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T-0.1 - Act respecting the Québec sales tax
Section 350.52.1
Disposition versions
350.52.1. Any person who is a registrant and who, in an establishment providing restaurant services described in the second paragraph of section 350.51, ordinarily makes a supply of property or services referred to in that paragraph under a contract entered into with the operator of the establishment or a person related to the operator shall, by means of a prescribed device, keep a register containing the information referred to in section 350.51.1 and issue the invoice referred to in that section.
The person shall also enter in the register, by means of the device, the prescribed information on the operations relating to an invoice or to the supply of property or services referred to in the second paragraph of section 350.51. In the case of information relating to the payment of such a supply, the person shall enter the information (except in the prescribed cases) in the register without delay upon receiving the payment.
