(1) Subject to subsection (2), a Peace Commissioner may administer an oath to be taken by any officer or person in any matter relating to the execution of the Tax Acts or the Capital Gains Tax Acts.
(2) [deleted]
(1) Subject to subsection (2), a Peace Commissioner may administer an oath to be taken by any officer or person in any matter relating to the execution of the Tax Acts or the Capital Gains Tax Acts.
(2) [deleted]