21.2. A financial management officer who is governed by the collective labour agreement for professionals or a tax audit officer who is governed by the collective labour agreement for public servants is authorized to sign the documents required for the purposes of(1) the provisions referred to in section 21.3;
(2) sections 21 and 42 of the Tax Administration Act (chapter A-6.002); and
(3) sections 165.4, 520.1 and 522, the fourth paragraph of section 736, paragraph f of subsection 2 of section 1000 and section 1001 of the Taxation Act (chapter I-3).