Employment Insurance Act — E-5.6 102
Information or complaint 102 (1) An information or complaint under this Part may be laid or made by an officer of the Canada Revenue Agency, by a member of the Royal Canadian Mounted Police or by an authorized person and, if an information or complaint appears to have been laid or made under this Part, it is deemed to have been laid or made by an authorized person and shall not be called into question for lack of authority of the informant or complainant except by the Minister or by a person acting for the Minister or for Her Majesty. Two or more offences (2) An information or complaint about an offence under this Part may be for one or more offences and no information, complaint, warrant, conviction or other proceeding in a prosecution under this Part is objectionable or insufficient because it relates to two or more offences. Territorial jurisdiction (3) An information or complaint about an offence under this Part may be heard, tried or determined by a provincial court judge, as defined in section 2 of the Criminal Code , if the accused is resident, carrying on business, found, apprehended or in custody within the judge’s territorial jurisdiction although the matter of the information or complaint did not arise within that jurisdiction. Limitation period (4) An information or complaint for an offence under this Part may be laid or made within five years after the subject-matter of the information or complaint arose. Proof of service by mail (5) If provision is made by this Part or the regulations for sending by mail a request for information, notice or demand, 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 facts in the particular case, (b) such a request, notice or demand was sent by registered letter on a named day to the person to whom it was addressed, indicating the address, and (c) the officer identifies as exhibits attached to the affidavit the post office certificate of registration of the letter or a true copy of the relevant portion of the certificate and a true copy of the request, notice or demand, is evidence of the request, notice or demand and of its being sent. Proof of personal service (6) If provision is made by this Part or the regulations for personal service of a request for information, notice or demand, 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 facts in the particular case, (b) such a request, notice or demand was served personally on a named day on the person to whom it was directed, and (c) the officer identifies as an exhibit attached to the affidavit a true copy of the request, notice or demand, is evidence of the request, notice or demand and of its personal service. Proof of failure to comply (7) If a person is required by this Part or the regulations to make a return, statement, answer or certificate, an affidavit of an officer of the Canada Revenue Agency stating that (a) the officer has charge of the appropriate records, and (b) after a careful examination and search of the records the officer has been unable to find in a given case that the return, statement, answer or certificate, as the case may be, has been filed or made by the person, is evidence that the person did not do so in that case. Proof of time of compliance (8) If a person is required by this Part or the regulations to make a return, statement, answer or certificate, an affidavit of an officer of the Canada Revenue Agency stating that (a) the officer has charge of the appropriate records, and (b) after careful examination of the records the officer has found that the return, statement, answer or certificate was filed or made on a 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