A-7.003, r. 1 - Regulation respecting the signing of certain deeds, documents and writings of the Agence du revenu du Québec

Section 70.4 Disposition versions

2020-01-08

70.4. A financial management officer, a processing, internal tax audit and client relations technician, an information officer or an office clerk who carries out duties in the Service du contrôle fiscal F – Québec or the Service du contrôle fiscal G – Montréal is authorized to sign the documents required for the purposes of

(1)  sections 12.2, 30, 30.1 and 31, the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary and sections 58.1 and 94.1 of the Tax Administration Act (chapter A-6.002);

(1.1)  section 31.1.0.1R4 of the Regulation respecting fiscal administration (chapter A-6.002, r. 1);

(2)  sections 520.1 and 522, paragraph f of subsection 2 of section 1000 and sections 1001, 1029.8.61.63, 1051.1, 1051.2 and 1159.8 of the Taxation Act (chapter I-3).

A facsimile of the signature of a 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 and for the purposes of paragraph f of subsection 2 of section 1000 and of section 1001 of the Taxation Act.

M.O. 2013-10-10, s. 22; M.O. 2014-10-30, s. 31; M.O. 2018-07-31, s. 34; M.O. 2019-12-18, s. 56.

2018-08-15

70.4. A financial management officer who is governed by the collective labour agreement for professionals or a tax audit officer, an information officer or an office clerk who is governed by the collective labour agreement for public servants and who carries out duties in an accounting service is authorized to sign the documents required for the purposes of

(1)  sections 12.2, 30, 30.1 and 31, the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary and sections 58.1 and 94.1 of the Tax Administration Act (chapter A-6.002);

(2)  sections 520.1 and 522, paragraph f of subsection 2 of section 1000 and sections 1001, 1029.8.61.63, 1051.1, 1051.2 and 1159.8 of the Taxation Act (chapter I-3).

A facsimile of the signature of a 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 and for the purposes of paragraph f of subsection 2 of section 1000 and of section 1001 of the Taxation Act.

M.O. 2013-10-10, s. 22; M.O. 2014-10-30, s. 31; M.O. 2018-07-31, s. 34.

2014-11-12

70.4. A financial management officer who is governed by the collective labour agreement for professionals or a tax audit officer, an information officer or an office clerk who is governed by the collective labour agreement for public servants and who carries out duties in an accounting service is authorized to sign the documents required for the purposes of

(1)  sections 12.2, 30, 30.1 and 31, the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary and sections 58.1 and 94.1 of the Tax Administration Act (chapter A-6.002);

(2)  sections 520.1 and 522, paragraph f of subsection 2 of section 1000 and sections 1001, 1029.8.61.63, 1051.1 and 1051.2 of the Taxation Act (chapter I-3).

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 and for the purposes of paragraph f of subsection 2 of section 1000 and of section 1001 of the Taxation Act.

M.O. 2013-10-10, s. 22; M.O. 2014-10-30, s. 31.

2013-10-30

70.4. A tax audit officer, an information officer or an office clerk who is governed by the collective labour agreement for public servants and who carries out duties in an accounting service or failure to file individual income tax returns service is authorized to sign the documents required for the purposes of

(1)  sections 12.2, 30, 30.1 and 31, the first paragraph of section 39 in relation to a formal demand other than that sent to an advocate or notary and sections 58.1 and 94.1 of the Tax Administration Act (chapter A-6.002);

(2)  sections 520.1 and 522, paragraph f of subsection 2 of section 1000 and sections 1001, 1029.8.61.63, 1051.1 and 1051.2 of the Taxation Act (chapter I-3).

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 and for the purposes of paragraph f of subsection 2 of section 1000 and of section 1001 of the Taxation Act.

M.O. 2013-10-10, s. 22.