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 70.5
Disposition versions

Full text
70.5. Subject to section 70.3, a service head of tax audit is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in the first paragraph of sections 70.5.1 to 70.7;
(2)  sections 21, 30.1, 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 42, 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)  section 7.3, subparagraph 2 of subparagraph ii of subparagraph b of the second paragraph of section 93.3.1, sections 325, 359.12.1, 361, 435, 440, 441.1, 441.2, 444, 450, 522, 525 and 581, subparagraph d of the second paragraph of section 677, section 725.1.6, subparagraphs ii and iii of subparagraph f of the first paragraph of sections 832.23 and 832.24, sections 851.48, 895, 895.0.1 and 898.1, paragraph a of section 905.0.5, sections 905.0.7 and 905.0.19, 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, paragraph f of subsection 2 of section 1000 and sections 1001, 1006, 1029.7.6, 1029.7.9, 1056.4, 1056.4.0.1, 1082.13, 1100, 1102.1 and 1159.8 of the Taxation Act (chapter I-3);
(4)  section 130R13 of the Regulation respecting the Taxation Act (chapter I-3, r. 1);
(5)  the second paragraph of section 45 of the Act respecting the application of the Taxation Act (chapter I-4);
(6)  section 34.0.0.4 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5).
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 the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary and of section 94.1 of the Tax Administration Act.
M.O. 2013-10-10, s. 22; M.O. 2014-10-30, s. 32; M.O. 2015-09-24, s. 14; M.O. 2016-10-12, s. 39; M.O. 2017-08-29, s. 50; M.O. 2018-07-31, s. 35; M.O. 2019-12-18, s. 57.
70.5. Subject to section 70.0.3, a service head of tax audit is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in the first paragraph of sections 70.5.1 to 70.7;
(2)  sections 21, 30.1, 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 42, 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)  section 7.3, subparagraph 2 of subparagraph ii of subparagraph b of the second paragraph of section 93.3.1, sections 325, 359.12.1, 361, 435, 440, 441.1, 441.2, 444, 450, 522, 525 and 581, subparagraph d of the second paragraph of section 677, section 725.1.6, subparagraphs ii and iii of subparagraph f of the first paragraph of sections 832.23 and 832.24, sections 851.48, 895, 895.0.1 and 898.1, paragraph a of section 905.0.5, sections 905.0.7 and 905.0.19, 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, paragraph f of subsection 2 of section 1000 and sections 1001, 1006, 1029.7.6, 1029.7.9, 1056.4, 1056.4.0.1, 1082.13, 1100, 1102.1 and 1159.8 of the Taxation Act (chapter I-3);
(4)  section 130R13 of the Regulation respecting the Taxation Act (chapter I-3, r. 1);
(5)  the second paragraph of section 45 of the Act respecting the application of the Taxation Act (chapter I-4);
(6)  section 34.0.0.4 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5).
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 the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary and of section 94.1 of the Tax Administration Act.
M.O. 2013-10-10, s. 22; M.O. 2014-10-30, s. 32; M.O. 2015-09-24, s. 14; M.O. 2016-10-12, s. 39; M.O. 2017-08-29, s. 50; M.O. 2018-07-31, s. 35.
70.5. Subject to section 70.0.3, a service head of tax audit is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in the first paragraph of sections 70.5.1 to 70.7;
(2)  sections 21, 30.1, 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 42, 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)  section 7.3, subparagraph 2 of subparagraph ii of subparagraph b of the second paragraph of section 93.3.1, sections 325, 359.12.1, 361, 435, 440, 441.1, 441.2, 444, 450, 522, 525 and 581, subparagraph d of the second paragraph of section 677, section 725.1.6, subparagraphs ii and iii of subparagraph f of the first paragraph of sections 832.23 and 832.24, sections 851.48, 895, 895.0.1 and 898.1, paragraph a of section 905.0.5, sections 905.0.7 and 905.0.19, 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 and 965.11.19.3, paragraph f of subsection 2 of section 1000 and sections 1001, 1006, 1029.7.6, 1029.7.9, 1056.4, 1056.4.0.1, 1082.13, 1100 and 1102.1 of the Taxation Act (chapter I-3);
(4)  section 130R13 of the Regulation respecting the Taxation Act (chapter I-3, r. 1);
(5)  the second paragraph of section 45 of the Act respecting the application of the Taxation Act (chapter I-4);
(6)  section 34.0.0.4 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5).
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 the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary and of section 94.1 of the Tax Administration Act.
M.O. 2013-10-10, s. 22; M.O. 2014-10-30, s. 32; M.O. 2015-09-24, s. 14; M.O. 2016-10-12, s. 39; M.O. 2017-08-29, s. 50.
70.5. Subject to section 70.0.3, a service head of tax audit is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in the first paragraph of sections 70.6 and 70.7;
(2)  sections 21, 30.1, 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 42, 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)  section 7.3, subparagraph 2 of subparagraph ii of subparagraph b of the second paragraph of section 93.3.1, sections 325, 359.12.1, 361, 435, 440, 441.1, 441.2, 444, 450, 522, 525 and 581, subparagraph d of the second paragraph of section 677, section 725.1.6, subparagraphs ii and iii of subparagraph f of the first paragraph of sections 832.23 and 832.24, sections 851.48, 895, 895.0.1 and 898.1, paragraph a of section 905.0.5, sections 905.0.7 and 905.0.19, 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 and 965.11.19.3, paragraph f of subsection 2 of section 1000 and sections 1001, 1006, 1029.7.6, 1029.7.9, 1056.4, 1056.4.0.1, 1082.13, 1098, 1100 and 1102.1 of the Taxation Act;
(4)  section 130R13 of the Regulation respecting the Taxation Act (chapter I-3, r. 1);
(5)  the second paragraph of section 45 of the Act respecting the application of the Taxation Act (chapter I-4);
(6)  section 34.0.0.4 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5).
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 the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary and of section 94.1 of the Tax Administration Act.
M.O. 2013-10-10, s. 22; M.O. 2014-10-30, s. 32; M.O. 2015-09-24, s. 14; M.O. 2016-10-12, s. 39.
70.5. Subject to section 70.0.3, a service head of tax audit is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in the first paragraph of sections 70.6 and 70.7;
(2)  sections 21, 30.1, 34, 35, 35.5 and 36, section 37.1 in relation to the refusal of an application for registration to make an electronic filing of a fiscal return required under section 1000 of the Taxation Act (chapter I-3), the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary, section 42, 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)  section 7.3, subparagraph 2 of subparagraph ii of subparagraph b of the second paragraph of section 93.3.1, sections 325, 359.12.1, 361, 435, 440, 441.1, 441.2, 444, 450, 522, 525 and 581, subparagraph d of the second paragraph of section 677, section 725.1.6, subparagraphs ii and iii of subparagraph f of the first paragraph of sections 832.23 and 832.24, sections 851.48, 895, 895.0.1 and 898.1, paragraph a of section 905.0.5, sections 905.0.7 and 905.0.19, 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 and 965.11.19.3, paragraph f of subsection 2 of section 1000 and sections 1001, 1006, 1029.7.6, 1029.7.9, 1056.4, 1056.4.0.1, 1082.13, 1098, 1100 and 1102.1 of the Taxation Act;
(4)  section 130R13 of the Regulation respecting the Taxation Act (chapter I-3, r. 1);
(5)  the second paragraph of section 45 of the Act respecting the application of the Taxation Act (chapter I-4);
(6)  section 34.0.0.4 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5).
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 the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary and of section 94.1 of the Tax Administration Act.
M.O. 2013-10-10, s. 22; M.O. 2014-10-30, s. 32; M.O. 2015-09-24, s. 14.
70.5. A service head of tax audit is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in the first paragraph of sections 70.6 and 70.7;
(2)  sections 21, 30.1, 34, 35, 35.5 and 36, section 37.1 in relation to the refusal of an application for registration to make an electronic filing of a fiscal return required under section 1000 of the Taxation Act (chapter I-3), the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary, section 42, 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)  section 7.3, subparagraph 2 of subparagraph ii of subparagraph b of the second paragraph of section 93.3.1, sections 325, 359.12.1, 361, 435, 440, 441.1, 441.2, 444, 450, 522, 525 and 581, subparagraph d of the second paragraph of section 677, section 725.1.6, subparagraphs ii and iii of subparagraph f of the first paragraph of sections 832.23 and 832.24, sections 851.48, 895, 895.0.1 and 898.1, paragraph a of section 905.0.5, sections 905.0.7 and 905.0.19, 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 and 965.11.19.3, paragraph f of subsection 2 of section 1000 and sections 1001, 1006, 1029.7.6, 1029.7.9, 1056.4, 1056.4.0.1, 1082.13, 1098, 1100 and 1102.1 of the Taxation Act;
(4)  section 130R13 of the Regulation respecting the Taxation Act (chapter I-3, r. 1);
(5)  the second paragraph of section 45 of the Act respecting the application of the Taxation Act (chapter I-4);
(6)  section 34.0.0.4 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5).
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 the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary and of section 94.1 of the Tax Administration Act.
M.O. 2013-10-10, s. 22; M.O. 2014-10-30, s. 32.
70.5. A service head of tax audit is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in the first paragraph of sections 70.6 and 70.7;
(2)  sections 21, 30.1, 34, 35, 35.5 and 36, section 37.1 in relation to the refusal of an application for registration to make an electronic filing of a fiscal return required under section 1000 of the Taxation Act (chapter I-3), the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary, section 42, 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)  the first paragraph of section 6.3, section 7.3, subparagraph 2 of subparagraph ii of subparagraph b of the second paragraph of section 93.3.1, sections 325, 359.12.1, 361, 435, 440, 441.1, 441.2, 444, 450, 522, 525 and 581, subparagraph d of the second paragraph of section 677, section 725.1.6, subparagraphs ii and iii of subparagraph f of the first paragraph of sections 832.23 and 832.24, sections 851.48, 895, 895.0.1 and 898.1, paragraph a of section 905.0.5, sections 905.0.7 and 905.0.19, 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 and 965.11.19.3, paragraph f of subsection 2 of section 1000 and sections 1001, 1006, 1029.7.6, 1029.7.9, 1056.4, 1056.4.0.1, 1082.13, 1098, 1100 and 1102.1 of the Taxation Act;
(4)  section 130R13 of the Regulation respecting the Taxation Act (chapter I-3, r. 1);
(5)  the second paragraph of section 45 of the Act respecting the application of the Taxation Act (chapter I-4);
(6)  section 34.0.0.4 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5).
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 the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary and of section 94.1 of the Tax Administration Act.
M.O. 2013-10-10, s. 22.
© Gouvernement du Québec