Marginal note:Certification

7.1 Every individual who submits a return or other document to the Commissioner pursuant to this Act shall certify on the return or other document or, where it is submitted in electronic or other form in accordance with subsection 7.2(1), in such manner as is specified by the Commissioner, that the information contained in it is true to the best of their knowledge and belief.

Marginal note:Submission of documents

• 7.2 (1) Subject to the regulations, any return or other document that is required to be submitted to the Commissioner under this Act may be submitted in electronic or other form by such means and in such manner as is specified by the Commissioner.

• Marginal note:Time of receipt

  (2) For the purposes of this Act, any return or other document that is submitted in accordance with subsection (1) is deemed to be received by the Commissioner at the time provided for in the regulations.

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.

8. [Repealed, 2006, c. 9, s. 71]

Marginal note:Registry

• 9. (1) The Commissioner shall establish and maintain a registry in which shall be kept a record of all returns and other documents submitted to the Commissioner under this Act and of any information sent under subsection 9.1(1) and responses provided relative to that information.

• Marginal note:Form of registry

  (2) The registry shall be organized in such manner and kept in such form as the Commissioner may determine.

• Marginal note:Audit

  (3) The Commissioner may verify the information contained in any return or other document submitted to the Commissioner under this Act.

• Marginal note:Clarifications and corrections

  (3.1) Every individual who is required to submit returns or other documents referred to in subsection (1), or to provide responses referred to in that subsection, shall provide in the prescribed time, manner and form any clarification or correction to them that the Commissioner requires.

• Marginal note:Access to registry

  (4) The registry shall be open to public inspection at such place and at such reasonable hours as the Commissioner may determine.