Employment Insurance Act — E-5.6 102
particular day, is evidence that it was filed or made on that day and not before. Proof of documents (9) An affidavit of an officer of the Canada Revenue Agency stating that (a) the officer has charge of the appropriate records, and (b) a document annexed to it is a document or true copy of a document made by or for an employer, the Minister or a person exercising the powers of the Minister, is evidence of the nature and contents of the document and is admissible in evidence and has the same probative force as the original document would have if it were proven in the ordinary way. Proof of no appeal (10) An affidavit of an officer of the Canada Revenue Agency stating that (a) the officer has charge of the appropriate records and has knowledge of the practice of the Agency, (b) an examination of the records shows that a notice of assessment for a particular year was mailed or otherwise communicated to an employer on a particular day under this Part, and (c) after careful examination and search of the records, the officer has been unable to find that a notice of appeal from the assessment was received within the time allowed, is evidence of the statements contained in it. Presumption (11) If evidence is offered under this section by an affidavit from which it appears that the person making the affidavit is an officer of the Canada Revenue Agency, it is not necessary to prove (a) the person’s signature; (b) that the person is such an officer; or (c) the signature or official character of the person before whom the affidavit was sworn. Judicial notice (12) Judicial notice shall be taken of all orders made under this Part without the orders being specially pleaded or proven. Proof of documents (13) Every document appearing to be an order, direction, demand, notice, certificate, requirement, decision, assessment, discharge of mortgage, release of hypothec or other document executed under, or in the course of the administration or enforcement of, this Part over the name in writing of the Minister, the Deputy Minister of National Revenue, the Commissioner of Customs and Revenue, the Commissioner of Revenue or an officer authorized to exercise the powers or perform the duties of the Minister under this Part, is deemed to be a document signed, made and issued by the Minister, the Deputy Minister, the Commissioner of Customs and Revenue, the Commissioner of Revenue or the officer unless it has been called into question by the Minister or by a person acting for the Minister or for Her Majesty. Date assessment made (14) If a notice of assessment has been sent by the Minister as required by this Part, the assessment is deemed to have been made on the day on which the notice is sent. Authorized forms (15) A form that appears to be authorized by the Minister is deemed to be a form authorized by the Minister under this Part unless called into question by the Minister or by a person acting for the Minister or for Her Majesty. Proof of return in prosecution (16) In a prosecution for an offence under this Part, the production of a return, certificate, statement or answer required by or under this Part or the regulations, appearing to have been filed or delivered by or for the person charged with the offence or to have been made or signed by or for the person is, in the absence of evidence to the contrary, proof that the return, certificate, statement or answer was filed or delivered by or for that person or was made or signed by or for the person. Proof of return before Minister or Tax Court (17) In any proceedings before the Minister or the Tax Court of Canada under section 104, the production of a return, certificate, statement or answer required by or under this Part or the regulations, appearing to have been filed or delivered by or for an employer or to have been made or signed by or for the employer is, in the absence of evidence to the contrary, proof that the return, certificate, statement or answer was filed or delivered by or for the em