Ministère de l'Emploi et de la Solidarité sociale
Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

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

Section 102
Disposition versions

Full text
102. A service head at the Direction principale des relations avec la clientèle des entreprises is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in the first paragraph of section 103;
(2)  sections 17.4.1, 17.5, 17.5.1, 17.6, 21, 30.1, 31.1, 34, 35, 35.5 and 36, the first paragraph of 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 2654 of the Civil Code;
(4)  article 66 of the Code of Penal Procedure (chapter C-25.1);
(4.0.1)  sections 6 and 7 of the Regulation governing the municipal tax for 9-1-1 (chapter F-2.1, r. 14);
(4.1)  sections 26.0.3 and 36.1 of the Mining Tax Act (chapter I-0.4);
(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 1 in relation to the definition of “recognized arts organization”, sections 21.22, 21.24 and 21.42, 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 359.10, 359.12.1, 361, 440, 441.1, 441.2, 443, 450, 500, 522, 525, 581, 725.1.6 and 726.6.2, the fourth paragraph of section 736, paragraphs f and g of section 752.0.18.3, section 771.2.1.5, subparagraphs ii and iii of subparagraph f of the first paragraph of section 832.24, sections 895, 895.0.1 and 898.1, paragraph a of section 905.0.5, subparagraph b of the first paragraph of section 905.0.21, 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 985.5, 985.6, 985.7, 985.8, 985.8.1, 985.8.5, 985.9.4, 985.15, 985.35.2, 985.35.4, 985.35.6, 985.35.12, 985.35.14 and 985.35.16, section 985.36 in relation to the definition of “recognized political education organization”, sections 999.3 and 999.3.1, paragraph f of subsection 2 of section 1000, sections 1001, 1006, 1029.7.6, 1029.7.9, 1029.8.36.0.112, 1029.8.36.72.82.1.3, 1029.8.36.166.40.2, 1029.8.36.166.73, 1056.4, 1056.4.0.1, 1079.3, 1098, 1100 and 1102.1 and subsection 1 of section 1168 of the Taxation Act (chapter I-3);
(8)  sections 130R13, 985.9R2 and 985.9R3 of the Regulation respecting the Taxation Act (chapter I-3, r. 1);
(9)  section 34.0.0.4 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5);
(10)  section 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, 339, 340, 341, 341.0.1, 343, 344, 345, 350.15, 350.56.1, 350.56.3, 350.56.4, 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, sections 473.3, 473.7, 475, 476, 477, 477.5, 494, 495, 498, 505, 526.1, 526.2, 528, 532, 538, 539 and 541.31 and the third paragraph of section 541.31.1 of the Act respecting the Québec sales tax (chapter T-0.1);
(11)  section 442R4 of the Regulation respecting the Québec sales tax (chapter T-0.1, r. 2);
(12)  sections 13 and 14.1, paragraph h of section 27.1 and sections 27.2, 27.3, 27.7, 33, 35, 36, 50.0.6, 50.0.9 and 53 of the Fuel Tax Act (chapter T-1);
(13)  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);
(14)  (subparagraph revoked);
(15)  paragraph 3 of section 28 of the Entente fiscale entre la France et le Québec en vue d’éviter les doubles impositions et de prévenir l’évasion fiscale en matière d’impôts sur le revenu et sur la fortune, relativement à une attestation de résidence.
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, in relation to a formal demand other than that sent to an advocate or notary, and section 94.1 of the Tax Administration Act, article 66 of the Code of Penal Procedure, section 2 of the Mining Tax Act, sections 7.0.6, 1016, 1051.1 and 1051.2 of the Taxation Act, sections 985.9R2 and 985.9R3 of the Regulation respecting the Taxation Act and sections 350.23.9, 350.23.10, 416, 416.1, 417, 417.1 and 417.2, the first paragraph of section 418, sections 427.5 and 427.6 and the third paragraph of section 541.31.1 of the Act respecting the Québec sales tax.
M.O. 2012-01-20, s. 102; M.O. 2012-12-06, s. 73; M.O. 2013-10-10, s. 50; M.O. 2014-10-30, s. 52; M.O. 2015-09-24, s. 40; M.O. 2016-10-12, s. 71; M.O. 2017-08-29, s. 77; M.O. 2018-07-31, s. 57; M.O. 2019-12-18, s. 79.
102. A service head at the Direction principale des relations avec la clientèle des entreprises is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in section 102.1 and the first paragraph of section 103;
(2)  sections 17.4.1, 17.5, 17.5.1, 17.6, 21, 30.1, 31.1, 34, 35, 35.5 and 36, the first paragraph of 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 2654 of the Civil Code;
(4)  article 66 of the Code of Penal Procedure (chapter C-25.1);
(4.0.1)  sections 6 and 7 of the Regulation governing the municipal tax for 9-1-1 (chapter F-2.1, r. 14);
(4.1)  sections 26.0.3 and 36.1 of the Mining Tax Act (chapter I-0.4);
(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 1 in relation to the definition of “recognized arts organization”, sections 21.22, 21.24 and 21.42, 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 359.10, 359.12.1, 361, 440, 441.1, 441.2, 443, 450, 500, 522, 525, 581, 725.1.6 and 726.6.2, the fourth paragraph of section 736, paragraphs f and g of section 752.0.18.3, section 771.2.1.5, subparagraphs ii and iii of subparagraph f of the first paragraph of section 832.24, sections 895, 895.0.1 and 898.1, paragraph a of section 905.0.5, subparagraph b of the first paragraph of section 905.0.21, 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 985.5, 985.6, 985.7, 985.8, 985.8.1, 985.8.5, 985.9.4, 985.15, 985.35.2, 985.35.4, 985.35.6, 985.35.12, 985.35.14 and 985.35.16, section 985.36 in relation to the definition of “recognized political education organization”, sections 999.3 and 999.3.1, paragraph f of subsection 2 of section 1000, sections 1001, 1006, 1029.7.6, 1029.7.9, 1029.8.36.0.112, 1029.8.36.72.82.1.3, 1029.8.36.166.40.2, 1029.8.36.166.73, 1056.4, 1056.4.0.1, 1079.3, 1098, 1100 and 1102.1 and subsection 1 of section 1168 of the Taxation Act (chapter I-3);
(8)  sections 130R13, 985.9R2 and 985.9R3 of the Regulation respecting the Taxation Act (chapter I-3, r. 1);
(9)  section 34.0.0.4 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5);
(10)  section 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, 339, 340, 341, 341.0.1, 343, 344, 345, 350.15, 350.56.1, 350.56.3, 350.56.4, 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 and 541.31 of the Act respecting the Québec sales tax (chapter T-0.1);
(11)  section 442R4 of the Regulation respecting the Québec sales tax (chapter T-0.1, r. 2);
(12)  sections 13 and 14.1, paragraph h of section 27.1 and sections 27.2, 27.3, 27.7, 33, 35, 36, 50.0.6, 50.0.9 and 53 of the Fuel Tax Act (chapter T-1);
(13)  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);
(14)  (paragraph revoked);
(15)  paragraph 3 of section 28 of the Entente fiscale entre la France et le Québec en vue d’éviter les doubles impositions et de prévenir l’évasion fiscale en matière d’impôts sur le revenu et sur la fortune, relativement à une attestation de résidence.
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 in relation to a formal demand other than that sent to an advocate or notary and section 94.1 of the Tax Administration Act, article 66 of the Code of Penal Procedure, section 2 of the Mining Tax Act, sections 7.0.6, 1016, 1051.1 and 1051.2 of the Taxation Act, sections 985.9R2 and 985.9R3 of the Regulation respecting the Taxation Act 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. 102; M.O. 2012-12-06, s. 73; M.O. 2013-10-10, s. 50; M.O. 2014-10-30, s. 52; M.O. 2015-09-24, s. 40; M.O. 2016-10-12, s. 71; M.O. 2017-08-29, s. 77; M.O. 2018-07-31, s. 57.
102. A service head at the Direction principale des relations avec la clientèle des entreprises is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in the first paragraph of section 103;
(2)  sections 17.4.1, 17.5, 17.5.1, 17.6, 21, 30.1, 31.1, 34, 35, 35.5 and 36, the first paragraph of 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 2654 of the Civil Code;
(4)  article 66 of the Code of Penal Procedure (chapter C-25.1);
(4.0.1)  sections 6 and 7 of the Regulation governing the municipal tax for 9-1-1 (chapter F-2.1, r. 14);
(4.1)  sections 26.0.3 and 36.1 of the Mining Tax Act (chapter I-0.4);
(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 1 in relation to the definition of “recognized arts organization”, sections 21.22, 21.24 and 21.42, 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 359.10, 359.12.1, 361, 440, 441.1, 441.2, 443, 450, 500, 522, 525, 581, 725.1.6 and 726.6.2, the fourth paragraph of section 736, paragraphs f and g of section 752.0.18.3, section 771.2.1.5, subparagraphs ii and iii of subparagraph f of the first paragraph of section 832.24, sections 895, 895.0.1 and 898.1, paragraph a of section 905.0.5, subparagraph b of the first paragraph of section 905.0.21, 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, 985.5, 985.6, 985.7, 985.8, 985.8.1, 985.8.5, 985.9.4, 985.15, 985.35.2, 985.35.4, 985.35.6, 985.35.12, 985.35.14 and 985.35.16, section 985.36 in relation to the definition of “recognized political education organization”, sections 999.3 and 999.3.1, paragraph f of subsection 2 of section 1000, sections 1001, 1006, 1029.7.6, 1029.7.9, 1029.8.36.0.112, 1029.8.36.72.82.1.3, 1029.8.36.166.40.2, 1029.8.36.166.73, 1056.4, 1056.4.0.1, 1079.3, 1098, 1100 and 1102.1 and subsection 1 of section 1168 of the Taxation Act (chapter I-3);
(8)  sections 130R13, 985.9R2 and 985.9R3 of the Regulation respecting the Taxation Act (chapter I-3, r. 1);
(9)  section 34.0.0.4 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5);
(10)  section 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, 339, 340, 341, 341.0.1, 343, 344, 345, 350.15, 350.56.1, 350.56.3, 350.56.4, 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 and 541.31 of the Act respecting the Québec sales tax (chapter T-0.1);
(11)  section 442R4 of the Regulation respecting the Québec sales tax (chapter T-0.1, r. 2);
(12)  sections 13 and 14.1, paragraph h of section 27.1 and sections 27.2, 27.3, 27.7, 33, 35, 36, 50.0.6, 50.0.9 and 53 of the Fuel Tax Act (chapter T-1);
(13)  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);
(14)  sections R325, R345.100, R345.200, R345.300, R410.100, R510.200, R640 and R1250.100 of the International Fuel Tax Agreement; and
(15)  paragraph 3 of section 28 of the Entente fiscale entre la France et le Québec en vue d’éviter les doubles impositions et de prévenir l’évasion fiscale en matière d’impôts sur le revenu et sur la fortune, relativement à une attestation de résidence.
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 in relation to a formal demand other than that sent to an advocate or notary and section 94.1 of the Tax Administration Act, article 66 of the Code of Penal Procedure, section 2 of the Mining Tax Act, sections 7.0.6, 1016, 1051.1 and 1051.2 of the Taxation Act, sections 985.9R2 and 985.9R3 of the Regulation respecting the Taxation Act 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. 102; M.O. 2012-12-06, s. 73; M.O. 2013-10-10, s. 50; M.O. 2014-10-30, s. 52; M.O. 2015-09-24, s. 40; M.O. 2016-10-12, s. 71; M.O. 2017-08-29, s. 77.
102. A head of business client relations in one of the business client relations directorates is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in the first paragraph of section 103;
(2)  sections 17.4.1, 17.5, 17.5.1, 17.6, 21, 30.1, 31.1, 34, 35, 35.5 and 36, the first paragraph of 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 2654 of the Civil Code;
(4)  article 66 of the Code of Penal Procedure (chapter C-25.1);
(4.0.1)  sections 6 and 7 of the Regulation governing the municipal tax for 9-1-1 (chapter F-2.1, r. 14);
(4.1)  sections 26.0.3 and 36.1 of the Mining Tax Act (chapter I-0.4);
(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 1 in relation to the definition of “recognized arts organization”, sections 21.22, 21.24 and 21.42, 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 359.10, 359.12.1, 361, 440, 441.1, 441.2, 443, 450, 500, 522, 525, 581, 725.1.6 and 726.6.2, the fourth paragraph of section 736, paragraphs f and g of section 752.0.18.3, section 771.2.1.5, subparagraphs ii and iii of subparagraph f of the first paragraph of section 832.24, sections 895, 895.0.1 and 898.1, paragraph a of section 905.0.5, subparagraph b of the first paragraph of section 905.0.21, 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, 985.5, 985.6, 985.7, 985.8, 985.8.1, 985.8.5, 985.9.4, 985.15, 985.35.2, 985.35.4, 985.35.6, 985.35.12, 985.35.14 and 985.35.16, section 985.36 in relation to the definition of “recognized political education organization”, sections 999.3 and 999.3.1, paragraph f of subsection 2 of section 1000, sections 1001, 1006, 1029.7.6, 1029.7.9, 1029.8.36.0.112, 1029.8.36.72.82.1.3, 1029.8.36.166.40.2, 1029.8.36.166.73, 1056.4, 1056.4.0.1, 1079.3, 1098, 1100 and 1102.1 and subsection 1 of section 1168 of the Taxation Act (chapter I-3);
(8)  sections 130R13, 985.9R2 and 985.9R3 of the Regulation respecting the Taxation Act (chapter I-3, r. 1);
(9)  section 34.0.0.4 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5);
(10)  section 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, 339, 340, 341, 341.0.1, 343, 344, 345, 350.15, 350.56.1, 350.56.3, 350.56.4, 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 and 541.31 of the Act respecting the Québec sales tax (chapter T-0.1);
(11)  section 442R4 of the Regulation respecting the Québec sales tax (chapter T-0.1, r. 2);
(12)  sections 13 and 14.1, paragraph h of section 27.1 and sections 27.2, 27.3, 27.7, 33, 35, 36, 50.0.6, 50.0.9 and 53 of the Fuel Tax Act (chapter T-1);
(13)  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);
(14)  sections R325, R345.100, R345.200, R345.300, R410.100, R510.200, R640 and R1250.100 of the International Fuel Tax Agreement; and
(15)  paragraph 3 of section 28 of the Entente fiscale entre la France et le Québec en vue d’éviter les doubles impositions et de prévenir l’évasion fiscale en matière d’impôts sur le revenu et sur la fortune, relativement à une attestation de résidence.
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, article 66 of the Code of Penal Procedure, section 2 of the Mining Tax Act, sections 7.0.6, 1016, 1051.1 and 1051.2 of the Taxation Act, sections 985.9R2 and 985.9R3 of the Regulation respecting the Taxation Act 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. 102; M.O. 2012-12-06, s. 73; M.O. 2013-10-10, s. 50; M.O. 2014-10-30, s. 52; M.O. 2015-09-24, s. 40; M.O. 2016-10-12, s. 71.
102. A head of business client relations in one of the business client relations directorates is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in the first paragraph of section 103;
(2)  sections 17.4.1, 17.5, 17.5.1, 17.6, 21, 30.1, 31.1, 34, 35, 35.5 and 36, the first paragraph of 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 2654 of the Civil Code;
(4)  article 66 of the Code of Penal Procedure (chapter C-25.1);
(4.1)  sections 26.0.3 and 36.1 of the Mining Tax Act (chapter I-0.4);
(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 1 in relation to the definition of “recognized arts organization”, sections 21.22, 21.24 and 21.42, 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 359.10, 359.12.1, 361, 440, 441.1, 441.2, 443, 450, 500, 522, 525, 581, 725.1.6 and 726.6.2, the fourth paragraph of section 736, paragraphs f and g of section 752.0.18.3, section 771.2.1.5, subparagraphs ii and iii of subparagraph f of the first paragraph of section 832.24, sections 895, 895.0.1 and 898.1, paragraph a of section 905.0.5, subparagraph b of the first paragraph of section 905.0.21, 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, 985.5, 985.6, 985.7, 985.8, 985.8.1, 985.8.5, 985.9.4, 985.15, 985.35.2, 985.35.4, 985.35.6, 985.35.12, 985.35.14 and 985.35.16, section 985.36 in relation to the definition of “recognized political education organization”, sections 999.3 and 999.3.1, paragraph f of subsection 2 of section 1000, sections 1001, 1006, 1029.7.6, 1029.7.9, 1029.8.36.0.112, 1029.8.36.72.82.1.3, 1029.8.36.166.40.2, 1029.8.36.166.73, 1056.4, 1056.4.0.1, 1079.3, 1098, 1100 and 1102.1 and subsection 1 of section 1168 of the Taxation Act (chapter I-3);
(8)  sections 130R13, 985.9R2 and 985.9R3 of the Regulation respecting the Taxation Act (chapter I-3, r. 1);
(9)  section 34.0.0.4 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5);
(10)  section 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, 339, 340, 341, 341.0.1, 343, 344, 345, 350.15, 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 and 541.31 of the Act respecting the Québec sales tax (chapter T-0.1);
(11)  section 442R4 of the Regulation respecting the Québec sales tax (chapter T-0.1, r. 2);
(12)  sections 13 and 14.1, paragraph h of section 27.1 and sections 27.2, 27.3, 27.7, 33, 35, 36, 50.0.6, 50.0.9 and 53 of the Fuel Tax Act (chapter T-1);
(13)  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
(14)  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 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, article 66 of the Code of Penal Procedure, section 2 of the Mining Tax Act, sections 7.0.6, 1016, 1051.1 and 1051.2 of the Taxation Act, sections 985.9R2 and 985.9R3 of the Regulation respecting the Taxation Act 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. 102; M.O. 2012-12-06, s. 73; M.O. 2013-10-10, s. 50; M.O. 2014-10-30, s. 52; M.O. 2015-09-24, s. 40.
102. A head of business client relations in one of the regional business client relations directorates is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in the first paragraph of section 103;
(2)  sections 17.4.1, 17.5, 17.5.1, 17.6, 21, 30.1, 31.1, 34, 35, 35.5 and 36, the first paragraph of 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 2654 of the Civil Code;
(4)  article 66 of the Code of Penal Procedure (chapter C-25.1);
(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 1 in relation to the definition of “recognized arts organization”, sections 21.22, 21.24 and 21.42, 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 359.10, 359.12.1, 361, 440, 441.1, 441.2, 443, 450, 500, 522, 525, 581, 725.1.6 and 726.6.2, the fourth paragraph of section 736, paragraphs f and g of section 752.0.18.3, section 771.2.1.5, subparagraphs ii and iii of subparagraph f of the first paragraph of section 832.24, sections 895, 895.0.1 and 898.1, paragraph a of section 905.0.5, subparagraph b of the first paragraph of section 905.0.21, 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, 985.5, 985.6, 985.7, 985.8, 985.8.1, 985.8.5, 985.9.4, 985.15, 985.35.2, 985.35.4, 985.35.6, 985.35.12, 985.35.14 and 985.35.16, section 985.36 in relation to the definition of “recognized political education organization”, sections 999.3 and 999.3.1, paragraph f of subsection 2 of section 1000, sections 1001, 1006, 1029.7.6, 1029.7.9, 1029.8.36.0.112, 1029.8.36.72.82.1.3, 1029.8.36.166.40.2, 1029.8.36.166.73, 1056.4, 1056.4.0.1, 1079.3, 1098, 1100 and 1102.1 and subsection 1 of section 1168 of the Taxation Act (chapter I-3);
(8)  sections 130R13, 985.9R2 and 985.9R3 of the Regulation respecting the Taxation Act (chapter I-3, r. 1);
(9)  section 34.0.0.4 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5);
(10)  section 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, 339, 340, 341, 341.0.1, 343, 344, 345, 350.15, 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 and 541.31 of the Act respecting the Québec sales tax (chapter T-0.1);
(11)  section 442R4 of the Regulation respecting the Québec sales tax (chapter T-0.1, r. 2);
(12)  sections 13 and 14.1, paragraph h of section 27.1 and sections 27.2, 27.3, 27.7, 33, 35, 36, 50.0.6, 50.0.9 and 53 of the Fuel Tax Act (chapter T-1);
(13)  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
(14)  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 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, article 66 of the Code of Penal Procedure, sections 7.0.6, 1016, 1051.1 and 1051.2 of the Taxation Act, sections 985.9R2 and 985.9R3 of the Regulation respecting the Taxation Act 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. 102; M.O. 2012-12-06, s. 73; M.O. 2013-10-10, s. 50; M.O. 2014-10-30, s. 52.
102. A head of business client relations in one of the regional business client relations directorates is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in the first paragraph of section 103;
(2)  sections 17.4.1, 17.5, 17.5.1, 17.6, 21, 30.1, 31.1, 34, 35, 35.5 and 36, the first paragraph of 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 2654 of the Civil Code;
(4)  article 66 of the Code of Penal Procedure (chapter C-25.1);
(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 1 in relation to the definition of “recognized arts organization”, sections 21.22, 21.24 and 21.42, 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 359.10, 359.12.1, 361, 440, 441.1, 441.2, 443, 450, 500, 522, 525, 581, 725.1.6 and 726.6.2, the fourth paragraph of section 736, paragraphs f and g of section 752.0.18.3, subparagraphs ii and iii of subparagraph f of the first paragraph of section 832.24, sections 895, 895.0.1 and 898.1, paragraph a of section 905.0.5, subparagraph b of the first paragraph of section 905.0.21, 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, 985.5, 985.6, 985.7, 985.8, 985.8.1, 985.8.5, 985.9.4, 985.15, 985.35.2, 985.35.4, 985.35.6, 985.35.12, 985.35.14 and 985.35.16, section 985.36 in relation to the definition of “recognized political education organization”, paragraph f of subsection 2 of section 1000, sections 1001, 1006, 1029.7.6, 1029.7.9, 1056.4, 1056.4.0.1, 1079.3, 1098, 1100 and 1102.1 and subsection 1 of section 1168 of the Taxation Act (chapter I-3);
(8)  sections 130R13, 985.9R2 and 985.9R3 of the Regulation respecting the Taxation Act (chapter I-3, r. 1);
(9)  section 34.0.0.4 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5);
(10)  section 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, 339, 340, 341, 341.0.1, 343, 344, 345, 350.15, 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 and 541.31 of the Act respecting the Québec sales tax (chapter T-0.1);
(11)  section 442R4 of the Regulation respecting the Québec sales tax (chapter T-0.1, r. 2);
(12)  sections 13 and 14.1, paragraph h of section 27.1 and sections 27.2, 27.3, 27.7, 33, 35, 36, 50.0.6, 50.0.9 and 53 of the Fuel Tax Act (chapter T-1);
(13)  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
(14)  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 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, article 66 of the Code of Penal Procedure, sections 7.0.6, 1016, 1051.1 and 1051.2 of the Taxation Act, sections 985.9R2 and 985.9R3 of the Regulation respecting the Taxation Act 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. 102; M.O. 2012-12-06, s. 73; M.O. 2013-10-10, s. 50.
102. A head of business client relations in one of the regional business client relations directorates is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in the first paragraph of section 103;
(2)  sections 17.4.1, 17.5, 17.5.1, 17.6, 21, 30.1, 31.1, 34, 35, 35.5 and 36, the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary and sections 42, 71 and 86 of the Tax Administration Act (chapter A-6.002);
(3)  article 2654 of the Civil Code;
(4)  article 66 of the Code of Penal Procedure (chapter C-25.1);
(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 1 in relation to the definition of “recognized arts organization”, sections 21.22, 21.24 and 21.42, 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 359.10, 359.12.1, 361, 440, 441.1, 441.2, 443, 450, 500, 522, 525, 581, 725.1.6 and 726.6.2, the fourth paragraph of section 736, paragraphs f and g of section 752.0.18.3, subparagraphs ii and iii of subparagraph f of the first paragraph of section 832.24, sections 895, 895.0.1 and 898.1, paragraph a of section 905.0.5, subparagraph b of the first paragraph of section 905.0.21, 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, 985.5, 985.6, 985.7, 985.8, 985.8.1, 985.8.5, 985.9.4, 985.15, 985.35.2, 985.35.4, 985.35.6, 985.35.12, 985.35.14 and 985.35.16, section 985.36 in relation to the definition of “recognized political education organization”, paragraph f of subsection 2 of section 1000, sections 1001, 1006, 1029.7.6, 1029.7.9, 1056.4, 1056.4.0.1, 1079.3, 1098, 1100 and 1102.1 and subsection 1 of section 1168 of the Taxation Act (chapter I-3);
(8)  sections 130R13, 985.9R2 and 985.9R3 of the Regulation respecting the Taxation Act (chapter I-3, r. 1);
(9)  section 34.0.0.4 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5);
(10)  section 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, 339, 340, 341, 341.0.1, 343, 344, 345, 350.15, 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 and 541.31 of the Act respecting the Québec sales tax (chapter T-0.1);
(11)  section 442R4 of the Regulation respecting the Québec sales tax (chapter T-0.1, r. 2);
(12)  sections 13 and 14.1, paragraph h of section 27.1 and sections 27.2, 27.3, 27.7, 33, 35, 36, 50.0.6, 50.0.9 and 53 of the Fuel Tax Act (chapter T-1);
(13)  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
(14)  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 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, article 66 of the Code of Penal Procedure, sections 7.0.6, 1016, 1051.1 and 1051.2 of the Taxation Act, sections 985.9R2 and 985.9R3 of the Regulation respecting the Taxation Act 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. 102; M.O. 2012-12-06, s. 73.
102. A head of business client services in one of the regional business client services directorates is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in the first paragraph of section 103;
(2)  sections 17.4.1, 17.5, 17.5.1, 17.6, 21, 30.1, 31.1, 34, 35, 35.5 and 36, the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary and sections 42, 71 and 86 of the Tax Administration Act (chapter A-6.002);
(3)  article 2654 of the Civil Code;
(4)  article 66 of the Code of Penal Procedure (chapter C-25.1);
(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 1 in relation to the definition of “recognized arts organization”, sections 21.22, 21.24 and 21.42, 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 359.10, 359.12.1, 361, 440, 441.1, 441.2, 443, 450, 500, 522, 525, 581, 725.1.6 and 726.6.2, the fourth paragraph of section 736, paragraphs f and g of section 752.0.18.3, subparagraphs ii and iii of subparagraph f of the first paragraph of section 832.24, sections 895, 895.0.1 and 898.1, paragraph a of section 905.0.5, subparagraph b of the first paragraph of section 905.0.21, 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, 985.5, 985.6, 985.7, 985.8, 985.8.1, 985.8.5, 985.9.4, 985.15, 985.35.2, 985.35.4, 985.35.6, 985.35.12, 985.35.14 and 985.35.16, section 985.36 in relation to the definition of “recognized political education organization”, paragraph f of subsection 2 of section 1000, sections 1001, 1006, 1029.7.6, 1029.7.9, 1056.4, 1056.4.0.1, 1079.3, 1098, 1100 and 1102.1 and subsection 1 of section 1168 of the Taxation Act (chapter I-3);
(8)  sections 130R13, 985.9.2R2 and 985.9.2R3 of the Regulation respecting the Taxation Act (chapter I-3, r. 1);
(9)  section 34.0.0.4 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5);
(10)  section 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, 339, 340, 341, 341.0.1, 343, 344, 345, 350.15, 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 and 541.31 of the Act respecting the Québec sales tax (chapter T-0.1);
(11)  section 442R4 of the Regulation respecting the Québec sales tax (chapter T-0.1, r. 2);
(12)  sections 13 and 14.1, paragraph h of section 27.1 and sections 27.2, 27.3, 27.7, 33, 35, 36, 50.0.6, 50.0.9 and 53 of the Fuel Tax Act (chapter T-1);
(13)  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
(14)  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 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, article 66 of the Code of Penal Procedure, sections 7.0.6, 1016, 1051.1 and 1051.2 of the Taxation Act, sections 985.9.2R2 and 985.9.2R3 of the Regulation respecting the Taxation Act 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. 102.
© Gouvernement du Québec