85. A financial management officer (expert level), a financial management officer (emeritus level), a socioeconomic research and planning officer (expert level) or a socioeconomic research and planning officer (emeritus level) who is governed by the collective labour agreement for professionals or a higher complexity tax audit officer who is governed by the collective labour agreement for public servants and who carries out duties at the Direction de la vérification des crédits d’impôt, the Direction de la vérification des impôts or the Direction de la vérification des retenues à la source is authorized to sign the documents required for the purposes of the provisions referred to in the first paragraph of sections 85.1 and 86.
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 section 2 of the Mining Tax Act (chapter I-0.4) and sections 7.0.6, 1016, 1051.1 and 1051.2 of the Taxation Act (chapter I-3).
M.O. 2012-01-20, s. 85; M.O. 2012-12-06, s. 58; M.O. 2013-10-10, s. 33; M.O. 2014-10-30, s. 44; M.O. 2015-09-24, s. 25.