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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 83
Disposition versions

Full text
83. A service head who carries out duties at the Direction de la vérification des crédits d’impôt et de l’impôt minier or the Direction de la vérification des impôts is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in the first paragraph of sections 85.0.1 to 86;
(2)  sections 17.3, 17.4.1, 17.5, 17.5.1, 17.6, 34, 35.5 and 36, section 37.1 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), 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 64.2 of the Act respecting international financial centres (chapter C-8.3);
(5)  section 9.2 of the Companies Act (chapter C-38);
(6)  sections 21.22 and 21.24, subparagraph 2 of subparagraph ii of subparagraph b of the second paragraph of section 93.3.1, paragraph c of section 359.8.1, sections 359.12.1, 361, 500, 581, 725.1.6 and 726.6.2, subparagraphs ii and iii of subparagraph f of the first paragraph of section 832.24, sections 895, 895.0.1, 898.1 and 905.0.19, subparagraph ii of subparagraph i of the first paragraph of section 935.12 in relation to the definition of “eligible amount”, paragraph d of section 935.13, sections 1006, 1056.4, 1056.4.0.1, 1098, 1100 and 1102.1 and subsection 1 of section 1168 of the Taxation Act;
(7)  the second paragraph of section 45 of the Act respecting the application of the Taxation Act (chapter I-4);
(8)  section 64 of the Act respecting the legal publicity of enterprises (chapter P-44.1);
(9)  sections 17 and 365 of the Business Corporations Act (chapter S-31.1); and
(10)  sections 350.56.1, 350.56.3 and 350.56.4 of the Act respecting the Québec sales tax (chapter T-0.1).
A facsimile of the signature of a 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 in relation to a formal demand other than that sent to an advocate or notary, sections 2 and 36.1 of the Mining Tax Act (chapter I-0.4), section 7.0.6 and paragraph f of subsection 2 of section 1000 and section 1001 of the Taxation Act.
M.O. 2012-01-20, s. 83; M.O. 2012-12-06, s. 56; M.O. 2013-10-10, s. 31; M.O. 2014-10-30, s. 42; M.O. 2015-09-24, s. 23; M.O. 2016-10-12, s. 50; M.O. 2018-07-31, s. 43.
83. A service head in the Direction de la vérification des crédits d’impôt et de l’impôt minier or the Direction de la vérification des impôts is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in the first paragraph of sections 85.0.1 to 86;
(2)  sections 17.3, 17.4.1, 17.5, 17.5.1, 17.6, 34, 35.5 and 36, section 37.1 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), 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 64.2 of the Act respecting international financial centres (chapter C-8.3);
(5)  section 9.2 of the Companies Act (chapter C-38);
(6)  sections 21.22 and 21.24, subparagraph 2 of subparagraph ii of subparagraph b of the second paragraph of section 93.3.1, paragraph c of section 359.8.1, sections 359.12.1, 361, 500, 581, 725.1.6 and 726.6.2, subparagraphs ii and iii of subparagraph f of the first paragraph of section 832.24, sections 895, 895.0.1, 898.1 and 905.0.19, subparagraph ii of subparagraph i of the first paragraph of section 935.12 in relation to the definition of “eligible amount”, paragraph d of section 935.13, sections 965.5, 965.11.13, 965.11.19.3, 1006, 1056.4, 1056.4.0.1, 1098, 1100 and 1102.1 and subsection 1 of section 1168 of the Taxation Act;
(7)  the second paragraph of section 45 of the Act respecting the application of the Taxation Act (chapter I-4);
(8)  section 64 of the Act respecting the legal publicity of enterprises (chapter P-44.1);
(9)  sections 17 and 365 of the Business Corporations Act (chapter S-31.1); and
(10)  sections 350.56.1, 350.56.3 and 350.56.4 of the Act respecting the Québec sales tax (chapter T-0.1).
A facsimile of the signature of a holder of a 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 in relation to a formal demand other than that sent to an advocate or notary, sections 2 and 36.1 of the Mining Tax Act (chapter I-0.4), section 7.0.6 and paragraph f of subsection 2 of section 1000 and section 1001 of the Taxation Act.
M.O. 2012-01-20, s. 83; M.O. 2012-12-06, s. 56; M.O. 2013-10-10, s. 31; M.O. 2014-10-30, s. 42; M.O. 2015-09-24, s. 23; M.O. 2016-10-12, s. 50.
83. A service head in the Direction de la vérification des crédits d’impôt or the Direction de la vérification des impôts is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in the first paragraph of sections 85.1 and 86;
(2)  sections 17.3, 17.4.1, 17.5, 17.5.1, 17.6, 34, 35.5 and 36, section 37.1 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), 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 64.2 of the Act respecting international financial centres (chapter C-8.3);
(5)  section 9.2 of the Companies Act (chapter C-38);
(6)  sections 21.22 and 21.24, subparagraph 2 of subparagraph ii of subparagraph b of the second paragraph of section 93.3.1, paragraph c of section 359.8.1, sections 359.12.1, 361, 500, 581, 725.1.6 and 726.6.2, subparagraphs ii and iii of subparagraph f of the first paragraph of section 832.24, sections 895, 895.0.1, 898.1 and 905.0.19, subparagraph ii of subparagraph i of the first paragraph of section 935.12 in relation to the definition of “eligible amount”, paragraph d of section 935.13, sections 965.5, 965.11.13, 965.11.19.3, 1006, 1056.4, 1056.4.0.1, 1098, 1100 and 1102.1 and subsection 1 of section 1168 of the Taxation Act;
(7)  the second paragraph of section 45 of the Act respecting the application of the Taxation Act (chapter I-4);
(8)  section 64 of the Act respecting the legal publicity of enterprises (chapter P-44.1); and
(9)  sections 17 and 365 of the Business Corporations Act (chapter S-31.1).
A facsimile of the signature of a holder of a 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 in relation to a formal demand other than that sent to an advocate or notary, sections 2 and 36.1 of the Mining Tax Act (chapter I-0.4), section 7.0.6 and paragraph f of subsection 2 of section 1000 and section 1001 of the Taxation Act.
M.O. 2012-01-20, s. 83; M.O. 2012-12-06, s. 56; M.O. 2013-10-10, s. 31; M.O. 2014-10-30, s. 42; M.O. 2015-09-24, s. 23.
83. A service head in the Direction de la vérification des crédits d’impôt or the Direction de la vérification des impôts is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in the first paragraph of sections 85.1 and 86;
(2)  sections 17.3, 17.4.1, 17.5, 17.5.1, 17.6, 34, 35.5 and 36, section 37.1 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), 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 64.2 of the Act respecting international financial centres (chapter C-8.3);
(5)  section 9.2 of the Companies Act (chapter C-38);
(6)  sections 21.22 and 21.24, subparagraph 2 of subparagraph ii of subparagraph b of the second paragraph of section 93.3.1, paragraph c of section 359.8.1, sections 359.12.1, 361, 500, 581, 725.1.6 and 726.6.2, subparagraphs ii and iii of subparagraph f of the first paragraph of section 832.24, sections 895, 895.0.1, 898.1 and 905.0.19, subparagraph ii of subparagraph i of the first paragraph of section 935.12 in relation to the definition of “eligible amount”, paragraph d of section 935.13, sections 965.5, 965.11.13, 965.11.19.3, 1006, 1056.4, 1056.4.0.1, 1098, 1100 and 1102.1 and subsection 1 of section 1168 of the Taxation Act;
(7)  the second paragraph of section 45 of the Act respecting the application of the Taxation Act (chapter I-4);
(8)  section 64 of the Act respecting the legal publicity of enterprises (chapter P-44.1); and
(9)  sections 17 and 365 of the Business Corporations Act (chapter S-31.1).
A facsimile of the signature of a holder of a 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 in relation to a formal demand other than that sent to an advocate or notary, section 7.0.6 and paragraph f of subsection 2 of section 1000 and section 1001 of the Taxation Act.
M.O. 2012-01-20, s. 83; M.O. 2012-12-06, s. 56; M.O. 2013-10-10, s. 31; M.O. 2014-10-30, s. 42.
83. A service head in the Direction du contrôle fiscal des crédits d’impôt or the Direction du contrôle fiscal des sociétés is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in the first paragraph of section 86;
(2)  sections 17.3, 17.4.1, 17.5, 17.5.1, 17.6, 34, 35.5 and 36, section 37.1 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), 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 64.2 of the Act respecting international financial centres (chapter C-8.3);
(5)  section 9.2 of the Companies Act (chapter C-38);
(6)  sections 21.22 and 21.24, subparagraph 2 of subparagraph ii of subparagraph b of the second paragraph of section 93.3.1, paragraph c of section 359.8.1, sections 359.12.1, 361, 500, 581, 725.1.6 and 726.6.2, subparagraphs ii and iii of subparagraph f of the first paragraph of section 832.24, sections 895, 895.0.1, 898.1 and 905.0.19, subparagraph ii of subparagraph i of the first paragraph of section 935.12 in relation to the definition of “eligible amount”, paragraph d of section 935.13, sections 965.5, 965.11.13, 965.11.19.3, 1006, 1029.7.6, 1029.7.9, 1056.4, 1056.4.0.1, 1098, 1100 and 1102.1 and subsection 1 of section 1168 of the Taxation Act;
(7)  the second paragraph of section 45 of the Act respecting the application of the Taxation Act (chapter I-4);
(8)  section 64 of the Act respecting the legal publicity of enterprises (chapter P-44.1); and
(9)  sections 17 and 365 of the Business Corporations Act (chapter S-31.1).
A facsimile of the signature of a holder of a 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 in relation to a formal demand other than that sent to an advocate or notary, section 7.0.6 and paragraph f of subsection 2 of section 1000 and section 1001 of the Taxation Act.
M.O. 2012-01-20, s. 83; M.O. 2012-12-06, s. 56; M.O. 2013-10-10, s. 31.
83. A service head in the Direction du contrôle fiscal des crédits d’impôt or the Direction du contrôle fiscal des sociétés is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in the first paragraph of section 86;
(2)  sections 17.3, 17.4.1, 17.5, 17.5.1, 17.6, 34, 35.5 and 36, section 37.1 relating 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), 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 64.2 of the Act respecting international financial centres (chapter C-8.3);
(5)  section 9.2 of the Companies Act (chapter C-38);
(6)  sections 21.22 and 21.24, subparagraph 2 of subparagraph ii of subparagraph b of the second paragraph of section 93.3.1, paragraph c of section 359.8.1, sections 359.12.1, 361, 500, 581, 725.1.6 and 726.6.2, subparagraphs ii and iii of subparagraph f of the first paragraph of section 832.24, sections 895, 895.0.1, 898.1 and 905.0.19, subparagraph ii of subparagraph i of the first paragraph of section 935.12 in relation to the definition of “eligible amount”, paragraph d of section 935.13, sections 965.5, 965.11.13, 965.11.19.3, 1006, 1029.7.6, 1029.7.9, 1056.4, 1056.4.0.1, 1098, 1100 and 1102.1 and subsection 1 of section 1168 of the Taxation Act;
(7)  the second paragraph of section 45 of the Act respecting the application of the Taxation Act (chapter I-4);
(8)  section 64 of the Act respecting the legal publicity of enterprises (chapter P-44.1); and
(9)  sections 17 and 365 of the Business Corporations Act (chapter S-31.1).
A facsimile of the signature of a holder of a 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 in relation to a formal demand other than that sent to an advocate or notary, section 7.0.6 and paragraph f of subsection 2 of section 1000 and section 1001 of the Taxation Act.
M.O. 2012-01-20, s. 83; M.O. 2012-12-06, s. 56.
83. A service head in the Direction du contrôle fiscal des crédits d’impôt des sociétés or the Direction du contrôle fiscal des sociétés is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in the first paragraph of section 86;
(2)  sections 17.3, 17.4.1, 17.5, 17.5.1, 17.6, 34, 35.5 and 36, section 37.1 relating 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), 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 64.2 of the Act respecting international financial centres (chapter C-8.3);
(5)  section 9.2 of the Companies Act (chapter C-38);
(6)  sections 21.22 and 21.24, subparagraph 2 of subparagraph ii of subparagraph b of the second paragraph of section 93.3.1, paragraph c of section 359.8.1, sections 359.12.1, 361, 500, 581, 725.1.6 and 726.6.2, subparagraphs ii and iii of subparagraph f of the first paragraph of section 832.24, sections 895, 895.0.1, 898.1 and 905.0.19, subparagraph ii of subparagraph i of the first paragraph of section 935.12 in relation to the definition of “eligible amount”, paragraph d of section 935.13, sections 965.5, 965.11.13, 965.11.19.3, 1006, 1029.7.6, 1029.7.9, 1056.4, 1056.4.0.1, 1098, 1100 and 1102.1 and subsection 1 of section 1168 of the Taxation Act;
(7)  the second paragraph of section 45 of the Act respecting the application of the Taxation Act (chapter I-4);
(8)  section 64 of the Act respecting the legal publicity of enterprises (chapter P-44.1); and
(9)  sections 17 and 365 of the Business Corporations Act (chapter S-31.1).
A facsimile of the signature of a holder of a 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 in relation to a formal demand other than that sent to an advocate or notary, section 7.0.6 and paragraph f of subsection 2 of section 1000 and section 1001 of the Taxation Act.
M.O. 2012-01-20, s. 83.
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