97.1. Subject to sections 96.2 and 96.3, a financial management officer who is governed by the collective labour agreement for professionals or a tax audit officer (team leader) who is governed by the collective labour agreement for public servants is authorized to sign the documents required for the purposes of(1) the provisions referred to in the first paragraph of section 98; and
(2) subparagraph b of paragraph 2 of section 335.1 of the Act respecting the Québec sales tax (chapter T-0.1).