71. The senior director of relations with individuals is authorized to sign the documents required for the purposes of
(1) the provisions referred to in the first paragraph of sections 72 to 74; 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 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 (chapter A-6.002).
M.O. 2012-01-20, s. 71; M.O. 2013-10-10, s. 24.