Excise Tax Act (R.S.C., 1985, c. E-15)

Evidence

Marginal note:Proof of service by registered or certified mail

• 105 (1) Where a notice or other document under this Act or the regulations is sent by registered or certified mail, an affidavit of an officer of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out

  • (a) that the officer has knowledge of the facts in the particular case,

  • (b) that such a notice or document was sent by registered or certified mail on a named day to the person to whom it was addressed, indicating such address, and

  • (c) that the officer identifies as exhibits annexed to the affidavit the postal certificate of registration or proof of delivery, as the case may be, of the notice or document or a true copy of the relevant portion thereof and a true copy of the notice or document,

  is evidence of the sending and of the notice or document.

• Marginal note:Proof of personal service

  (2) Where a notice or other document under this Act or the regulations is served personally, an affidavit of an officer of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out

  • (a) that the officer has knowledge of the facts in the particular case,

  • (b) that such a notice or document was served personally on a named day on the person to whom it was directed, and

  • (c) that the officer identifies as an exhibit annexed to the affidavit a true copy of the notice or document,

  is evidence of the personal service and of the notice or document.

• Marginal note:Proof of failure to comply

  (3) Where a person is required by this Act or the regulations to file a return or report or to pay any tax, interest, penalty or other sum, an affidavit of an officer of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out

  • (a) that the officer has charge of the appropriate records, and

  • (b) that after careful examination of the records the officer was unable to find in the particular case the return or report or the payment, as the case may be,

  is evidence that, in such case, that person did not file the return or report or pay the tax, interest, penalty or other sum.

• Marginal note:Proof of time of compliance

  (4) Where a person is required or authorized by this Act or the regulations to file an application, notice, return or report or to pay any tax, interest, penalty or other sum, an affidavit of an officer of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out

  • (a) that the officer has charge of the appropriate records, and

  • (b) that after careful examination of the records the officer has found that the application, notice, return or report was filed on a particular day or the payment was received on a particular day, as the case may be,

  is evidence that the application, notice, return or report was filed, or the payment was received, on that day and not prior thereto.

• Marginal note:Proof of documents

  (5) An affidavit of an officer of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out

  • (a) that the officer has charge of the appropriate records, and

  • (b) 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 the powers of the Minister or by or on behalf of a person,

  is evidence of the nature and contents of the document.

• Marginal note:Proof of documents

  (5.1) An affidavit of an officer of the Canada Border Services Agency, sworn before a commissioner or other person authorized to take affidavits, setting out

  • (a) that the officer has charge of the appropriate records, and

  • (b) that a document annexed to the affidavit is a document or a true copy of a document, or a print-out of an electronic document, made by or on behalf of the Minister of Public Safety and Emergency Preparedness or a person exercising the powers of that Minister or by or on behalf of a person,

  is evidence of the nature and contents of the document.

• Marginal note:Proof of no objection

  (6) An affidavit of an officer of the Agency or the Canada Border Services Agency, sworn before a commissioner or other person authorized to take affidavits, setting out

  • (a) that the officer has charge of the appropriate records,

  • (b) that the officer has knowledge of the practice of the Agency or the Canada Border Services Agency, as the case may be,

  • (c) that an examination of the records shows that a notice of determination or a notice of assessment was sent to a person on a named day pursuant to this Act, and

  • (d) that after careful examination of the records the officer was unable to find that a notice of objection to the determination or assessment was received within the time limited for it,

  is evidence of the statements contained in the affidavit.

• Marginal note:Proof of no assignment

  (7) An affidavit of an officer of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out

  • (a) that the officer has charge of the appropriate records, and

  • (b) that after careful examination of the records the officer was unable to find that a notice of assignment of the right to institute proceedings under this Act was received within the time limited therefor,

  is evidence of the statements contained therein.

• Marginal note:Proof of licence

  (8) An affidavit of an officer of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out

  • (a) that the officer has charge of the appropriate records, and

  • (b) that after careful examination of the records the officer has found that during a stated period a person was the holder of a licence granted under this Act,

  is evidence of the statements contained therein.

• Marginal note:Presumption

  (9) 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 Agency or the Canada Border Services Agency, as the case may be, it is not necessary to prove his or her 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:Evidence of filing

• 106 (1) In any proceedings under or in respect of this Act or the regulations, the production of a return, report, certificate, statement or answer required by or under this Act or the regulations, purporting to have been made, signed or filed by or on behalf of a person, is, in the absence of evidence to the contrary, proof that the return, report, certificate, statement or answer was made, signed or filed by or on behalf of that person.

• Marginal note:Evidence of document

  (2) In any proceedings under or in respect of this Act or the regulations,

  • (a) a document purporting to be, or purporting to be a copy of or an extract from, a record, book, account, voucher, writing, document or thing inspected, provided or produced pursuant to section 98, 99 or 107 and purporting to be certified by the person by whom it was inspected or to whom it was provided or produced or by an officer of the Agency, and

  • (b) a document purporting to be certified by an officer of the Agency and setting out the amount of any tax, interest, penalty or other sum paid or payable by any named person or the amount of any payment under this Act paid or payable to any named person

  is evidence of the facts appearing in the document without proof of the signature or official character of the person appearing to have signed the certificate.

Marginal note:Presumption

• 106.1 (1) Every document purporting to be an order, direction, notice, certificate, requirement, decision, determination, assessment, discharge of mortgage or acquittance of a hypothecary claim or other document and purporting to have been executed under, or in the course of the administration or enforcement of, this Act or the regulations over the name in writing of the Minister, the Deputy Minister of National Revenue, the Commissioner of Customs and Revenue, the Commissioner or an officer authorized by the Minister to exercise his or her powers or perform his or her duties or functions under this Act is deemed to be a document signed, made and issued by the Minister, Deputy Minister, Commissioner of Customs and Revenue, the Commissioner or the officer, unless called into question by the Minister or by some person acting for the Minister or Her Majesty.

• Marginal note:Presumption

  (1.1) Every document purporting to be an order, a direction, a notice, a certificate, a requirement, a decision, a determination, an assessment, a discharge of mortgage or an acquittance of a hypothecary claim or other document and purporting to have been executed under, or in the course of the administration or enforcement of, this Act or the regulations over the name in writing of the Minister of Public Safety and Emergency Preparedness, the President of the Canada Border Services Agency or an officer authorized by that Minister to exercise his or her powers or perform his or her duties or functions under this Act is deemed to be a document signed, made and issued by that Minister, the President or the officer, unless called into question by that Minister or by some person acting for that Minister or Her Majesty.

• Marginal note:Mailing or sending date

  (2) For the purposes of this Act, a notice referred to in subsection 72(6), 81.13(1), 81.15(5) or 81.17(5) that is sent to a person is, in the absence of any evidence to the contrary, deemed to have been sent on the day appearing from the notice to be the date thereof, unless called into question by the Minister or by some person acting for him or Her Majesty.

• Marginal note:Idem

  (3) Where a notice referred to in subsection 72(6), 81.13(1), 81.15(5) or 81.17(5) is sent by the Minister as required by this Act, the determination, assessment or decision to which the notice relates shall be deemed to have been made on the day on which the notice is sent.

• Marginal note:Date electronic notice sent

  (3.1) For the purposes of this Act, if a notice or other communication in respect of a person 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 deemed to be sent to the person and received by the person on the date that an electronic message is sent, to the electronic address most recently provided before that date by the person to the Minister for the purposes of this subsection, informing the person that a notice or other communication requiring the person’s immediate attention is available in the person’s secure electronic account. A notice or other communication is considered to be made available if it is posted by the Minister in the person’s secure electronic account and the person 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:Idem

  (4) Every form purporting to be a form prescribed by the Minister under this Act shall be deemed to be a form prescribed by the Minister under this Act, unless called into question by the Minister or by some person acting for him or Her Majesty.