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

Section 85.0.1 Disposition versions

2020-01-08

85.0.1. A financial management officer or a processing, internal tax audit and client relations technician who carries out duties at the Direction de la vérification des crédits d’impôt et de l’impôt minier, the Direction de la vérification des impôts or the Direction de la vérification des retenues à la source et de la non-production en matière d’impôt 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; and

(2)  sections 1079.8.23 and 1079.8.33 of the Taxation Act (chapter I-3).

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 (chapter A-6.002) in relation to a formal demand other than that sent to an advocate or notary, 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.

M.O. 2016-10-12, s. 53; M.O. 2017-08-29, s. 60; M.O. 2019-12-18, s. 69.

2017-09-13

85.0.1. A financial management officer who is governed by the collective labour agreement for professionals or a 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 et de l’impôt minier, the Direction de la vérification des impôts or the Direction de la vérification des retenues à la source et de la non-production en matière d’impôt 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; and

(2)  sections 1079.8.23 and 1079.8.33 of the Taxation Act (chapter I-3).

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 (chapter A-6.002) in relation to a formal demand other than that sent to an advocate or notary, 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.

M.O. 2016-10-12, s. 53; M.O. 2017-08-29, s. 60.

2016-11-02

85.0.1. A financial management officer who is governed by the collective labour agreement for professionals or a 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 credits d’impôts et de l’impôt minier, the Direction de la verification des impôts or the Direction de la verification des retenues à la source 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; and

(2)  sections 1079.8.23 and 1079.8.33 of the Taxation Act (chapter I-3).

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 (chapter A-6.002) in relation to a formal demand other than that sent to an advocate or notary, 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.

M.O. 2016-10-12, s. 53.