Section 279 — Excise Tax Act: Execution of documents

A return (other than a return filed by way of electronic filing under section 278.1), certificate or other document made by a person (other than an individual) under this Part or under a regulation made under this Part shall be signed on behalf of the person by an individual duly authorized to do so by the person or the governing body of the person and the following persons are deemed to be so duly authorized: if the person is a corporation or an association or organization that has duly elected or appointed officers, the president, vice-president, secretary, treasurer or other equivalent officers of the person;

and if the person is the estate of a deceased individual, the personal representative of the estate.