TERMINATION PAYMENTS TAX (ASSESSMENT AND COLLECTION) REGULATIONS

REGULATION 8 PRESUMPTION AS TO SIGNATURES

8(1)

Judicial notice must be taken of the names and signatures of the persons who are, or were at any time, the Commissioner, a Second Commissioner, a Deputy Commissioner or a delegate of the Commissioner.

8(2)

A notice or other document that bears the written, printed or stamped name (including a facsimile of the signature) of a person who is, or was at any time, the Commissioner, a Second Commissioner, a Deputy Commissioner or a delegate of the Commissioner in place of that person's signature, is to be taken as signed by that person unless it is proved that the document was issued without authority.

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