Section 145 - Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence.

Admissibility of electronic documents: microfilms, facsimiles and computer printouts deemed documents and admissible in GST proceedings.

Microfilms, facsimile copies, computer-produced printouts and electronically stored information (including hard copies) are deemed to be documents and, subject to prescribed conditions, are admissible in proceedings under the Act without production of the original. A certificate identifying the document, describing its production and giving particulars of any device used shall constitute evidence of the matters stated and may be made to the best of the declarant's knowledge and belief.