78.1. A financial management officer (team leader) who is governed by the collective labour agreement for professionals and who carries out duties at the Direction de la vérification des taxes is authorized to sign the documents required for the purposes of
(1) the provisions referred to in the first paragraph of sections 79.1 to 80; and
(2) subparagraph 3 of the third paragraph of sections 289.9 and 289.10 and sections 289.11 and 289.12 of the Act respecting the Québec sales tax (chapter T-0.1).
A facsimile of the signature of a holder of the position referred to in the first paragraph may be affixed to the documents required for the purposes of sections 350.23.9, 350.23.10, 427.5 and 427.6 of the Act respecting the Québec sales tax.