Income Tax Management Act (Cap. 372), article 15

15. A return, statement or form purporting to be furnished under the Income Tax Acts by or on behalf of any person shall for all purposes be deemed to have been furnished by that person or by his authority, as the case may be, unless the contrary is proved, and any person signing any such return, statement or form shall be deemed to be cognizant of all matters therein. Official information. Amended by: II. 2005.32; I. 2008.3.