Sales Tax (Old Law) Regulations
62Presumption as to signatures
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62 Presumption as to signatures
(1) Judicial notice shall be taken of the names and signatures of the persons who are, or were at any time, the Commissioner, a Second Commissioner or Deputy Commissioners.
(2) A certificate, notice or other document bearing 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 or a Deputy Commissioner in lieu of that person’s signature shall, unless it is proved that the document was issued without authority, be deemed to have been duly signed by that person.