, or to have been made or signed, by or on behalf of the taxpayer shall, in the absence of proof to the contrary, be received as evidence that the return, certificate, statement or answer was filed or delivered, or was made or signed, by or on behalf of the taxpayer.
Marginal note:Proof of statement of non-receipt
(19)In any prosecution for an offence under this Act, an affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and that an examination of those records shows that an amount required under this Act to be remitted to the Receiver General on account of tax for a year has not been received by the Receiver General, shall, in the absence of proof to the contrary, be received as evidence of the statements contained therein.
Marginal note:Members of partnerships
(20)For the purposes of this Act,
(a)a reference in any notice or other document to the firm name of a partnership shall be read as a reference to all the members thereof; and
(b)any notice or other document shall be deemed to have been provided to each member of a partnership if the notice or other document is mailed to, served on or otherwise sent to the partnership
(i)at its latest known address or place of business, or
(ii)at the latest known address
(A)where it is a limited partnership, of any member thereof whose liability as a member is not limited, or
(B)in any other case, of any member thereof.
Marginal note:Proof of return filed
(21)For the purposes of this Act, a document presented by the Minister purporting to be a print-out of the information in respect of a taxpayer received under section 150.1 by the Minister from a person shall be received as evidence and, in the absence of evidence to the contrary, is proof of the return filed by the person under that section.
Marginal note:Filing of information returns
(22)Where a person who is required by this Act or a regulation to file an information return in prescribed form with the Minister meets the criteria specified in writing by the Minister, the person may at any time file the information return with the Minister by way of electronic filing (within the meaning assigned by subsection 150.1(1)) and the person shall be deemed to have filed the information return with the Minister at that time, and a document presented by the Minister purporting to be a print-out of the information so received by the Minister shall be received as evidence and, in the absence of evidence to the contrary, is proof of the information return so deemed to have been filed.
Marginal note:Definitions
244.1The following definitions apply in this Part.
cashmeans coins referred to in section 7 of theCurrency Act, notes issued by the Bank of Canada pursuant to theBank of Canada Actthat are intended for circulation in Canada or coins or bank notes of countries other than Canada. (espèces)
casinomeans
(a)the government of a province that, in accordance with paragraph 207(1)(a) of theCriminal Code,
(i)in a permanent establishment that is held out to be a casino, conducts and manages a lottery scheme that includes games of roulette or card games, or
(ii)in any other permanent establishment, conducts and manages games that are operated on or through aslot machine, as defined in subsection 207(4.01) of that Act, or any other similar electronic gaming device, if there are more than 50 of those machines or other devices in the establishment;
(b)the government of a province that, in accordance with paragraph 207(1)(a) of theCriminal Code, conducts and manages a lottery scheme, other than bingo or the sale of lottery tickets, that is accessible to the public through the Internet or other digital network, except if the network is an internal network within an establishment referred to in subparagraph (a)(ii);
(c)an organization that, in accordance with paragraph 207(1)(b) of theCriminal Code, in a permanent establishment that is held out to be a casino, conducts and manages a lottery scheme that includes games of roulette or card games, unless the organization is a registered charity and the lottery scheme is conducted or managed for a period of not more than two consecutive days at a time; and
(d)the board of a fair or of an exhibition, or the operator of a concession leased by such a board, that, in accordance with paragraph 207(1)(c) of theCriminal Code, in a permanent establishment that is held out to be a casino, conducts and manages a lottery scheme that includes games of roulette or card games. (casino)
clientmeans a particular entity that engages in a financial transaction or activity with a reporting entity and includes an entity on whose behalf the particular entity is acting. (client)
credit union centralmeans a central cooperative credit society, as defined in section 2 of theCooperative Credit Associations Act, or a credit union central or a federation of credit unions orcaisses populairesthat is regulated by a provincial Act other than one enacted by the legislature of Quebec. (centrale de caisses de crédit)
electronic funds transfermeans the transmission — through any electronic, magnetic or optical device, telephone instrument or computer — of instructions for the transfer of funds, other than the transfer of funds within Canada