A-7.003, r. 1 - Regulation respecting the signing of certain deeds, documents and writings of the Agence du revenu du Québec

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54. A service head who carries out duties in the Bureau de la lutte contre l’évasion fiscale or the Direction de la recherche en technologies liées au contrôle fiscal of the Direction principale de la recherche et de l’innovation is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in sections 54.1 to 56;
(2)  sections 34, 35, 35.5, 35.6 and 36, the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary, section 71 in relation to a request for information, other than a request for an information file referred to in section 71.0.2, and section 86 of the Tax Administration Act (chapter A-6.002);
(3)  article 2631 of the Civil Code;
(4)  article 66 of the Code of Penal Procedure (chapter C-25.1);
(5)  section 9.2 of the Companies Act (chapter C-38);
(6)  sections 7.3, 21.22 and 21.24, subparagraph ii of subparagraph b of the second paragraph of section 93.3.1, sections 359.8.1, 359.12.1, 361, 525 and 581, subparagraph d of the second paragraph of section 677 and sections 725.1.6, 726.6.2, 851.48, 1006, 1056.4 and 1056.4.0.1 of the Taxation Act (chapter I-3);
(7)  section 64 of the Act respecting the legal publicity of enterprises (chapter P-44.1);
(8)  sections 17 and 365 of the Business Corporations Act (chapter S-31.1);
(9)  sections 56 and 75.1, subparagraph c of paragraph 1 of section 75.9, sections 202, 350.56.1, 350.56.3, 350.56.4, 415, 416, 416.1, 417 and 417.1, the first paragraph of section 418, subparagraph 3 of the second paragraph of section 434 and sections 458.1.2, 458.6, 473.3, 473.7, 475, 476 and 477 of the Act respecting the Québec sales tax (chapter T-0.1);
(10)  section 442R4 of the Regulation respecting the Québec sales tax (chapter T-0.1, r. 2); and
(11)  sections 14.1 and 33 of the Fuel Tax Act (chapter T-1).
A facsimile of the signature of a holder of the position referred to in the first paragraph may be affixed to the documents required for the purposes of the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary and section 94.1 of the Tax Administration Act, article 66 of the Code of Penal Procedure, paragraph f of subsection 2 of section 1000 and section 1001 of the Taxation Act and sections 416, 416.1, 417 and 417.1 and the first paragraph of section 418 of the Act respecting the Québec sales tax.
M.O. 2012-01-20, s. 54; M.O. 2013-10-10, s. 18; 2016-10-12M.O. 2016-10-12, s. 32; 2017-08-29M.O. 2017-08-29, s. 41; 2018-07-31M.O. 2018-07-31, s. 24; 2019-12-18M.O. 2019-12-18, s. 42.
54. A service head or a division head who carries out duties in the Bureau de la lutte contre l’évasion fiscale or the Direction de la recherche en technologies liées au contrôle fiscal of the Direction principale de la recherche et de l’innovation is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in sections 54.1 to 56;
(2)  sections 34, 35, 35.5, 35.6 and 36, the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary, section 71 in relation to a request for information, other than a request for an information file referred to in section 71.0.2, and section 86 of the Tax Administration Act (chapter A-6.002);
(3)  article 2631 of the Civil Code;
(4)  article 66 of the Code of Penal Procedure (chapter C-25.1);
(5)  section 9.2 of the Companies Act (chapter C-38);
(6)  sections 7.3, 21.22 and 21.24, subparagraph ii of subparagraph b of the second paragraph of section 93.3.1, sections 359.8.1, 359.12.1, 361, 525 and 581, subparagraph d of the second paragraph of section 677 and sections 725.1.6, 726.6.2, 851.48, 1006, 1056.4 and 1056.4.0.1 of the Taxation Act (chapter I-3);
(7)  section 64 of the Act respecting the legal publicity of enterprises (chapter P-44.1);
(8)  sections 17 and 365 of the Business Corporations Act (chapter S-31.1);
(9)  sections 56 and 75.1, subparagraph c of paragraph 1 of section 75.9, sections 202, 350.56.1, 350.56.3, 350.56.4, 415, 416, 416.1, 417 and 417.1, the first paragraph of section 418, subparagraph 3 of the second paragraph of section 434 and sections 458.1.2, 458.6, 473.3, 473.7, 475, 476 and 477 of the Act respecting the Québec sales tax (chapter T-0.1);
(10)  section 442R4 of the Regulation respecting the Québec sales tax (chapter T-0.1, r. 2); and
(11)  sections 14.1 and 33 of the Fuel Tax Act (chapter T-1).
A facsimile of the signature of a holder of a position referred to in the first paragraph may be affixed to the documents required for the purposes of the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary and section 94.1 of the Tax Administration Act, article 66 of the Code of Penal Procedure, paragraph f of subsection 2 of section 1000 and section 1001 of the Taxation Act and sections 416, 416.1, 417 and 417.1 and the first paragraph of section 418 of the Act respecting the Québec sales tax.
M.O. 2012-01-20, s. 54; M.O. 2013-10-10, s. 18; 2016-10-12M.O. 2016-10-12, s. 32; 2017-08-29M.O. 2017-08-29, s. 41; 2018-07-31M.O. 2018-07-31, s. 24.
54. A service head at the Bureau de la lutte contre l’évasion fiscale at the Direction principale de la recherche et de l’innovation is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in sections 54.1, 55 and 56;
(2)  sections 34, 35, 35.5, 35.6 and 36, the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary, section 71 in relation to a request for information, other than a request for an information file referred to in section 71.0.2, and section 86 of the Tax Administration Act (chapter A-6.002);
(3)  article 2631 of the Civil Code;
(4)  article 66 of the Code of Penal Procedure (chapter C-25.1);
(5)  section 9.2 of the Companies Act (chapter C-38);
(6)  sections 7.3, 21.22 and 21.24, subparagraph ii of subparagraph b of the second paragraph of section 93.3.1, sections 359.8.1, 359.12.1, 361, 500, 525 and 581, subparagraph d of the second paragraph of section 677 and sections 725.1.6, 726.6.2, 851.48, 1006, 1056.4 and 1056.4.0.1 of the Taxation Act (chapter I-3);
(7)  section 64 of the Act respecting the legal publicity of enterprises (chapter P-44.1);
(8)  sections 17 and 365 of the Business Corporations Act (chapter S-31.1);
(9)  sections 56 and 75.1, subparagraph c of paragraph 1 of section 75.9, sections 202, 415, 416, 416.1, 417 and 417.1, the first paragraph of section 418, subparagraph 3 of the second paragraph of section 434 and sections 458.1.2, 458.6, 473.3, 473.7, 475, 476 and 477 of the Act respecting the Québec sales tax (chapter T-0.1);
(10)  section 442R4 of the Regulation respecting the Québec sales tax (chapter T-0.1, r. 2); and
(11)  sections 14.1 and 33 of the Fuel Tax Act (chapter T-1).
A facsimile of the signature of a holder of the position referred to in the first paragraph may be affixed to the documents required for the purposes of the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary and section 94.1 of the Tax Administration Act, article 66 of the Code of Penal Procedure, paragraph f of subsection 2 of section 1000 and section 1001 of the Taxation Act and sections 416, 416.1, 417 and 417.1 and the first paragraph of section 418 of the Act respecting the Québec sales tax.
M.O. 2012-01-20, s. 54; M.O. 2013-10-10, s. 18; 2016-10-12M.O. 2016-10-12, s. 32; 2017-08-29M.O. 2017-08-29, s. 41.
54. A service head at the Bureau de la lutte contre l’évasion fiscale at the Direction principale de la recherche et de l’innovation is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in sections 54.1, 55 and 56;
(2)  sections 34, 35, 35.5, 35.6 and 36, the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary, section 71 in relation to a request for information, other than a request for an information file referred to in section 71.0.2, and section 86 of the Tax Administration Act (chapter A-6.002);
(3)  article 2631 of the Civil Code;
(4)  article 66 of the Code of Penal Procedure (chapter C-25.1);
(5)  section 9.2 of the Companies Act (chapter C-38);
(6)  sections 7.3, 21.22 and 21.24, subparagraph ii of subparagraph b of the second paragraph of section 93.3.1, sections 359.8.1, 359.12.1, 361, 500, 525 and 581, subparagraph d of the second paragraph of section 677 and sections 725.1.6, 726.6.2, 851.48, 1006, 1056.4 and 1056.4.0.1 of the Taxation Act (chapter I-3);
(7)  section 64 of the Act respecting the legal publicity of enterprises (chapter P-44.1);
(8)  sections 17 and 365 of the Business Corporations Act (chapter S-31.1);
(9)  sections 56 and 75.1, subparagraph c of paragraph 1 of section 75.9, sections 202, 415, 416, 416.1, 417 and 417.1, the first paragraph of section 418, subparagraph 3 of the second paragraph of section 434 and sections 458.1.2, 458.6, 473.3, 473.7, 475, 476 and 477 of the Act respecting the Québec sales tax (chapter T-0.1);
(10)  section 442R4 of the Regulation respecting the Québec sales tax (chapter T-0.1, r. 2); and
(11)  sections 14.1 and 33 of the Fuel Tax Act (chapter T-1).
M.O. 2012-01-20, s. 54; M.O. 2013-10-10, s. 18; 2016-10-12M.O. 2016-10-12, s. 32.
54. A service head at the Bureau de la lutte contre l’évasion fiscale at the Direction principale de la recherche et de l’innovation is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in sections 55 and 56;
(2)  sections 34, 35, 35.5, 35.6 and 36, the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary, section 71 in relation to a request for information, other than a request for an information file referred to in section 71.0.2, and section 86 of the Tax Administration Act (chapter A-6.002);
(3)  article 2631 of the Civil Code;
(4)  article 66 of the Code of Penal Procedure (chapter C-25.1);
(5)  section 9.2 of the Companies Act (chapter C-38);
(6)  sections 7.3, 21.22, 21.24, 500 and 525, subparagraph d of the second paragraph of section 677, sections 726.6.2, 851.48, 1006, 1056.4 and 1056.4.0.1 of the Taxation Act (chapter I-3);
(7)  section 64 of the Act respecting the legal publicity of enterprises (chapter P-44.1);
(8)  sections 17 and 365 of the Business Corporations Act (chapter S-31.1);
(9)  sections 56 and 75.1, subparagraph c of paragraph 1 of section 75.9, sections 202, 415, 416, 417, 417.1 and 418, subparagraph 3 of the second paragraph of section 434 and sections 458.1.2, 458.6, 473.3, 473.7, 475, 476 and 477 of the Act respecting the Québec sales tax (chapter T-0.1); and
(10)  section 442R4 of the Regulation respecting the Québec sales tax (chapter T-0.1, r. 2).
M.O. 2012-01-20, s. 54; M.O. 2013-10-10, s. 18.
54. A service head at the Bureau de la lutte contre l’évasion fiscale at the Direction principale de la recherche et de l’innovation is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in sections 55 and 56;
(2)  sections 34, 35, 35.5, 35.6 and 36, the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary and sections 71 and 86 of the Tax Administration Act (chapter A-6.002);
(3)  article 2631 of the Civil Code;
(4)  article 66 of the Code of Penal Procedure (chapter C-25.1);
(5)  section 9.2 of the Companies Act (chapter C-38);
(6)  sections 7.3, 21.22, 21.24, 500 and 525, subparagraph d of the second paragraph of section 677, sections 726.6.2, 851.48, 1006, 1056.4 and 1056.4.0.1 of the Taxation Act (chapter I-3);
(7)  section 64 of the Act respecting the legal publicity of enterprises (chapter P-44.1);
(8)  sections 17 and 365 of the Business Corporations Act (chapter S-31.1);
(9)  sections 56 and 75.1, subparagraph c of paragraph 1 of section 75.9, sections 202, 415, 416, 417, 417.1 and 418, subparagraph 3 of the second paragraph of section 434 and sections 458.1.2, 458.6, 473.3, 473.7, 475, 476 and 477 of the Act respecting the Québec sales tax (chapter T-0.1); and
(10)  section 442R4 of the Regulation respecting the Québec sales tax (chapter T-0.1, r. 2).
M.O. 2012-01-20, s. 54.