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

Section 78
Disposition versions

Full text
78. A service head at the Direction de la vérification des taxes is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in the first paragraph of sections 78.1 to 80;
(2)  sections 17.3, 17.4.1, 17.5, 17.5.1, 17.6, 34, 35, 35.5 and 36, section 39 in relation to a formal demand other than that sent to an advocate or notary, section 71 in relation to a request for information, other than a request for an information file referred to in section 71.0.2, and section 86 of the Tax Administration Act (chapter A-6.002);
(3)  article 2631 of the Civil Code;
(4)  section 9.2 of the Companies Act (chapter C-38);
(4.1)  sections 6 and 7 of the Regulation governing the municipal tax for 9-1-1 (chapter F-2.1, r. 14);
(5)  paragraph h of section 6.1, sections 6.2, 6.3, 6.7, 7.12 and 11.1 of the Tobacco Tax Act (chapter I-2);
(6)  paragraph f of section 1.2 of the Regulation respecting the application of the Tobacco Tax Act (chapter I-2, r. 1);
(7)  section 64 of the Act respecting the legal publicity of enterprises (chapter P-44.1);
(8)  sections 17 and 365 of the Business Corporations Act (chapter S-31.1);
(9)  sections 56 and 75.1, subparagraph c of paragraph 1 of section 75.9, sections 202, 297.0.7, 297.0.13, 297.1.3, 297.1.4, 297.1.6, 297.1.7, 317.1, 317.2, 339, 340, 341, 341.0.1, 343, 344, 345, 350.15, 350.16, 350.56.1, 350.56.3 and 350.56.4, paragraph 2 of section 370.12, sections 411.1, 416, 416.1, 417, 417.1 and 417.2, the first paragraph of section 418, paragraph 1 of section 433.9, subparagraph 3 of the second paragraph of section 434, sections 458.1.2 and 458.6, the third paragraph of sections 459.3 and 459.5 and sections 473.3, 473.7, 475, 476, 477, 494, 495, 498, 505, 526.1, 526.2, 528, 532, 538, 539, 541.31 and 541.43 of the Act respecting the Québec sales tax (chapter T-0.1);
(10)  section 442R4 of the Regulation respecting the Québec sales tax (chapter T-0.1, r. 2);
(11)  sections 13 and 14.1, paragraph h of section 27.1 and sections 27.2, 27.3, 27.7, 33, 50.0.6, 50.0.9 and 53 of the Fuel Tax Act (chapter T-1);
(12)  the third paragraph of section 10R2, the second paragraph of section 10.2R2 and paragraph f of section 27.1R1 of the Regulation respecting the application of the Fuel Tax Act (chapter T-1, r. 1); and
(13)  (subparagraph revoked).
A facsimile of the signature of a holder of the position referred 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 in relation to a formal demand other than that sent to an advocate or notary and sections 350.23.9, 350.23.10, 416, 416.1, 417, 417.1 and 417.2, the first paragraph of section 418 and sections 427.5 and 427.6 of the Act respecting the Québec sales tax.
M.O. 2012-01-20, s. 78; M.O. 2012-12-06, s. 51; M.O. 2013-10-10, s. 29; M.O. 2014-10-30, s. 37; M.O. 2015-09-24, s. 18; M.O. 2016-10-12, s. 43; M.O. 2018-07-31, s. 41; M.O. 2019-12-18, s. 65.
78. A service head at the Direction de la vérification des taxes is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in the first paragraph of sections 78.1 to 80;
(2)  sections 17.3, 17.4.1, 17.5, 17.5.1, 17.6, 34, 35, 35.5 and 36, section 39 in relation to a formal demand other than that sent to an advocate or notary, section 71 in relation to a request for information, other than a request for an information file referred to in section 71.0.2, and section 86 of the Tax Administration Act (chapter A-6.002);
(3)  article 2631 of the Civil Code;
(4)  section 9.2 of the Companies Act (chapter C-38);
(4.1)  sections 6 and 7 of the Regulation governing the municipal tax for 9-1-1 (chapter F-2.1, r. 14);
(5)  paragraph h of section 6.1, sections 6.2, 6.3, 6.7, 7.12 and 11.1 of the Tobacco Tax Act (chapter I-2);
(6)  paragraph f of section 1.2 of the Regulation respecting the application of the Tobacco Tax Act (chapter I-2, r. 1);
(7)  section 64 of the Act respecting the legal publicity of enterprises (chapter P-44.1);
(8)  sections 17 and 365 of the Business Corporations Act (chapter S-31.1);
(9)  sections 56 and 75.1, subparagraph c of paragraph 1 of section 75.9, sections 202, 297.0.7, 297.0.13, 297.1.3, 297.1.4, 297.1.6, 297.1.7, 317.1, 317.2, 339, 340, 341, 341.0.1, 343, 344, 345, 350.15, 350.16, 350.56.1, 350.56.3 and 350.56.4, paragraph 2 of section 370.12, sections 411.1, 415, 416, 416.1, 417, 417.1 and 417.2, the first paragraph of section 418, paragraph 1 of section 433.9, subparagraph 3 of the second paragraph of section 434, sections 458.1.2 and 458.6, the third paragraph of sections 459.3 and 459.5 and sections 473.3, 473.7, 475, 476, 477, 494, 495, 498, 505, 526.1, 526.2, 528, 532, 538, 539, 541.31 and 541.43 of the Act respecting the Québec sales tax (chapter T-0.1);
(10)  section 442R4 of the Regulation respecting the Québec sales tax (chapter T-0.1, r. 2);
(11)  sections 13 and 14.1, paragraph h of section 27.1 and sections 27.2, 27.3, 27.7, 33, 50.0.6, 50.0.9 and 53 of the Fuel Tax Act (chapter T-1);
(12)  the third paragraph of section 10R2, the second paragraph of section 10.2R2 and paragraph f of section 27.1R1 of the Regulation respecting the application of the Fuel Tax Act (chapter T-1, r. 1); and
(13)  (paragraph revoked).
A facsimile of the signature of a holder of the position referred 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 in relation to a formal demand other than that sent to an advocate or notary and sections 350.23.9, 350.23.10, 416, 416.1, 417, 417.1 and 417.2, the first paragraph of section 418 and sections 427.5 and 427.6 of the Act respecting the Québec sales tax.
M.O. 2012-01-20, s. 78; M.O. 2012-12-06, s. 51; M.O. 2013-10-10, s. 29; M.O. 2014-10-30, s. 37; M.O. 2015-09-24, s. 18; M.O. 2016-10-12, s. 43; M.O. 2018-07-31, s. 41.
78. A service head at the Direction de la vérification des taxes is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in the first paragraph of sections 78.1 to 80;
(2)  sections 17.3, 17.4.1, 17.5, 17.5.1, 17.6, 34, 35, 35.5 and 36, section 39 in relation to a formal demand other than that sent to an advocate or notary, section 71 in relation to a request for information, other than a request for an information file referred to in section 71.0.2, and section 86 of the Tax Administration Act (chapter A-6.002);
(3)  article 2631 of the Civil Code;
(4)  section 9.2 of the Companies Act (chapter C-38);
(4.1)  sections 6 and 7 of the Regulation governing the municipal tax for 9-1-1 (chapter F-2.1, r. 14);
(5)  paragraph h of section 6.1, sections 6.2, 6.3, 6.7, 7.12 and 11.1 of the Tobacco Tax Act (chapter I-2);
(6)  paragraph f of section 1.2 of the Regulation respecting the application of the Tobacco Tax Act (chapter I-2, r. 1);
(7)  section 64 of the Act respecting the legal publicity of enterprises (chapter P-44.1);
(8)  sections 17 and 365 of the Business Corporations Act (chapter S-31.1);
(9)  sections 56 and 75.1, subparagraph c of paragraph 1 of section 75.9, sections 202, 297.0.7, 297.0.13, 297.1.3, 297.1.4, 297.1.6, 297.1.7, 317.1, 317.2, 339, 340, 341, 341.0.1, 343, 344, 345, 350.15, 350.16, 350.56.1, 350.56.3 and 350.56.4, paragraph 2 of section 370.12, sections 411.1, 415, 416, 416.1, 417, 417.1 and 417.2, the first paragraph of section 418, paragraph 1 of section 433.9, subparagraph 3 of the second paragraph of section 434, sections 458.1.2 and 458.6, the third paragraph of sections 459.3 and 459.5 and sections 473.3, 473.7, 475, 476, 477, 494, 495, 498, 505, 526.1, 526.2, 528, 532, 538, 539, 541.31 and 541.43 of the Act respecting the Québec sales tax (chapter T-0.1);
(10)  section 442R4 of the Regulation respecting the Québec sales tax (chapter T-0.1, r. 2);
(11)  sections 13 and 14.1, paragraph h of section 27.1 and sections 27.2, 27.3, 27.7, 33, 50.0.6, 50.0.9 and 53 of the Fuel Tax Act (chapter T-1);
(12)  the third paragraph of section 10R2, the second paragraph of section 10.2R2 and paragraph f of section 27.1R1 of the Regulation respecting the application of the Fuel Tax Act (chapter T-1, r. 1); and
(13)  sections R325, R345.100, R345.200, R345.300, R410.100, R510.200, R640 and R1250.100 of the International Fuel Tax Agreement.
A facsimile of the signature of a holder of the position referred 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 in relation to a formal demand other than that sent to an advocate or notary and sections 350.23.9, 350.23.10, 416, 416.1, 417, 417.1 and 417.2, the first paragraph of section 418 and sections 427.5 and 427.6 of the Act respecting the Québec sales tax.
M.O. 2012-01-20, s. 78; M.O. 2012-12-06, s. 51; M.O. 2013-10-10, s. 29; M.O. 2014-10-30, s. 37; M.O. 2015-09-24, s. 18; M.O. 2016-10-12, s. 43.
78. A service head at the Direction de la vérification des taxes is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in section 79 and the first paragraph of section 80;
(2)  sections 17.3, 17.4.1, 17.5, 17.5.1, 17.6, 34, 35, 35.5 and 36, section 39 in relation to a formal demand other than that sent to an advocate or notary, section 71 in relation to a request for information, other than a request for an information file referred to in section 71.0.2, and section 86 of the Tax Administration Act (chapter A-6.002);
(3)  article 2631 of the Civil Code;
(4)  section 9.2 of the Companies Act (chapter C-38);
(5)  paragraph h of section 6.1, sections 6.2, 6.3, 6.7, 7.12 and 11.1 of the Tobacco Tax Act (chapter I-2);
(6)  paragraph f of section 1.2 of the Regulation respecting the application of the Tobacco Tax Act (chapter I-2, r. 1);
(7)  section 64 of the Act respecting the legal publicity of enterprises (chapter P-44.1);
(8)  sections 17 and 365 of the Business Corporations Act (chapter S-31.1);
(9)  sections 56 and 75.1, subparagraph c of paragraph 1 of section 75.9, sections 202, 297.0.7, 297.0.13, 297.1.3, 297.1.4, 297.1.6, 297.1.7, 317.1, 317.2, 339, 340, 341, 341.0.1, 343, 344, 345, 350.15 and 350.16, paragraph 2 of section 370.12, sections 411.1, 415, 416, 416.1, 417, 417.1, 417.2 and 418, paragraph 1 of section 433.9, subparagraph 3 of the second paragraph of section 434 and sections 458.1.2, 458.6, 473.3, 473.7, 475, 476, 477, 494, 495, 498, 505, 526.1, 526.2, 528, 532, 538, 539, 541.31 and 541.43 of the Act respecting the Québec sales tax (chapter T-0.1);
(10)  section 442R4 of the Regulation respecting the Québec sales tax (chapter T-0.1, r. 2);
(11)  sections 13 and 14.1, paragraph h of section 27.1 and sections 27.2, 27.3, 27.7, 33, 50.0.6, 50.0.9 and 53 of the Fuel Tax Act (chapter T-1);
(12)  the third paragraph of section 10R2, the second paragraph of section 10.2R2 and paragraph f of section 27.1R1 of the Regulation respecting the application of the Fuel Tax Act (chapter T-1, r. 1); and
(13)  sections R325, R345.100, R345.200, R345.300, R410.100, R510.200, R640 and R1250.100 of the International Fuel Tax Agreement.
A facsimile of the signature of a holder of the position referred 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 in relation to a formal demand other than that sent to an advocate or notary and sections 350.23.9, 350.23.10, 416, 416.1, 417, 417.1, 417.2, 418, 427.5 and 427.6 of the Act respecting the Québec sales tax.
M.O. 2012-01-20, s. 78; M.O. 2012-12-06, s. 51; M.O. 2013-10-10, s. 29; M.O. 2014-10-30, s. 37; M.O. 2015-09-24, s. 18.
78. A service head at the Direction de la vérification des taxes is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in section 79 and the first paragraph of section 80;
(2)  sections 17.3, 17.4.1, 17.5, 17.5.1, 17.6, 34, 35, 35.5 and 36, section 39 in relation to a formal demand other than that sent to an advocate or notary, section 71 in relation to a request for information, other than a request for an information file referred to in section 71.0.2, and section 86 of the Tax Administration Act (chapter A-6.002);
(3)  article 2631 of the Civil Code;
(4)  section 9.2 of the Companies Act (chapter C-38);
(5)  paragraph h of section 6.1, sections 6.2, 6.3, 6.7, 7.12 and 11.1 of the Tobacco Tax Act (chapter I-2);
(6)  paragraph f of section 1.2 of the Regulation respecting the application of the Tobacco Tax Act (chapter I-2, r. 1);
(7)  section 64 of the Act respecting the legal publicity of enterprises (chapter P-44.1);
(8)  sections 17 and 365 of the Business Corporations Act (chapter S-31.1);
(9)  sections 56 and 75.1, subparagraph c of paragraph 1 of section 75.9, sections 202, 297.0.7, 297.0.13, 297.1.3, 297.1.4, 297.1.6, 297.1.7, 317.1, 317.2, 339, 340, 341, 341.0.1, 343, 344, 345, 350.15, 350.16, 411.1, 415, 416, 416.1, 417, 417.1, 417.2 and 418, paragraph 1 of section 433.9, subparagraph 3 of the second paragraph of section 434 and sections 458.1.2, 458.6, 473.3, 473.7, 475, 476, 477, 494, 495, 498, 505, 526.1, 526.2, 528, 532, 538, 539, 541.31 and 541.43 of the Act respecting the Québec sales tax (chapter T-0.1);
(10)  section 442R4 of the Regulation respecting the Québec sales tax (chapter T-0.1, r. 2);
(11)  sections 13 and 14.1, paragraph h of section 27.1 and sections 27.2, 27.3, 27.7, 33, 50.0.6, 50.0.9 and 53 of the Fuel Tax Act (chapter T-1);
(12)  the third paragraph of section 10R2, the second paragraph of section 10.2R2 and paragraph f of section 27.1R1 of the Regulation respecting the application of the Fuel Tax Act (chapter T-1, r. 1); and
(13)  sections R325, R345.100, R345.200, R345.300, R410.100, R510.200, R640 and R1250.100 of the International Fuel Tax Agreement.
A facsimile of the signature of a holder of the position referred 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 in relation to a formal demand other than that sent to an advocate or notary and sections 350.23.9, 350.23.10, 416, 416.1, 417, 417.1, 417.2, 418, 427.5 and 427.6 of the Act respecting the Québec sales tax.
M.O. 2012-01-20, s. 78; M.O. 2012-12-06, s. 51; M.O. 2013-10-10, s. 29; M.O. 2014-10-30, s. 37.
78. A service head at the Direction du contrôle fiscal des taxes is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in section 79 and the first paragraph of section 80;
(2)  sections 17.3, 17.4.1, 17.5, 17.5.1, 17.6, 34, 35, 35.5 and 36, section 39 in relation to a formal demand other than that sent to an advocate or notary, section 71 in relation to a request for information, other than a request for an information file referred to in section 71.0.2, and section 86 of the Tax Administration Act (chapter A-6.002);
(3)  article 2631 of the Civil Code;
(4)  section 9.2 of the Companies Act (chapter C-38);
(5)  paragraph h of section 6.1, sections 6.2, 6.3, 6.7, 7.12 and 11.1 of the Tobacco Tax Act (chapter I-2);
(6)  paragraph f of section 1.2 of the Regulation respecting the application of the Tobacco Tax Act (chapter I-2, r. 1);
(7)  section 64 of the Act respecting the legal publicity of enterprises (chapter P-44.1);
(8)  sections 17 and 365 of the Business Corporations Act (chapter S-31.1);
(9)  sections 56 and 75.1, subparagraph c of paragraph 1 of section 75.9, sections 202, 297.0.7, 297.0.13, 297.1.3, 297.1.4, 297.1.6, 297.1.7, 317.1, 317.2, 339, 340, 341, 341.0.1, 343, 344, 345, 350.15, 350.16, 411.1, 415, 416, 416.1, 417, 417.1, 417.2 and 418, paragraph 1 of section 433.9, subparagraph 3 of the second paragraph of section 434 and sections 458.1.2, 458.6, 473.3, 473.7, 475, 476, 477, 494, 495, 498, 505, 526.1, 526.2, 528, 532, 538, 539, 541.31 and 541.43 of the Act respecting the Québec sales tax (chapter T-0.1);
(10)  section 442R4 of the Regulation respecting the Québec sales tax (chapter T-0.1, r. 2);
(11)  sections 13 and 14.1, paragraph h of section 27.1 and sections 27.2, 27.3, 27.7, 33, 50.0.6, 50.0.9 and 53 of the Fuel Tax Act (chapter T-1);
(12)  the third paragraph of section 10R2, the second paragraph of section 10.2R2 and paragraph f of section 27.1R1 of the Regulation respecting the application of the Fuel Tax Act (chapter T-1, r. 1); and
(13)  sections R325, R345.100, R345.200, R345.300, R410.100, R510.200, R640 and R1250.100 of the International Fuel Tax Agreement.
A facsimile of the signature of a holder of the position referred 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 in relation to a formal demand other than that sent to an advocate or notary and sections 350.23.9, 350.23.10, 416, 416.1, 417, 417.1, 417.2, 418, 427.5 and 427.6 of the Act respecting the Québec sales tax.
M.O. 2012-01-20, s. 78; M.O. 2012-12-06, s. 51; M.O. 2013-10-10, s. 29.
78. A service head at the Direction du contrôle fiscal des taxes is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in section 79 and the first paragraph of section 80;
(2)  sections 17.3, 17.4.1, 17.5, 17.5.1, 17.6, 34, 35, 35.5 and 36, section 39 in relation to a formal demand other than that sent to an advocate or notary and sections 71 and 86 of the Tax Administration Act (chapter A-6.002);
(3)  article 2631 of the Civil Code;
(4)  section 9.2 of the Companies Act (chapter C-38);
(5)  paragraph h of section 6.1, sections 6.2, 6.3, 6.7, 7.12 and 11.1 of the Tobacco Tax Act (chapter I-2);
(6)  paragraph f of section 1.2 of the Regulation respecting the application of the Tobacco Tax Act (chapter I-2, r. 1);
(7)  section 64 of the Act respecting the legal publicity of enterprises (chapter P-44.1);
(8)  sections 17 and 365 of the Business Corporations Act (chapter S-31.1);
(9)  sections 56 and 75.1, subparagraph c of paragraph 1 of section 75.9, sections 202, 297.0.7, 297.0.13, 297.1.3, 297.1.4, 297.1.6, 297.1.7, 317.1, 317.2, 339, 340, 341, 341.0.1, 343, 344, 345, 350.15, 350.16, 411.1, 415, 416, 416.1, 417, 417.1, 417.2 and 418, paragraph 1 of section 433.9, subparagraph 3 of the second paragraph of section 434 and sections 458.1.2, 458.6, 473.3, 473.7, 475, 476, 477, 494, 495, 498, 505, 526.1, 526.2, 528, 532, 538, 539, 541.31 and 541.43 of the Act respecting the Québec sales tax (chapter T-0.1);
(10)  section 442R4 of the Regulation respecting the Québec sales tax (chapter T-0.1, r. 2);
(11)  sections 13 and 14.1, paragraph h of section 27.1 and sections 27.2, 27.3, 27.7, 33, 50.0.6, 50.0.9 and 53 of the Fuel Tax Act (chapter T-1);
(12)  the third paragraph of section 10R2, the second paragraph of section 10.2R2 and paragraph f of section 27.1R1 of the Regulation respecting the application of the Fuel Tax Act (chapter T-1, r. 1); and
(13)  sections R325, R345.100, R345.200, R345.300, R410.100, R510.200, R640 and R1250.100 of the International Fuel Tax Agreement.
A facsimile of the signature of a holder of the position referred 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 in relation to a formal demand other than that sent to an advocate or notary and sections 350.23.9, 350.23.10, 416, 416.1, 417, 417.1, 417.2, 418, 427.5 and 427.6 of the Act respecting the Québec sales tax.
M.O. 2012-01-20, s. 78; M.O. 2012-12-06, s. 51.
78. Subject to section 77, a service head at the Direction des mandataires is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in section 79 and the first paragraph of section 80;
(2)  sections 17.3, 17.4.1, 17.5, 17.5.1, 17.6, 34, 35, 35.5 and 36, section 39 in relation to a formal demand other than that sent to an advocate or notary and sections 71 and 86 of the Tax Administration Act (chapter A-6.002);
(3)  articles 1769 and 2631 of the Civil Code;
(4)  section 9.2 of the Companies Act (chapter C-38);
(5)  paragraph h of section 6.1, sections 6.2, 6.3, 6.7, 7.12 and 11.1 of the Tobacco Tax Act (chapter I-2);
(6)  paragraph f of section 1.2 of the Regulation respecting the application of the Tobacco Tax Act (chapter I-2, r. 1);
(7)  section 64 of the Act respecting the legal publicity of enterprises (chapter P-44.1);
(8)  sections 17 and 365 of the Business Corporations Act (chapter S-31.1);
(9)  sections 56 and 75.1, subparagraph c of paragraph 1 of section 75.9, sections 202, 297.1.3, 297.1.4, 297.1.6, 297.1.7, 317.1, 317.2, 339, 340, 341, 341.0.1, 343, 344, 345, 350.15, 350.16, 411.1, 415, 416, 416.1, 417, 417.1, 417.2 and 418, paragraph 1 of section 433.9, subparagraph 3 of the second paragraph of section 434 and sections 458.1.2, 458.6, 473.3, 473.7, 475, 476, 477, 494, 495, 498, 505, 526.1, 526.2, 528, 532, 538, 539, 541.31 and 541.43 of the Act respecting the Québec sales tax (chapter T-0.1);
(10)  section 442R4 of the Regulation respecting the Québec sales tax (chapter T-0.1, r. 2);
(11)  sections 13 and 14.1, paragraph h of section 27.1 and sections 27.2, 27.3, 27.7, 33, 50.0.6, 50.0.9 and 53 of the Fuel Tax Act (chapter T-1);
(12)  the third paragraph of section 10R2, the second paragraph of section 10.2R2 and paragraph f of section 27.1R1 of the Regulation respecting the application of the Fuel Tax Act (chapter T-1, r. 1); and
(13)  sections R325, R345.100, R345.200, R345.300, R410.100, R510.200, R640 and R1250.100 of the International Fuel Tax Agreement.
A facsimile of the signature of a holder of the position referred 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 in relation to a formal demand other than that sent to an advocate or notary and sections 350.23.9, 350.23.10, 416, 416.1, 417, 417.1, 417.2, 418, 427.5 and 427.6 of the Act respecting the Québec sales tax.
M.O. 2012-01-20, s. 78.
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