Acts and Regulations

A-14 - Assessment Act

Full text
Demand for information by Director
9(1)Where the Director has requested information under section 8 for the purpose of making a proper assessment or for the purpose of reconsidering an assessment of the real property and has been unable to obtain all the information which, in the opinion of the Director, is necessary for such purpose, the Director may deliver or cause to be delivered or mailed by registered mail to the address of any person who is liable to be assessed in respect of the real property a notice or demand for information.
9(1.1)A notice or demand for information sent to a person by registered mail under subsection (1) shall be deemed to have been received by the person to whom it was addressed not later than the seventh day after the day of mailing.
9(1.2)Proof of the sending of a notice or demand for information under subsection (1) may be made by a certificate purporting to be signed by the Director naming the person to whom the notice or demand for information was sent and specifying the time, place and manner of the sending of the notice or demand for information.
9(1.3)A document that purports to be a certificate of the Director under subsection (1.2) may be adduced in evidence before any court, judge or board and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated therein without proof of the appointment, signature or authority of the Director.
9(2)Every person to whom such notice or demand for information is delivered or mailed, shall, within fourteen days after the delivery or mailing, provide such information required thereby that is within his knowledge or which can be obtained by him, and shall sign and deliver or mail such information demanded to the person designated in the notice or demand.
1965-66, c.110, s.9; 1968, c.15, s.5; 1975, c.8, s.3; 1979, c.6, s.3; 1983, c.12, s.5; 1989, c.N-5.01, s.31
Demand for information by Director
9(1)Where the Director has requested information under section 8 for the purpose of making a proper assessment or for the purpose of reconsidering an assessment of the real property and has been unable to obtain all the information which, in the opinion of the Director, is necessary for such purpose, the Director may deliver or cause to be delivered or mailed by registered mail to the address of any person who is liable to be assessed in respect of the real property a notice or demand for information.
9(1.1)A notice or demand for information sent to a person by registered mail under subsection (1) shall be deemed to have been received by the person to whom it was addressed not later than the seventh day after the day of mailing.
9(1.2)Proof of the sending of a notice or demand for information under subsection (1) may be made by a certificate purporting to be signed by the Director naming the person to whom the notice or demand for information was sent and specifying the time, place and manner of the sending of the notice or demand for information.
9(1.3)A document that purports to be a certificate of the Director under subsection (1.2) may be adduced in evidence before any court, judge or board and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated therein without proof of the appointment, signature or authority of the Director.
9(2)Every person to whom such notice or demand for information is delivered or mailed, shall, within fourteen days after the delivery or mailing, provide such information required thereby that is within his knowledge or which can be obtained by him, and shall sign and deliver or mail such information demanded to the person designated in the notice or demand.
1965-66, c.110, s.9; 1968, c.15, s.5; 1975, c.8, s.3; 1979, c.6, s.3; 1983, c.12, s.5; 1989, c.N-5.01, s.31