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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 70.5
Disposition versions

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70.5. Subject to section 70.3, a service head of tax audit is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in the first paragraph of sections 70.5.1 to 70.7;
(2)  sections 21, 30.1, 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, section 42, section 71 in relation to a request for information, other than a request for an information file referred to in section 71.0.2, and section 86 of the Tax Administration Act (chapter A-6.002);
(3)  section 7.3, subparagraph 2 of subparagraph ii of subparagraph b of the second paragraph of section 93.3.1, sections 325, 359.12.1, 361, 435, 440, 441.1, 441.2, 444, 450, 522, 525 and 581, subparagraph d of the second paragraph of section 677, section 725.1.6, subparagraphs ii and iii of subparagraph f of the first paragraph of sections 832.23 and 832.24, sections 851.48, 895, 895.0.1 and 898.1, paragraph a of section 905.0.5, sections 905.0.7 and 905.0.19, 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, paragraph f of subsection 2 of section 1000 and sections 1001, 1006, 1029.7.6, 1029.7.9, 1056.4, 1056.4.0.1, 1082.13, 1100, 1102.1 and 1159.8 of the Taxation Act (chapter I-3);
(4)  section 130R13 of the Regulation respecting the Taxation Act (chapter I-3, r. 1);
(5)  the second paragraph of section 45 of the Act respecting the application of the Taxation Act (chapter I-4);
(6)  section 34.0.0.4 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5).
A facsimile of the signature of the holder of a position referred to in the first paragraph may be affixed to the documents required for the purposes of the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary and of section 94.1 of the Tax Administration Act.
M.O. 2013-10-10, s. 22; M.O. 2014-10-30, s. 32; M.O. 2015-09-24, s. 14; M.O. 2016-10-12, s. 39; M.O. 2017-08-29, s. 50; M.O. 2018-07-31, s. 35; M.O. 2019-12-18, s. 57.
70.5. Subject to section 70.0.3, a service head of tax audit is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in the first paragraph of sections 70.5.1 to 70.7;
(2)  sections 21, 30.1, 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, section 42, section 71 in relation to a request for information, other than a request for an information file referred to in section 71.0.2, and section 86 of the Tax Administration Act (chapter A-6.002);
(3)  section 7.3, subparagraph 2 of subparagraph ii of subparagraph b of the second paragraph of section 93.3.1, sections 325, 359.12.1, 361, 435, 440, 441.1, 441.2, 444, 450, 522, 525 and 581, subparagraph d of the second paragraph of section 677, section 725.1.6, subparagraphs ii and iii of subparagraph f of the first paragraph of sections 832.23 and 832.24, sections 851.48, 895, 895.0.1 and 898.1, paragraph a of section 905.0.5, sections 905.0.7 and 905.0.19, 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, paragraph f of subsection 2 of section 1000 and sections 1001, 1006, 1029.7.6, 1029.7.9, 1056.4, 1056.4.0.1, 1082.13, 1100, 1102.1 and 1159.8 of the Taxation Act (chapter I-3);
(4)  section 130R13 of the Regulation respecting the Taxation Act (chapter I-3, r. 1);
(5)  the second paragraph of section 45 of the Act respecting the application of the Taxation Act (chapter I-4);
(6)  section 34.0.0.4 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5).
A facsimile of the signature of the holder of a position referred to in the first paragraph may be affixed to the documents required for the purposes of the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary and of section 94.1 of the Tax Administration Act.
M.O. 2013-10-10, s. 22; M.O. 2014-10-30, s. 32; M.O. 2015-09-24, s. 14; M.O. 2016-10-12, s. 39; M.O. 2017-08-29, s. 50; M.O. 2018-07-31, s. 35.
70.5. Subject to section 70.0.3, a service head of tax audit is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in the first paragraph of sections 70.5.1 to 70.7;
(2)  sections 21, 30.1, 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, section 42, section 71 in relation to a request for information, other than a request for an information file referred to in section 71.0.2, and section 86 of the Tax Administration Act (chapter A-6.002);
(3)  section 7.3, subparagraph 2 of subparagraph ii of subparagraph b of the second paragraph of section 93.3.1, sections 325, 359.12.1, 361, 435, 440, 441.1, 441.2, 444, 450, 522, 525 and 581, subparagraph d of the second paragraph of section 677, section 725.1.6, subparagraphs ii and iii of subparagraph f of the first paragraph of sections 832.23 and 832.24, sections 851.48, 895, 895.0.1 and 898.1, paragraph a of section 905.0.5, sections 905.0.7 and 905.0.19, 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 and 965.11.19.3, paragraph f of subsection 2 of section 1000 and sections 1001, 1006, 1029.7.6, 1029.7.9, 1056.4, 1056.4.0.1, 1082.13, 1100 and 1102.1 of the Taxation Act (chapter I-3);
(4)  section 130R13 of the Regulation respecting the Taxation Act (chapter I-3, r. 1);
(5)  the second paragraph of section 45 of the Act respecting the application of the Taxation Act (chapter I-4);
(6)  section 34.0.0.4 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5).
A facsimile of the signature of the holder of a position referred to in the first paragraph may be affixed to the documents required for the purposes of the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary and of section 94.1 of the Tax Administration Act.
M.O. 2013-10-10, s. 22; M.O. 2014-10-30, s. 32; M.O. 2015-09-24, s. 14; M.O. 2016-10-12, s. 39; M.O. 2017-08-29, s. 50.
70.5. Subject to section 70.0.3, a service head of tax audit is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in the first paragraph of sections 70.6 and 70.7;
(2)  sections 21, 30.1, 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, section 42, section 71 in relation to a request for information, other than a request for an information file referred to in section 71.0.2, and section 86 of the Tax Administration Act (chapter A-6.002);
(3)  section 7.3, subparagraph 2 of subparagraph ii of subparagraph b of the second paragraph of section 93.3.1, sections 325, 359.12.1, 361, 435, 440, 441.1, 441.2, 444, 450, 522, 525 and 581, subparagraph d of the second paragraph of section 677, section 725.1.6, subparagraphs ii and iii of subparagraph f of the first paragraph of sections 832.23 and 832.24, sections 851.48, 895, 895.0.1 and 898.1, paragraph a of section 905.0.5, sections 905.0.7 and 905.0.19, 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 and 965.11.19.3, paragraph f of subsection 2 of section 1000 and sections 1001, 1006, 1029.7.6, 1029.7.9, 1056.4, 1056.4.0.1, 1082.13, 1098, 1100 and 1102.1 of the Taxation Act;
(4)  section 130R13 of the Regulation respecting the Taxation Act (chapter I-3, r. 1);
(5)  the second paragraph of section 45 of the Act respecting the application of the Taxation Act (chapter I-4);
(6)  section 34.0.0.4 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5).
A facsimile of the signature of the holder of a position referred to in the first paragraph may be affixed to the documents required for the purposes of the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary and of section 94.1 of the Tax Administration Act.
M.O. 2013-10-10, s. 22; M.O. 2014-10-30, s. 32; M.O. 2015-09-24, s. 14; M.O. 2016-10-12, s. 39.
70.5. Subject to section 70.0.3, a service head of tax audit is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in the first paragraph of sections 70.6 and 70.7;
(2)  sections 21, 30.1, 34, 35, 35.5 and 36, section 37.1 in relation to the refusal of an application for registration to make an electronic filing of a fiscal return required under section 1000 of the Taxation Act (chapter I-3), the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary, section 42, section 71 in relation to a request for information, other than a request for an information file referred to in section 71.0.2, and section 86 of the Tax Administration Act (chapter A-6.002);
(3)  section 7.3, subparagraph 2 of subparagraph ii of subparagraph b of the second paragraph of section 93.3.1, sections 325, 359.12.1, 361, 435, 440, 441.1, 441.2, 444, 450, 522, 525 and 581, subparagraph d of the second paragraph of section 677, section 725.1.6, subparagraphs ii and iii of subparagraph f of the first paragraph of sections 832.23 and 832.24, sections 851.48, 895, 895.0.1 and 898.1, paragraph a of section 905.0.5, sections 905.0.7 and 905.0.19, 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 and 965.11.19.3, paragraph f of subsection 2 of section 1000 and sections 1001, 1006, 1029.7.6, 1029.7.9, 1056.4, 1056.4.0.1, 1082.13, 1098, 1100 and 1102.1 of the Taxation Act;
(4)  section 130R13 of the Regulation respecting the Taxation Act (chapter I-3, r. 1);
(5)  the second paragraph of section 45 of the Act respecting the application of the Taxation Act (chapter I-4);
(6)  section 34.0.0.4 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5).
A facsimile of the signature of the holder of a position referred to in the first paragraph may be affixed to the documents required for the purposes of the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary and of section 94.1 of the Tax Administration Act.
M.O. 2013-10-10, s. 22; M.O. 2014-10-30, s. 32; M.O. 2015-09-24, s. 14.
70.5. A service head of tax audit is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in the first paragraph of sections 70.6 and 70.7;
(2)  sections 21, 30.1, 34, 35, 35.5 and 36, section 37.1 in relation to the refusal of an application for registration to make an electronic filing of a fiscal return required under section 1000 of the Taxation Act (chapter I-3), the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary, section 42, section 71 in relation to a request for information, other than a request for an information file referred to in section 71.0.2, and section 86 of the Tax Administration Act (chapter A-6.002);
(3)  section 7.3, subparagraph 2 of subparagraph ii of subparagraph b of the second paragraph of section 93.3.1, sections 325, 359.12.1, 361, 435, 440, 441.1, 441.2, 444, 450, 522, 525 and 581, subparagraph d of the second paragraph of section 677, section 725.1.6, subparagraphs ii and iii of subparagraph f of the first paragraph of sections 832.23 and 832.24, sections 851.48, 895, 895.0.1 and 898.1, paragraph a of section 905.0.5, sections 905.0.7 and 905.0.19, 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 and 965.11.19.3, paragraph f of subsection 2 of section 1000 and sections 1001, 1006, 1029.7.6, 1029.7.9, 1056.4, 1056.4.0.1, 1082.13, 1098, 1100 and 1102.1 of the Taxation Act;
(4)  section 130R13 of the Regulation respecting the Taxation Act (chapter I-3, r. 1);
(5)  the second paragraph of section 45 of the Act respecting the application of the Taxation Act (chapter I-4);
(6)  section 34.0.0.4 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5).
A facsimile of the signature of the holder of a position referred to in the first paragraph may be affixed to the documents required for the purposes of the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary and of section 94.1 of the Tax Administration Act.
M.O. 2013-10-10, s. 22; M.O. 2014-10-30, s. 32.
70.5. A service head of tax audit is authorized to sign the documents required for the purposes of
(1)  the provisions referred to in the first paragraph of sections 70.6 and 70.7;
(2)  sections 21, 30.1, 34, 35, 35.5 and 36, section 37.1 in relation to the refusal of an application for registration to make an electronic filing of a fiscal return required under section 1000 of the Taxation Act (chapter I-3), the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary, section 42, section 71 in relation to a request for information, other than a request for an information file referred to in section 71.0.2, and section 86 of the Tax Administration Act (chapter A-6.002);
(3)  the first paragraph of section 6.3, section 7.3, subparagraph 2 of subparagraph ii of subparagraph b of the second paragraph of section 93.3.1, sections 325, 359.12.1, 361, 435, 440, 441.1, 441.2, 444, 450, 522, 525 and 581, subparagraph d of the second paragraph of section 677, section 725.1.6, subparagraphs ii and iii of subparagraph f of the first paragraph of sections 832.23 and 832.24, sections 851.48, 895, 895.0.1 and 898.1, paragraph a of section 905.0.5, sections 905.0.7 and 905.0.19, 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 and 965.11.19.3, paragraph f of subsection 2 of section 1000 and sections 1001, 1006, 1029.7.6, 1029.7.9, 1056.4, 1056.4.0.1, 1082.13, 1098, 1100 and 1102.1 of the Taxation Act;
(4)  section 130R13 of the Regulation respecting the Taxation Act (chapter I-3, r. 1);
(5)  the second paragraph of section 45 of the Act respecting the application of the Taxation Act (chapter I-4);
(6)  section 34.0.0.4 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5).
A facsimile of the signature of the holder of a position referred to in the first paragraph may be affixed to the documents required for the purposes of the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary and of section 94.1 of the Tax Administration Act.
M.O. 2013-10-10, s. 22.
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