3. Employees who hold, within the Canada Revenue Agency, a position listed in one of Schedules A to M, or any person authorized to perform the functions of such a position, 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.
2016-11-17M.O. 2016-11-17, s. 3.