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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 98
Disposition versions

Full text
98. Subject to section 96.2, a processing, internal tax audit and client relations technician or an external tax audit technician is authorized to sign the documents required for the purposes of
(1)  sections 12.2, 21, 30, 30.1, 31, 35.6 and 58.1 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)  article 2631 of the Civil Code;
(2.1)  (subparagraph revoked);
(3)  section 7.0.6, paragraph c of section 21.4.10, paragraph b and subparagraph i of subparagraphs c and d of the first paragraph of section 21.4.11, sections 42.15, 84.1, 85, 98 and 165.4, the second paragraph of section 647 and sections 1016, 1051.1, 1051.2, 1079.8.23 and 1079.8.33 of the Taxation Act (chapter I-3);
(4)  sections 350.23.9, 350.23.10, 427.5 and 427.6 of the Act respecting the Québec sales tax (chapter T-0.1).
A facsimile of the signature of a holder of a position mentioned in the first paragraph may be affixed to the documents required for the purposes of sections 7.0.6, 1016, 1051.1 and 1051.2 of the Taxation Act and sections 350.23.9, 350.23.10, 427.5 and 427.6 of the Act respecting the Québec sales tax.
M.O. 2012-01-20, s. 98; M.O. 2013-10-10, s. 48; M.O. 2015-09-24, s. 36; M.O. 2016-10-12, s. 68; M.O. 2018-07-31, s. 54; M.O. 2019-12-18, s. 76.
98. Subject to section 96.2, a tax audit officer who is governed by the collective labour agreement for public servants is authorized to sign the documents required for the purposes of
(1)  sections 12.2, 21, 30, 30.1, 31, 35.6 and 58.1 of the Tax Administration Act (chapter A-6.002);
(2)  article 2631 of the Civil Code;
(2.1)  (subparagraph revoked);
(3)  section 7.0.6, paragraph c of section 21.4.10, paragraph b and subparagraph i of subparagraphs c and d of the first paragraph of section 21.4.11, sections 42.15, 84.1, 85, 98 and 165.4, the second paragraph of section 647 and sections 1016, 1051.1, 1051.2, 1079.8.23 and 1079.8.33 of the Taxation Act (chapter I-3);
(4)  sections 350.23.9, 350.23.10, 427.5 and 427.6 of the Act respecting the Québec sales tax (chapter T-0.1).
A facsimile of the signature of a holder of the position mentioned in the first paragraph may be affixed to the documents required for the purposes of sections 7.0.6, 1016, 1051.1 and 1051.2 of the Taxation Act and sections 350.23.9, 350.23.10, 427.5 and 427.6 of the Act respecting the Québec sales tax.
M.O. 2012-01-20, s. 98; M.O. 2013-10-10, s. 48; M.O. 2015-09-24, s. 36; M.O. 2016-10-12, s. 68; M.O. 2018-07-31, s. 54.
98. Subject to section 97.1, a tax audit officer who is governed by the collective labour agreement for public servants is authorized to sign the documents required for the purposes of
(1)  sections 12.2, 21, 30, 30.1, 31, 35.6 and 58.1 of the Tax Administration Act (chapter A-6.002);
(2)  article 2631 of the Civil Code;
(2.1)  (subparagraph revoked);
(3)  section 7.0.6, paragraph c of section 21.4.10, paragraph b and subparagraph i of subparagraphs c and d of the first paragraph of section 21.4.11, sections 42.15, 84.1, 85, 98 and 165.4, the second paragraph of section 647 and sections 1016, 1051.1, 1051.2, 1079.8.23 and 1079.8.33 of the Taxation Act (chapter I-3);
(4)  sections 350.23.9, 350.23.10, 427.5 and 427.6 of the Act respecting the Québec sales tax (chapter T-0.1).
A facsimile of the signature of the holder of a position mentioned in the first paragraph may be affixed to the documents required for the purposes of sections 7.0.6, 1016, 1051.1 and 1051.2 of the Taxation Act and sections 350.23.9, 350.23.10, 427.5 and 427.6 of the Act respecting the Québec sales tax.
M.O. 2012-01-20, s. 98; M.O. 2013-10-10, s. 48; M.O. 2015-09-24, s. 36; M.O. 2016-10-12, s. 68.
98. Subject to section 96.2, 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 authorized to sign the documents required for the purposes of
(1)  sections 12.2, 21, 30, 30.1, 31, 35.6 and 58.1 of the Tax Administration Act (chapter A-6.002);
(2)  article 2631 of the Civil Code;
(2.1)  sections 2, 6.1, 6.2 and 7 of the Mining Tax Act (chapter I-0.4);
(3)  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 42.15, 84.1, 85, 98 and 165.4, the second paragraph of section 647 and sections 1016, 1051.1 and 1051.2 of the Taxation Act (chapter I-3); and
(4)  sections 350.23.9, 350.23.10, 427.5 and 427.6 of the Act respecting the Québec sales tax (chapter T-0.1).
A facsimile of the signature of the holder of a position mentioned in the first paragraph may be affixed to the documents required for the purposes of section 2 of the Mining Tax Act, sections 7.0.6, 1016, 1051.1 and 1051.2 of the Taxation Act and sections 350.23.9, 350.23.10, 427.5 and 427.6 of the Act respecting the Québec sales tax.
M.O. 2012-01-20, s. 98; M.O. 2013-10-10, s. 48; M.O. 2015-09-24, s. 36.
98. Subject to section 96.2, 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 authorized to sign the documents required for the purposes of
(1)  sections 12.2, 21, 30, 30.1, 31, 35.6, 58.1 and 94.1 of the Tax Administration Act (chapter A-6.002);
(2)  article 2631 of the Civil Code;
(3)  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 42.15, 84.1, 85, 98 and 165.4, the second paragraph of section 647 and sections 1016, 1051.1 and 1051.2 of the Taxation Act (chapter I-3); and
(4)  sections 350.23.9, 350.23.10, 427.5 and 427.6 of the Act respecting the Québec sales tax (chapter T-0.1).
A facsimile of the signature of the holder of a position mentioned in the first paragraph may be affixed to the documents required for the purposes of sections 7.0.6, 1016, 1051.1 and 1051.2 of the Taxation Act and sections 350.23.9, 350.23.10, 427.5 and 427.6 of the Act respecting the Québec sales tax.
M.O. 2012-01-20, s. 98; M.O. 2013-10-10, s. 48.
98. 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 authorized to sign the documents required for the purposes of
(1)  sections 12.2, 21, 30, 30.1, 31, 35.6, 58.1 and 94.1 of the Tax Administration Act (chapter A-6.002);
(2)  article 2631 of the Civil Code;
(3)  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 42.15, 84.1, 85, 98 and 165.4, the second paragraph of section 647 and sections 1016, 1051.1 and 1051.2 of the Taxation Act (chapter I-3); and
(4)  sections 350.23.9, 350.23.10, 427.5 and 427.6 of the Act respecting the Québec sales tax (chapter T-0.1).
A facsimile of the signature of the holder of a position mentioned in the first paragraph may be affixed to the documents required for the purposes of sections 7.0.6, 1016, 1051.1 and 1051.2 of the Taxation Act and sections 350.23.9, 350.23.10, 427.5 and 427.6 of the Act respecting the Québec sales tax.
M.O. 2012-01-20, s. 98.
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