Clause 71 is a consequential amendment to the amendment that is found in the Income Tax Act in this bill. You can see that the title is “Proof of electronic delivery”. Usually, it was served personally. There was a paper trail. In this case, a CRA official would be able to provide an electronic copy of the message that was sent to the banks and credit unions to prove that it was sent.
On May 27th, 2021. See this statement in context.