9. The Minister may, in accordance with the applicable legislative provisions and with the authorization of the Government, enter into any agreement with any government, a department of that government, an international organization or a body of that government or international organization, that is consistent with the interests and rights of Québec, for the application of a fiscal law or to facilitate the carrying out of a fiscal law, avoid double taxation or give effect to international fiscal agreements. Such an agreement may authorize that government, government department, international organization or body to enter into any agreement with a third person with a view to facilitating its implementation.
The Minister may also, with the authorization of the Government, enter into any agreement with any person, to entrust the person with the application of all or part of a fiscal law.
1972, c. 22, s. 9; 1974, c. 17, s. 2; 1978, c. 25, s. 4; 1984, c. 35, s. 39; 1985, c. 30, s. 146; 1993, c. 79, s. 29; 2002, c. 5, s. 2.