151 (1) If, under this Act or the regulations, provision is made for sending by mail a request for information, notice or demand, an affidavit of an employee in the Ministry of Finance, sworn before a commissioner or other person authorized to take affidavits, shall be received as proof, in the absence of evidence to the contrary, of the request, notice or demand and of its sending if, (a) the affidavit sets out that the employee has knowledge of the facts in the particular case and that the request, notice or demand was sent by registered mail on a named day to the person to whom it was addressed; (b) the affidavit sets out the address to which the request, notice or demand was mailed; and (c) the employee identifies, as exhibits attached to the affidavit, the post office certificate of registration of the document mailed, or a true copy of the relevant portion of it, and a true copy of the request, notice or demand.  2007, c. 11, Sched. A, s. 151 (1). Failure to comply (2)  If, under this Act or the regulations, a person is required to provide a return, statement, answer or certificate, an affidavit of an employee in the Ministry of Finance, sworn before a commissioner or other person authorized to take affidavits, shall be received as proof, in the absence of evidence to the contrary, that the person did not provide the return, statement, answer or certificate, as the case may be, if the affidavit sets out, (a) that the employee has charge of the appropriate records and has knowledge of the practice of the Ministry; and (b) that after careful examination of the records the employee has been unable to find that the return, statement, answer or certificate, as the case may be, has been provided by the person.  2007, c. 11, Sched. A, s. 151 (2). Time of compliance (3) If, under this Act or the regulations, a person is required to provide a return, statement, answer or certificate, an affidavit of an employee in the Ministry of Finance, sworn before a commissioner or other person authorized to take affidavits, shall be received as proof, in the absence of evidence to the contrary, of the day the return, statement, answer or certificate was provided if the affidavit sets out, (a) that the employee has charge of the appropriate records and has knowledge of the practice of the Ministry; and (b) that after careful examination of the records the employee has found that the return, statement, answer or certificate was received on a particular day set out in the affidavit.  2007, c. 11, Sched. A, s. 151 (3). Filing of return, etc. (4) In a prosecution for an offence under this Act, the production of a return, certificate, statement or answer required under this Act or the regulations, 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 the 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.  2007, c. 11, Sched. A, s. 151 (4). Non-receipt of payment (5) In a prosecution for an offence under this Act, an affidavit of a person authorized by the Ontario Minister, sworn before a commissioner or other person authorized to take affidavits, shall, in the absence of proof to the contrary, be received as evidence that an amount required under this Act to be remitted to the appropriate authority has not been received by the appropriate authority if the affidavit sets out, (a) that the person has charge of the appropriate records; and (b) that after a careful examination of the records the person has been unable to find that the amount has been received by the appropriate authority.  2007, c. 11, Sched. A, s. 151 (5). Income, taxable income (6) A certificate by the Ontario Minister setting out an individual’s income for a year or a corporation’s Ontario taxable income for a year is proof, in the absence of evidence to the contrary, of the individual’s income for the year or the corporation’s Ontario taxable income for the year, as the case may be.  2007, c. 11, Sched. A, s. 151 (6). No objection or appeal (7) An affidavit of an employee in the Ministry of Finance, sworn before a commissioner or other person authorized to take affidavits, shall be received as proof, in the absence of evidence to the contrary, that a person has not filed a notice of objection or served a notice of appeal in respect of an assessment or determination within the time permitted under this Act if the affidavit sets out, (a) that the employee has charge of the appropriate records and has knowledge of the practice of the Ministry; and (b) that an examination of the records shows that a notice of assessment or determination relating to a particular taxation year was mailed or otherwise communicated to a person on a particular day under this Act and that, after careful examination of the records, the employee has been unable to find that a notice of objection or a notice of appeal, as the case may be, was received within the time permitted under this Act.  2007, c. 11, Sched. A, s. 151 (7).