70.3. A service head of accounting or service head of failure to file individual income tax returns is authorized to sign the documents required for the purposes of
(1) the provisions referred to in the first paragraph of sections 70.3.1 and 70.4;
(2) sections 36 and 86 of the Tax Administration Act (chapter A-6.002);
(3) sections 1056.4, 1056.4.0.1, 1098, 1100 and 1102.1 of the Taxation Act (chapter I-3);
(4) 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 the 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 of section 94.1 of the Tax Administration Act and for the purposes of paragraph f of subsection 2 of section 1000 and of section 1001 of the Taxation Act.
M.O. 2013-10-10, s. 22; M.O. 2014-10-30, s. 29.