72. A regional director of client services for individuals or the director of service delivery assistance is authorized to sign the documents required for the purposes of the provisions referred to in the first paragraph of sections 73 and 74.
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) and section 1016 of the Taxation Act (chapter I-3).