Versions of s. 335(14)

E-15 — Excise Tax Act · 2 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

2017-12-14 to present available View Source

In any prosecution for an offence under this Part, 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 the records shows that an amount required under this Part to be remitted to the Receiver General on account of tax, net tax, penalty or interest has not been received by the Receiver General, is evidence of the statements contained therein.

Full text

In any prosecution for an offence under this Part, 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 the records shows that an amount required under this Part to be remitted to the Receiver General on account of tax, net tax, penalty or interest has not been received by the Receiver General, is evidence of the statements contained therein.
2003-01-01 to 2017-12-14 View Source

In any prosecution for an offence under this Part, an affidavit of an officer of the 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 the records shows that an amount required under this Part to be remitted to the Receiver General on account of tax, net tax, penalty or interest has not been received by the Receiver General, is evidence of the statements contained therein.