96.2. A financial management officer who is governed by the collective labour agreement for professionals or a 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 of the Direction principale de la vérification des entreprises (Montréal) is authorized to sign the documents required for the purposes of
(1) the provisions referred to in the first paragraph of section 98;
(2) section 13.15.1 of the Tobacco Tax Act (chapter I-2).
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 section 2 of the Mining Tax Act (chapter I-0.4), sections 7.0.6, 1016, 1051.1 and 1051.2 of the Taxation Act (chapter I-3) and of sections 350.23.9, 350.23.10, 427.5 and 427.6 of the Act respecting the Québec sales tax (chapter T-0.1).
M.O. 2013-10-10, s. 46; M.O. 2015-09-24, s. 34.