61. The director of the Direction de la comptabilisation et de la non-production des déclarations de particuliers is authorized to sign the documents required for the purposes of
(1) the provisions referred to in the first paragraph of sections 62 and 63;
(2) section 39 of the Tax Administration Act (chapter A-6.002); and
(3) article 2631 of the Civil Code.
A facsimile of the signature of the 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 and section 94.1 of the Tax Administration Act and paragraph f of subsection 2 of section 1000 and 1001 of the Taxation Act (chapter I-3).