First Nations Taxation Enforcement Regulations

Marginal note:Methods of delivery

• 22 (1) Delivery of a document may be made personally or by sending it by registered mail.

• Marginal note:Personal delivery

  (2) Personal delivery of a document is made

  • (a) in the case of an individual, by leaving the document with that individual or with a person at least 18 years of age residing at that individual’s place of residence;

  • (b) in the case of a first nation, by leaving the document with the individual apparently in charge, at the time of delivery, of the main administrative office of the first nation, or with the first nation’s legal counsel; and

  • (c) in the case of a corporation, by leaving the document with the individual apparently in charge, at the time of delivery, of its head office or one of its branch offices, or with an officer or director of the corporation or the corporation’s legal counsel.

• Marginal note:Time of delivery

  (3) A document shall be considered to have been delivered

  • (a) if delivered personally, on the day that personal delivery is made; and

  • (b) if sent by registered mail, on the fifth day after it is mailed.