A-6.002, r. 6 - Regulation respecting the signing of certain deeds, documents or writings for the purposes of the agreement with respect to the administration by Canada of Title I of the Act respecting the Québec sales tax (chapter T-0.1) in respect of selected listed financial institutions

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Full text
chapter A-6.002, r. 6
Regulation respecting the signing of certain deeds, documents or writings for the purposes of the agreement with respect to the administration by Canada of Title I of the Act respecting the Québec sales tax (chapter T-0.1) in respect of selected listed financial institutions
TAX ADMINISTRATION— DEEDS — ADMINISTRATION BY CANADA
Tax Administration Act
(chapter A-6.002, s. 9.0.1.1)
A-6.002
November 17 2016December 7 2016
CHAPTER I
INTERPRETATION
2016-11-17, c. IM.O. 2016-11-17, c. I
1. In this Regulation, unless the context indicates otherwise, the term
document designates any deed, document or writing.
2016-11-17M.O. 2016-11-17, s. 1
CHAPTER II
DELEGATION OF SIGNATURE
2016-11-17, c. IIM.O. 2016-11-17, c. II
2. Employees who hold, within the Canada Revenue Agency, a position of Assistant Commissioner, or any person authorized to perform the functions of such a position, are authorized to sign, in place of the Minister of Revenue but within the limits of their duties, all the documents that the Minister of Revenue is authorized to sign.
2016-11-17M.O. 2016-11-17, s. 2
3. Employees who hold, within the Canada Revenue Agency, a position listed in one of Schedules A to M, or any person authorized to perform the functions of such a position, are authorized to sign, in place of the Minister of Revenue but within the limits of their duties within the administrative unit under their responsibility or to which they are attached, all the documents that the Minister of Revenue is authorized to sign and that are required for the purposes of the provisions referred to in respect of each position.
2016-11-17M.O. 2016-11-17, s. 3
4. A facsimile of the signature of the Minister of National Revenue or of the Commissioner of Revenue, appointed in accordance with section 25 of the Canada Revenue Agency Act (S.C. 1999, c. 17), may be affixed to the documents required for the purposes of the third paragraph of section 38 of the Tax Administration Act (chapter A-6.002).
2016-11-17M.O. 2016-11-17, s. 4
CHAPTER III
FINAL
2016-11-17, c. IIIM.O. 2016-11-17, c. III
5. (Omitted).
2016-11-17M.O. 2016-11-17, s. 5
SCHEDULE A
(s. 3)
CIVIL CODE OF QUÉBEC
1. In accordance with section 3 of the Regulation, the following persons are authorized to sign the documents required for the purposes of the following sections:
(a)  articles 1584 and 1595, article 1656 concerning an acquittance for subrogation, article 1697 concerning an acquittance for an amount whose exigibility is attested to by a certificate in accordance with section 13 of the Tax Administration Act (chapter A-6.002) and articles 2345, 2743, 2745, 2746, 2960 and 2983 of the Civil Code:
Headquarter positions
Director General, Collections
Director, Collections
Regional positions
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer / Complex Case Officer
Senior Collection Enforcement Officer
Technical Advisor, Revenue Collections
Collections Officer
Collections Contact Officer
(b)  articles 1641, 2723, 2725, 2730, 2755, 2757, 2760, 2767, 2771, 2779, 2784, 2942, 2949, 2951, 2956, 2982, 2995, 3003 and 3044 and the second paragraph of article 3068 of the Civil Code:
Regional positions
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
(c)  article 2654 of the Civil Code:
Headquarter positions
Director General, Collections
Director, Collections
Manager, Revenue Collections
Regional positions
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer / Complex Case Officer
Senior Collection Enforcement Officer
Technical Advisor, Revenue Collections
Collections Officer
Collections Contact Officer.
2. A facsimile of the signature of the holder of a position referred to in any of paragraphs a to c of section 1 may be affixed on the documents that the position holder is authorized to sign for the purposes of articles 1584, 1595 and 1641, article 1656 concerning an acquittance for subrogation, article 1697 concerning an acquittance for an amount whose exigibility is attested to by a certificate in accordance with section 13 of the Tax Administration Act and articles 2345, 2654, 2743, 2745, 2746, 2771, 2956, 2960, 2983 and 3044 of the Civil Code.
2016-11-17M.O. 2016-11-17, Sch. A
SCHEDULE B
(s. 3)
TAX ADMINISTRATION ACT
1. In accordance with section 3 of the Regulation, the following persons are authorized to sign the documents required for the purposes of the following sections:
(a)  sections 9.2, 12.0.3.1, 12.1, 15, 15.2, 15.2.1, 15.3, 15.3.0.1, 15.3.1, 15.4, 15.8 and 30.4 of the Tax Administration Act (chapter A-6.002):
Headquarter positions
Director General, Collections
Director, Collections
Regional positions
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer / Complex Case Officer
Senior Collection Enforcement Officer
Technical Advisor, Revenue Collections
Collections Officer
Collections Contact Officer
(b)  section 10 of the Tax Administration Act:
Headquarter positions
Director General, Collections
Director, Collections
Regional positions
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
(c)  section 12.2 of the Tax Administration Act:
Headquarter positions
Director General, Business Returns
Director, Business Accounting Division
Regional positions
Director, Tax Centre
Assistant Director, Business Division
Manager, Business Division
Team Leader, Business Division
(d)  sections 13 and 13.1 of the Tax Administration Act:
Headquarter positions
Director General, Collections
Director, Collections
Manager, Revenue Collections
Regional positions
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer / Complex Case Officer
Senior Collection Enforcement Officer
Technical Advisor, Revenue Collections
Collections Officer
Collections Contact Officer
(e)  section 14 of the Tax Administration Act:
Headquarter positions
Director General, GST/HST Directorate
Director, Large Business Audit and Program Integration Division
Director, Small and Medium Business Audit Division
Regional positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
(f)  section 17 of the Tax Administration Act:
Headquarter positions
Director General, Collections
Director, Collections
Regional positions
Director, Tax Centre
Director, Tax Services Office
(g)  section 17.1 of the Tax Administration Act:
Headquarter positions
Director General, Collections
Director, Collections
(h)  sections 17.2, 17.3, 17.4, 17.5 and 17.5.1 of the Tax Administration Act:
Headquarter positions
Director General, Business Returns
Director, GST/HST Returns and Rebates Processing Division
Manager, GST/HST Returns Processing
Regional positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Division
Assistant Director, Client Services Division
Manager, Business Division
Manager, GST/HST Returns Processing
Team Leader, GST/HST Returns Processing
(i)  section 21 of the Tax Administration Act:
Headquarter positions
Director General, Business Returns
Director, Business Accounting Division
Director, GST/HST Returns and Rebates Processing Division
Manager, Business Accounting Programs
Manager, GST/HST Returns Processing
Regional positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Division
Assistant Director, Client Services Division
Manager, Business Accounting Programs
Manager, Business Division
Manager, GST/HST Returns Processing
Team Leader, Business Accounting Programs
Team Leader, Business Division
Team Leader, GST/HST Returns Processing
(j)  section 30.1 of the Tax Administration Act:
Headquarter positions
Director General, Business Returns
Director General, Collections
Director, Business Accounting Division
Director, Collections
Regional positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Division
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Business Division
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Business Division
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer / Complex Case Officer
Senior Collection Enforcement Officer
Technical Advisor, Revenue Collections
Collections Officer
Collections Contact Officer
(k)  sections 31 and 31.1 of the Tax Administration Act:
Headquarter positions
Director General, Business Returns
Director General, Collections
Director, Business Accounting Division
Director, Collections
Manager, Revenue Collections
Regional positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Division
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Business Division
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Business Division
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer / Complex Case Officer
Senior Collection Enforcement Officer
Technical Advisor, Revenue Collections
Collections Officer
Collections Contact Officer
(l)  sections 34, 35, 35.5 and 35.6 of the Tax Administration Act:
Headquarter positions
Director General, Business Compliance
Director, Business Program Compliance
Regional positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, GST/HST Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
(m)  section 36 of the Tax Administration Act:
Headquarter positions
Director General, Business Compliance
Director General, Collections
Director, Business Program Compliance
Director, Collections
Manager, Revenue Collections
Regional positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, GST/HST Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
(n)  section 36.1 of the Tax Administration Act:
Regional positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
(o)  section 39 of the Tax Administration Act:
Headquarter positions
Director General, Collections
Director General, GST/HST Directorate
Director General, International and Large Business Directorate
Director, Aggressive GST/HST Planning and Refund Integrity Division
Director, Collections
Director, Electronic Commerce Compliance Division
Director, International Tax Division
Director, Large Business Audit and Program Integration Division
Director, Small and Medium Business Audit Division
Regional positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
(p)  section 39 of the Tax Administration Act in relation to a formal demand other than that sent to an advocate or notary:
Headquarter position
Manager, Revenue Collections
Regional positions
Director, International Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
(q)  sections 40.2, 40.3, 40.4, 40.5, 40.7 and 40.11 of the Tax Administration Act:
Regional positions
Director, Tax Services Office
Assistant Director, Criminal Investigations
Assistant Director, Audit
Assistant Director, GST/HST Audit
(r)  section 42 of the Tax Administration Act:
Headquarter positions
Director General, Business Compliance
Director General, Collections
Director, Collections
Regional positions
Director, International Tax Services Office
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, GST/HST Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Resource Officer / Complex Case Officer
Senior Collection Enforcement Officer
Technical Advisor, Revenue Collections
Collections Officer
Collections Contact Officer
(s)  section 58.1 of the Tax Administration Act:
Headquarter positions
Director General, Collections
Director, Collections
Regional positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, GST/HST Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer / Complex Case Officer
Senior Collection Enforcement Officer
Technical Advisor, Revenue Collections
Collections Officer
Collections Contact Officer
(t)  section 68.0.2 of the Tax Administration Act:
Headquarter positions
Director General, Criminal Investigations Directorate
Director, Criminal Investigations Division
Regional positions
Director, Tax Services Office
Assistant Director, Criminal Investigations
Manager, Criminal Investigations
Case Manager, Criminal Investigations
(u)  sections 93.1.4 and 93.1.6 of the Tax Administration Act:
Headquarter positions
Director, Tax and Charities Appeals Directorate
Manager, Tax and Charities Appeals Directorate
Regional positions
Large Objections Case Manager
Manager, Appeals
Chief of Appeals
Team Leader, Appeals
(v)  section 94.1 of the Tax Administration Act:
Headquarter positions
Director General, Collections
Director General, GST/HST Directorate
Director General, Taxpayer Relief, Service Feedback and CPP/EI Appeals Directorate
Director, Collections
Director, Large Business Audit and Program Integration Division
Director, Programs Division, Taxpayer Relief, Service Feedback and CPP/EI Appeals Directorate
Director, Small and Medium Business Audit Division
Manager, Revenue Collections
Regional positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, GST/HST Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Chief of Appeals
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Taxpayer Relief.
2. A facsimile of the signature of the holder of a position referred to in any of paragraphs a to v of section 1 may be affixed on the documents that the position holder is authorized to sign for the purposes of sections 9.2, 10, 12.0.3.1, 12.1, 13, 13.1, 14, 15, 15.2, 15.2.1, 15.3, 15.3.0.1, 15.3.1, 15.4, 15.8, 17, 17.1, 17.2, 17.3, 17.4, 17.5, 17.5.1, 30.1, 30.4, 31, 31.1, 36, 39, 40.2, 40.11, 58.1, 93.1.4, 93.1.6 and 94.1 of the Tax Administration Act.
2016-11-17M.O. 2016-11-17, Sch. B
SCHEDULE C
(s. 3)
CODE OF CIVIL PROCEDURE
1. In accordance with section 3 of the Regulation, the following persons are authorized to sign the documents required for the purposes of articles 191, 604, 643, 655.1 and 910.2 of the Code of Civil Procedure (chapter C-25), as they read before 1 January 2016, and articles 215, 216, 666, 685, 749, 766, 769 and 773 of the Code of Civil Procedure (chapter C-25.01):
Regional positions
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer / Complex Case Officer
Senior Collection Enforcement Officer
Technical Advisor, Revenue Collections
Collections Officer
Collections Contact Officer.
2. A facsimile of the signature of the holder of a position referred to in section 1 may be affixed on the documents that the position holder is authorized to sign under that section 1.
2016-11-17M.O. 2016-11-17, Sch. C
SCHEDULE D
(s. 3)
CODE OF PENAL PROCEDURE
1. In accordance with section 3 of the Regulation, the following person is authorized to sign the documents required for the purposes of article 66 of the Code of Penal Procedure (chapter C-25.1):
Headquarter position
Director, Criminal Investigations Division.
2. A facsimile of the signature of the holder of the position referred to in section 1 may be affixed on the documents that the position holder is authorized to sign under that section 1.
2016-11-17M.O. 2016-11-17, Sch. D
SCHEDULE E
(s. 3)
ACT RESPECTING THE LEGAL PUBLICITY OF ENTERPRISES
1. In accordance with section 3 of the Regulation, the following persons are authorized to sign the documents required for the purposes of section 64 of the Act respecting the legal publicity of enterprises (chapter P-44.1):
Regional positions
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer / Complex Case Officer
Senior Collection Enforcement Officer
Technical Advisor, Revenue Collections
Collections Officer
Collections Contact Officer.
2. A facsimile of the signature of the holder of a position referred to in section 1 may be affixed on the documents the position holder is authorized to sign under that section 1.
2016-11-17M.O. 2016-11-17, Sch. E
SCHEDULE F
(s. 3)
BUSINESS CORPORATIONS ACT
1. In accordance with section 3 of the Regulation, the following persons are authorized to sign the documents required for the purposes of sections 17 and 365 of the Business Corporations Act (chapter S-31.1):
Regional positions
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer / Complex Case Officer
Senior Collection Enforcement Officer
Technical Advisor, Revenue Collections
Collections Officer
Collections Contact Officer.
2. A facsimile of the signature of the holder of a position referred to in section 1 may be affixed on the documents that the position holder is authorized to sign under that section 1.
2016-11-17M.O. 2016-11-17, Sch. F
SCHEDULE G
(s. 3)
ACT RESPECTING THE QUÉBEC SALES TAX
1. In accordance with section 3 of the Regulation, the following persons are authorized to sign the documents required for the purposes of the following sections:
(a)  sections 42.0.19, 297.0.7, 297.0.13, 415.0.4, 415.0.6, 416, 416.1, 433.16, 433.16.2, 433.19.7, 443 and 458.1.2 of the Act respecting the Québec sales tax (chapter T-0.1):
Regional positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
(b)  section 56 of the Act respecting the Québec sales tax:
Headquarter positions
Director General, Excise and GST/HST Rulings Directorate
Director, Financial Institutions and Real Property Division
(c)  section 75.1 of the Act respecting the Québec sales tax:
Headquarter positions
Director General, Business Compliance
Director General, Business Returns
Director General, Collections
Director, Business Program Compliance
Director, Collections
Manager, Business Number
Manager, GST/HST Returns and Rebates Processing Division
Manager, Revenue Collections
Regional positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Returns
Assistant Director, GST/HST Audit
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, Business Returns
Manager, GST/HST Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, Business Number
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
(d)  subparagraph c du paragraph 1 of section 75.9, sections 289.9, 289.10 and 335.1, subparagraph 3 of the second paragraph of section 433.15.5, section 433.19.16, subparagraph 3 of the fourth paragraph of section 433.22, the third paragraph of section 433.23, sections 459.3 and 459.5, subparagraph 3 of the fifth paragraph of section 470.2, the third paragraph of section 470.3, subparagraph 3 of the sixth paragraph of section 470.5 and the second paragraph of section 470.7 of the Act respecting the Québec sales tax:
Headquarter positions
Director General, Excise and GST/HST Rulings Directorate
Director, Financial Institutions and Real Property Division
Regional positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit
(e)  sections 166 and 167, the first and second paragraphs of section 433.15.7 and sections 433.15.8, 433.19.13 and 433.19.17 of the Act respecting the Québec sales tax:
Headquarter positions
Director General, Excise and GST/HST Rulings Directorate
Director, Financial Institutions and Real Property Division
Regional positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
(f)  section 202 of the Act respecting the Québec sales tax:
Headquarter positions
Director General, Excise and GST/HST Rulings Directorate
Director General, GST/HST Directorate
Director, Aggressive GST/HST Planning and Refund Integrity Division
Director, Electronic Commerce Compliance Division
Director, Large Business Audit and Program Integration Division
Director, Small and Medium Business Audit Division
Regional positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit
(g)  sections 289.11, 289.12, 340, 341, 341.0.1, 475, 476 and 477 of the Act respecting the Québec sales tax:
Regional positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Manager, Audit
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, GST/HST Audit
(h)  section 297.0.2.3 of the Act respecting the Québec sales tax:
Headquarter positions
Director General, Business Returns
Director, Business Number
Manager, Business Number
Manager, GST/HST Returns Processing
Regional positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Division
Assistant Director, Business Returns
Assistant Director, Client Services Division
Assistant Director, GST/HST Audit
Manager, Audit
Manager, Business Division
Manager, Business Returns
Manager, GST/HST Audit
Team Leader, Audit
Team Leader, Business Division
Team Leader, Business Returns
Team Leader, GST/HST Audit
(i)  sections 317.1 and 317.2 of the Act respecting the Québec sales tax:
Headquarter positions
Director General, Collections
Director, Collections
Regional positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Audit
Manager, GST/HST Audit
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Audit
Team Leader, GST/HST Audit
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
(j)  section 350.0.5 of the Act respecting the Québec sales tax:
Headquarter positions
Director General, Excise and GST/HST Rulings Directorate
Director General, GST/HST Directorate
Director, Financial Institutions and Real Property Division
Director, Large Business Audit and Program Integration Division
Director, Small and Medium Business Audit Division
Regional positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, GST/HST Audit
(k)  section 370.12 of the Act respecting the Québec sales tax:
Headquarter positions
Deputy Assistant Commissioner, Tax and Regulatory Affairs
Director General, Business Returns
Director, GST/HST Returns and Rebates Processing Division
Manager, GST/HST Rebates Processing
Regional positions
Director, Summerside Tax Centre
Director, Tax Services Office
Assistant Director, Legislative Policy and Regulatory Affairs Programs
Assistant Director, Rebates Division, Summerside Tax Centre
Manager, GST/HST Rebates Processing, Summerside Tax Centre
Team Leader, Detailed Enquiries and Complex Assessing, Summerside Tax Centre
(l)  section 415 of the Act respecting the Québec sales tax:
Headquarter positions
Director General, Business Compliance
Director General, Business Returns
Director, Business Accounting Division
Director, Business Number
Director, Business Program Compliance
Director, GST/HST Returns and Rebates Processing Division
Manager, Business Number
Manager, GST/HST Returns and Rebates Processing Division
Manager, Revenue Collections
Regional positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Returns
Assistant Director, Client Services Division
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, New Intake / Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Co-ordinator, Employer Accounts
(m)  sections 415.0.2 and 415.0.3 of the Act respecting the Québec sales tax:
Headquarter positions
Director General, Business Compliance
Director General, Business Returns
Director, Business Accounting Division
Director, Business Number
Director, Business Program Compliance
Manager, Business Number
Manager, GST/HST Returns Processing
Manager, Revenue Collections
Regional positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Division
Assistant Director, Business Returns
Assistant Director, Client Services Division
Assistant Director, GST/HST Audit
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Business Division
Manager, Business Returns
Manager, Employer Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Business Division
Team Leader, Business Returns
Team Leader, New Intake / Projects
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Team Leader, Trust Compliance
Co-ordinator, Employer Accounts
(n)  sections 416.2 and 416.4 of the Act respecting the Québec sales tax:
Headquarter positions
Director General, Business Returns
Director, Business Number
Manager, Business Number
Manager, GST/HST Returns Processing
Regional positions
Director, International Tax Services Office
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Division
Assistant Director, Business Returns
Assistant Director, Client Services Division
Assistant Director, GST/HST Audit
Manager, Business Division
Manager, Business Returns
Team Leader, Business Division
Team Leader, Business Returns
(o)  section 418 of the Act respecting the Québec sales tax:
Headquarter positions
Director General, Business Returns
Director, Business Number
Manager, Business Number
Manager, GST/HST Returns Processing
Regional positions
Director, Tax Services Office
Assistant Director, Audit
Assistant Director, Business Division
Assistant Director, Business Returns
Assistant Director, Client Services Division
Assistant Director, GST/HST Audit
Manager, Business Division
Manager, Business Returns
Team Leader, Business Division
Team Leader, Business Returns
(p)  section 433.18 of the Act respecting the Québec sales tax:
Headquarter positions
Deputy Assistant Commissioner, Tax and Regulatory Affairs
Director General, Excise and GST/HST Rulings Directorate
Director, Financial Institutions and Real Property Division
Regional positions
Director, Tax Services Office
Assistant Director, Legislative Policy and Regulatory Affairs Programs.
2. A facsimile of the signature of the holder of a position referred to in any of paragraphs a to p of section 1 may be affixed on the documents that the position holder is authorized to sign for the purposes of sections 42.0.19, 297.0.2.3, 415, 415.0.2, 415.0.3, 416, 416.1, 416.2, 416.4 and 418, subparagraph 3 of the second paragraph of section 433.15.5, the first and second paragraphs of section 433.15.7, sections 433.15.8, 433.16, 433.16.2, 433.18, 433.19.7, 433.19.13, 433.19.16 and 433.19.17, subparagraph 3 of the fourth paragraph of section 433.22, the third paragraph of section 433.23, section 443, subparagraph 3 of the fifth paragraph of section 470.2, the third paragraph of section 470.3, subparagraph 3 of the sixth paragraph of section 470.5 and the second paragraph of section 470.7 of the Act respecting the Québec sales tax.
2016-11-17M.O. 2016-11-17, Sch. G
SCHEDULE H
(s. 3)
BANKRUPTCY AND INSOLVENCY ACT
1. In accordance with section 3 of the Regulation, the following persons are authorized to sign the documents required for the purposes of subsection 13 of section 50, subsection 1 of section 50.1, subsection 1.1 of section 60, subsection 1 of section 81, subsection 2 of section 124 and subsection 1 of section 128 concerning the delivery of a proof of claim, and sections 54 and 109 concerning the appointment of a proxyholder, of the Bankruptcy and Insolvency Act (R.S.C. 1985, c. B-3):
Headquarter positions
Director General, Collections
Director, Collections
Regional positions
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer / Complex Case Officer
Senior Collection Enforcement Officer
Technical Advisor, Revenue Collections
Collections Officer
Collections Contact Officer.
2. A facsimile of the signature of the holder of a position referred to in section 1 may be affixed on the documents that the position holder is authorized to sign under that section 1.
2016-11-17M.O. 2016-11-17, Sch. H
SCHEDULE I
(s. 3)
BILLS OF EXCHANGE ACT
1. In accordance with section 3 of the Regulation, the following persons are authorized to sign the documents required for the purposes of section 62 of the Bills of Exchange Act (R.S.C. 1985, c. B-4) concerning endorsement of a cheque that is payable to two or more payees:
Regional positions
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer / Complex Case Officer
Senior Collection Enforcement Officer
Technical Advisor, Revenue Collections
Collections Officer
Collections Contact Officer.
2. A facsimile of the signature of the holder of a position referred to in section 1 may be affixed on the documents that the position holder is authorized to sign under that section 1.
2016-11-17M.O. 2016-11-17, Sch. I
SCHEDULE J
(s. 3)
COMPANIES’ CREDITORS ARRANGEMENT ACT
1. In accordance with section 3 of the Regulation, the following persons are authorized to sign the documents required for the purposes of subsection 1 of section 5.1 and section 20 concerning the delivery of a proof of claim, and section 6 concerning the appointment of a proxyholder and the delivery of a proof of claim, of the Companies’ Creditors Arrangement Act (R.S.C. 1985, c. C-36):
Headquarter positions
Director General, Collections
Director, Collections
Regional positions
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer / Complex Case Officer
Senior Collection Enforcement Officer
Technical Advisor, Revenue Collections
Collections Officer
Collections Contact Officer.
2. A facsimile of the signature of the holder of a position referred to in section 1 may be affixed on the documents that the position holder is authorized to sign under that section 1.
2016-11-17M.O. 2016-11-17, Sch. J
SCHEDULE K
(s. 3)
CANADA BUSINESS CORPORATIONS ACT
1. In accordance with section 3 of the Regulation, the following persons are authorized to sign the documents required for the purposes of section 209 of the Canada Business Corporations Act (R.S.C. 1985, c. C-44):
Regional positions
Director, Tax Services Office
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer / Complex Case Officer
Senior Collection Enforcement Officer
Technical Advisor, Revenue Collections
Collections Officer
Collections Contact Officer.
2. A facsimile of the signature of the holder of a position referred to in section 1 may be affixed on the documents that the position holder is authorized to sign under that section 1.
2016-11-17M.O. 2016-11-17, Sch. K
SCHEDULE L
(s. 3)
REGULATION RESPECTING FISCAL ADMINISTRATION
1. In accordance with section 3 of the Regulation, the following persons are authorized to sign the documents required for the purposes of section 96R17 of the Regulation respecting fiscal administration (chapter A-6.002, r. 1):
Headquarter positions
Director General, Business Returns
Director General, Collections
Director, Collections
Director, GST/HST Returns and Rebates Processing Division
Manager, GST/HST Returns Processing
Manager, Revenue Collections
Regional positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Division
Assistant Director, Client Services Division
Assistant Director, Revenue Collections
Assistant Director, Revenue Collections and Client Services
Manager, Business Division
Manager, GST/HST Returns Processing
Manager, Revenue Collections
Manager, Revenue Collections and Client Services
Team Leader, GST/HST Returns Processing
Team Leader, Revenue Collections
Team Leader, Revenue Collections and Client Services
Resource Officer / Complex Case Officer
Senior Collection Enforcement Officer
Technical Advisor, Revenue Collections
Collections Officer
Collections Contact Officer.
2. A facsimile of the signature of the holder of a position referred to in section 1 may be affixed on the documents that the position holder is authorized to sign under that section 1.
2016-11-17M.O. 2016-11-17, Sch. L
SCHEDULE M
(s. 3)
REGULATION RESPECTING THE QUÉBEC SALES TAX
1. In accordance with section 3 of the Regulation, the following persons are authorized to sign the documents required for the purposes of section 442R4 of the Regulation respecting the Québec sales tax (chapter T-0.1, r. 2):
Headquarter positions
Director General, Business Returns
Director, Business Accounting Division
Director, GST/HST Returns and Rebates Processing Division
Manager, Business Accounting Programs
Manager, GST/HST Rebates Processing
Manager, GST/HST Returns and Rebates Development Section
Manager, GST/HST Returns Processing
Regional positions
Director, Tax Centre
Director, Tax Services Office
Assistant Director, Business Division
Assistant Director, Business Division, Summerside Tax Centre
Assistant Director, Client Services Division
Manager, Business Accounting Programs
Manager, Business Division
Manager, GST/HST Rebates Processing
Manager, GST/HST Returns Processing
Team Leader, Business Accounting Programs
Team Leader, GST/HST Rebates Processing
Team Leader, GST/HST Returns Processing.
2016-11-17M.O. 2016-11-17, Sch. M
REFERENCES
M.O. 2016-11-17, 2016 G.O. 2, 4139