95. An audit service head at the Direction principale de la vérification des entreprises (Montréal) or an audit service head at the Direction principale de la vérification des entreprises (Capitale-Nationale et autres régions) is authorized to sign the documents required for the purposes of
(1) the provisions referred to in the first paragraph of sections 96 to 98 and section 99; and
(2) sections 27.1.1 and 51.1 of the Fuel Tax Act (chapter T-1).
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 of the Tax Administration Act (chapter A-6.002) in relation to a formal demand other than that sent to an advocate or notary, sections 2 and 36.1 of the Mining Tax Act (chapter I-0.4), section 7.0.6, paragraph f of subsection 2 of section 1000 and sections 1001, 1016, 1051.1 and 1051.2 of the Taxation Act (chapter I-3) and sections 350.23.9, 350.23.10, 416, 416.1, 417, 417.1, 418, 427.5 and 427.6 of the Act respecting the Québec sales tax (chapter T-0.1).
M.O. 2012-01-20, s. 95; M.O. 2012-12-06, s. 67; M.O. 2013-10-10, s. 43; M.O. 2015-09-24, s. 31.