Ministère de l'Emploi et de la Solidarité sociale
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A-6.002 - Tax Administration Act

Section 7
Disposition versions

Full text
7. (Repealed).
1972, c. 22, s. 7; 1978, c. 25, s. 2; 1982, c. 38, s. 20; 1997, c. 14, s. 312; 2004, c. 4, s. 17; 2010, c. 31, s. 96.
7. Subject to the third paragraph, no deed, document or writing shall bind the Ministère or be attributed to the Minister unless it is signed by him, by the Deputy Minister or by a public servant authorized by regulation.
The regulation may allow that a facsimile of the signature of the Minister, Deputy Minister or that public servant be affixed on the documents determined therein. Such a facsimile shall have the same force as the signature itself.
A notice of assessment or a notice attesting that no duty is payable, made out by virtue of a fiscal law and unsigned, is valid, binds the Ministère and is attributable to the Minister in the same manner as if it were signed by him, if it bears an inscription of the official title of the Deputy Minister.
1972, c. 22, s. 7; 1978, c. 25, s. 2; 1982, c. 38, s. 20; 1997, c. 14, s. 312; 2004, c. 4, s. 17.
7. Subject to the fourth paragraph, no deed, document or writing shall bind the Ministère or be attributed to the Minister unless it is signed by him, by the Deputy Minister or by a public servant authorized by regulation.
Such regulation may, however, on such conditions as it fixes, allow the signature of the Minister, Deputy Minister or that public servant to be affixed by means of an automatic device to such documents as it determines.
Such regulation may also allow a facsimile of the signature of the Minister, Deputy Minister or that public servant to be engraved, lithographed or printed on such documents as are determined therein; in that case, the facsimile shall have the same validity as the signature itself if the document is countersigned by a person authorized by Minister.
A notice of assessment or a notice attesting that no duty is payable, made out by virtue of a fiscal law and unsigned, is valid, binds the Ministère and is attributable to the Minister in the same manner as if it were signed by him, if it bears an inscription of the official title of the Deputy Minister.
1972, c. 22, s. 7; 1978, c. 25, s. 2; 1982, c. 38, s. 20; 1997, c. 14, s. 312.
7. Subject to the fourth paragraph, no deed, document or writing shall bind the department or be attributed to the Minister unless it is signed by him, by the Deputy Minister or by a functionary authorized by regulation.
Such regulation may, however, on such conditions as it fixes, allow the signature of the Minister, Deputy Minister or that functionary to be affixed by means of an automatic device to such documents as it determines.
Such regulation may also allow a facsimile of the signature of the Minister, Deputy Minister or that functionary to be engraved, lithographed or printed on such documents as are determined therein; in that case, the facsimile shall have the same validity as the signature itself if the document is countersigned by a person authorized by Minister.
A notice of assessment or a notice attesting that no duty is payable, made out by virtue of a fiscal law and unsigned, is valid, binds the department and is attributable to the Minister in the same manner as if it were signed by him, if it bears an inscription of the official title of the Deputy Minister.
1972, c. 22, s. 7; 1978, c. 25, s. 2; 1982, c. 38, s. 20.
7. No deed, document or writing shall bind the department or be attributed to the Minister unless it is signed by him, by the Deputy Minister or by a functionary and only, as regards the latter, to the extent determined by regulation.
Such regulation may, however, on such conditions as it fixes, allow the signature of the Minister, Deputy Minister or that functionary to be affixed by means of an automatic device to such documents as it determines.
Such regulation may also allow a facsimile of the signature of the Minister, Deputy Minister or that functionnary to be engraved, lithographed or printed on such documents as are determined therein; in that case, the facsimile shall have the same validity as the signature itself if the document is countersigned by a person authorized by the Minister.
Any notice of assessment and any notice attesting that no duty is payable, issued by virtue of a fiscal law before or after the coming into force of this act, is valid even if it bears only the printed, engraved or lithographed facsimile of the signature of the Minister or Deputy Minister.
1972, c. 22, s. 7; 1978, c. 25, s. 2.
7. No deed, document or writing shall bind the department or be attributed to the Minister unless it is signed by him, by the Deputy Minister or by a functionary and only, as regards the latter, to the extent determined by regulation.
Such regulation may, however, on such conditions as it fixes, allow the signature of the Minister, Deputy Minister or that functionary to be affixed by means of an automatic device to such documents as it determines.
Such regulation may also allow a facsimile of the signature of the Minister, Deputy Minister or that functionnary to be engraved, lithographed or printed on such documents as are determined therein; in that case, the facsimile shall have the same validity as the signature itself if the document is countersigned by a person authorized by the Minister.
1972, c. 22, s. 7.
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