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

Section 350.60.4r9 Disposition versions

2023-11-01

350.60.4R9. For the purposes of the first paragraph of section 350.60.4 of the Act, a supply described as follows, made pursuant to an agreement entered into between the operator of an establishment providing restaurant services and the recipient, is a prescribed case:

(1)  the supply of a meal made by the operator of an establishment providing restaurant services that is a caterer;

(2)  the supply of a meal, other than a meal referred to in subparagraph 1, made in connection with a group event on a date other than the date on which the agreement is entered into, if all or part of the consideration for the supply is payable on such a date.

In a case described in the first paragraph, the following rules apply:

(1)  for the purposes of subparagraph 1 of the first paragraph of section 350.60.4 of the Act, the operator must,

(a)  if the information referred to in section 350.60.4R12 is known to the operator at the time the agreement is entered into and all the consideration is paid at that time without having become due under the terms of the agreement, send the information referred to in the first paragraph of section 350.60.4R10 to the Minister without delay after that time; and

(b)  in any other case,

i.  send the information referred to in the second paragraph of section 350.60.4R10 to the Minister without delay after the agreement is entered into; and

ii.  send the information referred to in the third paragraph of section 350.60.4R10 to the Minister immediately before the time at which the operator provides an invoice to the recipient in accordance with subparagraph 2;

(2)  for the purposes of subparagraph 2 of the first paragraph of section 350.60.4 of the Act, the operator must produce an invoice containing the information referred to in section 350.60.4R12 and provide the invoice to the recipient at the time at which

(a)  all consideration for the supply or, if there are 2 or more payments, the last payment of the consideration for the supply becomes due or is paid without having become due under the terms of the agreement; and

(b)  the information referred to in section 350.60.4R12 is known to the operator.

If, in connection with a particular transaction, the information required under subparagraph a of subparagraphs 76 and 79 of the first paragraph of Schedule V was sent and information required under subparagraph a or b of subparagraph 29 of the first paragraph of that Schedule subsequently becomes known, the operator must, without delay after becoming aware of the information,

(1)  send the information required under subparagraphs 23, 72 and 74 of the first paragraph of Schedule V that relates to the particular transaction and allows the Minister to identify it; and

(2)  send the information referred to in the first paragraph of section 350.60.4R10.

Section 350.60.4R2, the second and fourth paragraphs of section 350.60.4R3 and section 350.60.4R7 apply to this section, with the necessary modifications.

O.C. 1456-2023, s. 2.