80. When a fiscal law or regulation made under such law provides for personal service of a demand for information, a notice or formal demand, the service may be made by leaving the original of the proceeding with the person for whom it is intended by a functionary of the Ministère du revenu. Such service may be made by handing the original of the proceeding to him in person, wherever he may be; it may be made at his domicile, by leaving the original at his domicile or ordinary residence, with a reasonable person residing therein.
The functionary who has made the service shall prepare an affidavit attesting:
(a) that the notice or formal demand concerned has been served;
(b) the date, place and name of the person upon whom service has been made.
That affidavit shall be accepted as primafacie proof of personal service of the demand for information, notice or formal demand.
1972, c. 22, s. 80; 1977, c. 5, s. 14.