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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 70.0.3
Disposition versions
70.0.3. A service head of criminal tax auditing is authorized to sign the documents required for the purposes of
(1) the provision referred to in section 70.0.4;
(2) sections 17.5 to 17.6, 17.9.1, 30, 30.1, 31, 31.1, 34, 35, 35.5, 35.6 and 36, the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary, and section 58.1 of the Tax Administration Act (chapter A-6.002);
(2.1) section 31.1.0.1R4 of the Regulation respecting fiscal administration (chapter A-6.002, r. 1);
(3) article 66 of the Code of Penal Procedure (chapter C-25.1);
(4) sections 7.10, 7.12, 13.3 and 13.3.1 of the Tobacco Tax Act (chapter I-2);
(5) paragraph f of subsection 2 of section 1000 and sections 1001 and 1159.8 of the Taxation Act (chapter I-3);
(6) sections 56, 202, 416 and 416.1, subparagraph 3 of the second paragraph of section 434 and sections 458.6, 473.3, 475, 476, 477, 494, 495, 498 and 505 of the Act respecting the Québec sales tax (chapter T-0.1); and
(7) sections 14.1, 33, 35, 36, 39, 40 and 53 of the Fuel Tax Act (chapter T-1).
70.0.3. A service head of criminal tax auditing is authorized to sign the documents required for the purposes of
(1) the provision referred to in section 70.0.4;
(2) sections 17.5 to 17.6, 17.9.1, 30, 30.1, 31, 31.1, 34, 35, 35.5, 35.6 and 36, the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary, and section 58.1 of the Tax Administration Act (chapter A-6.002);
(3) article 66 of the Code of Penal Procedure (chapter C-25.1);
(4) sections 7.10, 7.12, 13.3 and 13.3.1 of the Tobacco Tax Act (chapter I-2);
(5) paragraph f of subsection 2 of section 1000 and sections 1001 and 1159.8 of the Taxation Act (chapter I-3);
(6) sections 56, 202, 416 and 416.1, subparagraph 3 of the second paragraph of section 434 and sections 458.6, 473.3, 475, 476, 477, 494, 495, 498 and 505 of the Act respecting the Québec sales tax (chapter T-0.1); and
(7) sections 14.1, 33, 35, 36, 39, 40 and 53 of the Fuel Tax Act (chapter T-1).
70.0.3. A service head at the Direction du contrôle fiscal 4 in the Direction principale du contrôle fiscal des particuliers (Québec) is authorized to sign the documents required for the purposes of
(1) the provision referred to in section 70.0.4;
(2) sections 17.5 to 17.6, 17.9.1, 30, 30.1, 31, 31.1, 34, 35, 35.5, 35.6 and 36, the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary, and section 58.1 of the Tax Administration Act (chapter A-6.002);
(3) article 66 of the Code of Penal Procedure (chapter C-25.1);
(4) sections 7.10, 7.12, 13.3 and 13.3.1 of the Tobacco Tax Act (chapter I-2);
(5) paragraph f of subsection 2 of section 1000 and section 1001 of the Taxation Act (chapter I-3);
(6) sections 56, 202, 416 and 416.1, subparagraph 3 of the second paragraph of section 434 and sections 458.6, 473.3, 475, 476, 477, 494, 495, 498 and 505 of the Act respecting the Québec sales tax (chapter T-0.1); and
(7) sections 14.1, 33, 35, 36, 39, 40 and 53 of the Fuel Tax Act (chapter T-1).
