Marginal note:Storage
7.3 (1) Subject to the regulations, any return or other document that is received by the Commissioner may be entered or recorded by any information storage device, including any system of mechanical or electronic data processing, that is capable of reproducing the stored return or other document in intelligible form within a reasonable time.
Marginal note:Evidence
(2) In any prosecution for an offence under this Act, a copy of a return or other document that is reproduced as permitted by subsection (1) and certified under the Commissioner’s signature as a true copy is admissible in evidence without proof of the signature or official character of the person appearing to have signed the copy and, in the absence of evidence to the contrary, has the same probative force as the original would have if it were proved in the ordinary way.
- 1995, c. 12, s. 3
- 2006, c. 9, s. 81
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