70. 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) sections 12.2, 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 42.15, 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, 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.
M.O. 2012-01-20, s. 70; M.O. 2012-12-06, s. 42.