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

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350.51R10. At the time of the supply of a beverage other than a beverage provided with food, where the supply is made in a place subject to a liquor permit authorizing the sale of alcoholic beverages provided without food and for consumption on the premises, the invoice referred to in section 350.51 of the Act must be provided to the patron at the time the beverage is provided or, if later, at the time payment of the beverage is required.
O.C. 586-2015, s. 7.