← Historical versions

Versions of s. 335(13)

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.

  1. 2017-12-14 to present available View Source
    In any proceedings under this Part, the production of a return, an application, a certificate, a statement or an answer required under this Part or a regulation made under this Part, purporting to have been filed, delivered, made or signed by or on behalf of a person, is evidence that the return, application, certificate, statement or answer, as the case may be, was filed, delivered, made or signed by or on behalf of that person.
    Full text

    In any proceedings under this Part, the production of a return, an application, a certificate, a statement or an answer required under this Part or a regulation made under this Part, purporting to have been filed, delivered, made or signed by or on behalf of a person, is evidence that the return, application, certificate, statement or answer, as the case may be, was filed, delivered, made or signed by or on behalf of that person.

  2. 2003-01-01 to 2017-12-14 View Source

    In any proceedings under this Part, the production of a return, an application, a certificate, a statement or an answer required under this Part or a regulation made under this Part, purporting to have been filed, delivered, made or signed by or on behalf of a person, is evidence that the return, application, certificate, statement or answer, as the case may be, was filed, delivered, made or signed by or on behalf of that person.