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

Full text
350.69R1. The information that the person referred to in section 350.62 of the Act must enter in a document for the purposes of section 350.69 of the Act is the following:
(1)  the name under which the person carries on a taxi business, which must, if the person is a registrant within the meaning of the Act respecting the legal publicity of enterprises (chapter P-44.1), correspond to the name that is recorded in the enterprise register;
(2)  the registration number assigned to that person under section 415 or 415.0.6 of the Act;
(3)  the name of the driver of the vehicle used to supply services in the course of carrying on the person’s taxi business; and
(4)  the capacity in which the driver acts, namely as a business operator or on behalf of a business operator.
S.Q. 2021, c. 15, s. 19.