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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 89
Disposition versions

Full text
89. The senior director of small and medium-sized business audits – Laval, Montréal and Outaouais or the senior director of small and medium-sized business audits – Capitale-Nationale, Montérégie and other regions is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in the first paragraph of sections 94 and 96 to 98 and section 99;
(2)  section 17.2 and 17.4 of the Tax Administration Act (chapter A-6.002); and
(3)  section 358.0.2, subparagraph 2 of subparagraph i of paragraph a of section 752.0.18.10 and sections 851.48, 905.0.7 and 905.0.19 of the Taxation Act (chapter I-3).
A facsimile of the signature of the holder of a position referred to in the first paragraph may be affixed to the documents required for the purposes of article 66 of the Code of Penal Procedure (chapter C-25.1), paragraph f of subsection 2 of section 1000 and section 1001 of the Taxation Act and sections 985.9R2 and 985.9R3 of the Regulation respecting the Taxation Act (chapter I-3, r. 1).
M.O. 2012-01-20, s. 89; M.O. 2012-12-06, s. 62; M.O. 2013-10-10, s. 38; M.O. 2015-09-24, s. 30; M.O. 2016-10-12, s. 58; M.O. 2017-08-29, s. 65; M.O. 2018-07-31, s. 45.
89. Subject to section 87, the senior director of large business audits, the senior director of small and medium-sized business audits (Laval, Montréal and Outaouais) or the senior director of small and medium-sized business audits (Capitale-Nationale, Montérégie and other regions) is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in the first paragraph of sections 94 and 96 to 98 and section 99;
(2)  section 17.2 and 17.4 of the Tax Administration Act (chapter A-6.002); and
(3)  section 358.0.2, subparagraph 2 of subparagraph i of paragraph a of section 752.0.18.10 and sections 851.48, 905.0.7 and 905.0.19 of the Taxation Act (chapter I-3).
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 article 66 of the Code of Penal Procedure (chapter C-25.1), paragraph f of subsection 2 of section 1000 and section 1001 of the Taxation Act and sections 985.9R2 and 985.9R3 of the Regulation respecting the Taxation Act (chapter I-3, r. 1).
M.O. 2012-01-20, s. 89; M.O. 2012-12-06, s. 62; M.O. 2013-10-10, s. 38; M.O. 2015-09-24, s. 30; M.O. 2016-10-12, s. 58; M.O. 2017-08-29, s. 65.
89. Subject to sections 86.1 and 87, a senior director of business audits is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in the first paragraph of sections 94 and 96 to 98 and section 99;
(2)  section 17.2 and 17.4 of the Tax Administration Act (chapter A-6.002); and
(3)  section 358.0.2, subparagraph 2 of subparagraph i of paragraph a of section 752.0.18.10 and sections 851.48, 905.0.7 and 905.0.19 of the Taxation Act (chapter I-3).
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 article 66 of the Code of Penal Procedure (chapter C-25.1), paragraph f of subsection 2 of section 1000 and section 1001 of the Taxation Act and sections 985.9R2 and 985.9R3 of the Regulation respecting the Taxation Act (chapter I-3, r. 1).
M.O. 2012-01-20, s. 89; M.O. 2012-12-06, s. 62; M.O. 2013-10-10, s. 38; M.O. 2015-09-24, s. 30; M.O. 2016-10-12, s. 58.
89. Subject to sections 86.1 and 87, a senior director of business audits is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in the first paragraph of sections 94 and 96 to 98 and section 99;
(2)  section 17.2 and 17.4 of the Tax Administration Act (chapter A-6.002); and
(3)  section 358.0.2, subparagraph ii of paragraph a of section 752.0.18.10 and sections 851.48, 905.0.7 and 905.0.19 of the Taxation Act (chapter I-3).
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 article 66 of the Code of Penal Procedure (chapter C-25.1), section 36.1 of the Mining Tax Act (chapter I-0.4), paragraph f of subsection 2 of section 1000 and section 1001 of the Taxation Act and sections 985.9R2 and 985.9R3 of the Regulation respecting the Taxation Act (chapter I-3, r. 1).
M.O. 2012-01-20, s. 89; M.O. 2012-12-06, s. 62; M.O. 2013-10-10, s. 38; M.O. 2015-09-24, s. 30.
89. Subject to sections 86.1 and 87, a senior director of business audits is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in the first paragraph of sections 94 and 96 to 98 and section 99;
(2)  section 17.2 and 17.4 of the Tax Administration Act (chapter A-6.002); and
(3)  section 358.0.2, subparagraph ii of paragraph a of section 752.0.18.10 and sections 851.48, 905.0.7 and 905.0.19 of the Taxation Act (chapter I-3).
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 article 66 of the Code of Penal Procedure (chapter C-25.1), paragraph f of subsection 2 of section 1000 and section 1001 of the Taxation Act and sections 985.9R2 and 985.9R3 of the Regulation respecting the Taxation Act (chapter I-3, r. 1).
M.O. 2012-01-20, s. 89; M.O. 2012-12-06, s. 62; M.O. 2013-10-10, s. 38.
89. Subject to sections 87 and 88, a senior director of business audits is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in the first paragraph of section 90, section 91, the first paragraph of sections 94 and 96 to 98 and section 99;
(2)  section 17.2 and 17.4 of the Tax Administration Act (chapter A-6.002); and
(3)  section 358.0.2, subparagraph ii of paragraph a of section 752.0.18.10 and sections 851.48 and 905.0.7 of the Taxation Act (chapter I-3).
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 article 66 of the Code of Penal Procedure (chapter C-25.1), paragraph f of subsection 2 of section 1000 and section 1001 of the Taxation Act and sections 985.9R2 and 985.9R3 of the Regulation respecting the Taxation Act (chapter I-3, r. 1).
M.O. 2012-01-20, s. 89; M.O. 2012-12-06, s. 62.
89. The senior director of business audits 3 is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in the first paragraph of section 90, section 91, the first paragraph of sections 94 and 96 to 98 and section 99;
(2)  section 17.2 and 17.4 of the Tax Administration Act (chapter A-6.002); and
(3)  section 358.0.2, subparagraph ii of paragraph a of section 752.0.18.10 and sections 851.48 and 905.0.7 of the Taxation Act (chapter I-3).
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 article 66 of the Code of Penal Procedure (chapter C-25.1), paragraph f of subsection 2 of section 1000 and section 1001 of the Taxation Act and sections 985.9.2R2 and 985.9.2R3 of the Regulation respecting the Taxation Act (chapter I-3, r. 1).
M.O. 2012-01-20, s. 89.
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