85.1. Subject to section 85, a financial management officer or a socioeconomic research and planning 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 at the Direction de la vérification des crédits d’impôt, at the Direction de la vérification des impôts or at the Direction de la vérification des retenues à la source is authorized to sign the documents required for the purposes of(1) the provisions referred to in the first paragraph of section 86;
(1.1) section 26.0.3 of the Mining Tax Act (chapter I-0.4);
(2) sections 771.2.1.5, 1029.7.6, 1029.7.9, 1029.8.36.0.112, 1029.8.36.72.82.1.3, 1029.8.36.166.40.2 and 1029.8.36.166.73 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 the first paragraph of section 39 of the Tax Administration Act (chapter A-6.002) in relation to a formal demand other than that sent to an advocate or a notary, section 2 of the Mining Tax Act and sections 7.0.6, 1016, 1051.1 and 1051.2 of the Taxation Act.
M.O. 2014-10-30, s. 45; M.O. 2015-09-24, s. 26.