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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

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2020-01-08 Show full text at this date

96. Subject to section 95, an audit service head in any of the directorates of audit is authorized to sign the documents required for the purposes of

(1) the provisions referred to in the first paragraph of sections 96.3 to 98 and section 99;

(2) sections 14, 17.3, 17.4.1, 17.5, 17.6, 31.1, 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 and sections 42 and 86 of the Tax Administration Act (chapter A-6.002);

(3) article 66 of the Code of Penal Procedure (chapter C-25.1);

(4) section 64.2 of the Act respecting international financial centres (chapter C-8.3);

(5) section 9.2 of the Companies Act (chapter C-38);

(5.0.1) sections 6 and 7 of the Regulation governing the municipal tax for 9-1-1 (chapter F-2.1, r. 14);

(5.1) (subparagraph revoked);

(6) paragraph h of section 6.1 and sections 6.2, 6.3, 6.7, 7.10, 7.12 and 11.1 of the Tobacco Tax Act (chapter I-2);

(7) paragraph f of section 1.2 of the Regulation respecting the application of the Tobacco Tax Act (chapter I-2. r. 1);

(8) sections 21.22 and 21.24, subparagraph 2 of subparagraph ii of subparagraph b of the second paragraph of section 93.3.1, section 156.14.1, paragraph c of section 359.8.1, sections 359.12.1, 361, 440, 441.1, 441.2, 443, 450, 500, 525, 581, 725.1.6, 726.6.2 and 771.2.1.5, subparagraphs ii and iii of subparagraph f of the first paragraph of sections 832.23 and 832.24, sections 895, 895.0.1 and 898.1, paragraph a of section 905.0.5, subparagraph b of the first paragraph of section 905.0.21, subparagraph ii of subaragraph i of the first paragraph of section 935.12 in relation to the definition of “eligible amount”, paragraph d of section 935.13, section 985.15, paragraph f of subsection 2 of section 1000, sections 1001, 1006, 1029.7.6, 1029.7.9, 1029.8.6.5, 1029.8.6.8, 1029.8.9.0.3.4, 1029.8.9.0.3.7, 1029.8.16.1.4.4, 1029.8.16.1.4.7, 1029.8.36.0.112, 1029.8.36.72.82.1.3, 1029.8.36.166.40.2, 1029.8.36.166.60.3, 1029.8.36.166.60.21, 1029.8.36.166.73, 1056.4, 1056.4.0.1, 1082.13, 1098, 1100 and 1102.1 and subsection 1 of section 1168 of the Taxation Act (chapter I-3);

(9) sections 130R13, 985.9R2 and 985.9R3 of the Regulation respecting the Taxation Act (chapter I-3, r. 1);

(10) the second paragraph of section 45 of the Act respecting the application of the Taxation Act (chapter I-4);

(11) section 64 of the Act respecting the legal publicity of enterprises (chapter P-44.1);

(12) section 34.0.0.4 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5);

(13) sections 17 and 365 of the Business Corporations Act (chapter S-31.1);

(14) sections 56 and 75.1, subparagraph c of paragraph 1 of section 75.9, sections 202, 297.0.7, 297.0.13, 297.1.3, 297.1.4, 297.1.6, 297.1.7, 317.1, 317.2, 339, 340, 341, 341.0.1, 343, 344, 345, 350.0.5, 350.15, 350.16, 350.56.1, 350.56.3, 350.56.4, 411.1, 415.0.4, 415.0.6, 416, 416.1, 417, 417.1 and 417.2, the first paragraph of section 418, paragraph 1 of section 433.9, subparagraph 3 of the second paragraph of section 434, sections 458.1.2 and 458.6, the third paragraph of sections 459.3 and 459.5 and sections 473.3, 473.7, 475, 476, 477, 494, 495, 498, 505, 526.1, 526.2, 528, 532, 538, 539 and 541.31 of the Act respecting the Québec sales tax (chapter T-0.1);

(15) section 442R4 of the Regulation respecting the Québec sales tax (chapter T-0.1, r. 2);

(16) sections 13 and 14.1, paragraph h of section 27.1 and sections 27.2, 27.3, 27.7, 33, 35, 36, 50.0.6, 50.0.9 and 53 of the Fuel Tax Act (chapter T-1);

(17) the third paragraph of section 10R2, the second paragraph of section 10.2R2 and paragraph f of section 27.1R1 of the Regulation respecting the application of the Fuel Tax Act (chapter T-1, r. 1); and

(18) sections R325, R345.100, R345.200, R345.300, R410.100, R510.200, R640, R1250.100, R1360.200 and R1450.200 of the International Fuel Tax Agreement.

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 7.0.6, paragraph f of subsection 2 of section 1000 and sections 1001, 1016, 1051.1 and 1051.2 of the Taxation Act and sections 350.23.9, 350.23.10, 416, 416.1, 417 and 417.1, the first paragraph of section 418 and sections 427.5 and 427.6 of the Act respecting the Québec sales tax.

M.O. 2012-01-20, s. 96; M.O. 2012-12-06, s. 69; M.O. 2013-10-10, s. 45; M.O. 2014-10-30, s. 48; M.O. 2015-09-24, s. 32; 2016-10-12M.O. 2016-10-12, s. 6011; 2018-07-31M.O. 2018-07-31, s. 4711; 2019-12-18M.O. 2019-12-18, s. 71.

2018-08-15 Show full text at this date

96. Subject to section 95, an audit service head in any of the directorates of audit is authorized to sign the documents required for the purposes of

(1) the provisions referred to in the first paragraph of sections 96.3 to 98 and section 99;

(3) article 66 of the Code of Penal Procedure (chapter C-25.1);

(4) section 64.2 of the Act respecting international financial centres (chapter C-8.3);

(5) section 9.2 of the Companies Act (chapter C-38);

(5.0.1) sections 6 and 7 of the Regulation governing the municipal tax for 9-1-1 (chapter F-2.1, r. 14);

(5.1) (paragraph revoked);

(6) paragraph h of section 6.1 and sections 6.2, 6.3, 6.7, 7.10, 7.12 and 11.1 of the Tobacco Tax Act (chapter I-2);

(7) paragraph f of section 1.2 of the Regulation respecting the application of the Tobacco Tax Act (chapter I-2. r. 1);

(9) sections 130R13, 985.9R2 and 985.9R3 of the Regulation respecting the Taxation Act (chapter I-3, r. 1);

(10) the second paragraph of section 45 of the Act respecting the application of the Taxation Act (chapter I-4);

(11) section 64 of the Act respecting the legal publicity of enterprises (chapter P-44.1);

(12) section 34.0.0.4 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5);

(13) sections 17 and 365 of the Business Corporations Act (chapter S-31.1);

(14) sections 56 and 75.1, subparagraph c of paragraph 1 of section 75.9, sections 202, 297.0.7, 297.0.13, 297.1.3, 297.1.4, 297.1.6, 297.1.7, 317.1, 317.2, 339, 340, 341, 341.0.1, 343, 344, 345, 350.0.5, 350.15, 350.16, 350.56.1, 350.56.3, 350.56.4, 411.1, 415, 415.0.4, 415.0.6, 416, 416.1, 417, 417.1 and 417.2, the first paragraph of section 418, paragraph 1 of section 433.9, subparagraph 3 of the second paragraph of section 434, sections 458.1.2 and 458.6, the third paragraph of sections 459.3 and 459.5 and sections 473.3, 473.7, 475, 476, 477, 494, 495, 498, 505, 526.1, 526.2, 528, 532, 538, 539 and 541.31 of the Act respecting the Québec sales tax (chapter T-0.1);

(15) section 442R4 of the Regulation respecting the Québec sales tax (chapter T-0.1, r. 2);

(16) sections 13 and 14.1, paragraph h of section 27.1 and sections 27.2, 27.3, 27.7, 33, 35, 36, 50.0.6, 50.0.9 and 53 of the Fuel Tax Act (chapter T-1);

(18) sections R325, R345.100, R345.200, R345.300, R410.100, R510.200, R640, R1250.100, R1360.200 and R1450.200 of the International Fuel Tax Agreement.

M.O. 2012-01-20, s. 96; M.O. 2012-12-06, s. 69; M.O. 2013-10-10, s. 45; M.O. 2014-10-30, s. 48; M.O. 2015-09-24, s. 32; 2016-10-12M.O. 2016-10-12, s. 6011; 2018-07-31M.O. 2018-07-31, s. 4711.

2016-11-02 Show full text at this date

96. Subject to section 95, an audit service head in any of the directorates of audit is authorized to sign the documents required for the purposes of

(1) the provisions referred to in the first paragraph of sections 96.3 to 98 and section 99;

(3) article 66 of the Code of Penal Procedure (chapter C-25.1);

(4) section 64.2 of the Act respecting international financial centres (chapter C-8.3);

(5) section 9.2 of the Companies Act (chapter C-38);

(5.0.1) sections 6 and 7 of the Regulation governing the municipal tax for 9-1-1 (chapter F-2.1, r. 14);

(5.1) (paragraph revoked);

(6) paragraph h of section 6.1 and sections 6.2, 6.3, 6.7, 7.10, 7.12 and 11.1 of the Tobacco Tax Act (chapter I-2);

(7) paragraph f of section 1.2 of the Regulation respecting the application of the Tobacco Tax Act (chapter I-2. r. 1);

(8) sections 21.22 and 21.24, subparagraph 2 of subparagraph ii of subparagraph b of the second paragraph of section 93.3.1, paragraph c of section 359.8.1, sections 359.12.1, 361, 440, 441.1, 441.2, 443, 450, 500, 525, 581, 725.1.6, 726.6.2 and 771.2.1.5, subparagraphs ii and iii of subparagraph f of the first paragraph of section 832.23, subparagraphs ii and iii of subparagraph f of the first paragraph of section 832.24, sections 895, 895.0.1 and 898.1, paragraph a of section 905.0.5, 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, 965.11.19.3 and 985.15, paragraph f of subsection 2 of section 1000, sections 1001, 1006, 1029.7.6, 1029.7.9, 1029.8.36.0.112, 1029.8.36.72.82.1.3, 1029.8.36.166.40.2, 1029.8.36.166.73, 1056.4, 1056.4.0.1, 1082.13, 1098, 1100 and 1102.1 and subsection 1 of section 1168 of the Taxation Act (chapter I-3);