67. A regional director of tax audit of individuals is authorized to sign the documents required for the purposes of
(1) the provisions referred to in the first paragraph of sections 68 to 70; and
(2) the second paragraph of section 45 of the Act respecting the application of the Taxation Act (chapter I-4).
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 (chapter A-6.002).