Section 333 — Excise Tax Act: Service

Where the Minister is authorized or required to serve, issue or send a notice or other document on or to a person that is a partnership, the notice or document may be addressed to the name of the partnership; is a union, the notice or document may be addressed to the name of the union; is a society, club, association, organization or other body, the notice or document may be addressed to the name of the body; and carries on business under a name or style other than the name of the person, the notice or document may be addressed to the name or style under which the person carries on business. Where the Minister is authorized or required to serve, issue or send a notice or other document on or to a person that carries on a business, the notice or document is deemed to have been validly served, issued or sent if it is where the person is a partnership, served personally on one of the partners or left with an adult person employed at the place of business of the partnership; or left with an adult person employed at the place of business of the person.