VIII, s. 137, c. 38, s. 26, c. 41, s. 381995, c. 3, s. 51, c. 11, s. 45, c. 38, s. 51996, c. 11, s. 63, c. 21, s. 59, c. 23, s. 187, 1891997, c. 25, s. 701998, c. 19, ss. 65, 236, c. 21, ss. 75, 97, 1201999, c. 10, s. 45, c. 26, s. 412001, c. 17, s. 186, c. 41, s. 1182004, c. 11, s. 32, c. 26, s. 222005, c. 19, s. 51, c. 21, s. 103, c. 34, s. 71, c. 49, s. 62006, c. 4, s. 179, c. 12, s. 452007, c. 35, ss. 64, 1222009, c. 2, s. 752010, c. 12, s. 212011, c. 24, s. 712012, c. 19, ss. 302, 692, c. 27, ss. 29, 36, c. 31, s. 532013, c. 34, s. 357, c. 40, ss. 87, 2312014, c. 13, s. 115, c. 20, ss. 28, 458, c. 39, s. 702015, c. 20, s. 62016, c. 7, s. 472017, c. 20, s. 292018, c. 12, s. 36, c. 27, s. 262019, c. 13, s. 1242019, c. 29, s. 422020, c. 6, s. 62020, c. 11, s. 72020, c. 12, s. 2 “43”2020, c. 13, s. 62021, c. 23, s. 582021, c. 26, s. 72022, c. 10, s. 242022, c. 14, s. 52022, c. 19, s. 55
[NOTE: Application provisions are not included in the consolidated textsee relevant amending Acts and regulations.]1970-71-72, c. 63, s. 1“242”
[NOTE: Application provisions are not included in the consolidated textsee relevant amending Acts and regulations.]1970-71-72, c. 63, s. 1“243”
244(1)An information or complaint under this Act may be laid or made by any officer of the Canada Revenue Agency, by a member of the Royal Canadian Mounted Police or by any person thereto authorized by the Minister and, where an information or complaint purports to have been laid or made under this Act, it shall be deemed to have been laid or made by a person thereto authorized by the Minister and shall not be called in question for lack of authority of the informant or complainant except by the Minister or by a person acting for the Minister or Her Majesty.Marginal note:Two or more offences(2)An information or complaint in respect of an offence under this Act may be for one or more offences and no information, complaint, warrant, conviction or other proceeding in a prosecution under this Act is objectionable or insufficient by reason of the fact that it relates to two or more offences.Marginal note:Venue(3)An information or complaint in respect of an offence under this Act may be heard, tried or determined by any court, judge or justice if the accused is resident, carrying on business, found or apprehended or is in custody within the territorial jurisdiction of the court, judge or justice, as the case may be, although the matter of the information or complaint did not arise within that jurisdiction.Marginal note:Limitation period(4)An information or complaint under the provisions of theCriminal Coderelating to summary convictions, in respect of an offence under this Act, may be laid or made at any time within but not later than 8 years after the day on which the matter of the information or complaint arose.Marginal note:Proof of service by mail(5)Where, by this Act or a regulation, provision is made for sending by mail a request for information, notice or demand, 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 knowledge of the facts in the particular case, that such a request, notice or demand was sent by registered letter on a named day to the person to whom it was addressed (indicating the address) and that the officer identifies as exhibits attached to the affidavit the post office certificate of registration of the letter or a true copy of the relevant portion thereof and a true copy of the request, notice or demand, shall, in the absence of proof to the contrary, be received as evidence of the sending and of the request, notice or demand.Marginal note:Proof of personal service(6)Where, by this Act or a regulation, provision is made for personal service of a request for information, notice or demand, 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 knowledge of the facts in the particular case, that such a request, notice or demand was served personally on a named day on the person to whom it was directed and that the officer identifies as an exhibit attached to the affidavit a true copy of the request, notice or demand, shall, in the absence of proof to the contrary, be received as evidence of the personal service and of the request, notice or demand.Marginal note:Proof of electronic delivery(6.1)If, by this Act or a regulation, provision is made for sending a notice to a person electronically, an affidavit of an officer of the Canada Revenue Agency sworn before a commissioner or other person authorized to take affidavits, shall, in the absence of proof to the contrary, be received as evidence of the sending and of the notice if the affidavit sets out that(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.Marginal note:Proof of failure to comply(7)Where, by this Act or a regulation, a person is required to make a return, statement, answer or certificate, 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 after a careful examination and search of those records the officer has been unable to find in a given case that the return, statement, answer or certificate, as the case may be, has been made by that person, shall, in the absence of proof to the contrary, be received as evidence that in that case that person did not make the return, statement, answer or certificate, as the case may be.Marginal note:Proof of time of compliance(8)Where, by this Act or a regulation, a person is required to make a return, statement, answer or certificate, 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 after careful examination of those records the officer has found that the return, statement, answer or certificate was filed or made on a particular day, shall, in the absence of proof to the contrary, be received as evidence that it was filed or made on that day and not prior thereto.Marginal note:Proof of documents(9)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 a document annexed to the affidavit is a document or true copy of a document, or a print-out of an electronic document, made by or on behalf of the Minister or a person exercising a power of the Minister or by or on behalf of a taxpayer, is evidence of the nature and contents of the document.Marginal note:Proof of no appeal(10)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 has knowledge of the practice of the Agency and that an examination of those records shows that a notice of assessment for a particular taxation year or a notice of determination was mailed or otherwise communicated to a taxpayer on a particular day under this Act and that, after careful examination and search of those records, the officer has been unable to find that a notice of objection or of appeal from the assessment or determination or a request under subsection 245(6), as the case may be, was received within the time allowed, shall, in the absence of proof to the contrary, be received as evidence of the statements contained in it.Marginal note:Presumption(11)Where evidence is offered under this section by an affidavit from which it appears that the person making the affidavit is an officer of the Canada Revenue Agency, it is not necessary to prove the person’s signature or that the person is such an officer nor is it necessary to prove the signature or official character of the person before whom the affidavit was sworn.Marginal note:Judicial notice(12)Judicial notice shall be taken of all orders or regulations made under this Act without those orders or regulations being specially pleaded or proven.Marginal note:Proof of documents(13)Every document purporting to have been executed under, or in the course of the administration or enforcement of, this Act over the name in writing of the Minister, the Deputy Minister of National Revenue, the Commissioner of Customs and Revenue, the Commissioner of Revenue or an officer authorized to exercise a power or perform a duty of the Minister under this Act is deemed to have been signed, made and issued by the Minister, the Deputy Minister, the Commissioner of Customs and Revenue, the Commissioner of Revenue or the officer unless it has been called in question by the Minister or by a person acting for the Minister or Her Majesty.(13.1)[Repealed, 1994, c. 13, s. 10]Marginal note:Mailing or sending date(14)For the purposes of this Act, where any notice or notification described in subsection 149.1(6.3), 152(3.1), 165(3) or 166.1(5) or any notice of assessment or determination is mailed, or sent electronically, it shall be presumed to be mailed or sent, as the case may be, on the date of that notice or notification.Marginal note:Date when electronic notice sent(14.1)For the purposes of this Act, if a notice or other communication in respect of a person or partnership is made available in electronic format such that it can be read or perceived by a person or a computer system or other similar device, the notice or other communication is presumed to be sent to the person or partnership and received by the person or partnership on the date that an electronic message is sent, to the electronic address most recently provided before that date by the person or partnership to the Minister for the purposes of this subsection, informing the person or partnership that a notice or other communication requiring the person or partnership’s immediate attention is available in the person or partnership’s secure electronic account