87. For the purposes of a fiscal law, the date of mailing of a notice of assessment or the date of mailing of a notice attesting that no duty is payable is deemed, in the absence of any proof to the contrary, to be the date indicated in such notice, unless it is set aside by the Minister or any person acting in his name.
Where, in a judicial proceeding respecting an assessment, the court is satisfied by evidence it considers conclusive that the person concerned has not received the notice of assessment and has thus suffered prejudice which is otherwise irreparable, the court shall order the Minister to serve a certified copy of the notice upon the person concerned.
Such assessment is then deemed to have been made on the original date of the notice appearing in the records of the Department, but the delays provided by the fiscal laws in respect of the date of a notice of assessment or of the mailing of such a notice begin to run from the date of the service contemplated in the second paragraph.
1972, c. 22, s. 87 (part); 1978, c. 25, s. 20.