T-0.1 - Act respecting the Québec sales tax

Section 350.53 Disposition versions

2023-09-26

350.53. A registrant referred to in section 350.52 or 350.52.1 or a person acting on the registrant’s behalf may not print the invoice containing the information referred to in section 350.51 or 350.51.1 more than once, except when providing it to the recipient for the purposes of either of those sections. If such a registrant or such a person prints a copy, duplicate, facsimile or any other type of total or partial reproduction for another purpose, the registrant or person can only do so by means of the device referred to in section 350.52 or 350.52.1 and shall make a note on such a document identifying the operation relating to the invoice.

No registrant or person referred to in the first paragraph may provide a recipient of a supply who is referred to in section 350.51 or 350.51.1 with a document stating the consideration paid or payable by the recipient for the supply and the tax payable in respect of the supply, except in the prescribed cases and conditions or unless the document was generated in accordance with the first paragraph or in accordance with section 350.52 or 350.52.1.

2010, c. 5, s. 227; 2015, c. 8, s. 149; 2023, c. 19, s. 136.

2016-02-01

350.53. A registrant referred to in section 350.52 or 350.52.1 or a person acting on the registrant’s behalf may not print the invoice containing the information referred to in section 350.51 or 350.51.1 more than once, except when providing it to the recipient for the purposes of either of those sections. If such a registrant or such a person generates a copy, duplicate, facsimile or any other type of total or partial reproduction for another purpose, the registrant or person can only do so by means of the device referred to in section 350.52 or 350.52.1 and shall make a note on such a document identifying the operation relating to the invoice.

No registrant or person referred to in the first paragraph may provide a recipient of a supply who is referred to in section 350.51 or 350.51.1 with a document stating the consideration paid or payable by the recipient for the supply and the tax payable in respect of the supply, except in the prescribed cases and conditions or unless the document was generated in accordance with the first paragraph or in accordance with section 350.52 or 350.52.1.

2010, c. 5, s. 227; 2015, c. 8, s. 149.

2011-11-01

350.53. A registrant referred to in section 350.52 or a person acting on the registrant’s behalf may not print the invoice containing the information referred to in section 350.51 more than once, except when providing it to the recipient for the purposes of section 350.51. If such a registrant or such a person generates a copy, duplicate, facsimile or any other type of total or partial reproduction for another purpose, the registrant or person can only do so by means of the device referred to in section 350.52 and shall make a note on such a document identifying the operation relating to the invoice.

No registrant or person referred to in the first paragraph may provide a recipient of a supply described in section 350.51 with a document stating the consideration paid or payable by the recipient for the supply and the tax payable in respect of the supply, except in the prescribed cases and conditions or unless the document was generated in accordance with the first paragraph or in accordance with section 350.52.

2010, c. 5, s. 227.

Section 350.53 of this Act will be replaced by section 149 of chapter 8 of the statutes of 2015 which will come into force on 1 February 2016 or any earlier date set in accordance with paragraph 7 of section 375 of chapter 8 of the statutes of 2015.

2010-09-01

350.53. A registrant referred to in section 350.52 or a person acting on the registrant’s behalf may not print the invoice containing the information referred to in section 350.51 more than once, except when providing it to the recipient for the purposes of section 350.51. If such a registrant or such a person generates a copy, duplicate, facsimile or any other type of total or partial reproduction for another purpose, the registrant or person can only do so by means of the device referred to in section 350.52 and shall make a note on such a document identifying the operation relating to the invoice.

No registrant or person referred to in the first paragraph may provide a recipient of a supply described in section 350.51 with a document stating the consideration paid or payable by the recipient for the supply and the tax payable in respect of the supply, except in the prescribed cases and conditions or unless the document was generated in accordance with the first paragraph or in accordance with section 350.52.

2010, c. 5, s. 227.

Section 350.53 is in force as regards certain operators of an establishment providing restaurant services. (2010, c. 5, s. 251; Order in Council 641-2010 dated 7 July 2010, (2010) 142 G.O. 2, 2209).