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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 53
Disposition versions

Full text
53. The director of the Bureau de la lutte contre l’évasion fiscale or the director of tax audit technology research at the Direction principale de la recherche et de l’innovation is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in sections 54 to 56;
(2)  section 39 of the Tax Administration Act (chapter A-6.002); and
(3)  sections 350.56 and 350.57 of the Act respecting the Québec sales tax (chapter T-0.1).
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 sections 39 and 94.1 of the Tax Administration Act, 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 (chapter I-3) and sections 416, 416.1, 417 and 417.1 and the first paragraph of section 418 of the Act respecting the Québec sales tax.
M.O. 2012-01-20, s. 53; M.O. 2012-12-06, s. 35; M.O. 2013-10-10, s. 17; M.O. 2017-08-29, s. 40; M.O. 2018-07-31, s. 23.
53. The director of the Bureau de la lutte contre l’évasion fiscale at the Direction principale de la recherche et de l’innovation is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in sections 54 to 56; and
(2)  section 39 of the Tax Administration Act (chapter A-6.002).
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 sections 39 and 94.1 of the Tax Administration Act, 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 (chapter I-3) and sections 416, 416.1, 417 and 417.1 and the first paragraph of section 418 of the Act respecting the Québec sales tax (chapter T-0.1).
M.O. 2012-01-20, s. 53; M.O. 2012-12-06, s. 35; M.O. 2013-10-10, s. 17; M.O. 2017-08-29, s. 40.
53. The director of the Bureau de la lutte contre l’évasion fiscale at the Direction principale de la recherche et de l’innovation is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in sections 54 to 56; and
(2)  section 39 of the Tax Administration Act (chapter A-6.002).
M.O. 2012-01-20, s. 53; M.O. 2012-12-06, s. 35; M.O. 2013-10-10, s. 17.
53. The senior director of research and innovation or the director of the Bureau de la lutte contre l’évasion fiscale at the Direction principale de la recherche et de l’innovation is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in sections 54 to 56; and
(2)  section 39 of the Tax Administration Act (chapter A-6.002).
M.O. 2012-01-20, s. 53; M.O. 2012-12-06, s. 35.
53. The senior director of research and innovation, the director of the Bureau de la lutte contre l’évasion fiscale or the director of abusive tax planning control at the Direction principale de la recherche et de l’innovation is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in sections 54 to 56; and
(2)  section 39 of the Tax Administration Act (chapter A-6.002).
M.O. 2012-01-20, s. 53.
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