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← Historical versions

Versions of s. 244(14.1)

I-3.3 — Income 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.

  1. 2023-06-22 to present available View Source
    For the purposes of this Act, ifIf a notice or other communication in respect of an individual, other than a notice or other communication that refers to the business number of a person or partnershippartnership, is made available in electronic format such that it can be read or perceived by aan personindividual or a computer system or other similar device, the notice or other communication is presumed to be sent to the person or partnershipindividual and received by the person or partnershipindividual on the date that an electronic message is sent, to the electronic address most recently provided before that date by the person or partnershipindividual to the Minister for the purposes of this subsection, informing the person or partnershipindividual that a notice or other communication requiring the person or partnership’sindividual’s immediate attention is available in the person or partnership’sindividual’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 or partnership’sindividual’s secure electronic account and the person or partnershipindividual 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.
    Full text

    If a notice or other communication in respect of an individual, other than a notice or other communication that refers to the business number of a person or partnership, is made available in electronic format such that it can be read or perceived by an individual or a computer system or other similar device, the notice or other communication is presumed to be sent to the individual and received by the individual on the date that an electronic message is sent, to the electronic address most recently provided by the individual to the Minister for the purposes of this subsection, informing the individual that a notice or other communication requiring the individual’s immediate attention is available in the individual’s secure electronic account. A notice or other communication is considered to be made available if it is posted by the Minister in the individual’s secure electronic account and the individual 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.

  2. 2010-12-15 to 2023-06-22 View Source

    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. 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.