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

Full text
350.51.1R2. 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 a registrant:
(1)  the information required under subparagraphs 1 to 3 of the first paragraph of section 350.51R7.2;
(2)  the information required under subparagraphs 2 to 4 of the first paragraph of section 350.51R5;
(3)  the registration number assigned to the person pursuant to subsection 1 or 1.5 of section 241 of the Excise Tax Act (R.S.C. 1985, c. E-15);
(4)  the registration number assigned to the person pursuant to section 415 or 415.0.6 of the Act;
(5)  a row of 42 equal signs (=) immediately preceding the information required under subparagraphs 6 to 13;
(6)  the information required under subparagraphs 8 to 10 of the first paragraph of section 350.51R5;
(7)  mention that the document is an original invoice, a reprinted invoice, a revised invoice, a credit note or that the person has received payment, as the case may be;
(8)  the information required under subparagraphs 12 to 14 of the first paragraph of section 350.51R5;
(9)  the number of the device referred to in section 350.52.1 of the Act assigned by the Minister to the person at the time the device is activated;
(10)  a sequential number, based on one or more series, identifying the invoice and linked by a dash to the information required under subparagraph 9;
(11)  the information required under paragraphs 1 and 2 of section 350.51.1R1;
(12)  a row of 4 to 42 special characters; and
(13)  a row of 42 equal signs (=) immediately following the information required under subparagraphs 5 to 12.
The information required under subparagraphs 5 to 13 of the first paragraph are generated in that order by the device referred to in section 350.52.1 of the Act.
O.C. 586-2015, s. 7; 321-2017O.C. 321-2017, s. 11.
350.51.1R2. 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 a registrant:
(1)  the information required under subparagraphs 1 to 3 of the first paragraph of section 350.51R7.2;
(2)  the information required under subparagraphs 2 to 4 of the first paragraph of section 350.51R5;
(3)  the registration number assigned to the person pursuant to subsection 241(1) of the Excise Tax Act (R.S.C. 1985, c. E-15);
(4)  the registration number assigned to the person pursuant to section 415 of the Act;
(5)  a row of 42 equal signs (=) immediately preceding the information required under subparagraphs 6 to 13;
(6)  the information required under subparagraphs 8 to 10 of the first paragraph of section 350.51R5;
(7)  mention that the document is an original invoice, a reprinted invoice, a revised invoice, a credit note or that the person has received payment, as the case may be;
(8)  the information required under subparagraphs 12 to 14 of the first paragraph of section 350.51R5;
(9)  the number of the device referred to in section 350.52.1 of the Act assigned by the Minister to the person at the time the device is activated;
(10)  a sequential number, based on one or more series, identifying the invoice and linked by a dash to the information required under subparagraph 9;
(11)  the information required under paragraphs 1 and 2 of section 350.51.1R1;
(12)  a row of 4 to 42 special characters; and
(13)  a row of 42 equal signs (=) immediately following the information required under subparagraphs 5 to 12.
The information required under subparagraphs 5 to 13 of the first paragraph are generated in that order by the device referred to in section 350.52.1 of the Act.
O.C. 586-2015, s. 7.