48 (1) An information under this Act may be laid by any officer of the Ministry of Finance, by a member of the Ontario Provincial Police, or by any person thereunto authorized by the Provincial Minister, and, where an information purports to have been laid under this Act, it shall be deemed to have been laid by a person thereunto authorized by the Provincial Minister and shall not be called in question for lack of authority of the informant except by the Provincial Minister or by some person acting for the Provincial Minister or Her Majesty.  R.S.O. 1990, c. I.2, s. 48 (1); 1996, c. 24, s. 25 (1); 2004, c. 16, s. 3. Two or more offences (2) An information in respect of an offence under this Act may be for one or more offences, and no information, warrant, conviction or other step in a prosecution under this Act is objectionable or insufficient by reason of the fact that it relates to two or more offences.  R.S.O. 1990, c. I.2, s. 48 (2); 2004, c. 16, s. 3. Limitation (3) An information or complaint under the Provincial Offences Act in respect of an offence under this Act may be laid or made on or before the day that is eight years after the day on which the subject-matter of the information or complaint arose.  R.S.O. 1990, c. I.2, s. 48 (3); 2004, c. 16, s. 3. Proof of service by mail (4) Where, by this Act or a regulation, provision is made for sending by mail a request for information, notice or demand, an affidavit of an officer of the Ministry of Finance, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has knowledge of the facts in the particular case, that such a request, notice or demand was sent by registered letter on a named day to the person to whom it was addressed, indicating such address, and that 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 thereof, and a true copy of the request, notice or demand, shall be received as proof, in the absence of evidence to the contrary, of the sending and of the request, notice or demand.  R.S.O. 1990, c. I.2, s. 48 (4); 1996, c. 24, s. 25 (1); 2004, c. 16, s. 3. Proof of failure to comply (5) Where, by this Act or a regulation, a person is required to make a return, statement, answer or certificate, an affidavit of an officer of the Ministry of Finance, sworn before a commissioner or other person authorized to take affidavits, setting out the officer has charge of the appropriate records and that 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 made by such person, shall be received as proof, in the absence of evidence to the contrary, that in such case that person did not make the return, statement, answer or certificate, as the case may be.  R.S.O. 1990, c. I.2, s. 48 (5); 1996, c. 24, s. 25 (1); 2004, c. 16, s. 3. Proof of time of compliance (6) Where, by this Act or a regulation, a person is required to make a return, statement, answer or certificate, an affidavit of an officer of the Ministry of Finance, 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 such records the officer has found that the return, statement, answer or certificate was filed or made on a particular day, shall be received as proof, in the absence of evidence to the contrary, that it was filed or made on that day and not prior thereto.  R.S.O. 1990, c. I.2, s. 48 (6); 1996, c. 24, s. 25 (1); 2004, c. 16, s. 3. Proof of documents (7) An affidavit of an officer of the Ministry of Finance, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and that the document annexed thereto is a document or true copy of a document made by or on behalf of the Provincial Minister or some person exercising the powers of the Provincial Minister or by or on behalf of a taxpayer, shall be received as proof, in the absence of evidence to the contrary, 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 had if it had been proven in the ordinary way.  R.S.O. 1990, c. I.2, s. 48 (7); 1996, c. 24, s. 25 (1); 2004, c. 16, s. 3. Print-out admissible in evidence (7.1) If a return or other document has been delivered by a person to the Minister or Provincial Minister on computer disk or by other electronic medium, or by electronic filing as permitted under this Act, a document, accompanied by the certificate of the Minister or Provincial Minister, as the case may be, or of a person authorized by the Minister or Provincial Minister, as applicable, stating that the document is a print-out of the return or document received by the Minister or Provincial Minister, as the case may be, from the person and certifying that the information contained in the document is a true and accurate representation of the return or document delivered by the person, is admissible in evidence and shall have the same probative force as the original return or document would have had if it had been delivered as a paper return or document.  1993, c. 29, s. 18; 2004, c. 16, s. 3. Same (7.2) The Minister or Provincial Minister, or a person authorized by the Minister or Provincial Minister, may, for any purpose related to the administration or enforcement of this Act, reproduce from original data stored electronically any document previously issued by the Minister or Provincial Minister under this Act, and the electronically reproduced document shall be admissible in evidence and shall have the same probative force as the original document would have had if it had been proved in the ordinary way.  1993, c. 29, s. 18; 2004, c. 16, s. 3. Same (7.3) If the data printed on a return or other document received by the Minister or Provincial Minister from a person has been stored electronically by the Minister or Provincial Minister, as the case may be, on computer disk or other electronic medium and the return or other document has been destroyed by a person so authorized by the Minister or Provincial Minister, a document, accompanied by the certificate of the Minister or Provincial Minister or of a person authorized by the Minister or Provincial Minister, stating that the document is a print-out of the data contained on the return or other document received and stored electronically by the Minister or Provincial Minister, as the case may be, and certifying that the information contained in the document is a true and accurate representation of the data contained on the return or document delivered by the person, is admissible in evidence and shall have the same probative force as the original return or document would have had if it had been proved in the ordinary way.  1993, c. 29, s. 18; 2004, c. 16, s. 3. Proof of no appeal (8) An affidavit of an officer of the Ministry of Finance, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and has knowledge of the practice of the Ministry and that an examination of the records shows that a notice of assessment for a particular taxation year was mailed or otherwise communicated to a taxpayer on a particular day pursuant to this Act and that, after careful examination and search of the records, the officer has been unable to find that a notice of objection or of appeal from the assessment was received within the time allowed therefor, shall be received as proof, in the absence of evidence to the contrary, of the statement contained therein.  R.S.O. 1990, c. I.2, s. 48 (8); 1996, c. 24, s. 25 (1); 2004, c. 16, s. 3. 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 Ministry of Finance, it is not necessary to prove the person’s 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 is sworn.  R.S.O. 1990, c. I.2, s. 48 (9); 1996, c. 24, s. 25 (1); 2004, c. 16, s. 3. Judicial notice (10) Judicial notice shall be taken of, (a) all orders or regulations made under this Act; and (b) a collection agreement entered into under this Act or any agreement for the collection by Canada of the taxes imposed under the income tax statute of an agreeing province, without such orders, regulations or agreements being specially pleaded or proven.  R.S.O. 1990, c. I.2, s. 48 (10); 2004, c. 16, s. 3. Proof of documents (11) Every document purporting to be an order, direction, demand, notice, certificate, requirement, decision, assessment, discharge of mortgage or other document purporting to have been executed under, or in the course of administration or enforcement of, this Act over the name in writing of the Provincial Minister, the Provincial Minister’s deputy, or an officer authorized by regulation to exercise powers or perform duties of the Provincial Minister under this Act, shall be deemed to be a document signed, made and issued by the Provincial Minister, the Provincial Minister’s deputy or the officer unless it has been called in question by the Provincial Minister or by some person acting for the Provincial Minister or Her Majesty.  R.S.O. 1990, c. I.2, s. 48 (11); 2004, c. 16, s. 3. Day of mailing (12) For the purposes of this Act, the day of mailing of any notice or notification described in subsection 152 (4) or 166.1 (5) of the Federal Act as it applies for the purposes of this Act or of any notice of assessment shall be presumed to be the date of such notice or notification.  R.S.O. 1990, c. I.2, s. 48 (12); 1992, c. 25, s. 12; 2004, c. 16, s. 3. Day of receipt (13) For the purposes of this Act, anything sent by ordinary letter mail or its equivalent shall be deemed to have been received by the person to whom it is sent on the day that it was mailed, except that a remittance of an amount deducted or withheld as required by this Act or a regulation, or by a provision of the Federal Act or of the Federal Regulations as it applies for the purposes of this Act, shall be deemed to have been remitted on the day it is received by the Provincial Minister.  R.S.O. 1990, c. I.2, s. 48 (13); 1993, c. 29, s. 2; 2004, c. 16, s. 3; 2009, c. 33, Sched. 16, s. 6 (2). Date when assessment made (14) Where any notice of an assessment has been sent by the Provincial Minister as required by this Act, the assessment shall be deemed to have been made on the day of mailing of the notice of assessment.  R.S.O. 1990, c. I.2, s. 48 (14); 2004, c. 16, s. 3. Forms prescribed or authorized (15) Every form purporting to be a form prescribed or authorized by the Provincial Minister shall be deemed to be a form prescribed by order of the Provincial Minister under this Act unless called in question by the Provincial Minister or by some person acting for the Provincial Minister or Her Majesty.  R.S.O. 1990, c. I.2, s. 48 (15); 2004, c. 16, s. 3. Proof of provision of collection agreements (16) A document purporting to be a collection agreement entered into under this Act or an agreement with Canada for the collection of tax imposed under the income tax statute of an agreeing province that is, (a) published in the Canada Gazette; or (b) certified as such by or on behalf of, (i) the Provincial Minister, or (ii) the Provincial Treasurer, the Provincial Secretary-Treasurer or the Minister of Finance of the appropriate agreeing province, shall be received as proof, in the absence of evidence to the contrary, of the contents thereof.  R.S.O. 1990, c. I.2, s. 48 (16); 2004, c. 16, s. 3. Proof of return (17) In any prosecution for an offence under this Act, the production of a return, certificate, statement or answer required by or under this Act or a regulation, purporting to have been filed or delivered by or on behalf of the person charged with the offence or to have been made or signed by the person or on the person’s behalf, shall be received as proof, in the absence of evidence to the contrary, that such return, certificate, statement or answer was filed or delivered by or on behalf of that person or was made or signed by the person or on the person’s behalf.  R.S.O. 1990, c. I.2, s. 48 (17); 2004, c. 16, s. 3. Proof of certificate of the Provincial Minister (18) Every certificate by the Provincial Minister as to, (a) a taxpayer’s tax payable under the Federal Act as defined in section 4; or (b) a taxpayer’s income for the year as defined in section 4, is proof, in the absence of evidence to the contrary, that a taxpayer’s tax payable under the Federal Act, or the taxpayer’s income for the year, as the case may be, is the amount set out therein.  R.S.O. 1990, c. I.2, s. 48 (18); 2004, c. 16, s. 3. Documents or certificates (19) Where a collection agreement is entered into, any document or certificate that is executed or issued by the Minister, the Commissioner of Customs and Revenue, or an official of the Canada Revenue Agency on behalf or in place of the Provincial Minister, the Provincial Minister’s deputy or an officer of the Provincial Minister’s Ministry, shall be deemed, for all purposes of this Act, to be executed or issued by the Provincial Minister, the Provincial Minister’s deputy or an officer of the Ministry of Finance, as the case may be.  R.S.O. 1990, c. I.2, s. 48 (19); 1996, c. 24, s. 25 (1); 1999, c. 9, s. 130; 2004, c. 16, s. 3. Royal Canadian Mounted Police (20) Where a collection agreement is entered into, a reference in this section to the Ontario Provincial Police shall be construed as a reference to the Royal Canadian Mounted Police.  R.S.O. 1990, c. I.2, s. 48 (20); 2004, c. 16, s. 3. (21) Repealed:
1996, c. 24, s. 25 (2). Section Amendments with date in force (d/m/y) 1992, c. 25, s. 12 - 10/12/1992; 1993, c. 29, s. 2 - 14/12/1993; 1993, c. 29, s. 18 - 14/12/1993; 1996, c. 24, s. 25 (1, 2) - 31/10/1996; 1999, c. 9, s. 130 - 1/11/1999 2004, c. 16, s. 3
- 1/01/2004 2009, c. 33, Sched. 16, s. 6 (2) - 15/12/2009 CTS 16 MR 10 - 2 PART IV   COLLECTION OF TAX Collection Agreement