96.1. A higher complexity tax audit officer who is governed by the collective labour agreement for public servants and who carries out duties in the Service de vérification E at the Direction de la vérification 3 at the Direction principale de la vérification des entreprises (Montréal) is authorized to sign the documents required for the purposes of the provisions referred to in the first paragraph of sections 96.2, 97 and 98.
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 sections 7.0.6, 1016, 1051.1 and 1051.2 of the Taxation Act (chapter I-3).
M.O. 2013-10-10, s. 46; M.O. 2015-09-24, s. 33; M.O. 2016-10-12, s. 6211.