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

Section 76 Disposition versions

2018-08-15

76. The director of tax audits is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in the first paragraph of sections 78 to 80;

(2)  section 39 of the Tax Administration Act (chapter A-6.002);

(3)  subparagraph e of the second paragraph of section 21.4.33, subparagraph 2 of subparagraph ii of subparagraph b of the second paragraph of section 93.3.1, paragraph c of section 359.8.1 and sections 359.12.1, 361, 500, 581, 726.6.2, 1016, 1051.1 and 1051.2 of the Taxation Act (chapter I-3);

(4)  section 130R13 of the Regulation respecting the Taxation Act (chapter I-3, r. 1);

(5)  sections 415.0.4 and 415.0.6 of the Act respecting the Québec sales tax (chapter T-0.1).

A facsimile of the signature of the holder of the position referred to in the first paragraph may be affixed to the documents required for the purposes of the first paragraph of section 39 of the Tax Administration Act.

M.O. 2012-01-20, s. 76; M.O. 2012-12-06, s. 49; M.O. 2016-10-12, s. 42; M.O. 2018-07-31, s. 40.

2016-11-02

76. The director of tax audits is authorized to sign the documents required for the purposes of

(1)  the provisions referred to in the first paragraph of sections 78 to 80;

(2)  section 39 of the Tax Administration Act (chapter A-6.002);

(3)  subparagraph e of the second paragraph of section 21.4.33, subparagraph 2 of subparagraph ii of subparagraph b of the second paragraph of section 93.3.1, paragraph c of section 359.8.1 and sections 359.12.1, 361, 500, 581, 726.6.2, 1016, 1051.1 and 1051.2 of the Taxation Act (chapter I-3);

(4)  section 130R13 of the Regulation respecting the Taxation Act (chapter I-3, r. 1);

(5)  sections 415.0.4 and 415.0.6 of the Act respecting the Québec sales tax (chapter T-0.1).

The holder of the position referred to in the first paragraph, who is designated by the Minister of Revenue to act in the stead of the commissioner for the purposes of the International Fuel Tax Agreement, is also authorized to sign, within the limits of the position holder’s duties, the documents required for the purposes of sections R340, R420.100, R1250.100, R1360.200 and R1450.200 of that Agreement.

A facsimile of the signature of the holder of the position referred to in the first paragraph may be affixed to the documents required for the purposes of the first paragraph of section 39 of the Tax Administration Act.

M.O. 2012-01-20, s. 76; M.O. 2012-12-06, s. 49; M.O. 2016-10-12, s. 42.

2012-12-19

76. The director of tax audits is authorized to sign the documents required for the purposes of

(1)  the provisions referred in the first paragraph of section 78, section 79 and the first paragraph of section 80;

(2)  section 39 of the Tax Administration Act (chapter A-6.002);

(3)  subparagraph e of the second paragraph of section 21.4.33, subparagraph 2 of subparagraph ii of subparagraph b of the second paragraph of section 93.3.1, paragraph c of section 359.8.1 and sections 359.12.1, 361, 500, 581, 726.6.2, 1016, 1051.1 and 1051.2 of the Taxation Act (chapter I-3);

(4)  section 130R13 of the Regulation respecting the Taxation Act (chapter I-3, r. 1).

The holder of the position referred to in the first paragraph, who is designated by the Minister of Revenue to act in the stead of the commissioner for the purposes of the International Fuel Tax Agreement, is also authorized to sign, within the limits of the position holder’s duties, the documents required for the purposes of sections R340, R420.100, R1250.100, R1360.200 and R1450.200 of that Agreement.

A facsimile of the signature of the holder of the position referred to in the first paragraph may be affixed to the documents required for the purposes of the first paragraph of section 39 of the Tax Administration Act.

M.O. 2012-01-20, s. 76; M.O. 2012-12-06, s. 49.

2012-09-01

76. The director of mandataries is authorized to sign the documents required for the purposes of

(1)  the provisions referred in the first paragraph of section 78, section 79 and the first paragraph of section 80;

(2)  section 39 of the Tax Administration Act (chapter A-6.002);

(3)  subparagraph e of the second paragraph of section 21.4.33, subparagraph 2 of subparagraph ii of subparagraph b of the second paragraph of section 93.3.1, paragraph c of section 359.8.1 and sections 359.12.1, 361, 500, 581, 726.6.2, 1016, 1051.1 and 1051.2 of the Taxation Act (chapter I-3);

(4)  section 130R13 of the Regulation respecting the Taxation Act (chapter I-3, r. 1).

The holder of the position referred to in the first paragraph, who is designated by the Minister of Revenue to act in the stead of the commissioner for the purposes of the International Fuel Tax Agreement, is also authorized to sign, within the limits of the position holder’s duties, the documents required for the purposes of sections R340, R420.100, R1250.100, R1360.200 and R1450.200 of that Agreement.

A facsimile of the signature of the holder of the position referred to in the first paragraph may be affixed to the documents required for the purposes of the first paragraph of section 39 of the Act.

M.O. 2012-01-20, s. 76.