70.7. A tax research officer who is governed by the collective labour agreement for professionals or an office clerk who is governed by the collective labour agreement for public servants and who carries out duties in a tax audit service is authorized to sign the documents required for the purposes of
(1) sections 14, 31, 58.1 and 94.1 of the Tax Administration Act (chapter A-6.002);
(2) the first paragraph of section 6.3, paragraph c of section 21.4.10, paragraph b and subparagraph i of paragraphs c and d of the first paragraph of section 21.4.11, sections 84.1, 85 and 98, the second paragraph of section 647, section 776.49 and section 1029.8.61.63 of the Taxation Act (chapter I-3).
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 section 94.1 of the Tax Administration Act.
M.O. 2013-10-10, s. 22; M.O. 2015-09-24, s. 16.