51.1. Where this Act provides for the sending by registered mail of an order or of a formal demand, an affidavit of an employee of the Agence du revenu du Québec who had personal knowledge of it proves, in the absence of any evidence to the contrary, that such provision of the Act was complied with, provided that the certificate issued for the sending of the document by registered mail, or the portion of the certificate that is relevant to the document, and a true copy of the order or formal demand are attached to the affidavit.
2023, c. 302023, c. 30, s. 691.