97. Subject to section 96.1, a financial management officer (team leader), a financial management officer (expert level) or a financial management officer (emeritus level) who is governed by the collective labour agreement for professionals or a higher complexity tax audit officer who is governed by the collective labour agreement for public servants is authorized to sign the documents required for the purposes of
(1) the provisions referred to in the first paragraph of section 98;
(1.1) section 94.1 of the Tax Administration Act (chapter A-6.002); and
(2) section 324.11, paragraph 2 of section 370.12 and section 427.3 of the Act respecting the Québec sales tax (chapter T-0.1).
A facsimile of the signature of the holder of a position mentioned 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) and sections 7.0.6, 1016, 1051.1 and 1051.2 of the Taxation Act (chapter I-3).
M.O. 2012-01-20, s. 97; M.O. 2013-10-10, s. 47; M.O. 2014-10-30, s. 49; M.O. 2015-09-24, s. 35.