Presumption as to assets: possession during search or survey yields evidentiary presumptions about ownership and authenticity.

Where books, documents, valuables or electronic information are found in a person's possession or control during a search or survey, it may be presumed that they belong to that person, that their contents are true, that signatures and handwriting are those of the purported person, that stamped or attested documents were duly executed, and that electronic exchanges shown on a computer system were between the parties. Similar presumptions apply to items delivered to a requisitioning officer and treated as if found in possession during a search.

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