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Excise Tax Act

Version of section 104 from 2003-01-01 to 2010-12-14:


Marginal note:Service

  •  (1) Except as otherwise provided in this Act, where a notice or other document is required or authorized by this Act to be sent to a person, other than the Minister or the Commissioner or the Tribunal, the notice or document shall be sent to that person by prepaid mail addressed to him at his latest known address or by being served personally on that person.

  • Marginal note:Presumption

    (2) Where a person referred to in subsection (1) carries on business under a name or style other than his own name, the notice or document may be addressed to the name or style under which that person carries on business and, in the case of personal service, is deemed to have been validly served if it has been left with an adult person employed at the place of business of the addressee.

  • Marginal note:Idem

    (3) Where a person referred to in subsection (1) carries on business in partnership, the notice or document may be addressed to the name of the partnership and, in the case of personal service, is deemed to have been validly served if it has been served on one of the partners or left with an adult person employed at the place of business of the partnership.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. E-15, s. 104
  • R.S., 1985, c. 15 (1st Supp.), s. 39, c. 7 (2nd Supp.), s. 50, c. 47 (4th Supp.), s. 52
  • 1999, c. 17, s. 155

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