70.3.1. A financial management officer who is governed by the collective labour agreement for professionals or a tax audit officer, an information officer or an office clerk who is governed by the collective labour agreement for public servants and who carries out duties in the Service du contrôle fiscal L, the Service du contrôle fiscal M or the Service du contrôle fiscal N is authorized to sign the documents required for the purposes of
(1) the provisions referred to in the first paragraph of section 70.4;
(2) article 2631 of the Civil Code.
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 a notary and of section 94.1 of the Tax Administration Act (chapter A-6.002) and for the purposes of paragraph f of subsection 2 of section 1000 and of section 1001 of the Taxation Act (chapter I-3).
M.O. 2014-10-30, s. 30; M.O. 2017-08-29, s. 491.