Marginal note:Inspection of records and things
20 (1) All records or other things obtained or received by the Commissioner may be inspected by the Commissioner and also by such persons as he directs.
(2) Copies of any records referred to in subsection (1), including copies by any process of photographic reproduction, on proof orally or by affidavit that they are true copies, are admissible in evidence in any proceedings under this Act and have the same probative force as the original.
(3) Where proof referred to in subsection (2) is offered by affidavit, it is not necessary to prove the signature or official character of the deponent, if that information is set out in the affidavit, or to prove the signature or official character of the person before whom the affidavit was sworn.
- R.S., 1985, c. C-34, s. 20
- R.S., 1985, c. 19 (2nd Supp.), s. 24
- 1999, c. 2, s. 37
- Date modified: