A-7.003, r. 1 - Regulation respecting the signing of certain deeds, documents and writings of the Agence du revenu du Québec

Updated to 2 November 2016

This document has official status.

chapter A-7.003, r. 1

Regulation respecting the signing of certain deeds, documents and writings of the Agence du revenu du Québec

Act respecting the Agence du revenu du Québec

(chapter A-7.003, s. 40).

BOOK I INTERPRETATION

1. In this Regulation, unless the context indicates otherwise,

“Act” means the Act respecting the Agence du revenu du Québec (chapter A-7.003);

“document” means any deed, document or writing.

M.O. 2012-01-20, s. 1.

1.1. The tax payable under Title I of the Act respecting the Québec sales tax (chapter T-0.1) and the tax payable under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15) are not taken into account in the amounts provided for in this Regulation.

M.O. 2013-10-10, s. 1.

BOOK II SIGNATURE OF CERTAIN DOCUMENTS

2. Directors general of the Agence du revenu du Québec are authorized to sign, in place of the Minister of Revenue but within the limits of their duties within the regional directorate under their responsibility, all documents that the Minister is authorized to sign.

The foregoing also applies to an employee who is authorized to hold the position of director general on an interim or provisional basis, or during a replacement.

M.O. 2012-01-20, s. 2.

3. Subject to section 2, employees of the Agence du revenu du Québec who hold a position referred to in this Book are authorized to sign, in place of the Minister of Revenue but within the limits of their duties within the administrative unit under their responsibility or to which they are attached, all the documents that the Minister of Revenue is authorized to sign and that are required for the purposes of the provisions referred to in respect of each position.

The foregoing also applies to the employee who is authorized to hold such a position on an interim or provisional basis, or during a replacement.

M.O. 2012-01-20, s. 3.

TITLE I DIRECTION GÉNÉRALE DE LA LÉGISLATION ET DU REGISTRAIRE DES ENTREPRISES

M.O. 2012-01-20, Title I; M.O. 2013-10-10, s. 2.

CHAPTER I DIRECTIONS DES OPPOSITIONS

4. The director of objections at Québec is authorized to sign the documents required for the purposes of the provisions referred to in sections 5 to 10.

M.O. 2012-01-20, s. 4.

5. The director of objections at Montréal is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in sections 8 and 10;

(2)  section 39 of the Tax Administration Act (chapter A-6.002); and

(3)  subsection 1 of section 1168 of the Taxation Act (chapter I-3).

M.O. 2012-01-20, s. 5.

6. A head of an objection service at the Direction des oppositions de Québec is authorized to sign the documents required for the purposes of the provisions referred to in sections 7 to 10.

M.O. 2012-01-20, s. 6.

7. The head of the Service de l’enregistrement et du soutien opérationnel at the Direction des oppositions de Québec is authorized to sign the documents required for the purposes of section 39 in relation to a formal demand other than that sent to an advocate or notary and section 93.1.4 of the Tax Administration Act (chapter A-6.002).

M.O. 2012-01-20, s. 7.

8. A head of an objection service at the Direction des oppositions de Montréal is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in section 10; and

(2)  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.

M.O. 2012-01-20, s. 8.

9. An objection officer who is governed by the collective labour agreement for professionals and who carries out duties at the Direction des oppositions de Québec is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in section 10; and

(2)  section 62 of the Act to facilitate the payment of support (chapter P-2.2).

M.O. 2012-01-20, s. 9.

10. An objection officer who is governed by the collective labour agreement for professionals and who carries out duties at the Direction des oppositions de Montréal is authorized to sign the documents required for the purposes of

(1)  the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary and sections 58.1, 93.1.6 and 94.1 of the Tax Administration Act (chapter A-6.002);

(2)  article 2631 of the Civil Code;

(3)  sections 44 and 76.1 of the Act respecting parental insurance (chapter A-29.011);

(4)  sections 65 and 69 of the Act respecting the Québec Pension Plan (chapter R-9); and

(5)  section 25 of the Act respecting property tax refund (chapter R-20.1).

M.O. 2012-01-20, s. 10.

10.1. A late file processing adviser who is governed by the collective labour agreement for professionals and who carries out duties in the Service de l’enregistrement et du soutien opérationnel at the Direction des oppositions de Québec is authorized to sign the documents required for the purposes of section 93.1.4 of the Tax Administration Act (chapter A-6.002).

M.O. 2016-10-12, s. 1.

11. A facsimile of the signature of the holder of a position referred to in sections 4 to 10 may be affixed to the documents he or she is authorized to sign under those sections, except the documents required for the purposes of article 2631 of the Civil Code.

M.O. 2012-01-20, s. 11.

CHAPTER II DIRECTION PRINCIPALE DES LOIS SUR LES IMPÔTS

12. The senior director of taxation laws or a director is authorized to sign the documents required for the purposes of

(1)  sections 39 and 58.1 of the Tax Administration Act (chapter A-6.002) and advance rulings or paid advice referred to in section 96.1 of that Act;

(2)  section 346.0.2, Title VI.5 of Book VII of Part I, Division II.4 of Chapter III.1 of Title III of Book IX of Part I, Division II.4.2 of Chapter III.1 of Title III of Book IX of Part I, subparagraph e of the second paragraph of section 725.1.2 and sections 725.1.6, 1016, 1029.7.6, 1029.8.34, 1029.8.36.15, 1049.2.2.2, 1049.2.2.5 to 1049.2.2.8, 1049.2.2.10, 1049.14.7, 1049.14.8, 1049.14.9, 1049.14.11, 1143.1 and 1143.2 of the Taxation Act (chapter I-3); and

(3)  sections 130R59 and 1015R14, paragraph l of Class 1 in Schedule B to the Regulation respecting the Taxation Act (chapter I-3, r. 1), subparagraph b of the first paragraph of Class 2 in that Schedule B and Classes 24, 27 and 34 in that Schedule B.

M.O. 2012-01-20, s. 12; M.O. 2012-12-06, s. 1; M.O. 2014-10-30, s. 1.

12.1. An advocate or notary, or a socioeconomic research and planning officer who is governed by the collective labour agreement for professionals and who is a member of the Ordre des comptables professionnels agréés du Québec, is authorized to sign advance rulings or paid advice referred to in section 96.1 of the Tax Administration Act (chapter A-6.002).

M.O. 2012-12-06, s. 2.

CHAPTER III DIRECTION PRINCIPALE DES LOIS SUR LES TAXES ET L’ADMINISTRATION FISCALE ET DES AFFAIRES AUTOCHTONES

13. The senior director of taxation laws and fiscal administration and Native affairs is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in section 14;

(2)  sections 39 and 58.1 of the Tax Administration Act (chapter A-6.002); and

(3)  section 14 of the Regulation respecting the prescribed manner of identifying a beer container (chapter T-0.1, r. 1).

M.O. 2012-01-20, s. 13.

14. A director is authorized to sign the documents required for the purposes of

(1)  articles 2725 and 3044 of the Civil Code;

(1.1)  advance rulings or paid advice referred to in section 96.1 of the Tax Administration Act (chapter A-6.002);

(2)  subsection 2 of section 31, section 34, section 37.2 except in respect of a new assessment and sections 38 and 46 of the Land Transfer Duties Act (chapter D-17); and

(3)  sections 1, 165, 166, 167, 350.7.3, 350.15, 350.16, 350.17.3, 350.17.4 and 383 in respect of the definition of “municipality” of the Act respecting the Québec sales tax (chapter T-0.1).

M.O. 2012-01-20, s. 14; M.O. 2012-12-06, s. 3.

15. An advocate or notary is authorized to sign the documents required for the purposes of the second paragraph of section 34 of the Land Transfer Duties Act (chapter D-17).

M.O. 2012-01-20, s. 15.

15.1. An advocate or notary, or a socioeconomic research and planning officer who is governed by the collective labour agreement for professionals and who is a member of the Ordre des comptables professionnels agréés du Québec, is authorized to sign advance rulings or paid advice referred to in section 96.1 of the Tax Administration Act (chapter A-6.002).

M.O. 2012-12-06, s. 4.

CHAPTER IV DIRECTION DU CONTENTIEUX FISCAL ET CIVIL

16. A director, an assistant director, a service head, an advocate or a law research officer governed by the collective labour agreement for professionals is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in section 17;

(2)  articles 1641, 1653, 2345, 2631, 2654, 2723, 2755, 2757, 2760, 2767, 2771, 2779, 2784, 2956, 2991, 2992, 2995 and 3003 of the Civil Code; and

(3)  section 34 of the Land Transfer Duties Act (chapter D-17).

M.O. 2012-01-20, s. 16; M.O. 2012-12-06, s. 5.

17. A specialized senior clerk, a tax audit officer, an administration technician or a law clerk governed by the collective labour agreement for public servants is authorized to sign the documents required for the purposes of

(1)  section 10 and section 71 in relation to a request for information, other than a request for an information file referred to in section 71.0.2, of the Tax Administration Act (chapter A-6.002);

(2)  articles 2725, 2730, 2743, 2942, 2949, 2951, 2960, 2982, 2983 and 3044 and the second paragraph of article 3068 of the Civil Code; and

(3)  sections 10 and 47 of the Act to facilitate the payment of support (chapter P-2.2).

M.O. 2012-01-20, s. 17; M.O. 2013-10-10, s. 3.

CHAPTER V

(Revoked)

M.O. 2012-01-20, c. 4; M.O. 2013-10-10, s. 4.

18. (Revoked).

M.O. 2012-01-20, s. 18; M.O. 2012-12-06, s. 6; M.O. 2013-10-10, s. 4.

19. (Revoked).

M.O. 2012-01-20, s. 19; M.O. 2012-12-06, s. 7; M.O. 2013-10-10, s. 4.

20. (Revoked).

M.O. 2012-01-20, s. 20; M.O. 2013-10-10, s. 4.

21. (Revoked).

M.O. 2012-01-20, s. 21; M.O. 2013-10-10, s. 4.

CHAPTER VI

(Revoked)

M.O. 2012-12-06, s. 8; M.O. 2013-10-10, s. 4.

21.1. (Revoked).

M.O. 2012-12-06, s. 8; M.O. 2013-10-10, s. 4.

21.2. (Revoked).

M.O. 2012-12-06, s. 8; M.O. 2013-10-10, s. 4.

21.3. (Revoked).

M.O. 2012-12-06, s. 8; M.O. 2013-10-10, s. 4.

CHAPTER VII DIRECTION PRINCIPALE DU REGISTRAIRE DES ENTREPRISES

M.O. 2012-12-06, s. 8; M.O. 2016-10-12, s. 2.

21.4. The enterprise registrar, a director or service head or a socioeconomic research and planning officer who is governed by the collective labour agreement for professionals or an administration technician or a law clerk who is governed by the collective labour agreement for public servants is authorized to sign the documents required for the purposes of section 89 of the Act respecting the legal publicity of enterprises (chapter P-44.1).

M.O. 2012-12-06, s. 8; M.O. 2016-10-12, s. 3.

TITLE I.1 DIRECTION GÉNÉRALE DES ENQUÊTES, DE L’INSPECTION ET DES POURSUITES PÉNALES

M.O. 2013-10-10, s. 6; M.O. 2015-09-24, s. 1.

21.5. A senior director is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in sections 21.6 to 21.8;

(2)  section 17.4.1 of the Tax Administration Act (chapter A-6.002);

(3)  section 21.2.1 of the Act respecting contracting by public bodies (chapter C-65.1);

(4)  section 4 of the Regulation respecting the register of enterprises ineligible for public contracts and oversight and monitoring measures (chapter C-65.1, r. 8.1);

(5)  section 681 of the Act respecting the Québec sales tax (chapter T-0.1).

M.O. 2013-10-10, s. 6.

21.6. An assistant senior director or a director is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in sections 21.7 and 21.8;

(2)  sections 15.3, 15.3.0.1, 17, 17.2 to 17.4, 21, 36.1, 39, 40.3 and 40.4, section 71 in relation to a request for information, other than a request for an information file referred to in section 71.0.2, and sections 86 and 94.1 of the Tax Administration Act (chapter A-6.002);

(3)  section 9.2 of the Companies Act (chapter C-38);

(4)  sections 6.1.1, 6.2, 6.3 and 6.7 of the Tobacco Tax Act (chapter I-2);

(5)  subparagraph e of the second paragraph of section 725.1.2 of the Taxation Act (chapter I-3);

(6)  section 64 of the Act respecting the legal publicity of enterprises (chapter P-44.1);

(7)  sections 17 and 365 of the Business Corporations Act (chapter S-31.1);

(8)  sections 16 and 23.1, paragraph h of section 27.1 and sections 27.1.1, 27.2, 27.3, 27.7, 50.0.6, 50.0.9 and 50.0.10 of the Fuel Tax Act (chapter T-1);

(9)  paragraph f of section 27.1R1 of the Regulation respecting the application of the Fuel Tax Act (chapter T-1, r. 1).

M.O. 2013-10-10, s. 6.

21.7. A service head is authorized to sign the documents required for the purposes of

(1)  the provision referred to in section 21.8;

(2)  sections 17.5, 17.5.1, 17.6, 17.9.1, 30, 30.1, 31, 31.1, 34, 35, 35.5, 35.6, 36 and 58.1 of the Tax Administration Act (chapter A-6.002);

(3)  article 66 of the Code of Penal Procedure (chapter C-25.1);

(4)  sections 7.10, 7.12, 13.3 and 13.3.1 of the Tobacco Tax Act (chapter I-2);

(5)  paragraph f of subsection 2 of section 1000 and section 1001 of the Taxation Act (chapter I-3);

(6)  sections 56, 202, 416 and 416.1, subparagraph 3 of the second paragraph of section 434 and sections 458.6, 473.3, 475, 476, 477, 494, 495, 498 and 505 of the Act respecting the Québec sales tax (chapter T-0.1);

(7)  sections 14.1, 33, 35, 36, 39, 40 and 53 of the Fuel Tax Act (chapter T-1).

M.O. 2013-10-10, s. 6; M.O. 2016-10-12, s. 4.

21.8. A financial management officer or a socioeconomic research and planning officer who is governed by the collective labour agreement for professionals or a tax audit officer or a fraud investigator who is governed by the collective labour agreement for public servants is authorized to sign the documents required for the purposes of

(1)  article 2631 of the Civil Code; and

(2)  section 40.7 of the Tax Administration Act (chapter A-6.002).

M.O. 2013-10-10, s. 6; M.O. 2014-10-30, s. 2; M.O. 2016-10-12, s. 5.

TITLE II DIRECTION GÉNÉRALE DU TRAITEMENT ET DES TECHNOLOGIES

22. A director or service head in any of the directorates at the Direction générale associée du traitement massif is authorized to sign the documents required for the purposes of sections 39, 42 and 58.1, section 71 in relation to a request for information, other than a request for an information file referred to in section 71.0.2, and section 86 of the Tax Administration Act (chapter A-6.002).

M.O. 2012-01-20, s. 22; M.O. 2012-12-06, s. 9; M.O. 2013-10-10, s. 7.

23. (Revoked).

M.O. 2012-01-20, s. 23; M.O. 2012-12-06, s. 10.

TITLE III DIRECTION GÉNÉRALE DU RECOUVREMENT

M.O. 2012-01-20, Tit. III; M.O. 2012-12-06, s. 11.

CHAPTER I DOCUMENTS CONCERNING THE ADMINISTRATION OF UNCLAIMED PROPERTY

DIVISION I DIRECTION PRINCIPALE DES BIENS NON RÉCLAMÉS

24. The senior director of unclaimed property is authorized to sign all the documents that the Minister of Revenue is empowered to sign, up to an amount not exceeding $500,000.

M.O. 2012-01-20, s. 24.

24.1. (Revoked).

M.O. 2012-12-06, s. 12; M.O. 2013-10-10, s. 8; M.O. 2014-10-30, s. 3.

25. (Revoked).

M.O. 2012-01-20, s. 25; M.O. 2016-10-12, s. 6.

§ 1 . — Service des produits financiers non réclamés et Service de la vérification des détenteurs de produits financiers

M.O. 2012-12-06, s. 13; M.O. 2014-10-30, s. 4; M.O. 2016-10-12, s. 7.

25.1. (Revoked).

M.O. 2012-12-06, s. 13; M.O. 2014-10-30, s. 5; M.O. 2016-10-12, s. 8.

§§ 1.  — 

(Heading revoked)

M.O. 2012-01-20, Sd. 1; M.O. 2012-12-06, s. 14; M.O. 2014-10-30, s. 6.

26. The head of the Service de la vérification des détenteurs de produits financiers or the head of the Service des produits financiers non réclamés is authorized to sign any document in connection with

(1)  the obtaining of documents in order to take jurisdiction;

(2)  the notice of quality referred to in article 699 of the Civil Code or in section 16 of the Unclaimed Property Act (chapter B-5.1);

(3)  the discharge of any sum relating to a debt or the release of security;

(4)  the discharge of any sum relating to a succession;

(5)  a settlement and a partition or a transaction referred to in section 23 of the Unclaimed Property Act, up to a value not in excess of $100,000;

(6)  the approval of a claim against unclaimed property, up to $100,000;

(7)  the sale, expropriation, creation of a servitude or hypothec or any other alienation concerning an immovable;

(8)  the renewal of a debt secured by a hypothec;

(9)  the correction or ratification of the title to an immovable;

(10)  the sale of any movable property at auction, by agreement or through a third person, the disposition of such property by other means in accordance with the procedures in force and the moving and storage of such property;

(11)  the receipt, audit, recovery or liquidation of financial products;

(12)  the receipt, management or liquidation of the content of a safety deposit box;

(13)  the valuation and safekeeping of unclaimed financial products;

(14)  authorization to transfer a retirement savings plan to a registered retirement savings fund;

(15)  authorization to convert an annuity contract or a pension plan into a locked-in retirement account or to convert that account into a life income fund;

(16)  the opening, transfer or closing of an account with a broker or another third person;

(17)  the management, conversion or transfer of a personal or joint portfolio from one broker to another;

(18)  the security deed in relation to securities, for the purpose of obtaining a duplicate of a lost or destroyed certificate;

(19)  transactions relating to the management or liquidation of securities in registered form;

(20)  the investigation conducted or ordered for unclaimed property, in accordance with section 33 of the Unclaimed Property Act;

(21)  the sitting on a board of directors of a legal person and the administration or dissolution of a legal person, including the signing of legal notices and any document relating to the rights attached to securities administered by the Minister of Revenue;

(21.1)  the liquidation or assignment of a legal person’s property;

(21.2)  a unanimous shareholders’ agreement or a written declaration from the sole shareholder for the purposes of restricting or withdrawing the powers of the board of directors of a legal person;

(22)  fiscal laws, in particular a fiscal law within the meaning of section 1 of the Tax Administration Act (chapter A-6.002);

(23)  the redirection of mail or the termination of service by the postmaster;

(24)  the rendering of accounts and the handing over of property to persons entitled to it on termination of the administration of the Minister of Revenue; and

(25)  any services contract for an amount not exceeding $25,000.

M.O. 2012-01-20, s. 26; M.O. 2012-12-06, s. 15; M.O. 2014-10-30, s. 7; M.O. 2016-10-12, s. 9.

27. A financial management officer, a socioeconomic research and planning officer or a computer and administrative processes analyst who is governed by the collective labour agreement for professionals is authorized to sign any document in connection with

(1)  the obtaining of documents in order to take jurisdiction;

(2)  the notice of quality referred to in section 16 of the Unclaimed Property Act (chapter B-5.1);

(3)  the recovery of financial products;

(4)  the valuation and safekeeping of unclaimed financial products;

(5)  the sale of any security in registered form, up to a value not in excess of $5,000, and the opening, transfer or closing of an account with a broker or another third person;

(6)  the sale of any movable property at auction, their abandonment or destruction in accordance with the procedures in force;

(7)  the redirection of mail or the termination of service by the postmaster;

(8)  the rendering of accounts and the handing over of property of a value not in excess of $5,000 to persons entitled to it on termination of the administration of the Minister of Revenue; and

(9)  any services contract for an amount not exceeding $1,000.

M.O. 2012-01-20, s. 27; M.O. 2014-10-30, s. 8; M.O. 2016-10-12, s. 10.

28. An administration technician who is governed by the collective labour agreement for public servants is authorized to sign any document in connection with

(1)  the obtaining of documents in order to take jurisdiction;

(2)  the valuation and safekeeping of unclaimed financial products;

(3)  the sale of any security in registered form, up to a value not in excess of $2,000, and the opening, transfer or closing of an account with a broker or another third person;

(4)  the sale of any movable property at auction;

(5)  the redirection of mail or the termination of service by the postmaster; and

(6)  the rendering of accounts and the handing over of property of a value not in excess of $2,000 to persons entitled to it on termination of the administration of the Minister of Revenue.

M.O. 2012-01-20, s. 28; M.O. 2016-10-12, s. 11.

29. An office clerk who is governed by the collective labour agreement for public servants is authorized to sign any document in connection with

(1)  the obtaining of documents in order to take jurisdiction;

(2)  the valuation and safekeeping of unclaimed financial products;

(3)  the sale of any movable property at auction; and

(4)  the redirection of mail or the termination of service by the postmaster.

M.O. 2012-01-20, s. 29.

§ 1.1 . — Direction des successions non réclamées

M.O. 2014-10-30, s. 9.

29.1. The director of unclaimed successions is authorized to sign all the documents that the Minister of Revenue is empowered to sign, up to an amount not exceeding $250,000.

M.O. 2014-10-30, s. 9.

§§ 2.  — 

(Heading revoked)

M.O. 2012-01-20, Sd. 2; M.O. 2012-12-06, s. 16; M.O. 2014-10-30, s. 10.

30. A service head at the Direction des successions non réclamées is authorized to sign any document in connection with

(1)  the obtaining of documents in order to take jurisdiction;

(2)  the inventory for unclaimed property prescribed under section 14 of the Unclaimed Property Act (chapter B-5.1);

(3)  the notice setting out the Minister of Revenue’s capacity as administrator of every immovable entrusted to the Minister of Revenue’s administration in the manner provided for in section 17 of the Unclaimed Property Act, and cancellation of the notice in the manner provided for in that section;

(4)  the notice of quality referred to in article 699 of the Civil Code or in section 16 of the Unclaimed Property Act;

(5)  the notice of closure of inventory referred to in article 795 of the Civil Code, the notice of closure of account referred to in article 822 of the Code or the notice of end of liquidation referred to in article 700 of the Code;

(6)  management of an advance of funds or a credit margin, up to $10,000 per file;

(7)  the discharge of any sum relating to a debt or the release of security;

(8)  the discharge of any sum relating to a succession;

(9)  a settlement and a partition or a transaction referred to in section 23 of the Unclaimed Property Act, up to a value not in excess of $100,000;

(10)  the approval of a claim against unclaimed property, up to $100,000;

(11)  the sale, expropriation, creation of a servitude or hypothec or any other alienation concerning an immovable;

(12)  the renewal of a debt secured by a hypothec;

(13)  the correction or ratification of the title to an immovable;

(14)  the sale of any movable property at auction, by agreement or through a third person, the disposition of such property by other means in accordance with the procedures in force and the moving and storage of such property;

(15)  a lease, as lessor;

(16)  insurance;

(17)  the deed of assignment of property or any other document incidental to the application of bankruptcy rules;

(18)  the valuation and safekeeping of unclaimed property;

(19)  authorization to transfer a retirement savings plan to a registered retirement savings fund;

(20)  authorization to convert an annuity contract or a pension plan into a locked-in retirement account or to convert that account into a life income fund;

(21)  the opening, transfer or closing of an account with a broker or another third person;

(22)  the management, conversion or transfer of a personal or joint portfolio from one broker to another;

(23)  the security deed in relation to securities, for the purpose of obtaining a duplicate of a lost or destroyed certificate;

(24)  transactions relating to the management or liquidation of securities in registered form;

(25)  the sitting on a board of directors of a legal person and the administration or dissolution of a legal person, including the signing of legal notices and any document relating to the rights attached to securities administered by the Minister of Revenue;

(25.1)  the liquidation or assignment of a legal person’s property;

(25.2)  a unanimous shareholders’ agreement or a written declaration from the sole shareholder for the purposes of restricting or withdrawing the powers of the board of directors of a legal person;

(26)  fiscal laws, in particular a fiscal law within the meaning of section 1 of the Tax Administration Act (chapter A-6.002);

(27)  the redirection of mail or the termination of service by the postmaster;

(28)  the rendering of accounts and the handing over of property to persons entitled to it on termination of the administration of the Minister of Revenue; and

(29)  any services contract for an amount not exceeding $25,000.

M.O. 2012-01-20, s. 30; M.O. 2012-12-06, s. 17; M.O. 2013-10-10, s. 9; M.O. 2014-10-30, s. 11; M.O. 2016-10-12, s. 13.

31. A financial management officer, a socioeconomic research and planning officer or a computer and administrative processes analyst who is governed by the collective labour agreement for professionals is authorized to sign any document in connection with

(1)  the obtaining of documents in order to take jurisdiction;

(2)  the notice of quality referred to in article 699 of the Civil Code or in section 16 of the Unclaimed Property Act (chapter B-5.1);

(3)  the notice of closure of inventory referred to in article 795 of the Civil Code, the notice of closure of account referred to in article 822 of the Code or the notice of end of liquidation referred to in article 700 of the Code;

(4)  the notice setting out the Minister of Revenue’s capacity as administrator of every immovable entrusted to the Minister of Revenue’s administration in the manner provided for in section 17 of the Unclaimed Property Act, and cancellation of the notice in the manner provided for in that section;

(5)  the valuation and safekeeping of unclaimed property;

(6)  the sale of any movable property at auction, through a third person or by mutual agreement;

(7)  the abandonment or destruction of any movable property in accordance with the procedures in force;

(8)  a lease, as lessor;

(9)  an offer to purchase immovable property in accordance with the terms of sale approved by a service head at the Direction des successions non réclamées;

(10)  renewal of a hypothec on an immovable, up to $50,000;

(11)  a claim, acceptance of an indemnity or discharge in matters of insurance, up to $50,000;

(12)  the discharge of any sum relating to a debt or the release of security, up to $5,000;

(13)  the approval of a claim against unclaimed property, up to $5,000;

(14)  the sale of any security in registered form and the opening, transfer or closing of an account with a broker or another third person, in case of unclaimed successions, up to a value not in excess of $5,000;

(15)  the security deed in relation to securities, for the purpose of obtaining a duplicate of a lost or destroyed certificate;

(16)  the filing of fiscal returns;

(17)  the redirection of mail or the termination of service by the postmaster;

(18)  the rendering of accounts and the handing over of property of a value not in excess of $5,000 to persons entitled to it on termination of the administration of the Minister of Revenue; and

(19)  any services contract for an amount not exceeding $1,000.

M.O. 2012-01-20, s. 31; M.O. 2014-10-30, s. 12; M.O. 2016-10-12, s. 14.

31.1. (Revoked).

M.O. 2012-12-06, s. 18; M.O. 2014-10-30, s. 13; M.O. 2016-10-12, s. 15.

32. An administration technician who is governed by the collective labour agreement for public servants is authorized to sign any document in connection with

(1)  the obtaining of documents in order to take jurisdiction;

(2)  the discharge of any sum relating to a debt or the release of security, up to $2,000;

(3)  the valuation and safekeeping of unclaimed property;

(4)  the abandonment or destruction of any movable property in accordance with the procedures in force;

(5)  the sale of any movable property at auction, through a third person or by mutual agreement;

(6)  an insurance claim;

(7)  the approval of a claim against unclaimed property, up to $2,000;

(8)  the redirection of mail or the termination of service by the postmaster;

(9)  the rendering of accounts and the handing over of property of a value not in excess of $2,000 to persons entitled to it on termination of the administration of the Minister of Revenue; and

(10)  any services contract for an amount not exceeding $1,000.

M.O. 2012-01-20, s. 32; M.O. 2012-12-06, s. 19; M.O. 2014-10-30, s. 14.

33. (Revoked).

M.O. 2012-01-20, s. 33; M.O. 2014-10-30, s. 15.

34. An office clerk who is governed by the collective labour agreement for public servants is authorized to sign any document in connection with

(1)  the obtaining of documents in order to take jurisdiction;

(2)  the valuation and safekeeping of unclaimed property; and

(3)  the redirection of mail or the termination of service by the postmaster.

M.O. 2012-01-20, s. 34.

§ 2 . — Direction des systèmes et de la comptabilité opérationnelle

M.O. 2012-12-06, s. 20; M.O. 2013-10-10, s. 11; M.O. 2014-10-30, s. 16; M.O. 2016-10-12, s. 18.

34.0.1. (Revoked).

M.O. 2013-10-10, s. 10; M.O. 2014-10-30, s. 17.

34.0.2. The director of systems and operational accounting is authorized to sign all the documents that the Minister of Revenue is empowered to sign, up to an amount not exceeding $250,000.

M.O. 2016-10-12, s. 19.

34.1. (Revoked).

M.O. 2012-12-06, s. 20; M.O. 2013-10-10, s. 12; M.O. 2014-10-30, s. 18; M.O. 2016-10-12, s. 20.

34.2. (Revoked).

M.O. 2012-12-06, s. 20; M.O. 2016-10-12, s. 20.

34.3. (Revoked).

M.O. 2012-12-06, s. 20; M.O. 2016-10-12, s. 20.

34.4. (Revoked).

M.O. 2012-12-06, s. 20; M.O. 2016-10-12, s. 20.

§ 3 . —

(Revoked)

M.O. 2012-01-20, Sd. 3; M.O. 2014-10-30, s. 19.

35. (Revoked).

M.O. 2012-01-20, s. 35; M.O. 2012-12-06, s. 21; M.O. 2014-10-30, s. 19.

36. (Revoked).

M.O. 2012-01-20, s. 36; M.O. 2012-12-06, s. 22; M.O. 2014-10-30, s. 19.

37. (Revoked).

M.O. 2012-01-20, s. 37; M.O. 2012-12-06, s. 23; M.O. 2013-10-10, s. 13; M.O. 2014-10-30, s. 19.

DIVISION II

(Revoked)

M.O. 2012-01-20, Div. II; M.O. 2012-12-06, s. 24; M.O. 2016-10-12, s. 21.

38. (Revoked).

M.O. 2012-01-20, s. 38; M.O. 2012-12-06, s. 25; M.O. 2016-10-12, s. 21.

39. (Revoked).

M.O. 2012-01-20, s. 39; M.O. 2012-12-06, s. 26.

40. (Revoked).

M.O. 2012-01-20, s. 40; M.O. 2012-12-06, s. 26.

41. (Revoked).

M.O. 2012-01-20, s. 41; M.O. 2012-12-06, s. 26.

DIVISION III FACSIMILE OF THE SIGNATURE OF THE PRESIDENT AND CHIEF EXECUTIVE OFFICER

42. A facsimile of the signature of the president and chief executive officer may be affixed to cheques drawn on an account held by the Minister of Revenue in a financial institution for the purposes of provisional administration of unclaimed property.

M.O. 2012-01-20, s. 42.

CHAPTER II OTHER DOCUMENTS

DIVISION I DIRECTIONS PRINCIPALES DU RECOUVREMENT

M.O. 2012-01-20, Div. I; M.O. 2012-12-06, s. 27; M.O. 2016-10-12, s. 22.

43. A senior collections director or a collections director is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in sections 44 to 51;

(2)  sections 17.1 and 39 of the Tax Administration Act (chapter A-6.002);

(3)  article 2771 of the Civil Code; and

(4)  section 57.1 of the Act to facilitate the payment of support (chapter P-2.2).

M.O. 2012-01-20, s. 43; M.O. 2013-10-10, s. 14; M.O. 2016-10-12, s. 23.

44. A head of a collections service at the Direction principale du recouvrement (Capitale-Nationale) is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in sections 45 to 51; and

(2)  section 1029.8.61.56 of the Taxation Act (chapter I-3).

M.O. 2012-01-20, s. 44; M.O. 2016-10-12, s. 24.

45. Subject to section 44, a head of a collections service is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in sections 46 to 51;

(2)  sections 45, 46 and 63 of the Succession Duty Act (chapter D-13.2);

(3)  section 52, the second paragraph of section 54 and section 76 of the Act to facilitate the payment of support (chapter P-2.2);

(4)  sections 415, 416, 416.1, 417, 417.1 and 417.2 and the first paragraph of section 418 of the Act respecting the Québec sales tax (chapter T-0.1); and

(5)  section R345.100 of the International Fuel Tax Agreement.

M.O. 2012-01-20, s. 45; M.O. 2016-10-12, s. 25.

46. A team leader - complex case collection who is governed by the collective labour agreement for professionals is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in sections 47 to 51;

(2)  sections 17.4.1, 17.5, 17.5.1, 17.6, 17.7 and 17.9.1 and 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;

(3)  sections 54 and 109 of the Bankruptcy and Insolvency Act (R.S.C. 1985, c. B-3) concerning the appointment of a proxyholder; and

(4)  section 6 of the Companies’ Creditors Arrangement Act (R.S.C. 1985, c. C-36) concerning the appointment of a proxyholder.

M.O. 2012-01-20, s. 46.

47. A team leader - tax collection 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 sections 49 to 50; and

(2)  section 17 of the Tax Administration Act (chapter A-6.002).

M.O. 2012-01-20, s. 47; M.O. 2015-09-24, s. 2.

48. A collection adviser for complex cases who is governed by the collective labour agreement for professionals is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in sections 49 to 50; and

(2)  sections 34 and 37 of the Land Transfer Duties Act (chapter D-17).

M.O. 2012-01-20, s. 48; M.O. 2015-09-24, s. 3.

49. A tax collection 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 sections 49.1 and 50;

(2)  sections 9.2, 10 and 13, subparagraph a of the first paragraph of section 13.1, sections 15, 15.2, 15.2.1, 15.3, 15.3.0.1, 15.3.1, 15.4, 15.8, 16, 17.2 to 17.4, 30.4, 31.1.1 and 36, the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary, section 58.1, section 71 in relation to a request for information, other than a request for an information file referred to in section 71.0.2, and section 94.1 of the Tax Administration Act (chapter A-6.002);

(3)  sections 31.1.5R3, 31.1.5R5, 31.1.5R6 and 96R17 of the Regulation respecting fiscal administration (chapter A-6.002, r. 1);

(4)  article 1326 concerning the declaration of claim to the Public Curator, articles 1532, 1584, 1595 and 1641, article 1656 concerning the signing of an acquittance for subrogation, article 1697 concerning an acquittance for the amount provided for in the certificate of section 13 of the Tax Administration Act and articles 2345, 2631, 2654, 2743, 2745, 2746, 2956 and 2983 of the Civil Code;

(5)  articles 215, 216 and 666, article 685 in relation to the notice informing the bailiff of the nature and amount of the claim, articles 749 and 766 in relation to the claim and articles 769 and 773 of the Code of Civil Procedure (chapter C-25.01);

(6)  section 9.2 of the Companies Act (chapter C-38);

(7)  section 6.1.1 of the Tobacco Tax Act (chapter I-2);

(8)  sections 1001, 1033.2, 1033.5, 1033.6, 1033.7, 1033.9 and 1033.10 of the Taxation Act (chapter I-3);

(9)  sections 13, 16, 22, 23, 29, 31, 37 and 46, subparagraph 1 of the first paragraph of section 47.1, sections 48, 49, 50 and 53, the first paragraph of section 54 and section 57.1, in relation to a demand other than that sent to an advocate or notary, of the Act to facilitate the payment of support (chapter P-2.2);

(10)  section 64 of the Act respecting the legal publicity of enterprises (chapter P-44.1);

(11)  sections 17 and 365 of the Business Corporations Act (chapter S-31.1);

(12)  section 27.1.1 of the Fuel Tax Act (chapter T-1);

(13)  sections R340, R910, R1240.300 and R1250.100 of the International Fuel Tax Agreement;

(14)  sections 50(13), 50.1(1), 60(1.1), 81(1), 124(2) and 128(1) of the Bankruptcy and Insolvency Act (R.S.C. 1985, c. B-3) concerning the delivery of a proof of claim;

(15)  section 62 of the Bills of Exchange Act (R.S.C. 1985, c. B-4) concerning endorsement of a cheque that is payable to two or more payees;

(16)  sections 5.1(1), 12 and 18.2(1) of the Companies’ Creditors Arrangement Act (R.S.C. 1985, c. C-36) concerning the delivery of a proof of claim;

(17)  section 209 of the Canada Business Corporations Act (R.S.C. 1985, c. C-44); and

(18)  section 19 of the Farm Debt Mediation Act (S.C. 1997, c. 21) and section 21 of that Act regarding a notice concerning the realization of any security.

The tax collection officer is also authorized to sign the documents required to waive, in advance, the application of articles 795 and 796 of the Civil Code concerning the publication of an inventory, of article 806 of that Code concerning the annual rendering of accounts, of article 811 of that Code concerning the homologation by the court of a payment proposal, of article 822 of that Code concerning the publication of the closure of the account and of article 1330 of that Code concerning the publication of a notice of closure.

M.O. 2012-01-20, s. 49; M.O. 2012-12-06, s. 33; M.O. 2013-10-10, s. 15; M.O. 2014-10-30, s. 20; M.O. 2015-09-24, s. 4; I.N. 2016-01-01 (NCCP); M.O. 2016-10-12, s. 26.

49.1. An administration technician who is governed by the collective labour agreement for public servants is authorized to sign the documents required for the purposes of sections 12.0.3.1 and 12.1 of the Tax Administration Act (chapter A-6.002).

M.O. 2015-09-24, s. 5.

50. An office clerk who is governed by the collective labour agreement for public servants is authorized to sign the documents required for the purposes of

(1)  sections 14, 30.1, 31 and 31.1 of the Tax Administration Act (chapter A-6.002); and

(2)  sections 13, 67 and 72 of the Family Orders and Agreements Enforcement Assistance Act (R.S.C. 1985, c. 4 (2nd Suppl.)).

M.O. 2012-01-20, s. 50.

DIVISION II DIRECTION PRINCIPALE DES SERVICES ADMINISTRATIFS ET TECHNIQUES

M.O. 2012-01-20, Div. II; M.O. 2012-12-06, s. 34.

50.0.1. The senior director of administrative and technical services, the director of expertise, documentation and training or a service head of expertise, documentation and training is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in section 51; and

(2)  article 1653 of the Civil Code.

M.O. 2016-10-12, s. 27.

50.1. A socioeconomic research and planning officer who is governed by the collective labour agreement for professionals is authorized to sign the documents required for the purposes of section 71 of the Tax Administration Act (chapter A-6.002) with regard to a request for information other than a request for an information file referred to in section 71.0.2 of that Act.

M.O. 2014-10-30, s. 21.

51. An adviser specialized in collection and support who is governed by the collective labour agreement for professionals is authorized to sign the documents required for the purposes of

(1)  section 10 of the Tax Administration Act (chapter A-6.002); and

(2)  articles 2956, 2960 and 3044 of the Civil Code.

M.O. 2012-01-20, s. 51; M.O. 2014-10-30, s. 22.

DIVISION II.1 DIRECTION PRINCIPALE DES DIVULGATIONS VOLONTAIRES

M.O. 2014-10-30, s. 23.

51.1. The senior director of voluntary disclosures is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in sections 51.2 to 51.3;

(2)  section 17.4.1 of the Tax Administration Act (chapter A-6.002);

(3)  section 21.2.1 of the Act respecting contracting by public bodies (chapter C-65.1);

(4)  section 4 of the Regulation respecting the register of enterprises ineligible for public contracts and oversight and monitoring measures (chapter C-65.1, r. 8.1);

(5)  (paragraph revoked).

M.O. 2014-10-30, s. 23; M.O. 2016-10-12, s. 28.

51.2. A director is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in sections 51.2.1 and 51.3;

(2)  sections 15.3, 15.3.0.1, 17, 17.2, 17.3, 17.4, 17.5, 17.5.1, 17.6, 17.9.1, 40.3, 40.4, 40.5, 40.7 and 68.0.2 of the Tax Administration Act (chapter A-6.002);

(2.1)  article 2631 of the Civil Code;

(3)  article 66 of the Code of Penal Procedure (chapter C-25.1);

(4)  (paragraph revoked);

(5)  sections 6.1.1, 6.2, 6.3, 6.7, 13.3 and 13.3.1 of the Tobacco Tax Act (chapter I-2);

(6)  (paragraph revoked);

(7)  section 64 of the Act respecting the legal publicity of enterprises (chapter P-44.1);

(8)  sections 17 and 365 of the Business Corporations Act (chapter S-31.1);

(9)  (paragraph revoked);

(10)  sections 16 and 23.1, paragraph h of section 27.1 and sections 27.1.1, 27.2, 27.3, 27.7, 35, 36, 39, 40, 50.0.6, 50.0.9 and 50.0.10 of the Fuel Tax Act (chapter T-1); and

(11)  paragraph f of section 27.1R1 of the Regulation respecting the application of the Fuel Tax Act (chapter T-1, r. 1).

M.O. 2014-10-30, s. 23; M.O. 2015-09-24, s. 6; M.O. 2016-10-12, s. 29.

51.2.1. A financial management officer (team leader) who is governed by the collective labour agreement for professionals is authorized to sign the documents required for the purposes of

(1)  sections 21, 30, 30.1, 31, 31.1, 34, 35, 35.5, 35.6, 36, 36.1, 39, 86 and 94.1 of the Tax Administration Act (chapter A-6.002);

(2)  sections 7.10 and 7.12 of the Tobacco Tax Act (chapter I-2);

(3)  sections 56, 202, 289.8, 324.11, 350.0.5, 416, 416.1 and 427.3, subparagraph 3 of the second paragraph of section 434 and sections 450.0.8, 458.6, 473.3, 475, 476, 477, 494, 495, 498, 505 and 681 of the Act respecting the Québec sales tax (chapter T-0.1); and

(4)  sections 14.1, 33 and 53 of the Fuel Tax Act (chapter T-1).

M.O. 2016-10-12, s. 30.

51.3. 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 is authorized to sign the documents required for the purposes of

(1)  section 58.1 and section 71 with regard to a request for information, other than a request for an information file referred to in section 71.0.2, of the Tax Administration Act (chapter A-6.002);

(2)  section 9.2 of the Companies Act (chapter C-38);

(3)  subparagraph e of the second paragraph of section 725.1.2, paragraph f of subsection 2 of section 1000 and section 1001 of the Taxation Act (chapter I-3); and

(4)  sections 415.0.4 and 415.0.6 of the Act respecting the Québec sales tax (chapter T-0.1).

M.O. 2014-10-30, s. 23; M.O. 2016-10-12, s. 31.

DIVISION III FACSIMILE

52. A facsimile of the signature of the holder of a position referred to in sections 43 to 51 may be affixed to the documents he or she is authorized to sign under those sections, except the documents required for the purposes of article 2631 of the Civil Code.

M.O. 2012-01-20, s. 52.

TITLE IV DIRECTION GÉNÉRALE DE L’INNOVATION ET DE L’ADMINISTRATION

M.O. 2012-01-20, Tit. IV; M.O. 2014-10-30, s. 24.

52.1. The senior director of research and innovation is authorized to sign the documents required for the purposes of the provisions referred to in sections 53 to 57.

M.O. 2013-10-10, s. 16.

53. The director of the Bureau de la lutte contre l’évasion fiscale at the Direction principale de la recherche et de l’innovation is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in sections 54 to 56; and

(2)  section 39 of the Tax Administration Act (chapter A-6.002).

M.O. 2012-01-20, s. 53; M.O. 2012-12-06, s. 35; M.O. 2013-10-10, s. 17.

54. A service head at the Bureau de la lutte contre l’évasion fiscale at the Direction principale de la recherche et de l’innovation is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in sections 54.1, 55 and 56;

(2)  sections 34, 35, 35.5, 35.6 and 36, the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary, section 71 in relation to a request for information, other than a request for an information file referred to in section 71.0.2, and section 86 of the Tax Administration Act (chapter A-6.002);

(3)  article 2631 of the Civil Code;

(4)  article 66 of the Code of Penal Procedure (chapter C-25.1);

(5)  section 9.2 of the Companies Act (chapter C-38);

(6)  sections 7.3, 21.22 and 21.24, subparagraph ii of subparagraph b of the second paragraph of section 93.3.1, sections 359.8.1, 359.12.1, 361, 500, 525 and 581, subparagraph d of the second paragraph of section 677 and sections 725.1.6, 726.6.2, 851.48, 1006, 1056.4 and 1056.4.0.1 of the Taxation Act (chapter I-3);

(7)  section 64 of the Act respecting the legal publicity of enterprises (chapter P-44.1);

(8)  sections 17 and 365 of the Business Corporations Act (chapter S-31.1);

(9)  sections 56 and 75.1, subparagraph c of paragraph 1 of section 75.9, sections 202, 415, 416, 416.1, 417 and 417.1, the first paragraph of section 418, subparagraph 3 of the second paragraph of section 434 and sections 458.1.2, 458.6, 473.3, 473.7, 475, 476 and 477 of the Act respecting the Québec sales tax (chapter T-0.1);

(10)  section 442R4 of the Regulation respecting the Québec sales tax (chapter T-0.1, r. 2); and

(11)  sections 14.1 and 33 of the Fuel Tax Act (chapter T-1).

M.O. 2012-01-20, s. 54; M.O. 2013-10-10, s. 18; M.O. 2016-10-12, s. 32.

54.1. A tax audit officer who is governed by the collective labour agreement for public servants and who carries out duties in the Bureau de la lutte contre l’évasion fiscale at the Direction principale de la recherche et de l’innovation is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in sections 55 and 56; and

(2)  sections 415.0.4 and 415.0.6 of the Act respecting the Québec sales tax (chapter T-0.1).

M.O. 2016-10-12, s. 33.

55. A financial management officer who is governed by the collective labour agreement for professionals and who carries out duties in the Bureau de la lutte contre l’évasion fiscale at the Direction principale de la recherche et de l’innovation is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in section 56;

(2)  sections 21 and 42 of the Tax Administration Act (chapter A-6.002);

(2.1)  section 36.1 of the Mining Tax Act (chapter I-0.4); and

(3)  sections 165.4, 520.1 and 522, the fourth paragraph of section 736, section 736.3, paragraph f of subsection 2 of section 1000 and sections 1001, 1079.8.23 and 1079.8.33 of the Taxation Act (chapter I-3).

M.O. 2012-01-20, s. 55; M.O. 2012-12-06, s. 36; M.O. 2015-09-24, s. 7; M.O. 2016-10-12, s. 34.

56. A socioeconomic research and planning officer or a computer and administrative processes analyst who is governed by the collective labour agreement for professionals and who carries out duties in the Bureau de la lutte contre l’évasion fiscale at the Direction principale de la recherche et de l’innovation is authorized to sign the documents required for the purposes of

(1)  sections 12.2, 30, 58.1 and 94.1 of the Tax Administration Act (chapter A-6.002);

(1.1)  section 2 of the Mining Tax Act (chapter I-0.4); and

(2)  the first paragraph of section 6.3, section 7.0.6, paragraph c of section 21.4.10, subparagraph b and subparagraph i of subparagraphs c and d of the first paragraph of section 21.4.11, sections 84.1, 85 and 98 and the second paragraph of section 647 of the Taxation Act (chapter I-3).

M.O. 2012-01-20, s. 56; M.O. 2012-12-06, s. 37; M.O. 2015-09-24, s. 8.

57. The director of tax audit technology research at the Direction principale de la recherche et de l’innovation is authorized to sign the documents required for the purposes of

(1)  sections 39 and 94.1 of the Tax Administration Act (chapter A-6.002); and

(2)  sections 350.56, 350.56.1, 350.56.3, 350.56.4 and 350.57 of the Act respecting the Québec sales tax (chapter T-0.1).

M.O. 2012-01-20, s. 57; M.O. 2012-12-06, s. 38; M.O. 2016-10-12, s. 35.

57.1. A service head or division head at the Direction de la recherche en technologies liées au contrôle fiscal in the Direction principale de la recherche et de l’innovation is authorized to sign the documents required for the purposes of

(1)  the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary and section 94.1 of the Tax Administration Act (chapter A-6.002); and

(2)  sections 350.56.1, 350.56.3 and 350.56.4 of the Act respecting the Québec sales tax (chapter T-0.1).

M.O. 2012-12-06, s. 39; M.O. 2016-10-12, s. 36.

TITLE V DIRECTION GÉNÉRALE DES PARTICULIERS

CHAPTER I

(Revoked)

M. 2012-01-20, c. I; M.O. 2013-10-10, s. 19.

58. (Revoked).

M.O. 2012-01-20, s. 58; M.O. 2012-12-06, s. 40; M.O. 2013-10-10, s. 19.

59. (Revoked).

M.O. 2012-01-20, s. 59; M.O. 2013-10-10, s. 19.

CHAPTER II

(Revoked)

M.O. 2012-01-20, c. II; M.O. 2013-10-10, s. 19.

60. (Revoked).

M.O. 2012-01-20, s. 60; M.O. 2013-10-10, s. 19.

DIVISION I

(Revoked)

M.O. 2012-01-20, Div. I; M.O. 2013-10-10, s. 19.

61. (Revoked).

M.O. 2012-01-20, s. 61; M.O. 2013-10-10, s. 19.

62. (Revoked).

M.O. 2012-01-20, s. 62; M.O. 2013-10-10, s. 19.

63. (Revoked).

M.O. 2012-01-20, s. 63; M.O. 2013-10-10, s. 19.

DIVISION II

(Revoked)

M.O. 2012-01-20, Div. II; M.O. 2013-10-10, s. 19.

64. (Revoked).

M.O. 2012-01-20, s. 64; M.O. 2013-10-10, s. 19.

65. (Revoked).

M.O. 2012-01-20, s. 65; M.O. 2013-10-10, s. 19.

66. (Revoked).

M.O. 2012-01-20, s. 66; M.O. 2013-10-10, s. 19.

CHAPTER II.1 DIRECTION PRINCIPALE DES PROGRAMMES SOCIOFISCAUX

M.O. 2013-10-10, s. 20.

66.1. The senior director of social and tax programs is authorized to sign the documents required for the purposes of the provisions referred to in the first paragraph of sections 66.2 and 66.3, the first and second paragraphs of section 66.4 and the first paragraph of sections 66.5, 66.7 and 66.8 to 66.11.

A facsimile of the signature of the holder of the position referred to in the first paragraph may be affixed to the documents required for the purposes of section 94.1 of the Tax Administration Act (chapter A-6.002).

M.O. 2013-10-10, s. 20.

DIVISION I DIRECTIONS DU CENTRE DES RELATIONS AVEC LA CLIENTÈLE DES PENSIONS ALIMENTAIRES

M.O. 2013-10-10, s. 20.

66.2. A director is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in the first and second paragraphs of section 66.4;

(2)  section 57.1 of the Act to facilitate the payment of support (chapter P-2.2).

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 the provisions referred to in subparagraph 2 of the first paragraph and subparagraphs 2 and 3 of the first paragraph of section 66.4.

M.O. 2013-10-10, s. 20.

66.3. A service head or support payment management clerk 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 and second paragraphs of section 66.4;

(2)  section 57.1 of the Act to facilitate the payment of support (chapter P-2.2) in relation to a demand other than that sent to an advocate or notary.

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 provisions referred to in subparagraph 2 of the first paragraph and subparagraphs 2 and 3 of the first paragraph of section 66.4.

M.O. 2013-10-10, s. 20.

66.4. A financial management officer, a socioeconomic research and planning officer or a computer and administrative processes analyst who is governed by the collective labour agreement for professionals is authorized to sign the documents required for the purposes of

(1)  article 1326 of the Civil Code concerning the declaration of claim to the Public Curator;

(2)  sections 5, 8, 13, 16, 19, 22, 23, 29, 31, 34, 36, 37, 46, 48, 53 and 76 of the Act to facilitate the payment of support (chapter P-2.2);

(3)  section 13 of the Family Orders and Agreements Enforcement Assistance Act (R.S.C. 1985, c. 4 (2nd Suppl.)).

The holder of a position referred to in the first paragraph is also authorized to sign the documents required to waive, in advance, the application of articles 795 and 796 of the Civil Code concerning the publication of an inventory, of article 806 of that Code concerning the annual rendering of accounts, of article 811 of that Code concerning the homologation by the court of a payment proposal, of article 822 of that Code concerning the publication of the closure of the account and of article 1330 of that Code concerning the publication of a notice of closure.

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 provisions referred to in subparagraphs 2 and 3 of the first paragraph.

M.O. 2013-10-10, s. 20.

66.5. An office clerk governed by the collective labour agreement for public servants is authorized to sign the documents required for the purposes of

(1)  section 57.1 of the Act to facilitate the payment of support (chapter P-2.2) in relation to a demand other than that sent to an advocate or notary;

(2)  section 13 of the Family Orders and Agreements Enforcement Assistance Act (R.S.C. 1985, c. 4 (2nd Suppl.)).

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 provisions referred to in subparagraphs 1 and 2 of the first paragraph.

M.O. 2013-10-10, s. 20.

DIVISION II DIRECTIONS DU CENTRE DES RELATIONS AVEC LA CLIENTÈLE DES PROGRAMMES SOCIOFISCAUX

M.O. 2013-10-10, s. 20.

66.6. (Revoked).

M.O. 2013-10-10, s. 20; M.O. 2015-09-24, s. 9.

66.7. (Revoked).

M.O. 2013-10-10, s. 20; M.O. 2015-09-24, s. 9.

66.8. (Revoked).

M.O. 2013-10-10, s. 20; M.O. 2015-09-24, s. 9.

66.9. (Revoked).

M.O. 2013-10-10, s. 20; M.O. 2015-09-24, s. 9.

66.10. (Revoked).

M.O. 2013-10-10, s. 20; M.O. 2014-10-30, s. 25; M.O. 2015-09-24, s. 9.

66.11. (Revoked).

M.O. 2013-10-10, s. 20; M.O. 2014-10-30, s. 26; M.O. 2015-09-24, s. 9.

66.12. The director of the Centre des relations avec la clientèle des programmes sociofiscaux 1 is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in the first paragraph of sections 66.13, 66.15 and 66.16 and section 66.17; and

(2)  section 39 of the Tax Administration Act (chapter A-6.002).

A facsimile of the signature of the holder of the position referred to in the first paragraph may be affixed to the documents required for the purposes of section 94.1 of the Tax Administration Act.

M.O. 2015-09-24, s. 10.

66.13. A service head at the Direction du Centre des relations avec la clientèle des programmes sociofiscaux 1 is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in the first paragraph of sections 66.15 and 66.16 and section 66.17; and

(2)  sections 21 and 30, the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary, section 71 in relation to a request for information, other than a request for an information file referred to in section 71.0.2, and section 86 of the Tax Administration Act (chapter A-6.002).

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 section 94.1 of the Tax Administration Act.

M.O. 2015-09-24, s. 10.

66.14. A higher complexity tax audit officer who is governed by the collective labour agreement for public servants and who carries out duties at the Direction du Centre des relations avec la clientèle des programmes sociofiscaux 1 is authorized to sign the documents required for the purposes of the provisions referred to in the first paragraph of sections 66.15 and 66.16 and section 66.17.

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 section 94.1 of the Tax Administration Act (chapter A-6.002).

M.O. 2015-09-24, s. 10.

66.15. A tax adviser who is governed by the collective labour agreement for professionals and who carries out duties at the Direction du Centre des relations avec la clientèle des programmes sociofiscaux 1 is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in section 66.17; and

(2)  sections 36 and 94.1 of the Tax Administration Act (chapter A-6.002).

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 section 94.1 of the Tax Administration Act.

M.O. 2015-09-24, s. 10.

66.16. A computer and administrative processes analyst who is governed by the collective labour agreement for professionals and who carries out duties at the Direction du Centre des relations avec la clientèle des programmes sociofiscaux 1 is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in section 66.17;

(2)  section 94.1 of the Tax Administration Act (chapter A-6.002); and

(3)  section 1029.8.116.18 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 section 94.1 of the Tax Administration Act.

M.O. 2015-09-24, s. 10.

66.17. A tax audit officer or an information officer who is governed by the collective labour agreement for public servants and who carries out duties at the Direction du Centre des relations avec la clientèle des programmes sociofiscaux 1 is authorized to sign the documents required for the purposes of

(1)  sections 31, 42 and 58.1 of the Tax Administration Act (chapter A-6.002);

(2)  section 1029.8.116.28 of the Taxation Act (chapter I-3); and

(3)  section 36 of the Shelter Allowance Program for the elderly and families established under an order in council made under sections 3 and 3.1 of the Act respecting the Société d’habitation du Québec (chapter S-8), except in relation to a notice of determination, notice of redetermination or notice of revision.

M.O. 2015-09-24, s. 10.

66.18. The director of the Centre des relations avec la clientèle des programmes sociofiscaux 2 is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in the first paragraph of sections 66.19, 66.21 and 66.22 and section 66.23; and

(2)  section 39 of the Tax Administration Act (chapter A-6.002).

A facsimile of the signature of the holder of the position referred to in the first paragraph may be affixed to the documents required for the purposes of section 94.1 of the Tax Administration Act.

M.O. 2015-09-24, s. 10.

66.19. A service head at the Direction du Centre des relations avec la clientèle des programmes sociofiscaux 2 is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in the first paragraph of sections 66.21 and 66.22 and section 66.23;

(2)  sections 21 and 30, the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary, section 71 in relation to a request for information, other than a request for an information file referred to in section 71.0.2, and section 86 of the Tax Administration Act (chapter A-6.002); and

(3)  sections 895, 895.0.1, 898.1 and 898.2 of the Taxation Act (chapter I-3).

M.O. 2015-09-24, s. 10.

66.20. A higher complexity tax audit officer who is governed by the collective labour agreement for public servants and who carries out duties at the Direction du Centre des relations avec la clientèle des programmes sociofiscaux 2 is authorized to sign the documents required for the purposes of the provisions referred to in the first paragraph of sections 66.21 and 66.22 and section 66.23.

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 section 94.1 of the Tax Administration Act (chapter A-6.002).

M.O. 2015-09-24, s. 10.

66.21. A tax adviser who is governed by the collective labour agreement for professionals and who carries out duties at the Direction du Centre des relations avec la clientèle des programmes sociofiscaux 2 is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in section 66.23; and

(1)  sections 36 and 94.1 of the Tax Administration Act (chapter A-6.002).

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 section 94.1 of the Tax Administration Act.

M.O. 2015-09-24, s. 10.

66.22. A computer and administrative processes analyst who is governed by the collective labour agreement for professionals and who carries out duties at the Direction du Centre des relations avec la clientèle des programmes sociofiscaux 2 is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in section 66.23;

(2)  section 94.1 of the Tax Administration Act (chapter A-6.002); and

(3)  section 1029.8.116.18 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 section 94.1 of the Tax Administration Act.

M.O. 2015-09-24, s. 10.

66.23. A tax audit officer who is governed by the collective labour agreement for public servants and who carries out duties at the Direction du Centre des relations avec la clientèle des programmes sociofiscaux 2 is authorized to sign the documents required for the purposes of

(1)  sections 31, 42 and 58.1 of the Tax Administration Act (chapter A-6.002);

(2)  section 1029.8.116.28 of the Taxation Act (chapter I-3); and

(3)  sections 29, 30, 37 and 38 of the Shelter Allowance Program for the elderly and families established under an order in council made under sections 3 and 3.1 of the Act respecting the Société d’habitation du Québec (chapter S-8), except in relation to a notice of determination, notice of redetermination or notice of revision."

M.O. 2015-09-24, s. 10.

CHAPTER III

(Revoked)

M.O. 2012-01-20, c. III; M.O. 2013, s. 21.

67. (Revoked).

M.O. 2012-01-20, s. 67; M.O. 2013-10-10, s. 21.

68. (Revoked).

M.O. 2012-01-20, s. 68; M.O. 2013-10-10, s. 21.

69. (Revoked).

M.O. 2012-01-20, s. 69; M.O. 2012-12-06, s. 41; M.O. 2013-10-10, s. 21.

70. (Revoked).

M.O. 2012-01-20, s. 70; M.O. 2012-12-06, s. 42; M.O. 2013-10-10, s. 21.

CHAPTER III.1 DIRECTIONS PRINCIPALES DU CONTRÔLE FISCAL DES PARTICULIERS

M.O. 2013-10-10, s. 22.

70.0.1. The senior director of tax audit of individuals (Québec) is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in sections 70.0.2 to 70.0.4 and the first paragraph of sections 70.2 to 70.7;

(2)  section 17.4.1 of the Tax Administration Act (chapter A-6.002); and

(3)  section 681 of the Act respecting the Québec sales tax (chapter T-0.1).

A facsimile of the signature of the holder of the position referred to in the first paragraph may be affixed to the documents required for the purposes of section 94.1 of the Tax Administration Act.

M.O. 2015-09-24, s. 11; M.O. 2016-10-12, s. 37.

70.0.2. The director of tax audit 4 at the Direction principale du contrôle fiscal des particuliers (Québec) is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in sections 70.0.3 and 70.0.4;

(2)  sections 15.3, 15.3.0.1, 17, 17.2 to 17.4, 21 and 39, section 71 in relation to a request for information, other than a request for an information file referred to in section 71.0.2, and sections 86 and 94.1 of the Tax Administration Act (chapter A-6.002);

(3)  section 9.2 of the Companies Act (chapter C-38);

(4)  sections 6.1.1, 6.2, 6.3 and 6.7 of the Tobacco Tax Act (chapter I-2);

(5)  subparagraph e of the second paragraph of section 725.1.2 of the Taxation Act (chapter I-3);

(6)  section 64 of the Act respecting the legal publicity of enterprises (chapter P-44.1);

(7)  sections 17 and 365 of the Business Corporations Act (chapter S-31.1);

(8)  sections 16 and 23.1, paragraph h of section 27.1 and sections 27.1.1, 27.2, 27.3, 27.7, 50.0.6, 50.0.9 and 50.0.10 of the Fuel Tax Act (chapter T-1); and

(9)  paragraph f of section 27.1R1 of the Regulation respecting the application of the Fuel Tax Act (chapter T-1, r. 1).

M.O. 2015-09-24, s. 11; M.O. 2016-10-12, s. 38.

70.0.3. A service head at the Direction du contrôle fiscal 4 in the Direction principale du contrôle fiscal des particuliers (Québec) is authorized to sign the documents required for the purposes of

(1)  the provision referred to in section 70.0.4;

(2)  sections 17.5 to 17.6, 17.9.1, 30, 30.1, 31, 31.1, 34, 35, 35.5, 35.6 and 36, the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary, and section 58.1 of the Tax Administration Act (chapter A-6.002);

(3)  article 66 of the Code of Penal Procedure (chapter C-25.1);

(4)  sections 7.10, 7.12, 13.3 and 13.3.1 of the Tobacco Tax Act (chapter I-2);

(5)  paragraph f of subsection 2 of section 1000 and section 1001 of the Taxation Act (chapter I-3);

(6)  sections 56, 202, 416 and 416.1, subparagraph 3 of the second paragraph of section 434 and sections 458.6, 473.3, 475, 476, 477, 494, 495, 498 and 505 of the Act respecting the Québec sales tax (chapter T-0.1); and

(7)  sections 14.1, 33, 35, 36, 39, 40 and 53 of the Fuel Tax Act (chapter T-1).

M.O. 2015-09-24, s. 11.

70.0.4. A financial management officer who is governed by the collective labour agreement for professionals and who carries out duties at the Direction du contrôle fiscal 4 in the Direction principale du contrôle fiscal des particuliers (Québec) is authorized to sign the documents required for the purposes of article 2631 of the Civil Code.

M.O. 2015-09-24, s. 11.

70.1. The senior director of tax audit of individuals (Montréal) is authorized to sign the documents required for the purposes of the provisions referred to in the first paragraph of sections 70.2 to 70.7.

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 94.1 of the Tax Administration Act (chapter A-6.002).

M.O. 2013-10-10, s. 22; M.O. 2014-10-30, s. 27; M.O. 2015-09-24, s. 12.

70.2. Subject to section 70.0.2, a director of tax audit is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in the first paragraph of sections 70.3 to 70.7;

(2)  section 39 of the Tax Administration Act (chapter A-6.002);

(3)  (subparagraph revoked);

(4)  (subparagraph revoked);

(5)  (subparagraph revoked).

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 and of section 94.1 of the Tax Administration Act and for the purposes of paragraph f of subsection 2 of section 1000 and of section 1001 of the Taxation Act (chapter I-3).

M.O. 2013-10-10, s. 22; M.O. 2014-10-30, s. 28; M.O. 2015-09-24, s. 13.

70.3. A service head of accounting or service head of failure to file individual income tax returns is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in the first paragraph of sections 70.3.1 and 70.4;

(2)  sections 36 and 86 of the Tax Administration Act (chapter A-6.002);

(3)  sections 1056.4, 1056.4.0.1, 1098, 1100 and 1102.1 of the Taxation Act (chapter I-3);

(4)  the second paragraph of section 45 of the Act respecting the application of the Taxation Act (chapter I-4).

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 in relation to a formal demand other than that sent to an advocate or notary and of section 94.1 of the Tax Administration Act and for the purposes of paragraph f of subsection 2 of section 1000 and of section 1001 of the Taxation Act.

M.O. 2013-10-10, s. 22; M.O. 2014-10-30, s. 29.

70.3.1. A financial management officer who is governed by the collective labour agreement for professionals or a tax audit officer, an information officer or an office clerk who is governed by the collective labour agreement for public servants and who carries out duties in a failure to file individual income tax returns service is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in the first paragraph of section 70.4;

(2)  article 2631 of the Civil Code.

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 in relation to a formal demand other than that sent to an advocate or a notary and of section 94.1 of the Tax Administration Act (chapter A-6.002) and for the purposes of paragraph f of subsection 2 of section 1000 and of section 1001 of the Taxation Act (chapter I-3).

M.O. 2014-10-30, s. 30.

70.4. A financial management officer who is governed by the collective labour agreement for professionals or a tax audit officer, an information officer or an office clerk who is governed by the collective labour agreement for public servants and who carries out duties in an accounting service is authorized to sign the documents required for the purposes of

(1)  sections 12.2, 30, 30.1 and 31, the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary and sections 58.1 and 94.1 of the Tax Administration Act (chapter A-6.002);

(2)  sections 520.1 and 522, paragraph f of subsection 2 of section 1000 and sections 1001, 1029.8.61.63, 1051.1 and 1051.2 of the Taxation Act (chapter I-3).

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 in relation to a formal demand other than that sent to an advocate or notary and of section 94.1 of the Tax Administration Act and for the purposes of paragraph f of subsection 2 of section 1000 and of section 1001 of the Taxation Act.

M.O. 2013-10-10, s. 22; M.O. 2014-10-30, s. 31.

70.5. Subject to section 70.0.3, a service head of tax audit is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in the first paragraph of sections 70.6 and 70.7;

(2)  sections 21, 30.1, 34, 35, 35.5 and 36, the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary, section 42, section 71 in relation to a request for information, other than a request for an information file referred to in section 71.0.2, and section 86 of the Tax Administration Act (chapter A-6.002);

(3)  section 7.3, subparagraph 2 of subparagraph ii of subparagraph b of the second paragraph of section 93.3.1, sections 325, 359.12.1, 361, 435, 440, 441.1, 441.2, 444, 450, 522, 525 and 581, subparagraph d of the second paragraph of section 677, section 725.1.6, subparagraphs ii and iii of subparagraph f of the first paragraph of sections 832.23 and 832.24, sections 851.48, 895, 895.0.1 and 898.1, paragraph a of section 905.0.5, sections 905.0.7 and 905.0.19, subparagraph b of the first paragraph of section 905.0.21, subparagraph ii of subparagraph i of the first paragraph of section 935.12 in relation to the definition of “eligible amount”, paragraph d of section 935.13, sections 965.5, 965.11.13 and 965.11.19.3, paragraph f of subsection 2 of section 1000 and sections 1001, 1006, 1029.7.6, 1029.7.9, 1056.4, 1056.4.0.1, 1082.13, 1098, 1100 and 1102.1 of the Taxation Act;

(4)  section 130R13 of the Regulation respecting the Taxation Act (chapter I-3, r. 1);

(5)  the second paragraph of section 45 of the Act respecting the application of the Taxation Act (chapter I-4);

(6)  section 34.0.0.4 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5).

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 in relation to a formal demand other than that sent to an advocate or notary and of section 94.1 of the Tax Administration Act.

M.O. 2013-10-10, s. 22; M.O. 2014-10-30, s. 32; M.O. 2015-09-24, s. 14; M.O. 2016-10-12, s. 39.

70.6. Subject to section 70.0.4, a financial management officer who is governed by the collective labour agreement for professionals, a tax audit officer or an information officer who is governed by the collective labour agreement for public servants and who carries out duties in a tax audit service is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in the first paragraph of section 70.7;

(2)  sections 12.2 and 35.6 of the Tax Administration Act (chapter A-6.002);

(3)  article 2631 of the Civil Code;

(4)  sections 42.15, 736.3, 737.18.6.3, 737.18.29.2, 737.19.3, 737.22.0.0.1.2, 737.22.0.0.5.2 and 1029.6.0.1.8 of the Taxation Act (chapter I-3).

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 94.1 of the Tax Administration Act.

M.O. 2013-10-10, s. 22; M.O. 2014-10-30, s. 33; M.O. 2015-09-24, s. 15.

70.7. A tax research officer who is governed by the collective labour agreement for professionals or an office clerk who is governed by the collective labour agreement for public servants and who carries out duties in a tax audit service is authorized to sign the documents required for the purposes of

(1)  sections 14, 31, 58.1 and 94.1 of the Tax Administration Act (chapter A-6.002);

(2)  the first paragraph of section 6.3, paragraph c of section 21.4.10, paragraph b and subparagraph i of paragraphs c and d of the first paragraph of section 21.4.11, sections 84.1, 85 and 98, the second paragraph of section 647, section 776.49 and section 1029.8.61.63 of the Taxation Act (chapter I-3).

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 94.1 of the Tax Administration Act.

M.O. 2013-10-10, s. 22; M.O. 2015-09-24, s. 16.

CHAPTER IV DIRECTION PRINCIPALE DES RELATIONS AVEC LA CLIENTÈLE DES PARTICULIERS

M.O. 2012-01-20, c. IV; M.O. 2013-10-10, s. 23.

71. The senior director of relations with individuals is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in the first paragraph of sections 72 to 74; and

(2)  the second paragraph of section 45 of the Act respecting the application of the Taxation Act (chapter I-4).

A facsimile of the signature of the holder of the position referred to in the first paragraph may be affixed to the documents required for the purposes of section 94.1 of the Tax Administration Act (chapter A-6.002).

M.O. 2012-01-20, s. 71; M.O. 2013-10-10, s. 24.

72. A director in any of the directorates of the Centre des relations avec la clientèle des particuliers is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in the first paragraph of sections 73 and 74;

(2)  section 39 of the Tax Administration Act (chapter A-6.002).

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 section 94.1 of the Tax Administration Act (chapter A-6.002) and section 1016 of the Taxation Act (chapter I-3).

M.O. 2012-01-20, s. 72; M.O. 2012-12-06, s. 43; M.O. 2013-10-10, s. 25.

73. A service head in any of the directorates of the Centre des relations avec la clientèle des particuliers is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in the first paragraph of section 74;

(2)  sections 21, 30.1, 34, 35, 35.5 and 36, the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary, section 42, section 71 in relation to a request for information, other than a request for an information file referred to in section 71.0.2, and section 86 of the Tax Administration Act (chapter A-6.002);

(3)  article 2654 of the Civil Code;

(4)  article 66 of the Code of Penal Procedure (chapter C-25.1);

(5)  the first paragraph of section 6.3, sections 7.3 and 42.15, subparagraph 2 of subparagraph ii of subparagraph b of the second paragraph of section 93.3.1, sections 325, 359.10, 359.12.1, 361, 435, 440, 441.1, 441.2, 444, 450, 522, 525 and 581, subparagraph d of the second paragraph of section 677, section 725.1.6, subparagraphs ii and iii of subparagraph f of the first paragraph of section 832.23, subparagraphs ii and iii of subparagraph f of the first paragraph of section 832.24, sections 895, 895.0.1 and 898.1, paragraph a of section 905.0.5, sections 905.0.7 and 905.0.19, subparagraph b of the first paragraph of section 905.0.21, subparagraph ii of subparagraph i of the first paragraph of section 935.12 in relation to the definition of “eligible amount”, paragraph d of section 935.13, sections 965.5, 965.11.13 and 965.11.19.3, paragraph f of subsection 2 of section 1000 and sections 1001, 1006, 1029.7.6, 1029.7.9, 1056.4, 1056.4.0.1, 1098, 1100 and 1102.1 of the Taxation Act (chapter I-3);

(6)  section 130R13 of the Regulation respecting the Taxation Act (chapter I-3, r. 1); and

(7)  section 34.0.0.4 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5).

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 section 94.1 of the Tax Administration Act and article 66 of the Code of Penal Procedure and for the purposes of section 1016 of the Taxation Act.

M.O. 2012-01-20, s. 73; M.O. 2012-12-06, s. 44; M.O. 2013-10-10, s. 26.

74. A financial management officer, a socioeconomic research and planning officer or a computer and administrative processes analyst who is governed by the collective labour agreement for professionals or a tax audit officer, an administration technician, an information officer or an office clerk who is governed by the collective labour agreement for public servants who carries out duties in a directorate of the Centre des relations avec la clientèle des particuliers is authorized to sign the documents required for the purposes of

(1)  sections 12.2, 30, 31, 35.6, 58.1 and 94.1 of the Tax Administration Act (chapter A-6.002);

(2)  article 2631 of the Civil Code; and

(3)  the first paragraph of section 6.3, paragraph c of section 21.4.10, subparagraph b and subparagraph i of subparagraphs c and d of the first paragraph of section 21.4.11, sections 84.1, 85 and 98, the second paragraph of section 647 and sections 736.3, 737.18.6.3, 737.18.29.2, 737.19.3, 737.22.0.0.1.2, 737.22.0.0.5.2, 1016, 1029.6.0.1.8 and 1029.8.61.63 of the Taxation Act (chapter I-3).

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 94.1 of the Tax Administration Act and section 1016 of the Taxation Act.

M.O. 2012-01-20, s. 74; M.O. 2012-12-06, s. 45; M.O. 2013-10-10, s. 27.

74.0.1. A tax audit officer or an information officer who is governed by the collective labour agreement for public servants and who carries out duties in any of the Centres d’assistance aux services à la clientèle at the Direction des centres d’assistance aux services à la clientèle is authorized to sign the documents required for the purposes of section 37.1 of the Tax Administration Act (chapter A-6.002) in relation to the refusal of an application for registration to make an electronic filing of a fiscal return required under section 1000 of the Taxation Act (chapter I-3).

M.O. 2016-10-12, s. 40.

CHAPTER V

(Revoked)

M.O. 2012-12-06, s. 46; M.O. 2013-10-10, s. 28.

74.1. (Revoked).

M.O. 2012-12-06, s. 46; M.O. 2013-10-10, s. 28.

74.2. (Revoked).

M.O. 2012-12-06, s. 46; M.O. 2013-10-10, s. 28.

74.3. (Revoked).

M.O. 2012-12-06, s. 46; Erratum, 2013 G.O. 2, 2611; M.O. 2013-10-10, s. 28.

74.4. (Revoked).

M.O. 2012-12-06, s. 46; M.O. 2013-10-10, s. 28.

TITLE VI DIRECTION GÉNÉRALE DES ENTREPRISES

CHAPTER I DIRECTION PRINCIPALE DE LA VÉRIFICATION DES ENTREPRISES (CENTRE DU QUÉBEC)

M.O. 2012-01-20, c. I; M.O. 2012-12-06, s. 47; M.O. 2014-10-30, s. 34.

75. The senior director of business audits (Centre du Québec) is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in the first and second paragraphs of section 76 and the first paragraph of sections 78 to 86;

(2)  sections 17.2 and 17.4 of the Tax Administration Act (chapter A-6.002); and

(3)  article 66 of the Code of Penal Procedure (chapter C-25.1);

(4)  section 358.0.2, subparagraph 2 of subparagraph i of paragraph a of section 752.0.18.10 and sections 851.48 and 905.0.7 of the Taxation Act (chapter I-3); and

(5)  sections 985.9R2 and 985.9R3 of the Regulation respecting the Taxation Act (chapter I-3, r. 1).

A facsimile of the signature of the 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, 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.

M.O. 2012-01-20, s. 75; M.O. 2012-12-06, s. 48; M.O. 2014-10-30, s. 35; M.O. 2015-09-24, s. 17; M.O. 2016-10-12, s. 41.

76. The director of tax audits is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in the first paragraph of sections 78 to 80;

(2)  section 39 of the Tax Administration Act (chapter A-6.002);

(3)  subparagraph e of the second paragraph of section 21.4.33, subparagraph 2 of subparagraph ii of subparagraph b of the second paragraph of section 93.3.1, paragraph c of section 359.8.1 and sections 359.12.1, 361, 500, 581, 726.6.2, 1016, 1051.1 and 1051.2 of the Taxation Act (chapter I-3);

(4)  section 130R13 of the Regulation respecting the Taxation Act (chapter I-3, r. 1);

(5)  sections 415.0.4 and 415.0.6 of the Act respecting the Québec sales tax (chapter T-0.1).

The holder of the position referred to in the first paragraph, who is designated by the Minister of Revenue to act in the stead of the commissioner for the purposes of the International Fuel Tax Agreement, is also authorized to sign, within the limits of the position holder’s duties, the documents required for the purposes of sections R340, R420.100, R1250.100, R1360.200 and R1450.200 of that Agreement.

A facsimile of the signature of the holder of the 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.

M.O. 2012-01-20, s. 76; M.O. 2012-12-06, s. 49; M.O. 2016-10-12, s. 42.

77. (Revoked).

M.O. 2012-01-20, s. 77; M.O. 2012-12-06, s. 50.

78. A service head at the Direction de la vérification des taxes is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in the first paragraph of sections 78.1 to 80;

(2)  sections 17.3, 17.4.1, 17.5, 17.5.1, 17.6, 34, 35, 35.5 and 36, section 39 in relation to a formal demand other than that sent to an advocate or notary, section 71 in relation to a request for information, other than a request for an information file referred to in section 71.0.2, and section 86 of the Tax Administration Act (chapter A-6.002);

(3)  article 2631 of the Civil Code;

(4)  section 9.2 of the Companies Act (chapter C-38);

(4.1)  sections 6 and 7 of the Regulation governing the municipal tax for 9-1-1 (chapter F-2.1, r. 14);

(5)  paragraph h of section 6.1, sections 6.2, 6.3, 6.7, 7.12 and 11.1 of the Tobacco Tax Act (chapter I-2);

(6)  paragraph f of section 1.2 of the Regulation respecting the application of the Tobacco Tax Act (chapter I-2, r. 1);

(7)  section 64 of the Act respecting the legal publicity of enterprises (chapter P-44.1);

(8)  sections 17 and 365 of the Business Corporations Act (chapter S-31.1);

(9)  sections 56 and 75.1, subparagraph c of paragraph 1 of section 75.9, sections 202, 297.0.7, 297.0.13, 297.1.3, 297.1.4, 297.1.6, 297.1.7, 317.1, 317.2, 339, 340, 341, 341.0.1, 343, 344, 345, 350.15, 350.16, 350.56.1, 350.56.3 and 350.56.4, paragraph 2 of section 370.12, sections 411.1, 415, 416, 416.1, 417, 417.1 and 417.2, the first paragraph of section 418, paragraph 1 of section 433.9, subparagraph 3 of the second paragraph of section 434, sections 458.1.2 and 458.6, the third paragraph of sections 459.3 and 459.5 and sections 473.3, 473.7, 475, 476, 477, 494, 495, 498, 505, 526.1, 526.2, 528, 532, 538, 539, 541.31 and 541.43 of the Act respecting the Québec sales tax (chapter T-0.1);

(10)  section 442R4 of the Regulation respecting the Québec sales tax (chapter T-0.1, r. 2);

(11)  sections 13 and 14.1, paragraph h of section 27.1 and sections 27.2, 27.3, 27.7, 33, 50.0.6, 50.0.9 and 53 of the Fuel Tax Act (chapter T-1);

(12)  the third paragraph of section 10R2, the second paragraph of section 10.2R2 and paragraph f of section 27.1R1 of the Regulation respecting the application of the Fuel Tax Act (chapter T-1, r. 1); and

(13)  sections R325, R345.100, R345.200, R345.300, R410.100, R510.200, R640 and R1250.100 of the International Fuel Tax Agreement.

A facsimile of the signature of a holder of the position referred 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 in relation to a formal demand other than that sent to an advocate or notary and sections 350.23.9, 350.23.10, 416, 416.1, 417, 417.1 and 417.2, the first paragraph of section 418 and sections 427.5 and 427.6 of the Act respecting the Québec sales tax.

M.O. 2012-01-20, s. 78; M.O. 2012-12-06, s. 51; M.O. 2013-10-10, s. 29; M.O. 2014-10-30, s. 37; M.O. 2015-09-24, s. 18; M.O. 2016-10-12, s. 43.

78.1. A financial management officer (team leader) who is governed by the collective labour agreement for professionals and who carries out duties at the Direction de la vérification des taxes is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in the first paragraph of sections 79.1 to 80; and

(2)  subparagraph 3 of the third paragraph of sections 289.9 and 289.10 and sections 289.11 and 289.12 of the Act respecting the Québec sales tax (chapter T-0.1).

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 sections 350.23.9, 350.23.10, 427.5 and 427.6 of the Act respecting the Québec sales tax.

M.O. 2016-10-12, s. 44.

79. (Revoked).

M.O. 2012-01-20, s. 79; M.O. 2012-12-06, s. 52; M.O. 2013-10-10, s. 30; M.O. 2014-10-30, s. 38; M.O. 2015-09-24, s. 19; M.O. 2016-10-12, s. 45.

79.1. A financial management officer who is governed by the collective labour agreement for professionals or a tax audit officer (team leader) who is governed by the collective labour agreement for public servants and who carries out duties at the Direction de la vérification des taxes is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in the first paragraph of sections 79.2 and 80; and

(2)  subparagraph b of paragraph 2 of section 335.1 of the Act respecting the Québec sales tax (chapter T-0.1).

A facsimile of the signature of a holder of a position referred to in the first paragraph may be affixed to the documents required for the purposes of sections 350.23.9, 350.23.10, 427.5 and 427.6 of the Act respecting the Québec sales tax.

M.O. 2016-10-12, s. 46.

79.2. Subject to section 79.1, a tax audit officer who is governed by the collective labour agreement for public servants and who carries out duties at the Direction de la vérification des taxes is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in the first paragraph of section 80; and

(2)  sections 1079.8.23 and 1079.8.33 of the Taxation Act (chapter I-3).

A facsimile of the signature of a holder of the position referred to the first paragraph may be affixed to the documents required for the purposes 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. 2016-10-12, s. 46.

80. A socioeconomic research and planning officer who is governed by the collective labour agreement for professionals or an office clerk who is governed by the collective labour agreement for public servants and who carries out duties in the Direction de la vérification des taxes is authorized to sign the documents required for the purposes of

(1)  sections 12.2, 21, 30, 30.1, 31, 31.1, 35.6, 42, 58.1 and 94.1 of the Tax Administration Act (chapter A-6.002); and

(2)  sections 350.23.9, 350.23.10, 427.5 and 427.6 of the Act respecting the Québec sales tax (chapter T-0.1).

A facsimile of the signature of a holder of a position referred to in the first paragraph may be affixed to the documents required for the purposes of sections 350.23.9, 350.23.10, 427.5 and 427.6 of the Act respecting the Québec sales tax.

M.O. 2012-01-20, s. 80; M.O. 2012-12-06, s. 53; M.O. 2014-10-30, s. 39; M.O. 2015-09-24, s. 20; M.O. 2016-10-12, s. 47.

81. The director of tax credit and mining tax audits or the director of tax audits is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in the first paragraph of sections 82, 83, and 85.0.1 to 86; and

(2)  section 130R13 of the Regulation respecting the Taxation Act (chapter I-3, r. 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), section 36.1 of the Mining Tax Act (chapter I-0.4), paragraph f of subsection 2 of section 1000 and sections 1001, 1016, 1051.1 and 1051.2 of the Taxation Act (chapter I-3).

M.O. 2012-01-20, s. 81; M.O. 2012-12-06, s. 54; M.O. 2014-10-30, s. 40; M.O. 2015-09-24, s. 21; M.O. 2016-10-12, s. 48.

82. The director of tax audit of source deductions is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in the first paragraph of sections 84 to 86;

(2)  section 39 of the Tax Administration Act (chapter A-6.002); and

(3)  subparagraph e of the second paragraph of section 21.4.33 of the Taxation Act (chapter I-3).

A facsimile of the signature of the holder of the 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, section 36.1 of the Mining Tax Act (chapter I-0.4), paragraph f of subsection 2 of section 1000 and sections 1001, 1016, 1051.1 and 1051.2 of the Taxation Act.

M.O. 2012-01-20, s. 82; M.O. 2012-12-06, s. 55; M.O. 2014-10-30, s. 41; M.O. 2015-09-24, s. 22; M.O. 2016-10-12, s. 49.

83. A service head in the Direction de la vérification des crédits d’impôt et de l’impôt minier or the Direction de la vérification des impôts is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in the first paragraph of sections 85.0.1 to 86;

(2)  sections 17.3, 17.4.1, 17.5, 17.5.1, 17.6, 34, 35.5 and 36, section 37.1 in relation to the refusal of an application for registration to make an electronic filing of a fiscal return required under section 1000 of the Taxation Act (chapter I-3), section 39 in relation to a formal demand other than that sent to an advocate or notary, section 71 in relation to a request for information, other than a request for an information file referred to in section 71.0.2, and section 86 of the Tax Administration Act (chapter A-6.002);

(3)  article 2631 of the Civil Code;

(4)  section 64.2 of the Act respecting international financial centres (chapter C-8.3);

(5)  section 9.2 of the Companies Act (chapter C-38);

(6)  sections 21.22 and 21.24, subparagraph 2 of subparagraph ii of subparagraph b of the second paragraph of section 93.3.1, paragraph c of section 359.8.1, sections 359.12.1, 361, 500, 581, 725.1.6 and 726.6.2, subparagraphs ii and iii of subparagraph f of the first paragraph of section 832.24, sections 895, 895.0.1, 898.1 and 905.0.19, subparagraph ii of subparagraph i of the first paragraph of section 935.12 in relation to the definition of “eligible amount”, paragraph d of section 935.13, sections 965.5, 965.11.13, 965.11.19.3, 1006, 1056.4, 1056.4.0.1, 1098, 1100 and 1102.1 and subsection 1 of section 1168 of the Taxation Act;

(7)  the second paragraph of section 45 of the Act respecting the application of the Taxation Act (chapter I-4);

(8)  section 64 of the Act respecting the legal publicity of enterprises (chapter P-44.1);

(9)  sections 17 and 365 of the Business Corporations Act (chapter S-31.1); and

(10)  sections 350.56.1, 350.56.3 and 350.56.4 of the Act respecting the Québec sales tax (chapter T-0.1).

A facsimile of the signature of a 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 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 and paragraph f of subsection 2 of section 1000 and section 1001 of the Taxation Act.

M.O. 2012-01-20, s. 83; M.O. 2012-12-06, s. 56; M.O. 2013-10-10, s. 31; M.O. 2014-10-30, s. 42; M.O. 2015-09-24, s. 23; M.O. 2016-10-12, s. 50.

84. A service head in the Direction de la vérification des retenues à la source is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in the first paragraph of sections 85.0.1 to 86;

(2)  sections 17.3, 17.4.1, 17.5, 17.5.1, 17.6, 34, 35, 35.5 and 36, section 39 in relation to a formal demand other than that sent to an advocate or notary, section 71 in relation to a request for information, other than a request for an information file referred to in section 71.0.2, and section 86 of the Tax Administration Act (chapter A-6.002);

(3)  article 2631 of the Civil Code;

(4)  section 9.2 of the Companies Act (chapter C-38);

(5)  section 64 of the Act respecting the legal publicity of enterprises (chapter P-44.1);

(6)  section 34.0.0.4 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5);

(7)  sections 17 and 365 of the Business Corporations Act (chapter S-31.1); and

(8)  sections 350.56.1, 350.56.3 and 350.56.4 of the Act respecting the Québec sales tax (chapter T-0.1).

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 the first paragraph of section 39 of the Tax Administration Act 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 section 1001 of the Taxation Act (chapter I-3).

M.O. 2012-01-20, s. 84; M.O. 2012-12-06, s. 57; M.O. 2013-10-10, s. 32; M.O. 2014-10-30, s. 43; M.O. 2015-09-24, s. 24; M.O. 2016-10-12, s. 51.

85. (Revoked).

M.O. 2012-01-20, s. 85; M.O. 2012-12-06, s. 58; M.O. 2013-10-10, s. 33; M.O. 2014-10-30, s. 44; M.O. 2015-09-24, s. 25; M.O. 2016-10-12, s. 52.

85.0.1. 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 at the Direction de la vérification des credits d’impôts et de l’impôt minier, the Direction de la verification des impôts or the Direction de la verification des retenues à la source is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in the first paragraph of sections 85.1 and 86; and

(2)  sections 1079.8.23 and 1079.8.33 of the Taxation Act (chapter I-3).

A facsimile of the signature of a 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, 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.

M.O. 2016-10-12, s. 53.

85.1. A financial management officer or a socioeconomic research and planning officer who is governed by the collective labour agreement for professionals who is governed by the collective labour agreement for public servants and who carries out duties at the Direction de la vérification des crédits d’impôt et de l’impôt minier, at the Direction de la vérification des impôts or at the Direction de la vérification des retenues à la source is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in the first paragraph of section 86;

(1.1)  sections 26.0.3 and 30.3 of the Mining Tax Act (chapter I-0.4);

(2)  sections 771.2.1.5, 1029.7.6, 1029.7.9, 1029.8.36.0.112, 1029.8.36.72.82.1.3, 1029.8.36.166.40.2 and 1029.8.36.166.73 of the Taxation Act (chapter I-3).

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 a notary, section 2 of the Mining Tax Act and sections 7.0.6, 1016, 1051.1 and 1051.2 of the Taxation Act.

M.O. 2014-10-30, s. 45; M.O. 2015-09-24, s. 26; M.O. 2016-10-12, s. 54.

86. An office clerk who is governed by the collective labour agreement for public servants and who carries out duties at the Direction de la vérification des crédits d’impôt et de l’impôt minier, at the Direction de la vérification des impôts or at the Direction de la vérification des retenues à la source is authorized to sign the documents required for the purposes of

(1)  sections 12.2, 21, 30, 30.1, 31, 31.1 and 35.6, the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary and sections 42, 58.1 and 94.1 of the Tax Administration Act (chapter A-6.002);

(1.1)  sections 2 and 6.1, subparagraph a of subparagraph 3 of the first paragraph of section 6.2 and sections 7 and 36.1 of the Mining Tax Act (chapter I-0.4); and

(2)  section 7.0.6, paragraph c of section 21.4.10, subparagraph b and subparagraph i of subparagraphs c and d of the first paragraph of section 21.4.11, sections 42.15, 84.1, 85, 98, 165.4, 520.1 and 522, the second paragraph of section 647, the fourth paragraph of section 736, paragraph f of subsection 2 of section 1000 and sections 1001, 1016, 1051.1 and 1051.2 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 the first paragraph of section 39 of the Tax Administration Act in relation to a formal demand other than that sent to an advocate or notary, section 2 of the Mining Tax Act and sections 7.0.6, 1016, 1051.1 and 1051.2 of the Taxation Act.

M.O. 2012-01-20, s. 86; M.O. 2012-12-06, s. 59; M.O. 2014-10-30, s. 46; M.O. 2015-09-24, s. 27; M.O. 2016-10-12, s. 55.

CHAPTER II OTHER BUSINESS AUDIT MAIN DIRECTORATES

M.O. 2012-01-20, c. II; M.O. 2013-10-10, s. 35; M.O. 2014-10-30, s. 47.

86.1. The senior director of business audits (Montréal) is authorized to sign the documents required for the purposes of the provisions referred to in the first paragraph of sections 87, 89 and 93 to 98 and section 99.

A facsimile of the signature of the 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), paragraph f of subsection 2 of section 1000 and section 1001 of the Taxation Act (chapter I-3) and sections 985.9.2R2 and 985.9.2R3 of the Regulation respecting the Taxation Act (chapter I-3, r. 1).

M.O. 2013-10-10, s. 34; M.O. 2015-09-24, s. 28; M.O. 2016-10-12, s. 56.

87. The senior director of business audits (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 section 89, section 91, the first paragraph of sections 94 to 98 and section 99;

(2)  section 51 of the Fuel Tax Act (chapter T-1).

A facsimile of the signature of the 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), paragraph f of subsection 2 of section 1000 and section 1001 of the Taxation Act (chapter I-3) 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. 87; M.O. 2012-12-06, s. 60; M.O. 2013-10-10, s. 36; M.O. 2015-09-24, s. 29; M.O. 2016-10-12, s. 57.

88. (Revoked).

M.O. 2012-01-20, s. 88; M.O. 2012-12-06, s. 61; M.O. 2013-10-10, s. 37.

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 2 of subparagraph i of paragraph a of section 752.0.18.10 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), 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; M.O. 2016-10-12, s. 58.

90. (Revoked).

M.O. 2012-01-20, s. 90; M.O. 2012-12-06, s. 63; M.O. 2013-10-10, s. 39.

91. The holder of a position at the Direction principale de la vérification des entreprises (Capitale-Nationale et autres régions) and who is designated by the Minister of Revenue to act as commissioner responsible for the administration of the International Fuel Tax Agreement is authorized to sign the documents required for the purposes of sections R340, R420.100, R1250.100 and R1360.200 of that Agreement.

M.O. 2012-01-20, s. 91; M.O. 2012-12-06, s. 64.

92. (Revoked).

M.O. 2012-01-20, s. 92; M.O. 2012-12-06, s. 65; M.O. 2013-10-10, s. 40.

93. The director of audit 3 at 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 sections 94 to 98 and section 99; and

(2)  section 17 of the Tobacco Tax Act (chapter I-2).

A facsimile of the signature of the holder of the position referred to in the first paragraph may be affixed to the documents required for the purposes of sections 1016, 1051.1 and 1051.2 of the Taxation Act (chapter I-3).

M.O. 2012-01-20, s. 93; M.O. 2012-12-06, s. 66; M.O. 2013-10-10, s. 41.

94. Subject to section 93, a director of audit is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in the first paragraph of sections 95 to 98 and section 99; and

(2)  section 39 of the Tax Administration Act (chapter A-6.002).

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 sections 1016, 1051.1 and 1051.2 of the Taxation Act (chapter I-3).

M.O. 2012-01-20, s. 94; M.O. 2013-10-10, s. 42.

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 a 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, 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 and 417.1, the first paragraph of section 418 and sections 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; M.O. 2016-10-12, s. 59.

95.1. (Revoked).

M.O. 2012-12-06, s. 68; M.O. 2013-10-10, s. 44.

96. Subject to section 95, an audit service head in any of the directorates of audit is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in the first paragraph of sections 96.3 to 98 and section 99;

(2)  sections 14, 17.3, 17.4.1, 17.5, 17.6, 31.1, 34, 35, 35.5 and 36, the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary and sections 42 and 86 of the Tax Administration Act (chapter A-6.002);

(3)  article 66 of the Code of Penal Procedure (chapter C-25.1);

(4)  section 64.2 of the Act respecting international financial centres (chapter C-8.3);

(5)  section 9.2 of the Companies Act (chapter C-38);

(5.0.1)  sections 6 and 7 of the Regulation governing the municipal tax for 9-1-1 (chapter F-2.1, r. 14);

(5.1)  (paragraph revoked);

(6)  paragraph h of section 6.1 and sections 6.2, 6.3, 6.7, 7.10, 7.12 and 11.1 of the Tobacco Tax Act (chapter I-2);

(7)  paragraph f of section 1.2 of the Regulation respecting the application of the Tobacco Tax Act (chapter I-2. r. 1);

(8)  sections 21.22 and 21.24, subparagraph 2 of subparagraph ii of subparagraph b of the second paragraph of section 93.3.1, paragraph c of section 359.8.1, sections 359.12.1, 361, 440, 441.1, 441.2, 443, 450, 500, 525, 581, 725.1.6, 726.6.2 and 771.2.1.5, subparagraphs ii and iii of subparagraph f of the first paragraph of section 832.23, subparagraphs ii and iii of subparagraph f of the first paragraph of section 832.24, sections 895, 895.0.1 and 898.1, paragraph a of section 905.0.5, subparagraph b of the first paragraph of section 905.0.21, subparagraph ii of subparagraph i of the first paragraph of section 935.12 in relation to the definition of “eligible amount”, paragraph d of section 935.13, sections 965.5, 965.11.13, 965.11.19.3 and 985.15, paragraph f of subsection 2 of section 1000, sections 1001, 1006, 1029.7.6, 1029.7.9, 1029.8.36.0.112, 1029.8.36.72.82.1.3, 1029.8.36.166.40.2, 1029.8.36.166.73, 1056.4, 1056.4.0.1, 1082.13, 1098, 1100 and 1102.1 and subsection 1 of section 1168 of the Taxation Act (chapter I-3);

(9)  sections 130R13, 985.9R2 and 985.9R3 of the Regulation respecting the Taxation Act (chapter I-3, r. 1);

(10)  the second paragraph of section 45 of the Act respecting the application of the Taxation Act (chapter I-4);

(11)  section 64 of the Act respecting the legal publicity of enterprises (chapter P-44.1);

(12)  section 34.0.0.4 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5);

(13)  sections 17 and 365 of the Business Corporations Act (chapter S-31.1);

(14)  sections 56 and 75.1, subparagraph c of paragraph 1 of section 75.9, sections 202, 297.0.7, 297.0.13, 297.1.3, 297.1.4, 297.1.6, 297.1.7, 317.1, 317.2, 339, 340, 341, 341.0.1, 343, 344, 345, 350.0.5, 350.15, 350.16, 350.56.1, 350.56.3, 350.56.4, 411.1, 415, 415.0.4, 415.0.6, 416, 416.1, 417, 417.1 and 417.2, the first paragraph of section 418, paragraph 1 of section 433.9, subparagraph 3 of the second paragraph of section 434, sections 458.1.2 and 458.6, the third paragraph of sections 459.3 and 459.5 and sections 473.3, 473.7, 475, 476, 477, 494, 495, 498, 505, 526.1, 526.2, 528, 532, 538, 539 and 541.31 of the Act respecting the Québec sales tax (chapter T-0.1);

(15)  section 442R4 of the Regulation respecting the Québec sales tax (chapter T-0.1, r. 2);

(16)  sections 13 and 14.1, paragraph h of section 27.1 and sections 27.2, 27.3, 27.7, 33, 35, 36, 50.0.6, 50.0.9 and 53 of the Fuel Tax Act (chapter T-1);

(17)  the third paragraph of section 10R2, the second paragraph of section 10.2R2 and paragraph f of section 27.1R1 of the Regulation respecting the application of the Fuel Tax Act (chapter T-1, r. 1); and

(18)  sections R325, R345.100, R345.200, R345.300, R410.100, R510.200, R640, R1250.100, R1360.200 and R1450.200 of the International Fuel Tax Agreement.

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 the first paragraph of section 39 of the Tax Administration Act in relation to a formal demand other than that sent to an advocate or notary, 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 and sections 350.23.9, 350.23.10, 416, 416.1, 417 and 417.1, the first paragraph of section 418 and sections 427.5 and 427.6 of the Act respecting the Québec sales tax.

M.O. 2012-01-20, s. 96; M.O. 2012-12-06, s. 69; M.O. 2013-10-10, s. 45; M.O. 2014-10-30, s. 48; M.O. 2015-09-24, s. 32; M.O. 2016-10-12, s. 60.

96.0.1. A financial management officer (expert level) who is governed by the collective labour agreement for professionals 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 and 97 to 98.

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 sections 7.0.6, 1016, 1051.1 and 1051.2 of the Taxation Act (chapter I-3).

M.O. 2016-10-12, s. 61.

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. 62.

96.1.1. A financial management officer who is governed by the collective labour agreement for professionals 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, 97.1 and 98.

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 sections 7.0.6, 1016, 1051.1 and 1051.2 of the Taxation Act (chapter I-3) and 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. 2016-10-12, s. 63.

96.2. 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 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; M.O. 2016-10-12, s. 64.

96.3. A financial management officer (team leader) who is governed by the collective labour agreement for professionals is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in the first paragraph of sections 97, 97.1 and 98; and

(2)  subparagraph 3 of the third paragraph of sections 289.9 and 289.10 and sections 289.11 and 289.12 of the Act respecting the Québec sales tax (chapter T-0.1).

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 sections 7.0.6, 1016, 1051.1 and 1051.2 of the Taxation Act (chapter I-3).

M.O. 2016-10-12, s. 65.

96.4. A financial management officer (expert level) or a financial management officer (emeritus level) who is governed by the collective labour agreement for professionals is authorized to sign the documents required for the purposes of the provisions referred to in the first paragraph of sections 97 to 98.

A facsimile of the signature of a 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. 2016-10-12, s. 65.

97. Subject to section 96.1, 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 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; M.O. 2016-10-12, s. 66.

97.1. Subject to sections 96.2 and 96.3, a financial management officer who is governed by the collective labour agreement for professionals or a tax audit officer (team leader) 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; and

(2)  subparagraph b of paragraph 2 of section 335.1 of the Act respecting the Québec sales tax (chapter T-0.1).

A facsimile of the signature of a 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) and sections 350.23.9, 350.23.10, 427.5 and 427.6 of the Act respecting the Québec sales tax.

M.O. 2016-10-12, s. 67.

98. Subject to section 97.1, a 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)  sections 12.2, 21, 30, 30.1, 31, 35.6 and 58.1 of the Tax Administration Act (chapter A-6.002);

(2)  article 2631 of the Civil Code;

(2.1)  (subparagraph revoked);

(3)  section 7.0.6, paragraph c of section 21.4.10, paragraph b and subparagraph i of subparagraphs c and d of the first paragraph of section 21.4.11, sections 42.15, 84.1, 85, 98 and 165.4, the second paragraph of section 647 and sections 1016, 1051.1, 1051.2, 1079.8.23 and 1079.8.33 of the Taxation Act (chapter I-3);

(4)  sections 350.23.9, 350.23.10, 427.5 and 427.6 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 sections 7.0.6, 1016, 1051.1 and 1051.2 of the Taxation Act and sections 350.23.9, 350.23.10, 427.5 and 427.6 of the Act respecting the Québec sales tax.

M.O. 2012-01-20, s. 98; M.O. 2013-10-10, s. 48; M.O. 2015-09-24, s. 36; M.O. 2016-10-12, s. 68.

99. A chartered appraiser or a property assessment officer who is governed by the collective labour agreement for professionals is authorized to sign the documents required for the purposes of section 71 of the Tax Administration Act (chapter A-6.002) in relation to a request for information other than a request for an information file referred to in section 71.0.2 of that Act.

M.O. 2012-01-20, s. 99; M.O. 2013-10-10, s. 49.

CHAPTER III DIRECTION PRINCIPALE DES RELATIONS AVEC LA CLIENTÈLE DES ENTREPRISES

M.O. 2012-01-20, c. III; M.O. 2012-12-06, s. 70; M.O. 2014-10-30, s. 50; M.O. 2015-09-24, s. 37.

100. The senior director of business client relations is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in the first paragraph of sections 101 to 103; and

(2)  section 358.0.2, subparagraph 2 of subparagraph i of paragraph a of section 752.0.18.10 and sections 851.48 and 905.0.7 of the Taxation Act (chapter I-3).

A facsimile of the signature of the holder of the position mentioned in the first paragraph may be affixed to the documents required for the purposes of sections 1016, 1051.1 and 1051.2 of the Taxation Act.

M.O. 2012-01-20, s. 100; M.O. 2012-12-06, s. 71; M.O. 2014-10-30, s. 51; M.O. 2015-09-24, s. 38; M.O. 2016-10-12, s. 69.

101. A director of business client relations is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in the first paragraph of sections 102 and 103;

(2)  sections 36.1 and 39 of the Tax Administration Act (chapter A-6.002); and

(3)  subparagraph b of paragraph 2 of section 335.1 and sections 415.0.4 and 415.0.6 of the Act respecting the Québec sales tax (chapter T-0.1).

A facsimile of the signature of a holder of the position mentioned in the first paragraph may be affixed to the documents required for the purposes of sections 1016, 1051.1 and 1051.2 of the Taxation Act (chapter I-3).

M.O. 2012-01-20, s. 101; M.O. 2012-12-06, s. 72; M.O. 2015-09-24, s. 39; M.O. 2016-10-12, s. 70.

102. A head of business client relations in one of the business client relations directorates is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in the first paragraph of section 103;

(2)  sections 17.4.1, 17.5, 17.5.1, 17.6, 21, 30.1, 31.1, 34, 35, 35.5 and 36, the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary, section 71 in relation to a request for information, other than a request for an information file referred to in section 71.0.2, and section 86 of the Tax Administration Act (chapter A-6.002);

(3)  article 2654 of the Civil Code;

(4)  article 66 of the Code of Penal Procedure (chapter C-25.1);

(4.0.1)  sections 6 and 7 of the Regulation governing the municipal tax for 9-1-1 (chapter F-2.1, r. 14);

(4.1)  sections 26.0.3 and 36.1 of the Mining Tax Act (chapter I-0.4);

(5)  paragraph h of section 6.1, sections 6.2, 6.3, 6.7, 7.12 and 11.1 of the Tobacco Tax Act (chapter I-2);

(6)  paragraph f of section 1.2 of the Regulation respecting the application of the Tobacco Tax Act (chapter I-2, r. 1);

(7)  section 1 in relation to the definition of “recognized arts organization”, sections 21.22, 21.24 and 21.42, subparagraph 2 of subparagraph ii of subparagraph b of the second paragraph of section 93.3.1, paragraph c of section 359.8.1, sections 359.10, 359.12.1, 361, 440, 441.1, 441.2, 443, 450, 500, 522, 525, 581, 725.1.6 and 726.6.2, the fourth paragraph of section 736, paragraphs f and g of section 752.0.18.3, section 771.2.1.5, subparagraphs ii and iii of subparagraph f of the first paragraph of section 832.24, sections 895, 895.0.1 and 898.1, paragraph a of section 905.0.5, subparagraph b of the first paragraph of section 905.0.21, subparagraph ii of subparagraph i of the first paragraph of section 935.12 in relation to the definition of “eligible amount”, paragraph d of section 935.13, sections 965.5, 965.11.13, 965.11.19.3, 985.5, 985.6, 985.7, 985.8, 985.8.1, 985.8.5, 985.9.4, 985.15, 985.35.2, 985.35.4, 985.35.6, 985.35.12, 985.35.14 and 985.35.16, section 985.36 in relation to the definition of “recognized political education organization”, sections 999.3 and 999.3.1, paragraph f of subsection 2 of section 1000, sections 1001, 1006, 1029.7.6, 1029.7.9, 1029.8.36.0.112, 1029.8.36.72.82.1.3, 1029.8.36.166.40.2, 1029.8.36.166.73, 1056.4, 1056.4.0.1, 1079.3, 1098, 1100 and 1102.1 and subsection 1 of section 1168 of the Taxation Act (chapter I-3);

(8)  sections 130R13, 985.9R2 and 985.9R3 of the Regulation respecting the Taxation Act (chapter I-3, r. 1);

(9)  section 34.0.0.4 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5);

(10)  section 75.1, subparagraph c of paragraph 1 of section 75.9, sections 202, 297.0.7, 297.0.13, 297.1.3, 297.1.4, 297.1.6, 297.1.7, 317.1, 339, 340, 341, 341.0.1, 343, 344, 345, 350.15, 350.56.1, 350.56.3, 350.56.4, 416, 416.1, 417, 417.1 and 417.2, the first paragraph of section 418, paragraph 1 of section 433.9, subparagraph 3 of the second paragraph of section 434, sections 458.1.2 and 458.6, the third paragraph of sections 459.3 and 459.5 and sections 473.3, 473.7, 475, 476, 477, 494, 495, 498, 505, 526.1, 526.2, 528, 532, 538, 539 and 541.31 of the Act respecting the Québec sales tax (chapter T-0.1);

(11)  section 442R4 of the Regulation respecting the Québec sales tax (chapter T-0.1, r. 2);

(12)  sections 13 and 14.1, paragraph h of section 27.1 and sections 27.2, 27.3, 27.7, 33, 35, 36, 50.0.6, 50.0.9 and 53 of the Fuel Tax Act (chapter T-1);

(13)  the third paragraph of section 10R2, the second paragraph of section 10.2R2 and paragraph f of section 27.1R1 of the Regulation respecting the application of the Fuel Tax Act (chapter T-1, r. 1);

(14)  sections R325, R345.100, R345.200, R345.300, R410.100, R510.200, R640 and R1250.100 of the International Fuel Tax Agreement; and

(15)  paragraph 3 of section 28 of the Entente fiscale entre la France et le Québec en vue d’éviter les doubles impositions et de prévenir l’évasion fiscale en matière d’impôts sur le revenu et sur la fortune, relativement à une attestation de résidence.

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 the first paragraph of section 39 of the Tax Administration Act in relation to a formal demand other than that sent to an advocate or notary, article 66 of the Code of Penal Procedure, section 2 of the Mining Tax Act, sections 7.0.6, 1016, 1051.1 and 1051.2 of the Taxation Act, sections 985.9R2 and 985.9R3 of the Regulation respecting the Taxation Act and sections 350.23.9, 350.23.10, 416, 416.1, 417, 417.1 and 417.2, the first paragraph of section 418 and sections 427.5 and 427.6 of the Act respecting the Québec sales tax.

M.O. 2012-01-20, s. 102; M.O. 2012-12-06, s. 73; M.O. 2013-10-10, s. 50; M.O. 2014-10-30, s. 52; M.O. 2015-09-24, s. 40; M.O. 2016-10-12, s. 71.

103. A socioeconomic research and planning officer who is governed by the collective labour agreement for professionals or a tax audit officer, an information officer or an office clerk who is governed by the collective labour agreement for public servants and who carries out duties in one of the business client relations directorates is authorized to sign the documents required for the purposes of

(1)  sections 12.2, 30, 31, 35.6, 58.1 and 94.1 of the Tax Administration Act (chapter A-6.002);

(2)  article 2631 of the Civil Code;

(2.1)  sections 2 and 6.1, subparagraph a of subparagraph 3 of the first paragraph of section 6.2 and section 7 of the Mining Tax Act (chapter I-0.4);

(3)  section 7.0.6, paragraph c of section 21.4.10, subparagraph b and subparagraph i of subparagraphs c and d of the first paragraph of section 21.4.11, sections 42.15, 84.1, 85, 98 and 165.4, the second paragraph of section 647 and sections 1016, 1051.1 and 1051.2 of the Taxation Act (chapter I-3); and

(4)  sections 350.23.9, 350.23.10, 427.5 and 427.6 of the Act respecting the Québec sales tax (chapter T-0.1).

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 section 94.1 of the Tax Administration Act, section 2 of the Mining Tax Act, sections 7.0.6, 1016, 1051.1 and 1051.2 of the Taxation Act and sections 350.23.9, 350.23.10, 427.5 and 427.6 of the Act respecting the Québec sales tax.

M.O. 2012-01-20, s. 103; M.O. 2012-12-06, s. 74; M.O. 2013-10-10, s. 51; M.O. 2015-09-24, s. 41; M.O. 2016-10-12, s. 72.

CHAPTER IV DIRECTION PRINCIPALE DU SOUTIEN OPÉRATIONNEL ET DU DÉVELOPPEMENT DES COMPÉTENCES

M.O. 2015-09-24, s. 42.

103.1. The senior director of operational support and skills development, the director of business client relations activities support or a service head at the Direction du soutien aux activités de relations avec la clientèle des entreprises is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in the first paragraph of section 103.2; and

(2)  sections 17.5, 17.5.1, 21, 30.1, 31.1 and 71 of the Tax Administration Act (chapter A-6.002) in relation to a request for information, other than a request for an information file referred to in section 71.0.2 of that Act.

M.O. 2015-09-24, s. 42.

103.2. A socioeconomic research and planning officer who is governed by the collective labour agreement for professionals or a tax audit officer, an information officer or an office clerk who is governed by the collective labour agreement for public servants and who carries out duties at the Direction du soutien aux activités de relations avec la clientèle des entreprises is authorized to sign the documents required for the purposes of sections 30, 31, 58.1 and 94.1 of the Tax Administration Act (chapter A-6.002).

A facsimile of the signature of a holder of a position referred to in the first paragraph may be affixed to the documents required for the purposes of section 94.1 of the Tax Administration Act.

M.O. 2015-09-24, s. 42.

TITLE VII FACSIMILE OF THE SIGNATURE OF THE PRESIDENT AND CHIEF EXECUTIVE OFFICER

104. A facsimile of the signature of the president and chief executive officer may be affixed to the documents required for the purposes of

(1)  the third paragraph of section 38 of the Tax Administration Act (chapter A-6.002);

(2)  sections 6.2 and 6.3 of the Tobacco Tax Act (chapter I-2);

(3)  sections 1029.8.61.43 and 1029.8.116.25 of the Taxation Act (chapter I-3);

(4)  section 59 of the Act to facilitate the payment of support (chapter P-2.2);

(4.1)  section 128 of the Act respecting the legal publicity of enterprises (chapter P-44.1);

(5)  sections 16, 23.1, 27.2, 27.3, 50.0.6, 50.0.9 and 50.0.10 of the Fuel Tax Act (chapter T-1);

(6)  section 415 of the Act respecting the Québec sales tax (chapter T-0.1);

(6.1)  sections 18, 27, 29, 30, 36, 37 and 38 of the Shelter Allowance Program for the elderly and families established under an order in council made under sections 3 and 3.1 of the Act respecting the Société d’habitation du Québec (chapter S-8), in relation to a notice of determination, notice of redetermination or notice of revision;

(7)  sections 54 and 109 of the Bankruptcy and Insolvency Act (R.S.C. 1985, c. B-3) concerning the appointment of a proxyholder; and

(8)  section 6 of the Companies’ Creditors Arrangement Act (R.S.C. 1985, c. C-36) concerning the appointment of a proxyholder.

M.O. 2012-01-20, s. 104; M.O. 2013-10-10, s. 52; M.O. 2014-10-30, s. 53; M.O. 2016-10-12, s. 73.

TITLE VIII CERTIFICATION OF A DOCUMENT OR COPY OF A DOCUMENT

CHAPTER I CERTIFICATION OF A COPY

105. An employee of the Agence du revenu du Québec, who is authorized to sign a document under the first paragraph of section 40 of the Act, is authorized to certify any copy of that document.

M.O. 2012-01-20, s. 105.

CHAPTER II DIRECTION GÉNÉRALE DE LA LÉGISLATION ET DU REGISTRAIRE DES ENTREPRISES

M.O. 2012-01-20, c. II; M.O. 2013-10-10, s. 53.

106. The director of objections in Québec or the director of objections in Montréal or a service head at the Direction des oppositions de Québec or the Direction des oppositions de Montréal is authorized to certify any copy of a notice of assessment.

M.O. 2012-01-20, s. 106.

107. The director of objections in Québec or the head of the Service de l’enregistrement et du soutien opérationnel at the Direction des oppositions de Québec is authorized to certify any document or copy of a document that is in his or her custody in the course of that office.

M.O. 2012-01-20, s. 107.

CHAPTER III OFFICE OF THE PRESIDENT AND CHIEF EXECUTIVE OFFICER

108. The director of the office of the president and chief executive officer and secretary general is authorized to certify any document or copy of a document that is in the director’s custody in the course of that office.

M.O. 2012-01-20, s. 108.

CHAPTER IV DIRECTION GÉNÉRALE DU RECOUVREMENT

M.O. 2012-01-20, c. IV; M.O. 2012-12-06, s. 75.

109. A senior collections director, a collections director, a head of a collections service or a tax collection officer who is governed by the collective labour agreement for public servants is authorized to certify any document or copy of a document that is in his or her custody in the course of that office.

M.O. 2012-01-20, s. 109; M.O. 2016-10-12, s. 74.

CHAPTER V DIRECTION GÉNÉRALE DU TRAITEMENT ET DES TECHNOLOGIES

M.O. 2014-10-30, s. 54.

109.1. A director or service head in any of the directorates at the Direction générale associée du traitement massif is authorized to certify any document or copy of a document that is in his or her custody in the course of that office.

M.O. 2014-10-30, s. 54.

110. This Regulation comes into force on 8 February 2012 and has effect from 1 April 2011, except that

(1)  where it applies before 13 June 2011,

(a)  section 26 is to be read,

i.  in paragraph 2, with “section 16 of the Unclaimed Property Act (chapter B-5.1)” replaced by “section 32 of the Public Curator Act (chapter C-81)”;

ii.  in paragraph 5, with “section 23 of the Unclaimed Property Act” replaced by “section 36 of the Public Curator Act”;

iii.  in paragraph 20, with “section 33 of the Unclaimed Property Act" replaced by "section 27.1 of the Public Curator Act”;

(b)  section 27 is to be read, in paragraph 2, with “section 16 of the Unclaimed Property Act (chapter B-5.1)” replaced by “section 32 of the Public Curator Act (chapter C-81)”;

(c)  section 30 is to be read,

i.  in paragraph 2, with “section 14 of the Unclaimed Property Act (chapter B-5.1)” replaced by “section 29 of the Public Curator Act (chapter C-81)”;

ii.  in paragraph 3, with “section 17 of the Unclaimed Property Act” replaced by “section 31 of the Public Curator Act”;

iii.  in paragraph 4, with “section 16 of the Unclaimed Property Act” replaced by “section 32 of the Public Curator Act”;

iv.  in paragraph 9, with “section 23 of the Unclaimed Property Act” replaced by “section 36 of the Public Curator Act”;

(d)  section 31 is to be read,

i.  in paragraph 2, with “section 16 of the Unclaimed Property Act (chapter B-5.1)” replaced by “section 32 of the Public Curator Act (chapter C-81)”;

ii.  in paragraph 4, with “section 17 of the Unclaimed Property Act” replaced by “section 31 of the Public Curator Act”;

(e)  section 38 is to be read,

i.  in paragraph 2, with “section 16 of the Unclaimed Property Act (chapter B-5.1)” replaced by “section 32 of the Public Curator Act (chapter C-81)”;

ii.  in paragraph 5, with “section 23 of the Unclaimed Property Act” replaced by “section 36 of the Public Curator Act”;

(f)  section 39 is to be read, in paragraph 2, with “section 16 of the Unclaimed Property Act (chapter B-5.1)” replaced by “section 32 of the Public Curator Act (chapter C-81)”;

(2)  where it applies before 11 July 2011,

(a)  section 43 is to be read without reference to “or a collections director”;

(b)  section 109 is to be read without reference to “a collections director,”;

(3)  where it applies before 8 September 2011,

(a)  the heading of Chapter IV of Title I of Book II is to be read without “FISCAL ET CIVIL”;

(b)  section 16 is to be read, in the portion before paragraph 1, with “The director of fiscal and civil litigation, a director,” replaced by “A director,”;

(c)  Chapter V of Title I of Book II is to be read as follows:

“CHAPTER V

DIRECTION PRINCIPALE DES ENQUÊTES

18. The senior director of inquiries is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in sections 19 to 21.1;

(2)  section 17.4.1 of the Tax Administration Act (chapter A-6.002); and

(3)  section 681 of the Act respecting the Québec sales tax (chapter T-0.1).

19. The director of systems and methods is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in sections 19.1 to 21.1;

(2)  section 17 of the Tobacco Tax Act (chapter I-2); and

(3)  section 51 of the Fuel Tax Act (chapter T-1).

19.1. Subject to section 19, a director is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in sections 20.1 and 21;

(2)  sections 15.3, 15.3.0.1, 17, 17.2 to 17.4, 21, 36.1, 39, 40.3, 40.4, 71, 86 and 94.1 of the Tax Administration Act (chapter A-6.002);

(3)  section 9.2 of the Companies Act (chapter C-38);

(4)  sections 6.1.1, 6.2, 6.3 and 6.7 of the Tobacco Tax Act (chapter I-2);

(5)  subparagraph e of the second paragraph of section 725.1.2 of the Taxation Act (chapter I-3);

(6)  section 64 of the Act respecting the legal publicity of enterprises (chapter P-44.1);

(7)  sections 17 and 365 of the Business Corporations Act (chapter S-31.1);

(8)  sections 16 and 23.1, paragraph h of section 27.1 and sections 27.1.1, 27.2, 27.3, 27.7, 50.0.6, 50.0.9 and 50.0.10 of the Fuel Tax Act (chapter T-1); and

(9)  paragraph f of section 27.1R1 of the Regulation respecting the application of the Fuel Tax Act (chapter T-1, r. 1).

20. The head of the Service des méthodes et des procédés is authorized to sign the documents required for the purposes of the provisions referred to in sections 20.1 to 21.1.

20.1. Subject to section 20, a service head is authorized to sign the documents required for the purposes of

(1)  the provision referred to in section 21;

(2)  sections 17.5 to 17.6, 17.9.1, 30, 30.1, 31, 31.1, 34, 35, 35.5, 35.6 and 36, the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary and sections 40.5, 40.7, 58.1 and 68.0.2 of the Tax Administration Act (chapter A-6.002);

(3)  article 66 of the Code of Penal Procedure (chapter C-25.1);

(4)  sections 7.10, 7.12, 13.3 and 13.3.1 of the Tobacco Tax Act (chapter I-2);

(5)  paragraph f of subsection 2 of section 1000 and section 1001 of the Taxation Act (chapter I-3);

(6)  sections 56, 202, 416 and 416.1, subparagraph 3 of the second paragraph of section 434 and sections 458.6, 473.3, 475, 476, 477, 494, 495, 498 and 505 of the Act respecting the Québec sales tax (chapter T-0.1); and

(7)  sections 14.1, 33, 35, 36, 39, 40 and 53 of the Fuel Tax Act (chapter T-1).

21. A financial management officer who is governed by the collective labour agreement for professionals, a tax audit officer or a fraud investigator who is governed by the collective labour agreement for public servants is authorized to sign the documents required for the purposes of article 2631 of the Civil Code.

21.1. An employee who is governed by the collective labour agreement for professionals and who carries out duties in the Service des méthodes et des procédés is authorized to sign the documents required for the purposes of section 51 of the Fuel Tax Act (chapter T-1) concerning an authorization to advance working capital in respect of a retail dealer or a wholesale dealer.”.

M.O. 2012-01-20, s. 110.

REFERENCES

M.O. 2012-01-20, 2012 G.O. 2, 411

M.O. 2012-12-06, 2012 G.O. 2, 3614 and 2013 G.O. 2, 2611

M.O. 2013-10-10, 2013 G.O. 2, 3118

M.O. 2014-10-30, 2014 G.O. 2, 2485

M.O. 2015-09-24, 2015 G.O. 2, 2782

M.O. 2016-10-12, 2016 G.O. 2, 3826