66.21. A tax adviser who is governed by the collective labour agreement for professionals and who carries out duties at the Direction du Centre des relations avec la clientèle des programmes sociofiscaux 2 is authorized to sign the documents required for the purposes of
(1) the provisions referred to in section 66.23; and
(1) sections 36 and 94.1 of the Tax Administration Act (chapter A-6.002).
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 section 94.1 of the Tax Administration Act.