Customs Act (R.S.C., 1985, c. 1 (2nd Supp.))

Marginal note:Proof of service by registered mail

• 148. (1) Where a notice required by this Act or a regulation is sent by registered mail, an affidavit of an officer 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 he has knowledge of the facts in the particular case,

  • (c) that such a notice was sent by registered letter on a named day to the person to whom it was addressed (indicating such address), and

  • (d) that he 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 notice

  shall be received, in the absence of evidence to the contrary, as proof of the sending and of the notice.

• Marginal note:Proof of personal service

  (2) Where a notice required by this Act or a regulation is given by personal service, an affidavit of an officer 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 he has knowledge of the facts in the particular case,

  • (c) that such a notice was served personally on a named day on the person to whom it was directed, and

  • (d) that he identifies as an exhibit attached to the affidavit a true copy of the notice

  shall be received, in the absence of evidence to the contrary, as proof of the personal service and of the notice.

Marginal note:Members of partnerships

• 148.1 (1) For the purposes of this Act,

  • (a) a reference in any notice or other document to the firm name of a partnership is to be read as a reference to all the members of the partnership; and

  • (b) any notice or other document is deemed to have been provided to each member of a partnership if the notice or other document is mailed to, served on or otherwise sent to the partnership

    • (i) at its latest known address or place of business, or

    • (ii) at the latest known address

      • (A) if it is a limited partnership, of any member of the limited partnership whose liability as a member is not limited, or

      • (B) in any other case, of any member of the partnership.

• Marginal note:Members of unincorporated bodies

  (2) For the purposes of this Act,

  • (a) a reference in any notice or other document to the firm name of an unincorporated body is to be read as a reference to all the members of the body; and

  • (b) any notice or other document is deemed to have been provided to each member of an unincorporated body if the notice or other document is mailed to, served on or otherwise sent to the body at its latest known address or place of business.