Statements made under oath
A statement required to be made under oath or solemn affirmation under a provision of a federal law may be made in electronic form if
(a) the person who makes the statement signs it with that person’s secure electronic signature;
(b) the person before whom the statement was made, and who is authorized to take statements under oath or solemn affirmation, signs it with that person’s secure electronic signature;
(c) the federal law or the provision is listed in Schedule 2 or 3; and
(d) the regulations respecting the application of this section to the provision have been complied with.