Versions of s. 335(4)

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

Where, under this Part or a regulation made under this Part, a person is required to make a return, an application, a statement, an answer or a 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 the records the officer has found that the return, application, statement, answer or certificate, as the case may be, was filed or made on a particular day, is evidence that it was filed or made on that day and not before.

Full text

Where, under this Part or a regulation made under this Part, a person is required to make a return, an application, a statement, an answer or a 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 the records the officer has found that the return, application, statement, answer or certificate, as the case may be, was filed or made on a particular day, is evidence that it was filed or made on that day and not before.
2003-01-01 to 2017-12-14 View Source

Where, under this Part or a regulation made under this Part, a person is required to make a return, an application, a statement, an answer or a certificate, 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 after careful examination of the records the officer has found that the return, application, statement, answer or certificate, as the case may be, was filed or made on a particular day, is evidence that it was filed or made on that day and not before.