(2.1) Despite subsections (1) and (2), a notice, demand, order or other document issued with respect
to a customer of a bank constitutes notice to the bank and
fixes the bank with knowledge of its contents and, where applicable, is binding on property belonging to the customer and in the possession of the bank or on money owing to the customer by reason of an account in the bank, if it is sent to the branch of the bank referred to in subsection (1) or (2), an office of the bank referred to in paragraph (3)(a)
or any other office agreed ...[+++] to by the bank and the Minister of National Revenue and it relates to
(2.1) Toutefois, le simple envoi à la succursale visée aux paragraphes (1) ou (2) ou au bureau visé à l’alinéa (3)a) ou convenu entre la banque et le ministre du Revenu national suffit, pour l’application de ces paragraphes, dans le cas de tout document — avis, demande formelle, ordonnance ou autre — délivré à l’égard du client dans le cadre de l’application :