89. Subject to sections 86.1 and 87, a senior director of business audits is authorized to sign the documents required for the purposes of
(1) the provisions referred to in the first paragraph of sections 94 and 96 to 98 and section 99;
(2) section 17.2 and 17.4 of the Tax Administration Act (chapter A-6.002); and
(3) section 358.0.2, subparagraph ii of paragraph a of section 7184.108.40.206 and sections 851.48, 905.0.7 and 905.0.19 of the Taxation Act (chapter I-3).
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 article 66 of the Code of Penal Procedure (chapter C-25.1), section 36.1 of the Mining Tax Act (chapter I-0.4), paragraph f of subsection 2 of section 1000 and section 1001 of the Taxation Act and sections 985.9R2 and 985.9R3 of the Regulation respecting the Taxation Act (chapter I-3, r. 1).
M.O. 2012-01-20, s. 89; M.O. 2012-12-06, s. 62; M.O. 2013-10-10, s. 38; M.O. 2015-09-24, s. 30.