74.0.1.A tax audit officer or an information officer who is governed by the collective labour agreement for public servants and who carries out duties in any of the Centres d’assistance aux services à la clientèle at the Direction des centres d’assistance aux services à la clientèle is authorized to sign the documents required for the purposes of section 37.1 of the Tax Administration Act (chapter A-6.002) in relation to the refusal of an application for registration to make an electronic filing of a fiscal return required under section 1000 of the Taxation Act (chapter I-3).