(1) A copy of, or an extract from, a book, account or document to which subsection 46(1) or 47(1) or paragraph 62(5)(f) applies, is admissible in evidence in a proceeding as if the copy were the original book, account or document or the extract were the relevant part of original book, account or document.
(2) A copy of, or an extract from, a book, account or document is not admissible in evidence under subsection (1) unless it is proved that the copy or extract is a true copy of the book, account or document, or of the relevant part of the book, account or document.
(3) For the purposes of subsection (2), a person who has compared:
(a) a copy of a book, account or document with the book, account or document; or
(b) an extract from a book, account or document, with the relevant part of the book, account or document;
may give evidence, either orally or by an affidavit or statutory declaration, that the copy or extract is a true copy of the book, account or document, or relevant part of the book, account or document.