Underused Housing Tax Act (S.C. 2022, c. 5, s. 10)

Marginal note:Copies

66 If any record is seized, inspected, audited, examined or provided under any of sections 22, 31 and 62 to 64, the person by whom it is seized, inspected, audited or examined or to whom it is provided or any officer of the Canada Revenue Agency may make or cause to be made one or more copies of it and, in the case of an electronic record, make or cause to be made a print-out of the electronic record, and any record purporting to be certified by the Minister or an authorized person to be a copy of the record, or to be a print-out of an electronic record, made under this section is evidence of the nature and content of the original record and has the same probative force as the original record would have if it were proven in the ordinary way.