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.
(a)the officer has knowledge of the facts in the particular case;(b)the notice was sent electronically to the person on a named day; and(c)the officer identifies as exhibits attached to the affidavit copies of(i)an electronic message confirming the notice has been sent to the person, and(ii)the notice.
(i)an electronic message confirming the notice has been sent to the person, and(ii)the notice.
(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.
(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.
(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.
[NOTE: Application provisions are not included in the consolidated textsee relevant amending Acts and regulations.]R.S., 1985, c. 1 (5th Supp.), s. 2441994, c. 7, Sch