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A-6.002 - Tax Administration Act
Section 27.1
Disposition versions
27.1. Every amount or negotiable instrument remitted to the Minister as payment under a fiscal law or a regulation under a fiscal law is presumed to have been received by the Minister on the date stamped by an employee of the Agency on the form relating to the payment.
Similarly, every amount or negotiable instrument remitted to a financial institution as payment under a fiscal law or a regulation under a fiscal law is presumed to have been received by the Minister on the date it was so remitted.
27.1. Every amount or negotiable instrument remitted to the Minister as payment under a fiscal law or a regulation under a fiscal law is presumed to have been received by the Minister on the date stamped by a public servant of the Ministère du Revenu on the form relating to the payment.
Similarly, every amount or negotiable instrument remitted to a financial institution as payment under a fiscal law or a regulation under a fiscal law is presumed to have been received by the Minister on the date it was so remitted.
27.1. Every amount or negotiable instrument remitted to the Minister as a payment under a fiscal law or a regulation under a fiscal law is deemed, in the absence of any evidence to the contrary, to be received by the Minister on the date stamped on the form relating to the payment by a public servant of the Ministère du Revenu.
