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

Section 70.5.1 Disposition versions

2020-01-08

70.5.1. Subject to sections 70.3.1 and 70.4, a financial management officer or a processing, internal tax audit and client relations technician who carries out duties in a tax audit service 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; and

(2)  sections 785.2.7, 1079.8.23, 1079.8.33 and 1098 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 section 94.1 of the Tax Administration Act (chapter A-6.002) and sections 785.2.7 and 1098 of the Taxation Act.

M.O. 2017-08-29, s. 51; M.O. 2019-12-18, s. 58.

2017-09-13

70.5.1. Subject to section 70.0.4, 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 in a tax audit service 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; and

(2)  sections 785.2.7, 1079.8.23, 1079.8.33 and 1098 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 section 94.1 of the Tax Administration Act (chapter A-6.002) and sections 785.2.7 and 1098 of the Taxation Act.

M.O. 2017-08-29, s. 51.