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

Section 110 Disposition versions

2017-04-01

110. (Omitted).

M.O. 2012-01-20, s. 110; I.N. 2017-04-01.

2012-09-01

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.