Global Minimum Tax Act — G-3.3 137
Proof of sending or service by mail 137 (1) If, under this Act, provision is made for sending by confirmed delivery service a request for information, a notice or a demand, then an affidavit of an official of the Agency, sworn before a commissioner or other person authorized to take affidavits, is evidence of the sending and of the request, notice or demand if the affidavit sets out that (a) the official has knowledge of the facts in the particular case; (b) the request, notice or demand was sent by confirmed delivery service on a specified day to a specified person and address; and (c) the official identifies as exhibits attached to the affidavit a true copy of the request, notice or demand and (i) if the request, notice or demand was sent by registered or certified mail, the post office certificate of registration of the letter or a true copy of the relevant portion of the certificate, or (ii) in any other case, the record that the document has been sent or a true copy of the relevant portion of the record. Proof of personal service (2) If, under this Act, provision is made for personal service of a request for information, a notice or a demand, then an affidavit of an official of the Agency, sworn before a commissioner or other person authorized to take affidavits, is evidence of the personal service and of the request, notice or demand if the affidavit sets out that (a) the official has knowledge of the facts in the particular case; (b) the request, notice or demand was served personally on a specified day on the person to which it was directed; and (c) the official identifies as an exhibit attached to the affidavit a true copy of the request, notice or demand. Proof of electronic delivery (3) If, under this Act, provision is made for sending a notice to a person electronically, then an affidavit of an official of the Agency, sworn before a commissioner or other person authorized to take affidavits, is evidence of the sending and of the notice if the affidavit sets out that (a) the official has knowledge of the facts in the particular case; (b) the notice was sent electronically to the person on a specified day; and (c) the official identifies as exhibits attached to the affidavit copies of (i) an electronic message confirming that the notice has been sent to the person, and (ii) the notice. Proof of failure to comply (4) If, under this Act, a person is required to file a return or make an application, statement, answer or certificate, then an affidavit of an official of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the official has charge of the appropriate records and that, after a careful examination of the records, the official has been unable to find in a given case that the return, application, statement, answer or certificate has been filed or made by that person is evidence that in that case the person did not file the return or make the application, statement, answer or certificate. Proof of time of compliance (5) If, under this Act, a person is required to file a return or make an application, statement, answer or certificate, then an affidavit of an official of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the official has charge of the appropriate records and that, after a careful examination of the records, the official has found that the return, application, statement, answer or certificate was filed or made on a particular day is evidence that it was filed or made on that day. Proof of documents (6) An affidavit of an official of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the official has charge of the appropriate records and that a document attached to the affidavit is a document or true copy of a document, or a printout of an electronic document, made by or on behalf of the Minister or a person exercising the powers of the Minister