### T-0.1, r. 2 - Regulation respecting the Québec sales tax

350.51.1R1. The prescribed information for the purposes of the first paragraph of section 350.51.1 of the Act is the following where the person referred to in that section is not a registrant:
(1)  the name of the establishment determined, where applicable, by the Minister under section 34 of the Tax Administration Act (chapter A-6.002), the name declared to the enterprise registrar or, if no name has been so declared, the name under which the person carries on business;
(2)  the address of the establishment;
(3)  the information required under paragraphs 3 and 4 of section 350.51R3; and
(4)  the information required under paragraphs 2 to 5 of section 350.51R7.1.
O.C. 586-2015, s. 7.