13.2 Evidence Of Electronic Returns

13.2 (1) A copy of an electronic return that is

• (a) obtained from the records of the administrator, and
• (b) certified by the administrator to be a true copy of the electronic return

• is conclusive evidence of the electronic return and is admissible in court as if it were the original.
• (2) A certification of the administrator under subsection (1) is conclusive evidence that the copy was made by the administrator in the usual and ordinary course of business using procedures and techniques that

• (a) are capable of recording all significant details of the original electronic return, and
• (b) do not permit additions to or deletions or changes from the original electronic return.

2003-96-45, effective December 12, 2003 (B.C. Reg. 471/2003); 2004-12-33; 2018-37-32, effective November 15, 2019 (B.C. Reg. 171/2019).