Excise Tax Act — E-15 105
 or true copy of a document, or a print-out of an electronic document, made by or on behalf of the Minister or a person exercising the powers of the Minister or by or on behalf of a person, is evidence of the nature and contents of the document. Proof of documents (5.1) An affidavit of an officer of the Canada Border Services Agency, sworn before a commissioner or other person authorized to take affidavits, setting out (a) that the officer has charge of the appropriate records, and (b) that a document annexed to the affidavit is a document or a true copy of a document, or a print-out of an electronic document, made by or on behalf of the Minister of Public Safety and Emergency Preparedness or a person exercising the powers of that Minister or by or on behalf of a person, is evidence of the nature and contents of the document. Proof of no objection (6) An affidavit of an officer of the Agency or the Canada Border Services Agency, sworn before a commissioner or other person authorized to take affidavits, setting out (a) that the officer has charge of the appropriate records, (b) that the officer has knowledge of the practice of the Agency or the Canada Border Services Agency, as the case may be, (c) that an examination of the records shows that a notice of determination or a notice of assessment was sent to a person on a named day pursuant to this Act, and (d) that after careful examination of the records the officer was unable to find that a notice of objection to the determination or assessment was received within the time limited for it, is evidence of the statements contained in the affidavit. Proof of no assignment (7) An affidavit of an officer of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out (a) that the officer has charge of the appropriate records, and (b) that after careful examination of the records the officer was unable to find that a notice of assignment of the right to institute proceedings under this Act was received within the time limited therefor, is evidence of the statements contained therein. Proof of licence (8) An affidavit of an officer of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out (a) that the officer has charge of the appropriate records, and (b) that after careful examination of the records the officer has found that during a stated period a person was the holder of a licence granted under this Act, is evidence of the statements contained therein. Presumption (9) Where evidence is offered under this section by an affidavit from which it appears that the person making the affidavit is an officer of the Agency or the Canada Border Services Agency, as the case may be, it is not necessary to prove his or her signature or that the person is such an officer, nor is it necessary to prove the signature or official character of the person before whom the affidavit was sworn. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 105; R.S., 1985, c. 7 (2nd Supp.), s. 50; 1998, c. 19, s. 280; 1999, c. 17, s. 156; 2005, c. 38, ss. 102, 145 2021, c. 23, s. 67