70.0.1. The senior director of tax audit of individuals (Québec) is authorized to sign the documents required for the purposes of
(1) the provisions referred to in sections 70.0.2 to 70.0.4 and the first paragraph of sections 70.2 to 70.7;
(2) section 17.4.1 of the Tax Administration Act (chapter A-6.002); and
(3) section 681 of the Act respecting the Québec sales tax (chapter T-0.1).
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 section 94.1 of the Tax Administration Act.
M.O. 2015-09-24, s. 11; M.O. 2016-10-12, s. 371.