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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 86
Disposition versions

Full text
86. An office clerk who carries out duties at the Direction de la vérification des crédits d’impôt et de l’impôt minier, the Direction de la vérification des impôts or the Direction de la vérification des retenues à la source et de la non-production en matière d’impôt is authorized to sign the documents required for the purposes of
(1)  sections 12.2, 21, 30, 30.1, 31, 31.1 and 35.6, the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary and sections 42, 58.1 and 94.1 of the Tax Administration Act (chapter A-6.002);
(1.0.1)  section 31.1.0.1R4 of the Regulation respecting fiscal administration (chapter A-6.002, r. 1);
(1.1)  sections 2 and 6.1, subparagraph a of subparagraph 3 of the first paragraph of section 6.2 and sections 7 and 36.1 of the Mining Tax Act (chapter I-0.4); and
(2)  section 7.0.6, paragraph c of section 21.4.10, subparagraph b and subparagraph i of subparagraphs c and d of the first paragraph of section 21.4.11, sections 42.15, 84.1, 85, 98, 165.4, 520.1 and 522, the second paragraph of section 647, the fourth paragraph of section 736, paragraph f of subsection 2 of section 1000 and sections 1001, 1016, 1051.1 and 1051.2 of the Taxation Act (chapter I-3).
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, section 2 of the Mining Tax Act and sections 7.0.6, 1016, 1051.1 and 1051.2 of the Taxation Act.
M.O. 2012-01-20, s. 86; M.O. 2012-12-06, s. 59; M.O. 2014-10-30, s. 46; M.O. 2015-09-24, s. 27; M.O. 2016-10-12, s. 55; M.O. 2017-08-29, s. 62; M.O. 2019-12-18, s. 70.
86. An office clerk 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 et de l’impôt minier, the Direction de la vérification des impôts or the Direction de la vérification des retenues à la source et de la non-production en matière d’impôt is authorized to sign the documents required for the purposes of
(1)  sections 12.2, 21, 30, 30.1, 31, 31.1 and 35.6, the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary and sections 42, 58.1 and 94.1 of the Tax Administration Act (chapter A-6.002);
(1.1)  sections 2 and 6.1, subparagraph a of subparagraph 3 of the first paragraph of section 6.2 and sections 7 and 36.1 of the Mining Tax Act (chapter I-0.4); and
(2)  section 7.0.6, paragraph c of section 21.4.10, subparagraph b and subparagraph i of subparagraphs c and d of the first paragraph of section 21.4.11, sections 42.15, 84.1, 85, 98, 165.4, 520.1 and 522, the second paragraph of section 647, the fourth paragraph of section 736, paragraph f of subsection 2 of section 1000 and sections 1001, 1016, 1051.1 and 1051.2 of the Taxation Act (chapter I-3).
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, section 2 of the Mining Tax Act and sections 7.0.6, 1016, 1051.1 and 1051.2 of the Taxation Act.
M.O. 2012-01-20, s. 86; M.O. 2012-12-06, s. 59; M.O. 2014-10-30, s. 46; M.O. 2015-09-24, s. 27; M.O. 2016-10-12, s. 55; M.O. 2017-08-29, s. 62.
86. An office clerk 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 et de l’impôt minier, 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)  sections 12.2, 21, 30, 30.1, 31, 31.1 and 35.6, the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary and sections 42, 58.1 and 94.1 of the Tax Administration Act (chapter A-6.002);
(1.1)  sections 2 and 6.1, subparagraph a of subparagraph 3 of the first paragraph of section 6.2 and sections 7 and 36.1 of the Mining Tax Act (chapter I-0.4); and
(2)  section 7.0.6, paragraph c of section 21.4.10, subparagraph b and subparagraph i of subparagraphs c and d of the first paragraph of section 21.4.11, sections 42.15, 84.1, 85, 98, 165.4, 520.1 and 522, the second paragraph of section 647, the fourth paragraph of section 736, paragraph f of subsection 2 of section 1000 and sections 1001, 1016, 1051.1 and 1051.2 of the Taxation Act (chapter I-3).
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, section 2 of the Mining Tax Act and sections 7.0.6, 1016, 1051.1 and 1051.2 of the Taxation Act.
M.O. 2012-01-20, s. 86; M.O. 2012-12-06, s. 59; M.O. 2014-10-30, s. 46; M.O. 2015-09-24, s. 27; M.O. 2016-10-12, s. 55.
86. An office clerk 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)  sections 12.2, 21, 30, 30.1, 31, 31.1 and 35.6, the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary and sections 42, 58.1 and 94.1 of the Tax Administration Act (chapter A-6.002);
(1.1)  sections 2, 6.1, 6.2, 7 and 36.1 of the Mining Tax Act (chapter I-0.4); and
(2)  section 7.0.6, paragraph c of section 21.4.10, subparagraph b and subparagraph i of subparagraphs c and d of the first paragraph of section 21.4.11, sections 42.15, 84.1, 85, 98, 165.4, 520.1 and 522, the second paragraph of section 647, the fourth paragraph of section 736, paragraph f of subsection 2 of section 1000 and sections 1001, 1016, 1051.1 and 1051.2 of the Taxation Act (chapter I-3).
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, section 2 of the Mining Tax Act and sections 7.0.6, 1016, 1051.1 and 1051.2 of the Taxation Act.
M.O. 2012-01-20, s. 86; M.O. 2012-12-06, s. 59; M.O. 2014-10-30, s. 46; M.O. 2015-09-24, s. 27.
86. An office clerk 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)  sections 12.2, 21, 30, 30.1, 31, 31.1 and 35.6, the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary and sections 42, 58.1 and 94.1 of the Tax Administration Act (chapter A-6.002); and
(2)  section 7.0.6, paragraph c of section 21.4.10, subparagraph b and subparagraph i of subparagraphs c and d of the first paragraph of section 21.4.11, sections 42.15, 84.1, 85, 98, 165.4, 520.1 and 522, the second paragraph of section 647, the fourth paragraph of section 736, paragraph f of subsection 2 of section 1000 and sections 1001, 1016, 1051.1 and 1051.2 of the Taxation Act (chapter I-3).
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 and sections 7.0.6, 1016, 1051.1 and 1051.2 of the Taxation Act.
M.O. 2012-01-20, s. 86; M.O. 2012-12-06, s. 59; M.O. 2014-10-30, s. 46.
86. Subject to section 85, a financial management officer who is governed by the collective labour agreement for professionals or a tax audit officer or an office clerk who is governed by the collective labour agreement for public servants and who carries out duties at the Direction du contrôle fiscal des crédits d’impôt, at the Direction du contrôle fiscal des sociétés or at the Direction du contrôle fiscal des retenues à la source is authorized to sign the documents required for the purposes of
(1)  sections 12.2, 21, 30, 30.1, 31, 31.1 and 35.6, the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary and sections 42, 58.1 and 94.1 of the Tax Administration Act (chapter A-6.002); and
(2)  section 7.0.6, paragraph c of section 21.4.10, subparagraph b and subparagraph i of subparagraphs c and d of the first paragraph of section 21.4.11, sections 42.15, 84.1, 85, 98, 165.4, 520.1 and 522, the second paragraph of section 647, the fourth paragraph of section 736, paragraph f of subsection 2 of section 1000 and sections 1001, 1016, 1051.1 and 1051.2 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 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 and sections 7.0.6, 1016, 1051.1 and 1051.2 of the Taxation Act.
M.O. 2012-01-20, s. 86; M.O. 2012-12-06, s. 59.
86. Subject to section 85, a financial management officer who is governed by the collective labour agreement for professionals or a tax audit officer or an office clerk who is governed by the collective labour agreement for public servants and who carries out duties in the Direction du contrôle fiscal des crédits d’impôts des sociétés, in the Direction du contrôle fiscal des sociétés or in the Direction des employeurs is authorized to sign the documents required for the purposes of
(1)  sections 12.2, 21, 30, 30.1, 31, 31.1 and 35.6, the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary and sections 42, 58.1 and 94.1 of the Tax Administration Act (chapter A-6.002); and
(2)  section 7.0.6, paragraph c of section 21.4.10, subparagraph b and subparagraph i of subparagraphs c and d of the first paragraph of section 21.4.11, sections 42.15, 84.1, 85, 98, 165.4, 520.1 and 522, the second paragraph of section 647, the fourth paragraph of section 736, paragraph f of subsection 2 of section 1000 and sections 1001, 1016, 1051.1 and 1051.2 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 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 and sections 7.0.6, 1016, 1051.1 and 1051.2 of the Taxation Act.
M.O. 2012-01-20, s. 86.
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