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

Section 90 Disposition versions

2013-10-30

90. (Revoked).

M.O. 2012-01-20, s. 90; M.O. 2012-12-06, s. 63; M.O. 2013-10-10, s. 39.

2012-12-19

90. The director of the Toronto Office at the Direction principale de la vérification des entreprises (Capitale-Nationale et autres régions) is authorized to sign the documents required for the purposes of

(1)  sections 21, 31, 34, 35, 35.5, 35.6, 39, 58.1, 71 and 94.1 of the Tax Administration Act (chapter A-6.002);

(2)  article 2631 of the Civil Code;

(3)  sections 9.2 of the Companies Act (chapter C-38);

(4)  sections 7.10 and 7.12 of the Tobacco Tax Act (chapter I-2);

(5)  section 7.0.6, paragraph c of section 21.4.10, subparagraph b and subparagraph i of subparagraphs c and d of the first paragraph of section 21.4.11, sections 85, 98, 361 and 525, the second paragraph of section 647, subparagraphs ii and iii of subparagraph f of the first paragraph of section 832.24, sections 895, 895.0.1, 898.1 and 905.0.19, 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, sections 1001, 1006, 1082.13, 1098, 1100 and 1102.1 and subsection 1 of section 1168 of the Taxation Act (chapter I-3);

(6)  section 130R13 of the Regulation respecting the Taxation Act (chapter I-3, r. 1);

(7)  the second paragraph of section 45 of the Act respecting the application of the Taxation Act (chapter I-4);

(8)  section 64 of the Act respecting the legal publicity of enterprises (chapter P-44.1);

(9)  section 34.0.0.4 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5);

(10)  sections 17 and 365 of the Business Corporations Act (chapter S-31.1);

(11)  sections 56 and 202, subparagraph 3 of the second paragraph of section 434 and section 532 of the Act respecting the Québec sales tax (chapter T-0.1); and

(12)  sections 14.1, 33, 35, 36 and 53 of the Fuel Tax Act (chapter T-1).

A financial management officer who is governed by the collective labour agreement for professionals or a tax audit officer who is governed by the collective labour agreement for public servants is, to the extent that the public servant is under the immediate authority of the holder of the position referred to in the first paragraph, authorized to sign the documents required for the purposes of section 94.1 of the Tax Administration Act and article 2631 of the Civil Code.

M.O. 2012-01-20, s. 90; M.O. 2012-12-06, s. 63.

2012-09-01

90. The director of the Bureau de Toronto at the Direction principale de la vérification des entreprises 1 is authorized to sign the documents required for the purposes of

(1)  sections 21, 31, 34, 35, 35.5, 35.6, 39, 58.1, 71 and 94.1 of the Tax Administration Act (chapter A-6.002);

(2)  article 2631 of the Civil Code;

(3)  sections 9.2 of the Companies Act (chapter C-38);

(4)  sections 7.10 and 7.12 of the Tobacco Tax Act (chapter I-2);

(5)  section 7.0.6, paragraph c of section 21.4.10, subparagraph b and subparagraph i of subparagraphs c and d of the first paragraph of section 21.4.11, sections 85, 98, 361 and 525, the second paragraph of section 647, subparagraphs ii and iii of subparagraph f of the first paragraph of section 832.24, sections 895, 895.0.1, 898.1 and 905.0.19, 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, sections 1001, 1006, 1082.13, 1098, 1100 and 1102.1 and subsection 1 of section 1168 of the Taxation Act (chapter I-3);

(6)  section 130R13 of the Regulation respecting the Taxation Act (chapter I-3, r. 1);

(7)  the second paragraph of section 45 of the Act respecting the application of the Taxation Act (chapter I-4);

(8)  section 64 of the Act respecting the legal publicity of enterprises (chapter P-44.1);

(9)  section 34.0.0.4 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5);

(10)  sections 17 and 365 of the Business Corporations Act (chapter S-31.1);

(11)  sections 56 and 202, subparagraph 3 of the second paragraph of section 434 and section 532 of the Act respecting the Québec sales tax (chapter T-0.1); and

(12)  sections 14.1, 33, 35, 36 and 53 of the Fuel Tax Act (chapter T-1).

A financial management officer who is governed by the collective labour agreement for professionals or a tax audit officer who is governed by the collective labour agreement for public servants is, to the extent that the public servant is under the immediate authority of the holder of the position referred to in the first paragraph, authorized to sign the documents required for the purposes of section 94.1 of the Tax Administration Act and article 2631 of the Civil Code.

M.O. 2012-01-20, s. 90.