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

Updated to 1 July 2024

This document has official status.

chapter T-0.1, r. 2

Regulation respecting the Québec sales tax

Act respecting the Québec sales tax

(chapter T-0.1, s. 677).

INTERPRETATION

0R1. For the purposes of this Regulation, unless the context indicates otherwise,

“Act” means the Act respecting the Québec sales tax (chapter T-0.1);

“tax fraction”, at a particular time, means the amount determined by the formula

A / B.

For the purposes of the formula in the definition of “tax fraction” in the first paragraph,

(1)  A is the rate of tax applicable in respect of the supply or bringing into Québec, and

(2)  B is the total of 100% and the rate of tax referred to in subparagraph 1.

O.C. 1607-92, s. 0R1; O.C. 1463-2001, s. 1; O.C. 701-2013, s. 1.

INVESTMENT PLAN

1R0.1. For the purposes of paragraph 5 of the definition of "investment plan" in section 1 of the Act, an employee life and health trust within the meaning of section 1 of the Taxation Act (chapter I-3) is a prescribed person.

O.C. 320-2017, s. 1.

FINANCIAL SERVICE

1R1. For the purposes of the definition of the expression “financial service” provided for in section 1 of the Act, the services provided by the Canadian Payments Association or any of its members in respect of the clearing and settlement of cheques and other payment items under the national payments system of that Association are prescribed services for the purposes of subparagraph 13 of that definition.

O.C. 1607-92, s. 1R1.

1R1.1. For the purposes of the definition of “financial service” in section 1 of the Act, the following services are prescribed services for the purposes of subparagraph b of paragraph 17 of that definition when supplied by a supplier who provides administrative or management services to a person referred to in that paragraph:

(1)  the issuance of a financial instrument by, or the transfer of ownership of a financial instrument from, the supplier to the person;

(2)  the operation or maintenance of a charge, chequing, deposit, savings, loan or other account that the person has with the supplier; and

(3)  if the person is a trust governed by a self-directed registered disability savings plan, a self-directed registered education savings plan, a self-directed registered retirement income fund, a self-directed registered retirement savings plan or a self-directed tax-free savings account, the arranging for the issuance, renewal, variation or transfer of ownership of a financial instrument for the person.

For the purposes of the first paragraph, “registered disability savings plan”, “registered education savings plan”, “registered retirement income fund”, “registered retirement savings plan” and “tax-free savings account” have the meanings assigned by section 1 of the Taxation Act (chapter I-3).

O.C. 1463-2001, s. 2; O.C. 164-2021, s. 1.

1R2. For the purposes of the definition of the expression “financial service” provided for in section 1 of the Act and subject to section 1R3, the following services are prescribed services for the purposes of subparagraph 20 of that definition, other than the services referred to in section 1R1:

(1)  the collection, transfer or processing of information;

(2)  an administrative service, including an administrative service in respect of the payment or receipt of benefits, principal, claims, dividends, interest or other amounts, other than services pertaining solely to the making of the payment or the taking of the receipt.

O.C. 1607-92, s. 1R2.

1R3. The services referred to in section 1R2 and provided in respect of an instrument by any of the following persons are not prescribed services:

(1)  a person at risk;

(2)  a person that is a member of a closely related group of which a person at risk is also a member, if the recipient of the service is not the person at risk or another person that is a member of the closely related group;

(3)  a broker, mandatary or salesperson who arranges for the issuance, renewal or variation, or the transfer of ownership, of the instrument for a person at risk or a person that is a member of a closely related group of which the person at risk is also a member.

For the purposes of the first paragraph, the expression:

“instrument” means money, an account, a financial instrument or a credit card or debit card voucher;

“person at risk”, in respect of an instrument in relation to which a service referred to in section 1R2 is provided, means a person who is financially at risk by virtue of the acquisition, issuance or ownership by that person of the instrument or by virtue of an acceptance, a guarantee or an indemnity in respect of the instrument, but does not include a person who becomes so at risk in the course of, and only by virtue of, authorizing a transaction, or supplying a clearing or settlement service, in respect of the instrument.

O.C. 1607-92, s. 1R3; O.C. 1635-96, s. 6; O.C. 1463-2001, s. 3; O.C. 229-2014, s. 1.

RESIDENCE

S.Q. 2022, c. 23, s. 220.

12.2R1. For the purposes of section 12.2 of the Act, a prescribed member is either of the following members of an investment limited partnership:

(1)  a member that is a trust not resident in Québec if the total value of the assets of the member in which one or more persons resident in Québec have a beneficial interest is more than 5% of the total value of the assets of the member; or

(2)  a member that is a limited partnership not resident in Québec if the total value of all shares in the member held by persons resident in Québec is more than 5% of the total value of all shares in the member.

S.Q. 2022, c. 23, s. 220.

VALUE OF PROPERTY BROUGHT INTO QUÉBEC

17R1. For the purposes of sections 17R3 to 17R14, the expression

“carrier media” means property capable of storing software; (support de transmission)

“qualifying vehicle” has the meaning assigned by section 2 of the Non-Taxable Imported Goods (GST/HST) Regulations (SOR/91-31); (véhicule admissible)

“remaining duties payable” means any duty, fee or tax included in the consideration for a supply under section 52 of the Act; (droit à payer)

“software” means instructions or data to be processed by data processing equipment; (logiciel)

“value for duty” has the meaning assigned to it by the Customs Act (R.S.C. 1985, c. 1, (2nd Suppl.)); (valeur en douane)

“vessel” has the meaning assigned to it by the Vessel Duties Reduction or Removal Regulations (SOR/90-304). (navire)

For the purposes of sections 17R3 to 17R14, the number of months or weeks in a period is the number of months or weeks, as the case may be, included, in whole or in part, in the period, the first day of the first such month or week, as the case may be, being the first day of the period.

O.C. 1607-92, s. 17R1; O.C. 1451-2000, s. 1; O.C. 1463-2001, s. 51; O.C. 229-2014, s. 2.

17R2. For the purposes of section 17 of the Act, the prescribed circumstances are those listed in sections 17R3 to 17R14, and the prescribed manner for determining the value of property brought into Québec in those circumstances is that provided for in those sections.

O.C. 1607-92, s. 17R2; O.C. 390-2012, s. 1; O.C. 229-2014, s. 3.

17R3. The bringing into Québec of property described in item 19, 22, 25, 28, 29, 34, 37, 50, 51, 55 or 56, or, where the property is brought by a person not resident in Québec, item 4, 10, 13, 45 or 48 of the Schedule to the Temporary Importation (Excise Levies and Additional Duties) Regulations (SOR 89-427) and imported in circumstances where the terms and conditions of those Regulations are met or, where those Regulations do not apply, those terms and conditions, other than any respecting security, would be met if those Regulations applied, is a prescribed circumstance.

The value of property referred to in the first paragraph shall be determined by the following formula:

(1/60 x A x B) + (C x B/D).

For the purposes of that formula:

(1)  A is the value for duty of the property;

(2)  B is the number of months during which the property remains in Québec;

(3)  C is the remaining duties payable in respect of the property;

(4)  D is the number of months during which the property remains in Canada.

O.C. 1607-92, s. 17R3; O.C. 1451-2000, s. 2.

17R4. The bringing into Québec of a vessel that is imported temporarily in the circumstances referred to in section 3 of the Vessel Duties Reduction or Removal Regulations (SOR 90-304) is a prescribed circumstance.

The value of a vessel referred to in the first paragraph shall be determined by the following formula:

(1/120 x A x B) + (C x B/D).

For the purposes of that formula:

(1)  A is the value for duty of the vessel;

(2)  B is the number of months during which the vessel remains in Québec in Canadian customs waters within the meaning assigned to that expression by the Vessel Duties Reduction or Removal Regulations (SOR 90-304);

(3)  C is the remaining duties payable in respect of the vessel;

(4)  D is the number of months during which the vessel remains in Canada.

O.C. 1607-92, s. 17R4; O.C. 1470-2002, s. 1.

17R5. The bringing into Québec of a vessel that is imported temporarily in the circumstances referred to in paragraph a of section 11 of the Vessel Duties Reduction or Removal Regulations (SOR 90-304) is a prescribed circumstance.

The value of a vessel referred to in the first paragraph shall be determined by the following formula:

(1/50 x A x B) + (C x D/E).

For the purposes of that formula:

(1)  A is the value for duty of the vessel;

(2)  B is the number of months during which the vessel is subject to paragraph a of section 11 of the Regulations referred to in the first paragraph;

(3)  C is the remaining duties payable in respect of the vessel;

(4)  D is the number of months during which the vessel remains in Québec;

(5)  E is the number of months during which the vessel remains in Canada.

O.C. 1607-92, s. 17R5; O.C. 1470-2002, s. 1.

17R6. The bringing into Québec of a vessel that is imported temporarily in the circumstances referred to in paragraph b of section 11 of the Vessel Duties Reduction or Removal Regulations (SOR 90-304) is a prescribed circumstance.

The value of a vessel referred to in the first paragraph shall be determined by the following formula:

(1/100 x A x B) + (C x D/E).

For the purposes of that formula:

(1)  A is the value for duty of the vessel;

(2)  B is the number of months during which the vessel is subject to paragraph b of section 11 of the Regulations referred to in the first paragraph;

(3)  C is the remaining duties payable in respect of the vessel;

(4)  D is the number of months during which the vessel remains in Québec;

(5)  E is the number of months during which the vessel remains in Canada.

O.C. 1607-92, s. 17R6; O.C. 1470-2002, s. 1.

17R7. The bringing into Québec of a vessel that is imported in the circumstances referred to in section 13 or 14 of the Vessel Duties Reduction or Removal Regulations (SOR 90-304) is a prescribed circumstance.

The value of a vessel referred to in the first paragraph shall be determined by the following formula:

A + B.

For the purposes of that formula:

(1)  A is the value of the repairs or modifications to the vessel and in respect of which section 13 or 14 of the Regulations referred to in the first paragraph applies;

(2)  B is the remaining duties payable in respect of the vessel.

O.C. 1607-92, s. 17R7; O.C. 1470-2002, s. 1.

17R8. The bringing into Québec of any carrier media on which software is stored in circumstances in which a tax was or will become payable by the person bringing the property into Québec on the supply made to that person in Québec of the right to use that software is a prescribed circumstance.

The value of the carrier media referred to in the first paragraph shall be determined by the following formula:

A - B.

For the purposes of that formula:

(1)  A is the value for duty of that carrier media and software;

(2)  B is the value of that software.

O.C. 1607-92, s. 17R8; O.C. 1470-2002, s. 1.

17R9. The bringing into Québec of a locomotive or railway equipment that is imported in circumstances where customs duties are partially remitted under the Government of Canada Order in Council (P.C. 1953-18/894, 53-06-04) is a prescribed circumstance.

The value of a locomative or railway equipment referred to in the first paragraph shall be determined by the following formula:

(1/120 x A x B) + (C x B/D).

For the purposes of that formula:

(1)  A is the value for duty of the locomotive or railway equipment;

(2)  B is the number of months during which the locomotive or railway equipment remains in Québec;

(3)  C is the remaining duties payable in respect of the locomotive or railway equipment;

(4)  D is the number of months during which the locomotive or railway equipment remains in Canada.

O.C. 1607-92, s. 17R9; O.C. 1470-2002, s. 1.

17R10. The bringing into Québec of the railway rolling stock that is imported for use in international service in circumstances referred to in the Railway Rolling Stock (International Service) Remission Order No. 4 (TR/75-103) and in which the rolling stock is temporarily diverted, within the meaning of that Order, is a prescribed circumstance.

The value of the railway rolling stock referred to in the first paragraph shall be determined by the following formula:

A + (B x C/D).

For the purposes of that formula:

(1)  A is the value of the monthly rental charge for the rolling stock that can reasonably be attributed to the right of enjoyment of that rolling stock in Québec;

(2)  B is the remaining duties payable in respect of the rolling stock;

(3)  C is the number of months during which the rolling stock is in Québec;

(4)  D is the number of months during which the rolling stock is in Canada.

O.C. 1607-92, s. 17R10; O.C. 1470-2002, s. 1.

17R11. The bringing into Québec of the railway rolling stock that is imported in circumstances described in the code referred to in section 11 of the Value of Imported Goods (GST/HST) Regulations (SOR/91-30) in which the rolling stock becomes subject to customs duties by reason of the fact that it is used temporarily in Canada, is a prescribed circumstance.

The value of the railway rolling stock referred to in the first paragraph shall be determined by the following formula:

(A x B) + (C x D/E).

For the purposes of that formula:

(1)  A is the average monthly rental charge for the rolling stock that can reasonably be attributed to the right of enjoyment of that rolling stock in Québec;

(2)  B is the number of months during which the rolling stock is used temporarily in Québec;

(3)  C is the remaining duties payable in respect of the rolling stock;

(4)  D is the number of months during which the rolling stock is in Québec;

(5)  E is the number of months during which the rolling stock is in Canada.

O.C. 1607-92, s. 17R11; O.C. 1463-2001, s. 51; O.C. 1470-2002, s. 1; O.C. 701-2013, s. 2.

17R12. The bringing into Québec of property not referred to in sections 17R3 to 17R11 that is imported in circumstances where customs duties, excise duties or excise taxes — other than the tax provided for in Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15) — are reduced, removed, relieved or remitted under a federal statute, a regulation or a remission order made under a federal statute is a prescribed circumstance.

The value of property referred to in the first paragraph shall be determined by the following formula:

A + B.

For the purposes of that formula:

(1)  A is the value for duty of the property;

(2)  B is the remaining duties payable in respect of the property.

O.C. 1607-92, s. 17R12; O.C. 1463-2001, s. 51; O.C. 1470-2002, s. 1.

17R13. The bringing into Québec, on a particular day, of a bus or aircraft – in this section referred to as “the conveyance” – that is, on that particular day, imported temporarily in Canada by a lessee of the conveyance under a lease with a lessor not resident in Canada with whom the lessee is dealing at arm’s length, is a prescribed circumstance where

(1)  the conveyance is exported from Canada on or before the earlier of

(a)  the day that is 24 months after the particular day; and

(b)  the day on which the lease is terminated;

(2)  if the conveyance is imported more than once, the total number of months, each of which is included in the periods throughout which the conveyance is held in Canada by the lessee under a lease with the lessor, does not exceed 24; and

(3)  the value of the conveyance is determined in accordance with section 14 of the Value of Imported Goods (GST/HST) Regulations (SOR 91-30).

The value of the conveyance referred to in the first paragraph is determined by the formula

(1/60 × A × B) + C.

In applying the formula provided for in the second paragraph,

(1)  A is the value for duty of the conveyance;

(2)  B is the number of months in the period beginning on the day on which the conveyance is brought into Québec and ending on the day the conveyance is first shipped out of Québec after the day it was brought into Québec; and

(3)  C is the duties payable in respect of the conveyance.

O.C. 1451-2000, s. 3.

17R14. The bringing into Québec of a qualifying vehicle that is temporarily imported by an individual resident in Canada in the circumstances described in section 15 of the Value of Imported Goods (GST/HST) Regulations (SOR/91-30), is a prescribed circumstance.

The value of a vehicle referred to in the first paragraph shall be determined by the following formula:

(A x B) + C.

For the purposes of that formula:

(1)  A is

(a)  if the vehicle is described in any of the subheadings in paragraph a of element A in the formula set out in section 15 of the Value of Imported Goods (GST/HST) Regulations:

i.  in the case of a truck, sport utility vehicle, minivan or van; $300,

ii.  in the case of a motorhome or similar vehicle, $1,000; and

iii.  in any other case, $200; and

(b)  in any other case, $300;

(2)  B is the number of weeks during which the vehicle remains in Canada; and

(3)  C is the remaining duties payable in respect of the vehicle.

O.C. 229-2014, s. 4.

ROAD VEHICLE TEMPORARILY BROUGHT INTO QUÉBEC

17.2R1. (Revoked).

O.C. 1108-95, s. 1; O.C. 1635-96, s. 7.

17.2R2. (Revoked).

O.C. 1108-95, s. 1; O.C. 1635-96, s. 7.

17.2R3. (Revoked).

O.C. 1108-95, s. 1; O.C. 1635-96, s. 7.

17.2R4. (Revoked).

O.C. 1108-95, s. 1; O.C. 1635-96, s. 7.

17.2R5. (Revoked).

O.C. 1108-95, s. 1; O.C. 1635-96, s. 7.

PLACE OF SUPPLY

22.30R1. For the purposes of section 22.30 of the Act, the supplies described in sections 22.30R5 to 22.30R14 are prescribed supplies.

O.C. 1470-2002, s. 2.

22.30R2. For the purposes of sections 22.30R5 to 22.30R14, the expression:

“Canadian rights”, in respect of incorporeal movable property, means that part of the property that can be used in Canada;

“computer-related service” means:

(1)  a technical support service that is provided by means of telecommunications and relates to the operation or use of computer hardware or software; or

(2)  a service involving the electronic storage of information and computer-to-computer transfer of information;

“final recipient”, in respect of a computer-related service or in respect of access to the Internet, means a person who is the recipient of a supply of the service or access and who acquires it otherwise than for the purpose of supplying it to another person;

“leg” means a part of a flight of an aircraft that begins where passengers embark or disembark the aircraft, where freight is loaded on the aircraft or unloaded from it or where the aircraft is stopped to allow for its servicing or refuelling, and that ends where it is next stopped for any of those purposes.

O.C. 1470-2002, s. 2; O.C. 701-2013, s. 3.

22.30R3. For the purposes of sections 22.30R5 to 22.30R14, the following rules apply:

(1)  a property is deemed to be delivered in Québec where the supplier

(a)  ships the property to a destination in Québec that is specified in the contract for carriage of the property or transfers possession of the property to a common carrier or consignee that the supplier has retained on behalf of the recipient to ship the property to such a destination, or

(b)  sends the property by mail or courier to an address in Québec; and

(2)  a property is deemed to be delivered outside Québec where the supplier

(a)  ships the property to a destination in another province that is specified in the contract for carriage of the property or transfers possession of the property to a common carrier or consignee that the supplier has retained on behalf of the recipient to ship the property to such a destination, or

(b)  sends the property by mail or courier to an address in another province.

The first paragraph does not apply where the property is corporeal movable property supplied by way of sale that is, or is to be, delivered outside Canada to the recipient.

O.C. 1470-2002, s. 2.

22.30R4. For the purposes of sections 22.30R5 to 22.30R14, a supply is made in Canada where it is deemed made in Canada under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15).

O.C. 1470-2002, s. 2.

22.30R5. A supply of a service made in respect of the importation of goods and the service is the arranging for their release within the meaning of subsection 2(1) of the Customs Act (R.S.C. 1985, c. 1 (2nd Suppl.)) or the fulfilling, in respect of the importation, of any requirement under that Act or the Customs Tariff (S.C. 1997, c. 36), to account for the goods, to report or to remit any amount, is a prescribed supply if,

(1)  where the goods are accounted for as commercial goods within the meaning of subsection 1 of section 212.1 of the Excise Tax Act (R.S.C. 1985, c. E-15), under section 32 of the Customs Act, the goods are situated in Québec at the time of their release;

(2)  where subparagraph 1 does not apply, the tax provided for in the first paragraph of section 17 of the Act would be payable in respect of the importation if

(a)  that section were read with the first paragraph replaced by the following:

“Every person resident in Québec who is liable, in respect of goods, to pay tax imposed under the Customs Act on imported goods, or who would be so liable if the goods were subject to tax, is required to pay to the Minister a tax calculated at the rate of 9.975% on the value of the property.”; and

(b)  that section were read without reference to its fourth paragraph.

The first paragraph does not apply to the supply of any service provided in relation to an objection, a contestation, appeal, redetermination, re-appraisal, review, refund, abatement, remission or drawback, or in relation to a request for any of the foregoing.

O.C. 1470-2002, s. 2; O.C. 390-2012, s. 2; O.C. 701-2013, s. 4; O.C. 164-2021, s. 2.

22.30R6. A supply of railway rolling stock is a prescribed supply where made otherwise than by way of sale and where the supplier delivers the rolling stock or makes it available to the recipient of the supply in Québec.

Where a supply of railway rolling stock made by way of lease, licence or similar arrangement is a prescribed supply for the first lease interval, within the meaning of section 32.2 of the Act, in the total period during which possession or use of the rolling stock is provided under the arrangement, the supply of the rolling stock for each of the other lease intervals under the arrangement in that period is also a prescribed supply.

O.C. 1470-2002, s. 2.

22.30R7. Subject to the second and third paragraphs, where continuous possession or use of railway rolling stock is given by a supplier to a recipient throughout a period under 2 or more successive leases, licences or similar arrangements entered into between the supplier and the recipient, the rolling stock is deemed, for the purposes of section 22.30R6, to have been delivered to the recipient under each of those arrangements at the location at which it is delivered or made available to the recipient under the first of those arrangements.

Where a supply of railway rolling stock otherwise than by way of sale is made under an agreement that has effect from 1 April 1997 and, under the agreement, the rolling stock was delivered or made available to the recipient before that day, the following rules apply:

(1)  the rolling stock is deemed, under the agreement, to have been delivered or made available to the recipient outside Québec; and

(2)  where the recipient retains continuous possession or use of the rolling stock under a renewal agreement entered into with the supplier that immediately succeeds the agreement, the first paragraph applies as if the renewal agreement were the first arrangement between the supplier and the recipient for the supply of the rolling stock.

Where a supply of railway rolling stock otherwise than by way of sale is made under an agreement that is in effect since 1 July 2010 and, under that agreement, the rolling stock was delivered or made available to the recipient in Ontario or British Columbia before that day, the following rules apply:

(1)  the rolling stock is deemed, under the agreement, to have been delivered or made available to the recipient outside Québec; and

(2)  where the recipient retains continuous possession or use of the rolling stock under a renewal agreement with the supplier that immediately succeeds the agreement, the first paragraph applies as if the renewal agreement were the first arrangement between the supplier and the recipient for the supply of the rolling stock.

O.C. 1470-2002, s. 2; O.C. 390-2012, s. 3.

22.30R7.1. A supply of a service rendered in connection with criminal, civil or administrative litigation, other than a service rendered before the commencement of such litigation, that is under the jurisdiction of a court or other tribunal established under the laws of Québec or that is in the nature of an appeal from a decision of such a court or other tribunal, is a prescribed supply.

O.C. 390-2012, s. 4.

22.30R7.2. A supply of a service in relation to a performance, athletic or competitive event, festival, ceremony, conference or similar event is a prescribed supply if the service is to be performed primarily at a location of the event in Québec.

O.C. 390-2012, s. 4.

22.30R8. (Revoked).

O.C. 1470-2002, s. 2; O.C. 390-2012, s. 5.

22.30R9. Where a supplier receives a particular corporeal movable property of another person for the purpose of supplying a service of repairing, maintaining, cleaning, adjusting or altering the property, or producing a negative, transparency, photographic print or other photographic-related good, the supply of the service, and of any property supplied in connection with it, or of the photographic-related good is a prescribed supply where the supplier delivers the particular corporeal movable property or good, as the case may be, in Québec to the recipient of the supply after the service or production of the good is completed.

O.C. 1470-2002, s. 2; O.C. 390-2012, s. 6.

22.30R10. A supply of a service in respect of a trust governed by a registered retirement savings plan, a registered retirement income fund, a registered education savings plan, a registered disability savings plan or a tax-free savings account within the meaning assigned by section 1 of the Taxation Act (chapter I-3), provided by a trustee of the trust is a prescribed supply is a prescribed supply if the mailing address of the annuitant of the registered retirement savings plan or registered retirement income fund, of the subscriber of the registered education savings plan or of the holder of the registered disability savings plan or the tax-free savings account is in Québec.

O.C. 1470-2002, s. 2; O.C. 390-2012, s. 7.

22.30R11. A supply made in Canada of a service provided by telephone and accessed by calling a number beginning with the digits 1-900 or containing the local telephone prefix 976 is a prescribed supply if the telephone call originates in Québec.

O.C. 1470-2002, s. 2; O.C. 701-2013, s. 5.

22.30R12. Where a supply of a computer-related service or access to the Internet is made in Canada by a particular supplier and there is to be only one final recipient of the service or access, as the case may be, who acquires it under an agreement with either the particular supplier or another supplier, the supply is a prescribed supply if,

(1)  where there is a single ordinary location at which the final recipient makes use of the service or access and either the particular supplier maintains information sufficient to determine that location or it is the normal business practice of the particular supplier to obtain such information, that location is in Québec; and

(2)  in any other case, the mailing address of the recipient of the supply is in Québec.

O.C. 1470-2002, s. 2; O.C. 1149-2006, s. 1; O.C. 1116-2007, s. 1.

22.30R13. Where a supply of a computer-related service or access to the Internet is made in Canada by a particular supplier and there are to be multiple final recipients of the service or access, each of whom acquires it under an agreement with the particular supplier or another supplier, the supply is a prescribed supply if,

(1)  where there is a single ordinary location at which each of those final recipients makes use of the service or access and either the particular supplier maintains information sufficient to determine that location or it is the normal business practice of the particular supplier to obtain such information, the supply would be deemed to be made in Québec, under any of sections 22.11.1, 22.11.2, 22.15.0.1 and 22.15.0.2 of the Act, if the service were performed, or the access were attainable, as the case may be, at each location where, and to the same extent to which, the final recipients make use of the service or access; and

(2)  in any other case, the mailing address of the recipient of the supply is in Québec.

O.C. 1470-2002, s. 2; O.C. 1149-2006, s. 2; O.C. 1116-2007, s. 2; O.C. 390-2012, s. 8.

22.30R14. A supply of an air navigation service, within the meaning of subsection 2(1) of the Civil Air Navigation Services Commercialization Act (S.C. 1996, c. 20) is a prescribed supply if the leg of the flight in respect of which the service is performed originates in Québec.

O.C. 1470-2002, s. 2; O.C. 701-2013, s. 6.

22.30R15. A supply of a service of screening made by a screening contractor to the Authority, within the meaning assigned to “screening contractor” and “Authority” by section 2 of the Canadian Air Transport Security Authority Act, enacted by section 2 of the Budget Implementation Act, 2001 (S.C. 2002, c. 9), is a prescribed supply if all or substantially all of the service is performed at an airport situated in Québec.

O.C. 229-2014, s. 5.

SUPPLY OF A PUBLICATION

24R1. (Revoked).

O.C. 1607-92, s. 24R1; O.C. 1463-2001, s. 4.

24.1R1. Subject to section 677R10, for the purposes of section 24.1 of the Act, the following property is prescribed corporeal movable property:

(1)  a newspaper, book, periodical, magazine and any other similar publication, other than a publication referred to in paragraph 1 of section 81 of the Act or that would, with the necessary modifications, be referred to in that paragraph if it came from outside Canada; and

(2)  an audio recording that relates to a publication referred to in paragraph 1 and that accompanies the publication when it is submitted to the Canada Post Corporation or to a customs officer within the meaning of the Customs Act (R.S.C. 1985, c. 1, (2nd Suppl.)).

O.C. 1463-2001, s. 5.

PRESCRIBED MANDATARIES

29.1R1. For the purposes of section 29.1 of the Act, an entity listed in Schedule III is a prescribed mandatary, except for the following entities:

(1)  the Fondation de la faune du Québec;

(2)  the Services juridiques communautaires de Pointe-Saint-Charles et Petite-Bourgogne local legal aid centre;

(3)  the Centre communautaire juridique de Montréal regional legal aid centre.

O.C. 701-2013, s. 7.

ARTISTS’ REPRESENTATIVES

38R1. (Revoked).

O.C. 1607-92, s. 38R1; O.C. 1635-96, s. 8.

41.2.1R1. For the purposes of section 41.2.1 of the Act, the following property is prescribed property:

(1)  cut flowers and foliage, bedding plants, nursery stock, potted plants and plant bulbs and tubers;

(2)  horses;

(3)  motor vehicles designed for highway use;

(4)  machinery and equipment, other than office equipment, designed for use in:

(a)  the exploration for, or the development or production of, petroleum, natural gas, minerals or water;

(b)  mining, quarrying or logging;

(c)  the construction or demolition of capital works, buildings, structures, roads, bridges, tunnels or other projects;

(d)  the manufacture or production of corporeal movable property, the development of manufacturing or production processes or the development of corporeal movable property for manufacture or production;

(e)  the treatment or processing of toxic waste or the detection, measurement, prevention, treatment, reduction or removal of pollutants;

(f)  carrying refuse or waste from, or exhausting dust and noxious fumes produced by, manufacturing or producing operations; or

(g)  the prevention of accidents in the workplace or the mitigation of their effects ;

(5)  attachments for corporeal movable property included in paragraph 4; and

(6)  repair or replacement parts for corporeal movable property included in paragraph 4 or 5.

O.C. 1470-2002, s. 3.

41.6R1. For the purposes of section 41.6 of the Act, the registrants listed in Schedule I are the prescribed registrants.

O.C. 1635-96, s. 9.

INPUT TAX CREDIT REFUND ALLOCATION METHODS

42.0.11R1. For the purposes of section 42.0.11 of the Act, banks, insurers and securities dealers are prescribed classes of financial institutions.

For the purpose of determining the prescribed class of a financial institution in relation to a fiscal year, the following rules apply:

(1)  a person whose principal business in Canada is not the carrying on of an insurance business at any time in the fiscal year is deemed not to be an insurer;

(2)  a person is deemed not to be a bank if the person is an insurer at any time in the fiscal year;

(3)  a person is a securities dealer in relation to a fiscal year if

(a)  the principal business in Canada of the person is the carrying on of a business as a trader in, or as a broker or salesperson of, securities at any time in the fiscal year;

(b)  the person is authorized under the laws of a province, the Northwest Territories, the Yukon Territory, the Territory of Nunavut or Canada to carry on in Canada a business as a trader in, or as a broker or salesperson of, securities at any time in the fiscal year; and

(c)  the person is not a bank or an insurer at any time in the fiscal year.

O.C. 229-2014, s. 6.

42.0.13R1. For the purposes of section 42.0.13 of the Act, the prescribed percentage for a prescribed class referred to in the first paragraph of section 42.0.11R1 is as follows:

(1)  12% in the case of banks;

(2)  10% in the case of insurers; and

(3)  15% in the case of securities dealers.

O.C. 229-2014, s. 6.

42.0.14R1. For the purposes of section 42.0.14 of the Act, the classes of financial institutions referred to in the first paragraph of section 42.0.11R1 are prescribed classes, and the percentage set out in section 42.0.13R1 is prescribed in relation to the prescribed class.

O.C. 229-2014, s. 6.

DUTIES, FEES AND TAXES

52R1. For the purposes of section 52 of the Act, the duties imposed under the following Acts in respect of the transfer of an immovable are prescribed duties:

(1)  the Land Transfer Duties Act (chapter D-17);

(1.1)  section 1129.29 of the Taxation Act (chapter I-3);

(2)  the Act respecting duties on transfers of immovables (chapter D-15.1).

O.C. 1607-92, s. 52R1; O.C. 1635-96, s. 10; O.C. 1282-2003, s. 1.

CONTINUATION OF MERGED OR AMALGAMATED CORPORATIONS

76R1. For the purposes of section 76 of the Act, the prescribed provisions are those listed in Schedule II and the prescribed purposes consist in the application of those provisions.

O.C. 1607-92, s. 76R1.

CONTINUATION OF A WOUND-UP CORPORATION

77R1. For the purposes of section 77 of the Act, the prescribed provisions are those listed in Schedule II and the prescribed purposes consist in the application of those provisions.

O.C. 1607-92, s. 77R1.

GOODS BROUGHT BY MAIL OR COURIER

81R1. For the purposes of paragraph 8 of section 81 of the Act, the following goods are prescribed goods:

(1)  excisable goods;

(2)  goods that are prescribed property for the purposes of section 24.1 of the Act where the supplier of the goods is required to register under Division I of Chapter VIII of Title I of the Act and is not so registered;

(3)  goods for which the value for duty is reduced by the application of section 85 of the Customs Tariff (S.C. 1997, c. 36);

(4)  goods that are purchased from a retailer in Québec and mailed or shipped from outside Canada directly to the purchaser;

(5)  goods that are purchased or ordered through or from a person in Québec acting for or on behalf of a person outside Canada who is selling the goods.

O.C. 1607-92, s. 81R1; O.C. 1463-2001, s. 6; I.N. 2020-06-14; O.C. 1726-2023, s. 1.

GOODS NOT SUBJECT TO TAXATION BROUGHT INTO QUÉBEC

81R2. For the purposes of paragraph 9 of section 81 of the Act, the following circumstances and goods are the prescribed circumstances and the prescribed goods:

(1)  precious metals brought into Québec under any circumstances;

(2)  unwrought silver, gold or platinum, waste and scrap of precious metals or of metals clad with precious metals, and concentrates of silver, gold or platinum, where brought into Québec for the purpose of being refined into precious metals;

(3)  goods brought into Québec for the sole purpose of public exhibit by a public sector body, where the following conditions are fulfilled while the goods remain in Québec:

(a)  title to the goods is not intended to pass and does not pass to a person in Québec; and

(b)  use of the goods is not intended to pass and does not pass to a person in Québec that is not a public sector body;

(4)  goods brought into Québec for the sole purpose of maintenance, overhaul or repair of those goods in Québec, where the following conditions are fulfilled:

(a)  neither title to nor beneficial use of the goods is intended to pass, or passes, to a person in Québec while the goods remain in Québec; and

(b)  the goods are sent out of Québec as soon after the maintenance, overhaul or repair is completed as is reasonable in view of the circumstances surrounding the arrival of the goods in Québec and, where applicable, the normal business practice of the person having brought them into Québec;

(5)  crude oil, where the following conditions are fulfilled:

(a)  the crude oil is brought into Québec for the sole purpose of being refined in Québec;

(b)  title to the crude oil is not held by a person in Québec at the time the crude oil is brought into Québec;

(c)  title to the crude oil is not intended to pass and does not pass to a person in Québec while the crude oil remains in Québec;

(d)  title to all refined products produced from the crude oil is not intended to pass and does not pass to a person in Québec while the refined products remain in Québec; and

(e)  the refined product is sent out of Québec as soon after the refining is completed as is reasonable in view of the circumstances surrounding the arrival of the crude oil in Québec and, where applicable, the normal business practice of the person having brought it into Québec;

(6)  foreign-based conveyances, where the following conditions are fulfilled:

(a)  the conveyance referred to in paragraph 1 of section 81 of the Act by reason of the reference to the heading referred to in subparagraph i of paragraph f of section 3 of the Non-Taxable Imported Goods (GST/HST) Regulations (SOR/91-31) is diverted for maintenance, overhaul or repair in Québec;

(b)  neither title to nor beneficial use of the conveyance is intended to pass, or passes, to a person in Québec while the conveyance remains in Québec; and

(c)  the conveyance is sent out of Québec as soon after the maintenance, overhaul or repair is completed as is reasonable in view of the circumstances surrounding the arrival of the conveyance in Québec and, where applicable, the normal business practice of the person having brought it into Québec;

(7)  a drawing, a print, an etching, a sculpture, a painting or other similar work of art, where the following conditions are fulfilled:

(a)  the work is part of a shipment of art brought into Québec on consignment and the total value of the shipment, determined in accordance with the second paragraph of section 17 of the Act, is at least $250,000;

(b)  at the time the work is brought into Québec, it is reasonable to expect, in view of previous experience in importing works of art of the person bringing the goods into Québec, that at least 75%, in value, of the works in the shipment will be sent out of Québec within one year after they are brought into Québec;

(c)  the work is brought into Québec for the purpose of supply by the person having brought it into Québec in the ordinary course of his business; and

(d)  the person having brought the goods into Québec provides to the Minister a signed and dated declaration stating that he expects that at least 75%, in value, of the works of art in the shipment will be sent out of Québec within one year after they are brought into Québec and, if he sends less than 75%, he notifies the Minister of the percentage sent;

(8)  locomotives, railway rolling stock and vessels that are imported in circumstances where customs duties have been remitted or removed under the provisions referred to in any of the following subparagraphs and that are brought into Québec:

(a)  the Railway Rolling Stock (International Service) Remission Order No. 3 (TR/75-102);

(b)  the code referred to in subparagraph ii of paragraph h of section 3 of the Non-Taxable Imported Goods (GST/HST) Regulations;

(c)  the Railway Rolling Stock (International Service) Remission Order No. 4 (TR/75-103); or

(d)  (subparagraph revoked);

(e)  section 5, 6, 7, 15, 16 or 17 of the Vessel Duties Reduction or Removal Regulations (SOR/90-304);

(8.1)  railway passenger, baggage or freight cars from outside Canada (in this paragraph referred to as “imported cars”) that are brought into Québec if

(a)  the imported cars are brought in temporarily for use in the transportation of passengers, baggage or freight from a place in Canada to another place in Canada;

(b)  railway cars of the same kind and number as the imported cars could not have been acquired from Canadian production or other Canadian sources at a reasonable cost or could not have been delivered in Canada when needed; and

(c)  the imported cars are shipped outside Canada on or before the earlier of the day that is one year after the day on which the imported cars are brought in, and the day on or before which railway cars of the same kind and number as the imported cars could be delivered in Canada after having been acquired from Canadian production or other Canadian sources at a reasonable cost;

(9)  the goods referred to in the following items of the Schedule to the Temporary Importation Regulations (SOR/89-427) that are imported in accordance with the terms and conditions of those Regulations and that are brought into Québec:

(a)  items 3, 16 to 18, 27, 32, 33, 36, 39 to 44, 49, 52 to 54 and 57;

(b)  items 38 and 47, where the goods are brought into Québec by a person not resident in Québec;

(10)  goods brought into Québec after having been sent out of Québec for warranty repair work, where the following conditions are fulfilled by the person bringing them into Québec:

(a)  he is able to establish by means of an invoice or written statement from the supplier of the goods that, excluding shipping charges, communication expenses and other non-repair expenses, the cost of the warranty repair work is borne by the supplier under the terms of the warranty;

(b)  he possesses, where applicable, a copy of the export report in respect of the goods;

(c)  failing the document mentioned in subparagraph b, he possesses one of the following documents:

i.  a Canadian customs document proving that the goods were exported in accordance with the Customs Act (R.S.C. 1985, c. 1, (2nd Suppl.));

ii.  a carrier’s document concerning the sending of the goods outside Québec;

iii.  a customs accounting document respecting the importing of the goods into the country where the warranty repair work was performed;

iv.  a declaration made by the person sending the goods to Québec that the goods sent to Québec are the goods sent from Québec for warranty repair work; or

v.  any other evidence showing that the goods were sent outside Québec;

(10.1)  a representational gift that is an article

(a)  that is presented by a donor acting in the capacity as a Head of State, Head of Government or representative of a government, a public body of a foreign country or a political subdivision of a foreign country, to a donee acting in the capacity of the Governor General, the Prime Minister of Canada, a minister of the Government of Canada, a member of the Senate or House of Commons, the Premier of Québec or of another province, the Northwest Territories, Yukon Territory or Nunavut Territory, or a municipal mayor, in the course of an official visit by the donee outside Canada; or

(b)  that is to be presented by a donor described in subparagraph a in the course of an official visit by the donor to Canada and that is subsequently so presented;

(11)  medals, trophies, plaques or other similar articles to be presented at awards ceremonies by the person having brought them into Québec;

(12)  a qualifying vehicle, within the meaning of section 2 of the Non-Taxable Imported Goods (GST/HST) Regulations, that is imported temporarily by an individual resident in Canada and not accounted for as a commercial good, within the meaning of subsection 212.1(1) of the Excise Tax Act (R.S.C. 1985, c. E-15), under section 32 of the Customs Act, and that is brought into Québec if

(a)  the last supply of the vehicle to the individual was made in the course of a vehicle rental business by way of lease, licence or similar arrangement under which continuous possession or use of the vehicle is provided for a period of less than 180 days;

(b)  immediately before the importation, the individual was outside Canada for an uninterrupted period of at least 48 hours; and

(c)  the vehicle is exported outside Canada within 30 days after the importation; and

(13)  goods brought into Québec from outside Canada and that are referred to in paragraph n of section 3 of the Non-Taxable Imported Goods (GST/HST) Regulations.

O.C. 1607-92, s. 81R2; O.C. 1463-2001, s. 51; O.C. 701-2013, s. 8; O.C. 229-2014, s. 7; O.C. 66-2016, s. 1; O.C. 321-2017, s. 1.

HEALTH CARE SERVICE

117R1. For the purposes of section 117 of the Act, the following are prescribed services:

(1)  laboratory, radiological or other diagnostic services generally available in a health care institution; and

(2)  the administration of drugs, biologicals or related preparations in conjunction with the provision of services referred to in paragraph 1.

O.C. 1607-92, s. 117R1; O.C. 1635-96, s. 11; O.C. 390-2012, s. 10; O.C. 1726-2023, s. 2.

EQUIVALENT COURSE

128R1. For the purposes of section 128 of the Act, a music course other than such a course following a curriculum established or approved by the Minister of Education, Recreation and Sports is a prescribed equivalent course.

O.C. 1607-92, s. 128R1; S.Q. 2005, c. 28, s. 195.

129R1. (Revoked).

O.C. 1607-92, s. 129R1; O.C. 1635-96, s. 12.

FOOD OR BEVERAGE SUPPLIED IN A SCHOOL CAFETERIA

131R1. For the purposes of section 131 of the Act, the following foods and beverages are prescribed food and beverages:

(1)  carbonated beverages;

(2)  beverages referred to in paragraph 4 of section 177 of the Act, where they are sold in cans, cartons or bottles; and

(3)  foods referred to in any of paragraphs 6 to 13 of section 177 of the Act, where they are prepackaged for sale to consumers.

O.C. 1607-92, s. 131R1.

GAME OF CHANCE

138.1R1. For the purposes of paragraph 9 of section 138.1 of the Act, a game of chance organized by the Société des loteries du Québec is a prescribed game of chance.

O.C. 1470-2002, s. 4.

146R1. For the purposes of section 146 of the Act, a game of chance organized by the Société des loteries du Québec is a prescribed game of chance.

O.C. 1607-92, s. 146R1.

MEDICAL DEVICE

176R1. (Revoked).

O.C. 1607-92, s. 176R1; O.C. 1466-98, s. 1.

176R2. (Revoked).

O.C. 1607-92, s. 176R2; O.C. 1466-98, s. 1.

AGRICULTURE AND FISHING

178R1. For the purposes of paragraph 10 of section 178 of the Act, sections 178R2 to 178R12 list the property related to agriculture that is prescribed property, where it is provided by way of sale.

O.C. 1607-92, s. 178R1; O.C. 1108-95, s. 2.

178R2. In respect of tillage equipment, the prescribed property is the following:

(1)  disc plows with 3 furrows or more;

(2)  mouldboard plows with 3 furrows or more;

(3)  row crop cultivators with an operational width of at least 2.44 m (8 ft);

(4)  field cultivators with an operational width of at least 2.44 m (8 ft);

(5)  rotovators with an operational width of at least 1.83 m (6 ft);

(6)  combination discer-cultivators with an operational width of at least 2.44 m (8 ft);

(6.1)  mulchers with an operational width of at least 2.44 m (8 ft);

(7)  chisel plows with an operational width of at least 2.44 m (8 ft);

(8)  discers with an operational width of at least 2.44 m (8 ft);

(9)  harrows with an operational width of at least 2.44 m (8 ft), when sold in complete units;

(10)  rotary hoes with an operational width of at least 2.44 m (8 ft);

(11)  rototillers with an operational width of at least 1.83 m (6 ft);

(12)  pulverizers with an operational width of at least 2.44 m (8 ft);

(12.1)  bean harvesters with an operational width of at least 2.44 m (8 ft);

(13)  (paragraph revoked);

(13.1)  farm-type roller-packers with an operational width of at least 2.44 m (8 ft);

(14)  rod weeders with an operational width of at least 2.44 m (8 ft);

(15)  subsoil chisels with an operational width of at least 2.44 m (8 ft).

O.C. 1607-92, s. 178R2; O.C. 1463-2001, s. 7.

178R3. In respect of haying equipment, the prescribed property is the following:

(1)  hay conditioners, crushers or crimpers;

(2)  hay cubers;

(2.1)  silage baggers and round-bale wrapping machines;

(3)  hay tedders;

(4)  mower-conditioners;

(5)  bale throwers, elevators or conveyors;

(6)  hay balers;

(7)  hay rakes;

(8)  swath turners and windrow turners.

O.C. 1607-92, s. 178R3; O.C. 1463-2001, s. 8.

178R4. In respect of harvesting equipment, the prescribed property is the following:

(1)  self-propelled or pull-type swathers;

(2)  self-propelled or pull-type windrowers;

(3)  self-propelled or pull-type combines;

(4)  combine or forage harvester pickups;

(5)  self-propelled, tractor-mounted or pull-type mechanical fruit or vegetable pickers or harvesters;

(6)  forage harvesters;

(7)  headers for swathers, windrowers, combines or forage harvesters.

O.C. 1607-92, s. 178R4; O.C. 1463-2001, s. 9.

178R5. In respect of grain handling or processing equipment, the prescribed property is the following:

(1)  farm-type tub grinders and other farm-type feed grinders;

(2)  farm-type feed grinder mixers;

(3)  grain bins or tanks with a capacity of not more than 181 m3 (5,000 bushels);

(4)  self-propelled feed or ensilage carts;

(4.1)  transportable conveyors with belts less than 76.2 cm (30 in.) wide and 0.48 cm (3/16 in.) thick, transportable farm grain augers, transportable farm utility augers and transportable elevators;

(5)  bin sweeps or cleaners designed for attachment to portable farm grain augers;

(6)  farm-type feed mixers;

(7)  ensilage mixers;

(8)  farm-type feed mills, including roller mills and hammer mills;

(8.1)  grain dryers;

(9)  farm-type grain toasters for use in livestock feed production;

(10)  farm tractor-powered pneumatic grain conveyors;

(11)  (paragraph revoked).

O.C. 1607-92, s. 178R5; O.C. 1463-2001, s. 10.

178R6. In respect of planters and seeders, the prescribed property is the following:

(1)  farm-type row-crop or toolbar seeders or planters designed to seed 2 or more rows at a time;

(2)  grain or seed drills with an operational width of at least 2.44 m (8 ft);

(3)  airflow seeders.

O.C. 1607-92, s. 178R6.

178R7. In respect of tractors, the prescribed property is tractors designed for farm use that have a rating of at least 44,74 kW at power takeoff (60 PTO h.p.).

O.C. 1607-92, s. 178R7.

178R8. In respect of miscellaneous property, the prescribed property is the following:

(1)  rock or root windrowers, rock rakes and root rakes;

(1.1)  self-propelled, tractor-mounted or pull-type agricultural wagons or trailers designed for

(a)  off-road handling and transporting of grain, forage, livestock feed or fertilizer, and

(b)  use at speeds not exceeding 40 km per hour;

(1.2)  individual components of an automated and computerized farm livestock or poultry feeding system, when the components are supplied together unassembled and, once assembled, constitute the fully operational feeding system;

(2)  individual components of a milking system that consists of a receiver group, vacuum supplier, pulsators and related equipment, when the components are supplied together unassembled and, once assembled, constitute a fully operational milking system;

(3)  farm-type refrigerated bulk milk coolers;

(3.1)  shredders with an operational width of at least 3.66 m (12 ft);

(4)  silo unloaders;

(4.1)  farm-type granular fertilizer or pesticide applicators with an operational capacity of at least 0.2265 m3 (8 cubic ft) ;

(5)  liquid, box, tank or flail manure spreaders;

(6)  mechanical rock or stone pickers;

(6.1)  leafcutter bees;

(7)  (paragraph revoked);

(8)  forage blowers;

(8.1)  assembled and fully operational automated and computerized farm livestock or poultry feeding systems;

(9)  assembled, fully operational milking systems consisting of a receiver group, vacuum supplier, pulsators and related equipment;

(10)  injection systems for liquid manure spreaders;

(11)  self-propelled, tractor-mounted, cultivator-mounted or pull-type field sprayers with a capacity of at least 300 L (66 gallons).

O.C. 1607-92, s. 178R8; O.C. 1463-2001, s. 11.

178R9. Feed, when sold in bulk quantities of at least 20 kg (44 lbs) or in bags that contain at least 20 kg (44 lbs), is prescribed property where it fulfils all of the following conditions:

(1)  it is a complete feed, supplement, macro-premix, micro-premix or mineral feed, other than a trace mineral salt feed, within the meaning assigned to those expressions by the Feeds Regulations, 1983 (SOR/83-593);

(2)  it is labelled in accordance with the Regulations referred to in paragraph 1; and

(3)  it is designed for

(a)  a particular species or class of farm livestock, fish or poultry that are ordinarily raised or kept to produce, or to be used as, food for human consumption or to produce wool, or

(b)  rabbits.

O.C. 1607-92, s. 178R9; O.C. 1463-2001, s. 12.

178R9.1. Feed that is designed for ostriches, rheas, emus or bees, when sold in bulk quantities of at least 20 kg (44 lbs) or in bags that contain at least 20 kg (44 lbs).

O.C. 1463-2001, s. 13.

178R10. By-products of the food processing industry and plant or animal products that are ordinarily used as feed, or as ingredients in feed, for the farm livestock, fish or poultry referred to in subparagraph a of paragraph 3 of section 178R9 or for rabbits, ostriches, rheas, emus or bees, when sold in bulk quantities of at least 20 kg (44 lbs) or in bags that contain at least 20 kg (44 lbs), are prescribed property.

O.C. 1607-92, s. 178R10; O.C. 1463-2001, s. 14.

178R11. Pesticides labelled in accordance with the Pest Control Products Regulations (C.R.C., c. 1253) as having a purpose that includes agricultural use and a product class designation other than “Domestic”, are prescribed property.

O.C. 1607-92, s. 178R11; O.C. 1463-2001, s. 15.

178R12. The quota issued by a board of producers within the meaning of the Act respecting the marketing of agricultural, food and fish products (chapter M-35.1) or authorized by a government body or marketing board in respect of an agricultural product the supply of which is referred to in section 177 of the Act or in any of paragraphs 1, 2, 3 and 4 of section 178 of the Act, or in respect of tobacco leaves that have not been processed further than drying and sorting, is prescribed property.

O.C. 1607-92, s. 178R12; O.C. 1105-2014, s. 1.

178R13. For the purposes of paragraph 10 of section 178 of the Act, sections 178R14 to 178R16 list the property related to fishing that is prescribed property, where it is provided by way of sale.

O.C. 1607-92, s. 178R13; O.C. 1108-95, s. 3.

178R14. A fishing vessel that is supplied to a person by way of sale in Québec, or by way of sale outside Québec and brought into Québec by the person, for use by the person in commercial fishing, is prescribed property where the following information is provided:

(1)  the registration number assigned to the person under section 415 or 415.0.6 of the Act;

(2)  a declaration signed by the person that he intends to use the vessel in commercial fishing;

(3)  the number of a commercial fishing licence of the person:

(a)  in the case of commercial fishing on the Atlantic coast of Canada, a licence that was issued to the person by the Department of Fisheries and Oceans, other than a licence to harvest marine plants or to fish for mussels, oysters, shark, smelt or squid;

(b)  in the case of commercial fishing on the Pacific coast of Canada, a licence that was issued to the person, or that was issued in respect of the vessel, by the Department of Fisheries and Oceans, other than a Category D, P or Z licence;

(c)  in the case of commercial fishing in the Yukon Territory, the Northwest Territories or the Territory of Nunavut, a commercial fishing licence that was issued to the person by the Department of Fisheries and Oceans; or

(d)  in the case of an inland fishery, a commercial fishing licence that was issued to the person by the Minister of Agriculture, Fisheries and Food;

(4)  in the case of commercial fishing on the Atlantic coast of Canada, the number set out in the registration card issued in respect of the vessel by the Department of Fisheries and Oceans.

The information mentioned in the first paragraph shall be provided:

(1)  to the supplier at the moment of the sale, in the case of a supply made in Québec;

(2)  to the Minister immediately after the vessel is brought into Québec, in the case of a supply made in Canada elsewhere than in Québec; or

(3)  to the customs office from which the vessel is released at the time of the accounting or the interim accounting for the vessel in accordance with section 32 of the Customs Act (R.S.C. 1985, c. 1, (2nd Suppl.)), in the case of an importation.

O.C. 1607-92, s. 178R14; O.C. 1108-95, s. 4; O.C. 1463-2001, s. 51; O.C. 229-2014, s. 8; O.C. 321-2017, s. 2.

178R15. In respect of fishing nets and related gear, the prescribed property is the following:

(1)  trawl-nets and the following accessories for trawl-nets:

(a)  corkline (top rope);

(b)  webbing;

(c)  leadline;

(2)  gill-nets and seines and the following accessories for gill-nets and seines:

(a)  corkline (top rope) and floats;

(b)  webbing;

(c)  leadline;

(3)  entrapment webbing and predator webbing;

(4)  trawl-net doors;

(5)  gill-net drums, seine drums, trawl-net drums and long-line drums.

O.C. 1607-92, s. 178R15.

178R16. In respect of miscellaneous gear, the prescribed property is the following:

(1)  mechanical net washers;

(2)  automatic baiters;

(3)  pescalators;

(4)  manufactured netpens for use in aquaculture;

(5)  automatic netpen feeders;

(6)  automatic jiggers.

O.C. 1607-92, s. 178R16.

INFORMATION NECESSARY FOR A CLAIM FOR INPUT TAX REFUND

201R1. For the purposes of sections 201R3 to 201R5, the expression:

“goods and services tax paid or payable” means tax that has become payable or, if it has not become payable, has been paid under Part IX of the Excise Tax Act (R.S.C 1985, c. E-15);

“intermediary” of a person means, in respect of a supply, a registrant who, acting as a mandatary for the person or under an agreement with the person, causes or facilitates the making of the supply by the person;

“supporting documentation” means a document containing the information prescribed by sections 201R3 to 201R5 and also includes:

(1)  an invoice;

(2)  a receipt;

(3)  a credit-card receipt;

(4)  a debit note;

(5)  a book or ledger of account;

(6)  a written agreement;

(7)  any record contained in a computerized or electronic retrieval or data storage system; and

(8)  any other document validly issued or signed by a registrant in respect of a supply made by him and in respect of which there is tax paid or payable;

“tax paid or payable” means tax that has become payable or, if it has not become payable, has been paid.

O.C. 1607-92, s. 201R1; O.C. 1463-2001, ss. 16, 51.

201R2. For the purposes of section 201 of the Act, sections 201R3 to 201R5 list the information that is prescribed information.

O.C. 1607-92, s. 201R2.

201R3. Where the total amount paid or payable shown on the supporting documentation in respect of one or more supplies is less than $30, the prescribed information is the following:

(1)  the name of the supplier or the intermediary in respect of the supply, or the name under which the supplier or the intermediary does business;

(2)  where an invoice is issued in respect of the supply or supplies, the date of the invoice;

(3)  where an invoice is not issued in respect of the supply or supplies, the date on which there is tax paid or payable in respect thereof;

(4)  the total amount paid or payable for the supply or supplies;

(5)  subject to paragraph 6, the tax paid or payable or the tax rate in respect of each supply;

(6)  where an amount constituted by both the tax paid or payable and the goods and services tax paid or payable is shown on the supporting documentation, the total of the tax paid or payable and the goods and services tax paid or payable in respect of each taxable supply, and a statement to the effect that that total includes the tax paid or payable; and

(7)  a description of each supply sufficient to identify it, where the supporting documentation without that description does not enable the input tax refund to be determined with certainty.

O.C. 1607-92, s. 201R3; O.C. 1463-2001, s. 17; O.C. 1282-2003, s. 2.

201R4. Where the total amount paid or payable shown on the supporting documentation in respect of one or more supplies is $30 or more and less than $150, the prescribed information is the following:

(1)  the name of the supplier or the intermediary in respect of the supply, or the name under which the supplier or the intermediary does business, and the registration number assigned under any of sections 415, 415.0.2 and 415.0.6 of the Act to the supplier or the intermediary, as the case may be; and

(2)  the information required in paragraphs 2 to 7 of section 201R3.

O.C. 1607-92, s. 201R4; O.C. 1463-2001, s. 18; O.C. 1282-2003, s. 3; O.C. 321-2017, s. 3.

201R5. Where the total amount paid or payable shown on the supporting documentation in respect of one or more supplies is $150 or more, the prescribed information is the following:

(1)  the information required in section 201R4;

(2)   the recipient’s name or the name under which the recipient does business, or the name of the recipient’s mandatary or authorized representative;

(3)  the terms of payment; and

(4)  a description of each supply sufficient to identify it.

O.C. 1607-92, s. 201R5; O.C. 321-2017, s. 4.

USED SPECIFIED CORPOREAL MOVABLE PROPERTY

217R1. (Revoked).

O.C. 1607-92, s. 217R1; O.C. 1466-98, s. 2.

217R2. (Revoked).

O.C. 1607-92, s. 217R2; O.C. 1466-98, s. 2.

SPECIFIED CORPOREAL MOVABLE PROPERTY

218R1. (Revoked).

O.C. 1607-92, s. 218R1; O.C. 1466-98, s. 2.

219R1. (Revoked).

O.C. 1607-92, s. 219R1; O.C. 1466-98, s. 2.

PRESCRIBED MANDATARIES

244.1R1. For the purposes of section 244.1 of the Act, the mandataries of the Gouvernement du Québec, except the entities listed in Schedule III and government departments, are prescribed mandataries.

O.C. 1463-2001, s. 19; O.C. 1105-2014, s. 2.

267R1. (Revoked).

O.C. 1463-2001, s. 19; O.C. 321-2017, s. 5.

267.1R1. For the purposes of section 267.1 of the Act, the mandataries of the Gouvernement du Québec, except the entities listed in Schedule III and government departments, are prescribed mandataries.

O.C. 321-2017, s. 6.

NET TAX FOR GAMES OF CHANCE

279R1. For the purposes of section 279 of the Act:

(1)  the Société des loteries du Québec and a corporation, referred to in section 279R28, that is a subsidiary wholly-owned corporation of the Société des loteries du Québec are registrants referred to in that section 279;

(2)  the manner, referred to in that section, of determining the net tax is that prescribed in sections 279R2 to 279R29.

O.C. 1607-92, s. 279R1; O.C. 1470-2002, s. 6; O.C. 701-2013, s. 9.

279R2. For the purposes of sections 279R1 to 279R29, the expression:

“casino operating service” means a service of managing, administering and carrying on the day-to-day operations of the gaming authority’s gaming activities that are connected with a casino of the authority;

“consideration”, in respect of a supply of a service, other than a service referred to in section 279R3, made to the gaming authority by a distributor of the authority, does not include a reimbursement;

“distributor” has the meaning assigned by section 350.8 of the Act;

“face value” of a right to play or participate in a game of chance that is evidenced by a ticket, card or other printed device, or face value of such a device, means the amount shown on the device as its price inclusive of tax under Part IX of the Excise Tax Act (R.S.C, 1985, c. E-15) and of tax under Title I of the Act;

“gaming activity” means commercial activity of the gaming authority except to the extent to which the activity involves the making of non-gaming supplies by the authority and includes anything done by the authority in connection with the acquisition, establishment, disposition or termination of the commercial activity;

“gaming authority” means the Société des loteries du Québec;

“imputed input tax refund” means the amount that would be the input tax refund in respect of the property or service for the reporting period of the gaming authority if the amount in respect of the property or service that the authority is required under any of subparagraphs i to iii of subparagraph e of paragraph 1 of the second paragraph of section 279R13 to include in determining the imputed tax payable by the authority for the period were tax that became payable by the authority during the period in respect of that property or service;

“instant win game” means a game of chance the right to play or participate in which is evidenced by a ticket, card or other printed device that contains sufficient information to ascertain, without reference to any other information, whether a holder of the device is entitled to receive a prize or winnings;

“instant win ticket” means a ticket, card or other printed device that is or is evidence of a right to play or participate in an instant win game;

“lease interval”, in respect of a supply by way of lease of property, means the period to which a payment forming part of the consideration for the supply is attributable and that is all or part of the period during which possession or use of the property is provided under the agreement for the supply;

“manufacturing” in respect of property, includes the production, processing or packaging of the property;

“non-gaming activity” means a commercial activity of the gaming authority except to the extent to which the activity is a gaming activity;

“non-gaming reimbursement” means a reimbursement paid or payable by the gaming authority that is in respect of an expense incurred by a distributor of the authority and that is part of the cost to the authority of making non-gaming supplies;

“non-gaming supply” means a supply other than

(1)  a supply of a service of accepting a bet on a game of chance, race or other event or occurrence;

(2)  a supply of a right to play or participate in a game of chance, or a ticket, card or other printed device that is evidence of such a right, made to a distributor of the gaming authority;

(3)  a supply referred to in paragraph 2 of section 350.11 of the Act that, but for that section, would be a supply by the gaming authority to a distributor of the authority;

(4)  a supply of a prize in kind; and

(5)  a promotional supply;

“non-taxable reimbursement” means a reimbursement paid or payable to a distributor of the gaming authority in respect of an expense incurred by the distributor in connection with supplying a casino operating service to the authority, where the expense is

(1)  consideration, other than interest, for a supply made to the distributor, other than a supply that would be deemed under section 350.11 of the Act not to be a supply if it were made to the authority instead of to the distributor, that is

(a)  an exempt supply of movable property or a service;

(b)  a zero-rated supply; or

(c)  a taxable supply all or part of the consideration for which is, by reason of section 68 of the Act, not included in calculating the tax payable in respect of the supply; or

(2)  property tax payable by the distributor;

“period cost” for a particular period, in respect of a supply to the gaming authority of corporeal movable property or an immovable made by way of lease, means the total of

(1)  the total of all amounts each of which is the portion of the capital cost of the corporeal movable property or immovable to the supplier that is reasonably allocated to a lease interval for which a payment forming part of the consideration for the supply becomes due in the particular period or is paid in the particular period without having become due;

(2)  the total of all amounts each of which is an amount, other than an amount referred to in paragraph 1, that is a cost to the supplier that is reasonably attributable to the making of the supply for a lease interval referred to in that paragraph, other than, in the case of a supply to which section 279R29 applies, the portion, if any, of that cost that is deducted from the value of the consideration for the supply in determining, under that section, the amount deemed to be the tax payable in respect of the supply;

(3)  any capital loss on the disposition of the corporeal movable property or immovable by the supplier that is recovered from the authority during the particular period; and

(4)  an amount that, at any time in the particular period, the supplier recognizes in the supplier’s books of account as an unrecoverable loss, being the amount by which the unamortized capital cost of the corporeal movable property or immovable exceeds its fair market value at that time;

“prize in kind” means property or a service that is given as a prize or winnings in a game of chance;

“promotional supply”, by the gaming authority, means

(1)  a supply of property, other than a supply by way of sale of capital property of the authority, made for no consideration or for nominal consideration; or

(2)  a supply by way of sale of the following property or services for consideration that is less than the basic cost to the authority of the property or service:

(a)  a service or incorporeal movable property purchased by the authority;

(b)  corporeal movable property, other than capital property of the authority;

“property tax” means a tax imposed by a municipality or other local authority on an immovable or in respect of the ownership, occupation or use of an immovable;

“reimbursement” means an amount of consideration, within the meaning of section 1 of the Act, that

(1)  is paid or payable by the gaming authority to a distributor of the authority as an allowance or reimbursement in respect of an expense incurred or to be incurred by the distributor otherwise than as a mandatary of the authority; and

(2)  is invoiced or charged to the authority separately from amounts that are not in respect of specific expenses incurred or to be incurred by the distributor;

“right” of the gaming authority has the meaning assigned by section 350.8 of the Act.

O.C. 1470-2002, s. 7; O.C. 701-2013, s. 10.

279R3. For the purposes of sections 279R1 to 279R29, the basic cost to the gaming authority of movable property or a service is equal to,

(1)  in the case of food or a beverage prepared by the authority, the total of all consideration paid or payable by the authority to purchase the food or beverage and the ingredients used in its preparation, to the extent that these considerations are a cost to the authority of the prepared food or beverage;

(2)  in the case of particular corporeal movable property, other than food or a beverage, manufactured in whole or in part by or for the authority, the total of all consideration paid or payable by the authority to purchase the following property and services to the extent that these considerations are a cost to the authority of the particular property:

(a)  corporeal movable property incorporated into or forming a constituent or component part of the particular property;

(b)  corporeal movable property consumed or expended directly in the process of manufacturing the particular property; and

(c)  a service of manufacturing the particular property in whole or in part;

(3)  in the case of corporeal movable property that is purchased by the authority and is not further manufactured by or for the authority, the consideration paid or payable by the authority to purchase the property; and

(4)  in the case of incorporeal movable property or a service, the consideration paid or payable by the authority to purchase the property or service.

O.C. 1470-2002, s. 7; O.C. 701-2013, s. 11.

279R3.1. A supply of a particular property or service, made by the gaming authority, is not included in the definition of “promotional supply” in section 279R2 if the authority would, in the absence of this section, be entitled to include, in determining the total referred to in paragraph 2 of the second paragraph of section 279R13 or paragraph 2 of the second paragraph of section 279R18, all or a portion of an input tax credit in respect of

(1)  the particular property or service;

(2)  a service of manufacturing the particular property; or

(3)  other corporeal movable property acquired or brought into Québec by the authority for use as an ingredient in preparing the particular property or for the purpose of being incorporated into, forming a constituent or component part of, or being consumed or expended directly in the process of the manufacturing of the particular property.

O.C. 701-2013, s. 12.

279R3.2. For the purposes of the definition of “promotional supply” in section 279R2, if, in making a supply of property or a service, the gaming authority accepts from the recipient of the supply a coupon, a ticket, a receipt, a device that, without regard to section 350.7 of the Act, is a gift certificate or any other device that may be exchanged for the property or service or that entitles the recipient to a reduction of the price of the property or service — the amount of the reduction in this section referred to as the “coupon value” —, or applies, as a reduction of, or credit against, the price of the property or service, an amount — in this section referred to as the “credit value” — that has been credited in favour of the recipient by the authority, the consideration for the supply is deemed to be equal to the amount that would, without regard to sections 350.1 to 350.5 of the Act, be the consideration for the supply less the coupon value or credit value, as the case may be.

O.C. 701-2013, s. 12.

279R3.3. Section 279R3.2 does not apply in respect of a supply of property or service made by the gaming authority if

(1)  section 350.2 of the Act applies in respect of the supply;

(2)  the consideration for the supply is reduced in circumstances in which section 448 of the Act applies; or

(3)  the property or service is given in exchange, or the reduction or credit is provided, in lieu of refunding or reducing all or part of the consideration for the non-gaming supply, made by the authority, of another property or service.

O.C. 701-2013, s. 12.

279R4. For the purposes of sections 279R1 to 279R29, the sale of a right to play or participate in a game of chance conducted by the gaming authority to a person other than a distributor of the authority is deemed to be a supply of a service of accepting a bet on the game in an amount equal to the selling price of the right, and the purchase of the right is deemed to be the betting of that amount on the game.

O.C. 1470-2002, s. 7.

279R5. The net tax of the gaming authority for a reporting period of the authority is the positive or negative amount determined by the formula

A + B.

For the purposes of this formula,

(1)  A is the authority’s net tax for the period attributable to gaming activities determined in accordance with sections 279R6 to 279R17; and

(2)  B is the authority’s positive or negative net tax for the period attributable to non-gaming activities determined in accordance with section 279R18.

O.C. 1470-2002, s. 7.

279R6. The gaming authority’s net tax attributable to gaming activities for a reporting period of the authority is the amount determined by the formula

A - B.

For the purposes of this formula,

(1)  A is the total of all amounts that the authority is required under section 279R7 or 279R8 to add in determining its net tax for the period; and

(2)  B is the total of all credits of the authority for the period in respect of prizes or winnings determined under section 279R9 or 279R10 and the authority’s additional credits in respect of gaming activities for the period determined under section 279R11.

O.C. 1470-2002, s. 7.

279R7. Where a person bets an amount with the gaming authority, other than by purchasing an instant win ticket from a distributor of the authority, the authority shall, in determining its net tax attributable to gaming activities for the reporting period in which it becomes ascertainable whether an amount is payable as a prize or winnings in respect of the bet, add the amount determined by multiplying the total amount that is paid by the person in respect of the bet, including any amount payable by that person as the tax provided for in Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15) and the tax provided for in Title I of the Act, by the tax fraction.

O.C. 1470-2002, s. 7.

279R8. Where the gaming authority has delivered or agreed to deliver an instant win ticket to a distributor of the authority and, during a reporting period of the authority, the distributor pays or becomes liable to pay an amount in respect of the ticket to the authority, the authority shall, in determining its net tax attributable to gaming activities for the period, add the amount determined by multiplying the face value of the ticket by the tax fraction.

O.C. 1470-2002, s. 7.

279R9. A credit of the gaming authority for a reporting period of the authority in respect of an amount of money that the authority becomes liable, during the period, to pay as a prize or winnings in a game of chance conducted by the authority, other than a prize or winnings in respect of a bet made by purchasing an instant win ticket from a distributor of the authority, is the amount determined by multiplying the amount of money by the tax fraction.

O.C. 1470-2002, s. 7.

279R10. A credit of the gaming authority for a reporting period of the authority in respect of a prize or winnings in respect of an instant win ticket of a particular kind that the authority has delivered or agreed to deliver to a distributor of the authority and in respect of which the distributor pays or becomes liable to pay, during the period, an amount to the authority is the amount determined by multiplying the expected value, determined on the basis of mathematical probability, of the prize or winnings in respect of each instant win ticket of that kind supplied by the authority by the tax fraction.

O.C. 1470-2002, s. 7.

279R11. The gaming authority’s additional credit in respect of gaming activities for a reporting period of the authority is the amount determined by the formula

A - B - C.

For the purposes of this formula,

(1)  A is the total of all amounts that the authority is required, under section 279R7 or 279R8, to add in determining its net tax for the period;

(2)  B is the total of all amounts each of which is a credit of the authority in respect of a prize or winnings for the period determined under section 279R9 or 279R10; and

(3)  C is the imputed tax payable by the authority on gaming expenses for the period determined under sections 279R12 to 279R17.

O.C. 1470-2002, s. 7.

279R12. The imputed tax payable by the gaming authority on gaming expenses for a particular reporting period of the authority is the amount determined by the formula

A + B + C + D + E.

For the purposes of this formula,

(1)  A is the amount determined by the formula in section 279R13;

(2)  B is the total of all amounts each of which is an amount of tax that would have become payable by the authority during the particular period in respect of consideration for a supply of a casino operating service made to the authority by a distributor of the authority if section 350.11 of the Act did not apply to the supply and the consideration for the supply were equal to the amount determined by the formula in section 279R14;

(3)  C is the total of all amounts each of which is an amount determined by the formula in section 279R15;

(4)  D is the total of all amounts each of which is a positive or negative amount determined, in respect of each distributor of the authority, by the formula in section 279R16; and

(5)  E is:

(a)  if the particular period includes the last day of February in a calendar year, the total of all amounts, if any, each of which is determined by the formula in section 279R17;

(b)  in any other case, zero.

O.C. 1470-2002, s. 7.

279R13. The formula referred to in paragraph 1 of the second paragraph of section 279R12 is

A.1 - A.2.

For the purposes of this formula,

(1)  A.1 is the total of all amounts each of which is, as the case may be:

(a)  an amount of tax, other than tax that is deemed under section 256 or 257 of the Act to have been paid or that is calculated on a reimbursement, that became payable during the period, or that was paid during this period without having become payable, by the authority in respect of property or a service, other than a casino operating service or a prize in kind, that was acquired or brought into Québec by the authority;

(b)  twice the amount determined under section 279R27 for the period as the imputed tax payable by the authority in respect of expenses incurred by the Interprovincial Lottery Corporation;

(c)  an amount of tax that the authority is deemed to have collected during the period under section 259 of the Act;

(c.1)  an amount, other than an amount described in subparagraph ii of subparagraph e, of tax in respect of a supply made by a person not resident in Canada who is deemed under section 23 of the Act to have been made outside Québec, that would have become payable by the authority during the period if the supply had been made in Québec by a registrant;

(d)  the total of all amounts each of which is determined by the formula in the fourth paragraph;

(e)  twice the value of all amounts each of which is, as the case may be:

i.  an amount that, but for sections 75.1 and 334 of the Act, would have become payable by the authority during the period as tax under section 16 of the Act in respect of a supply made to the authority;

ii.  an amount that would have become payable by the authority during the period as tax under any of sections 17, 18 or 18.0.1 of the Act if the authority’s gaming activities were not commercial activities;

iii.  an amount determined under the sixth paragraph;

iv.  an amount that would have become payable by the authority during the period as tax under section 16 of the Act in respect of an exempt supply of an immovable made to the authority by way of lease by a wholly-owned subsidiary of the authority that had acquired the immovable for consideration equal to fair market value, if the supply had been a taxable supply and if the amount of consideration for the supply that had become due in the period or was paid in the period without having become due were equal to the greater of the period cost of the supply for the period and the total of any amounts of consideration for the supply, as otherwise determined for the purposes of Title I of the Act, that became due in the period or were paid in the period without having become due; or

v.  an amount determined under the seventh paragraph; and

(2)  A.2 is the total of all amounts each of which is determined by the formula

A.5 × A.6.

For the purposes of this formula,

(1)  A.5 is, as the case may be:

(a)  an input tax refund of the authority for the period that is in respect of an amount included under subparagraph a of paragraph 1 of the second paragraph for that period; or

(b)  twice the value of an imputed input tax refund of the authority for the period that is in respect of an amount included under any of subparagraphs i to iii of subparagraph e of paragraph 1 of the second paragraph for that period; and

(2)  A.6 is the extent, expressed as a percentage, to which the authority is, subject to sections 279R19 to 279R25, entitled to include the input tax refund or imputed input tax refund, as the case may be, in determining the total referred to in paragraph 2 of the second paragraph for the period.

The formula referred to in subparagraph d of paragraph 1 of the second paragraph is

A.3 x A.4.

For the purposes of this formula,

(1)  A.3 is a reimbursement, other than a non-gaming reimbursement, that became payable during the period, or that was paid during that period without having become payable, by the authority to a distributor of the authority, other than:

(a)  a non-taxable reimbursement;

(b)  a reimbursement of the cost to the distributor of a right to play or participate in a game of chance given away free of charge by the distributor;

(c)  a reimbursement of salaries, wages or other remuneration paid or payable by the distributor to an employee of the distributor to the extent that that remuneration is a cost to the distributor of supplying a casino operating service to the authority; or

(d)  a reimbursement of an expense incurred by the distributor in the course of supplying a service referred to in subparagraph c of paragraph 1 of section 350.11 of the Act; and

(2)  A.4 is the tax rate set out in the first paragraph of section 16 of the Act.

The amount referred to in subparagraph iii of subparagraph e of paragraph 1 of the second paragraph is equal to the amount by which the amount described in paragraph 1 exceeds the amount described in paragraph 2:

(1)  the total of all amounts each of which is tax that would have become payable by the authority during the period under section 16 of the Act in respect of a supply, other than a supply referred to in subparagraph iv or v of subparagraph e of paragraph 1 of the second paragraph, made to the authority that is a taxable supply of property or a service made at less than fair market value, or an exempt supply by way of lease of corporeal movable property or an immovable, if the supply had been a taxable supply made for consideration equal to fair market value;

(2)  the total amount of tax under section 16 of the Act that became payable by the authority during the period in respect of the supplies described in paragraph 1.

The amount referred to in subparagraph v of subparagraph e of paragraph 1 of the second paragraph is equal to the amount by which the amount described in paragraph 1 exceeds the amount described in paragraph 2:

(1)  the amount of tax that would have become payable by the authority during the period under section 16 of the Act in respect of a taxable supply of property made to the authority by way of lease by a wholly-owned subsidiary of the authority that had acquired the property for consideration equal to fair market value, if the consideration for the supply, equal to the period cost of the supply for the period, became due in the period and if that were the only consideration for the supply that became due in the period or was paid in the period without having become due;

(2)  the total amount of tax under section 16 of the Act that became payable by the authority during the period in respect of the supply.

O.C. 1470-2002, s. 7; O.C. 701-2013, s. 13.

279R14. The formula referred to in paragraph 2 of the second paragraph of section 279R12 is

B.1 - (B.2 + B.3).

For the purposes of this formula,

(1)  B.1 is the consideration for the casino operating service determined under Title I of the Act without reference to section 350.11 of the Act;

(2)  B.2 is the total of all amounts each of which is determined by the formula

B.4 × B.5.

For the purposes of this formula,

(1)  B.4 is an amount of salaries, wages or other remuneration, other than an amount described in paragraph 1 of the fourth paragraph, paid or payable by the distributor, or by a person — in this paragraph and in paragraph 1 of the fourth paragraph referred to as the “distributor’s subsidiary” — that is a wholly-owned subsidiary of the distributor, to an employee of the distributor or of the distributor’s subsidiary;

(2)  B.5 is the extent, expressed as a percentage, to which the amount of salaries, wages or other remuneration is

(a)  a cost to the distributor of supplying the casino operating service to the authority; or

(b)  a cost to the authority of the management, administration and carrying on of the day-to-day operations of the authority’s gaming activities that are connected with a casino of the authority; and

(3)  B.3 is the total of all amounts each of which is determined by the formula

B.6 × B.7.

For the purposes of this formula,

(1)  B.6 is a particular amount that is paid by, or is in respect of a supply of property or a service made by, the distributor or the distributor’s subsidiary to an employee of the distributor or of the distributor’s subsidiary or to a person related to such an employee, and that the employee is required under any of sections 37, 41, 41.1.1 and 41.1.2 of the Taxation Act (chapter I-3) to include in computing the employee’s income for a taxation year of the employee; and

(2)  B.7 is the extent, expressed as a percentage, to which the particular amount is

(a)  a cost to the distributor of supplying the casino operating service to the authority; or

(b)  a cost to the authority of the management, administration and carrying on of the day-to-day operations of the authority’s gaming activities that are connected with a casino of the authority.

O.C. 1470-2002, s. 7; O.C. 701-2013, s. 14.

279R15. The formula referred to in paragraph 3 of the second paragraph of section 279R12 is

C.1 × C.2.

For the purposes of this formula,

(1)  C.1 is the total of all amounts each of which is an amount that, but for section 350.11 of the Act, would be consideration for a supply, other than a supply of a casino operating service, made by a distributor of the authority to the authority or would be a reimbursement paid or payable by the authority to a distributor of the authority, other than a reimbursement that is a non-gaming reimbursement, a non-taxable reimbursement or a reimbursement of the cost to the distributor of a right to play or participate in a game of chance given away free of charge by the distributor or a reimbursement of salaries, wages or other remuneration paid or payable by the distributor to an employee of the distributor to the extent that that remuneration is a cost to the distributor of supplying a casino operating service to the authority, where

(a)  if the amount represents a commission in respect of the sale, by the distributor on behalf of the authority, of a right to play or participate in a game of chance, other than an instant win game, it became ascertainable in the period whether a prize or winnings were payable in respect of the right; and

(b)  in any other case, the amount became due to the distributor during the period or was paid to the distributor during the period without having become due; and

(2)  C.2 is the tax rate set out in the first paragraph of section 16 of the Act.

O.C. 1470-2002, s. 7; O.C. 701-2013, s. 15.

279R16. The formula referred to in paragraph 4 of the second paragraph of section 279R12 is

(D.1 - D.2) × D.3.

For the purposes of this formula,

(1)  D.1 is the amount by which the amount described in subparagraph a exceeds the amount described in subparagraph b:

(a)  the total face value of all rights of the authority evidenced by tickets, cards or other printed devices that were acquired by the distributor from the authority for the purpose of supply on the distributor’s own behalf otherwise than as prizes in kind and in the case of instant win tickets, the consideration for the supplies of which by the authority to the distributor became due during the period or was paid during the period without having become due, or in any other case, in respect of which it became ascertainable in the period whether amounts were payable as prizes or winnings;

(b)  the total amount paid or payable for the supplies referred to in subparagraph a made by the authority to the distributor; and

(2)  D.2 is the amount by which the amount described in subparagraph a exceeds the amount described in subparagraph b:

(a)  the total face value of all rights of the authority evidenced by tickets, cards or other printed devices that were supplied to the distributor by the authority, the face value of which is included in determining the value under subparagraph a of paragraph 1 for the period or a preceding reporting period of the authority and that are returned by the distributor to the authority during the period;

(b)  the total amount paid or payable for the supplies referred to in subparagraph a made by the authority to the distributor;

(3)  D.3 is the tax rate set out in the first paragraph of section 16 of the Act.

O.C. 1470-2002, s. 7; O.C. 701-2013, s. 16.

279R17. The formula referred to in subparagraph a of paragraph 5 of the second paragraph of section 279R12 is

E.1 × (100% - E.2) × E.3.

For the purposes of this formula,

(1)  E.1 is an amount, in this paragraph referred to as the “benefit amount”,

(a)  that:

i.  was paid by the authority to an individual who was an employee of the authority during the previous calendar year or to a person related to the individual; or

ii.  is in respect of a supply of property or a service, other than property or a service in respect of which the authority was not entitled to claim an input tax refund because of section 203 of the Act, made by the authority to an individual who was an employee of the authority during the previous calendar year or to a person related to the individual; and

(b)  that the individual is required under any of sections 37, 41, 41.1.1 or 41.1.2 of the Taxation Act (chapter I-3) to include in computing the individual’s income for that previous calendar year;

(2)  E.2 is the extent, expressed as a percentage, to which the benefit amount is a cost to the authority of making non-gaming supplies other than the supply referred to in subparagraph ii of subparagraph a of paragraph 1; and

(3)  E.3 is:

(a)  where the benefit amount is required under section 41.1.1 or 41.1.2 of the Taxation Act to be included in computing the individual’s income, the percentage referred to in section 290R1;

(b)  where the benefit amount is required under section 37 or 41 of the Taxation Act to be included in computing the individual’s income, the tax fraction.

O.C. 1470-2002, s. 7; O.C. 701-2013, s. 17; O.C. 204-2020, s. 2.

279R18. The gaming authority’s net tax attributable to non-gaming activities for a reporting period of the authority is the positive or negative amount determined by the formula

A - B.

For the purposes of this formula,

(1)  A is the total of all amounts each of which is, as the case may be:

(a)  an amount that became collectible by the authority during the period, or that was collected by the authority during the period without having become collectible, on account of tax under section 16 of the Act in respect of a non-gaming supply made by the authority; or

(b)  an amount that is required under any of sections 444 to 457.1.2 of the Act to be added in determining the authority’s net tax for the period; and

(2)  B is the total of:

(a)  all amounts each of which is any of the following amounts claimed in the return filed under Chapter VIII of the Act by the authority for the period:

i.  an input tax refund, other than an input tax refund referred to in subparagraph b, for the period or a preceding reporting period of the authority; or

ii.  an amount in respect of a non-gaming supply that may be deducted under any of sections 444 to 450, 455 or 455.1 of the Act in determining the authority’s net tax for the period ;

(b)  twice the value of all amounts each of which is any of the following amounts claimed in the return filed under Chapter VIII of the Act by the authority for the period:

i.  an input tax refund of the authority for the period or a preceding reporting period of the authority in respect of tax deemed under section 256 or 257 of the Act to have been paid by the authority; or

ii.  an input tax refund of the authority for the period or a preceding reporting period of the authority determined under section 233 of the Act;

(c)  all amounts each of which is determined by the formula

B.1 × (100% - B.2).

For the purposes of this formula,

(1)  B.1 is an amount of:

(a)  a reduction, refund or credit of tax for which a credit note is received, or a debit note is issued, in the period by the authority in circumstances described in section 449 of the Act; or

(b)  a rebate received in the period by the authority on account of tax in the circumstances described in section 350.6 of the Act; and

(2)  B.2 is the extent, expressed as a percentage, to which the authority was entitled to claim an input tax refund in respect of that tax in determining the authority’s net tax for any reporting period.

O.C. 1470-2002, s. 7.

279R19. An input tax refund, other than an input tax refund determined under section 233 of the Act, or an imputed input tax refund, in respect of property or a service shall not be included in determining the total referred to in paragraph 2 of the second paragraph of section 279R13, or a total referred to in paragraph 2 of the second paragraph of section 279R18, to the extent that the property or service, as the case may be:

(1)  was acquired or brought into Québec by the authority for consumption or use in gaming activities of the authority, in improving capital property used in gaming activities of the authority, in making promotional supplies or in making supplies of financial services that relate to gaming activities of the authority;

(2)  was acquired or brought into Québec by the authority for the purpose of making a promotional supply;

(3)  is corporeal movable property that was acquired or brought into Québec by the authority for use as an ingredient in preparing food or beverages the supply of which by the authority is a promotional supply;

(4)  is corporeal movable property that was acquired or brought into Québec by the authority for the purpose of being incorporated into or forming a constituent or component part of, or being consumed or expended directly in the process of manufacturing, corporeal movable property, other than food or beverages, that the authority manufactures or engages another person to manufacture for the purpose of making a supply of the property that is a promotional supply; or

(5)  is a service that is the manufacturing for the authority of corporeal movable property, other than food or beverages, and that the authority acquires for the purpose of making a supply of the property that is a promotional supply.

O.C. 1470-2002, s. 7; O.C. 701-2013, s. 18.

279R20. For the purposes of sections 233 to 234.1 and of Subdivision 5 of Division II of Chapter V of the Act in determining the net tax of the gaming authority, the following rules apply:

(1)  sections 43 to 46, 234 and 240 to 244 of the Act do not apply to the authority;

(2)  section 233 of the Act applies, with such modifications as the circumstances require, to all property, other than a passenger vehicle, acquired or brought into Québec by the authority for use as capital property of the authority as if the authority were not a public sector body and, in the case of movable property, the property acquired or brought into Québec by the authority for that use were an immovable;

(3)  sections 256 to 259 of the Act apply, with such modifications as the circumstances require, to movable property acquired or brought into Québec by the authority for use as capital property of the authority, and to improvements to movable property that is capital property of the authority, as if the movable property were an immovable and the references in those sections to “acquired” were references to “acquired or brought into Québec”;

(4)  where the authority acquires or brings into Québec property for use as capital property of the authority in commercial activities of the authority, the authority is deemed to have acquired or brought into Québec the property for use in the authority’s commercial activities only to the extent to which the property was acquired or brought into Québec for use in the authority’s non-gaming activities; and

(5)  where the authority uses property as capital property of the authority in commercial activities of the authority, that use is deemed to be use in the authority’s commercial activities only to the extent to which the property is used in the authority’s non-gaming activities.

O.C. 1470-2002, s. 7.

279R21. An amount shall not be included in determining the total referred to in paragraph 1 of the second paragraph of sections 279R6 and 279R18 for a reporting period of the gaming authority to the extent that that amount was included in that total for a preceding reporting period of the authority.

O.C. 1470-2002, s. 7.

279R22. An amount shall not be included in determining the total referred to in paragraph 2 of the second paragraph of section 279R18 for a particular reporting period of the gaming authority to the extent that that amount was claimed or included in that total in determining the net tax for a preceding reporting period of the authority unless

(1)  the authority was not entitled to claim the amount in determining the net tax for that preceding period only because the authority did not satisfy the requirements of section 201 of the Act in respect of the amount before the return for that preceding period was filed; and

(2)  where the authority is claiming the amount in a return for the particular reporting period and the Minister has not disallowed the amount as an input tax refund in assessing the fees, interest and penalties of the authority under the Act for that preceding reporting period:

(a)  the authority reports in writing to the Minister, on or before the time the return for the particular reporting period is filed, that the authority made an error in claiming that amount in determining the net tax of the authority for that preceding period; and

(b)  where the authority does not report the error to the Minister at least 3 months before the expiration of the time limited by the second paragraph of section 25 of the Tax Administration Act (chapter A-6.002) for assessing the fees, interest and penalties of the authority for that preceding period, the authority pays, on or before the day the return for the particular reporting period is filed, that amount and any interest and penality payable to the Minister.

O.C. 1470-2002, s. 7.

279R23. An amount shall not be included in determining the total referred to in paragraph 2 of the second paragraph of section 279R18 for a reporting period of the gaming authority to the extent that, before the end of the period, the amount was refunded to the authority under the Act or under any other Act of the Legislature of Québec or was remitted to the authority under the Tax Administration Act (chapter A-6.002).

O.C. 1470-2002, s. 7.

279R24. Sections 444 to 457.1.2 of the Act do not apply for the purpose of determining the net tax of the gaming authority except as otherwise provided in any of sections 279R2 to 279R29.

O.C. 1470-2002, s. 7.

279R25. The methods used by a person in a fiscal year to determine the extent to which a property or a service is acquired or brought into Québec by the person for consumption or use in particular activities or for particular purposes, and the extent to which the consumption or use by the person of a property or a service is made in particular activities or for particular purposes, shall be fair and reasonable and shall be used consistently by the person throughout the fiscal year.

O.C. 1470-2002, s. 7; O.C. 321-2017, s. 7.

279R26. Where a proceed from a game of chance conducted by the Interprovincial Lottery Corporation, in this section referred to as the “Corporation”, is distributed in whole or in part to the gaming authority, the following rules apply for the purposes of sections 279R2 to 279R29 in determining the net tax of the authority:

(1)  the rights to play or participate in that game to which the authority’s share of the proceeds is attributable are deemed to be rights of the authority and not of the Corporation; and

(2)  in relation to the particular rights:

(a)  the game is deemed to be conducted by the authority and not the Corporation;

(b)  the bets related to a right to play or to participate in a game of chance are deemed to be made with and accepted by the authority and not the Corporation; and

(c)  the liability for the payment of any related prizes or winnings is deemed to be that of the authority and not the Corporation.

O.C. 1470-2002, s. 7.

279R27. Where the Interprovincial Lottery Corporation, in this section referred to as the “Corporation”, incurs expenses in conducting a game of chance and those expenses are not charged to the gaming authority as consideration for a taxable supply but are charged at any time to the authority otherwise than as consideration for a supply or are taken into account in determining the amount of proceeds from the game that are paid, at any time, to the authority, the imputed tax payable by the authority in respect of those expenses for the reporting period of the authority that includes that time is, for the purposes of subparagraph b of paragraph 1 of the second paragraph of section 279R13, the amount determined by the formula

A × (B - C).

For the purposes of this formula,

(1)  A is the tax rate set out in the first paragraph of section 16 of the Act;

(2)  B is the amount of those expenses; and

(3)  C is the total determined in respect of the authority for that reporting period in accordance with element C of the formula described in section 13 of the Games of Chance (GST/HST) Regulations (SOR/98-440).

O.C. 1470-2002, s. 7; O.C. 701-2013, s. 19.

279R27.1. If the gaming authority – in this section referred to as the “reporting authority” – is the distributor of another provincial gaming authority in relation to a game of chance conducted by or on behalf of the other authority, the following rules apply:

(1)  in applying sections 279R12 to 279R25 and Title I of the Act in determining the imputed tax payable on gaming expenses and the input tax credits of the reporting authority, any amount paid or payable by the reporting authority on behalf of the other authority in respect of the acquisition, or bringing into Québec, of property or a service for consumption, use or supply in relation to the conduct of the game is to be taken into account as if

(a)  the game were conducted by the reporting authority as part of the gaming activities of the reporting authority and not of the other authority;

(b)  the property or service were acquired, or brought into Québec, and the amount were paid or payable by the reporting authority on its own account and not by the other authority;

(c)  the rights to play or participate in the game were rights of the reporting authority and not of the other authority; and

(d)  persons, other than the reporting authority, acting as distributors of the other authority in relation to the game were distributors of the reporting authority, and not of the other authority, in relation to the game;

(2)  no amount that would, but for section 350.11 of the Act, be consideration for a supply by the reporting authority to the other authority in relation to the game is to be included in the total referred to in paragraph 1 of the second paragraph of section 279R15; and

(3)  no amount of a reimbursement paid or payable by the other authority to the reporting authority in respect of an expense incurred or to be incurred by the reporting authority that is attributable to the game is to be included in the total referred to in paragraph 1 of the fifth paragraph of section 279R13 or in paragraph 1 of the second paragraph of section 279R15.

O.C. 701-2013, s. 20.

279R28. The net tax for a reporting period of a corporation that is a subsidiary wholly-owned corporation of the gaming authority and that supplies to the authority, by way of lease, licence or similar arrangement, an immovable acquired by the authority for use as the authority’s head office is the amount that would be the corporation’s net tax for the period determined under sections 428 to 432 of the Act if the amount collectible by it as or on account of tax under section 16 of the Act in respect of each such supply of that immovable to the authority were the amount determined in accordance with section 279R29.

O.C. 1470-2002, s. 7.

279R29. Where a corporation that is a subsidiary wholly-owned corporation of the gaming authority makes a supply to the authority by way of lease, licence or similar arrangement, other than a supply to which sections 327.10 to 335 of the Act apply, of an immovable that the authority acquires for use as the authority’s head office, the tax payable in respect of the supply is deemed, for the purposes of sections 279R2 to 279R29 and for the purposes of Title I of the Act in determining the net tax of the corporation, to be the tax that would be payable in respect of the supply if the value of the consideration for the supply were the amount determined by the formula

A - B.

For the purposes of this formula,

(1)  A is the value of the consideration for the supply determined without reference to this section ; and

(2)  B is the total of all amounts each of which is determined by the formula

B.1 × B.2 × B.3.

For the purposes of this formula,

(1)  B.1 is an amount that is property tax payable by the corporation in respect of the property or consideration paid or payable by the corporation for a zero-rated supply, or an exempt supply of movable property or a service, other than a supply that would be deemed under section 350.11 of the Act not to be a supply if it were made to the authority instead of the corporation ;

(2)  B.2 is the extent, expressed as a percentage, to which the amount referred to in paragraph 1 is a cost to the corporation of making the supply of the immovable to the authority ; and

(3)  B.3 is the extent, expressed as a percentage, to which the authority acquires the supply of the immovable for use as the authority’s head office.

O.C. 1470-2002, s. 7; O.C. 1105-2014, s. 3.

287.3R1. (Revoked).

O.C. 1470-2002, s. 8; O.C. 204-2020, s. 3.

287.3R2. (Revoked).

O.C. 1470-2002, s. 8; O.C. 204-2020, s. 3.

CHANGE IN THE USE OF A ROAD VEHICLE

288.2R1. (Revoked).

O.C. 1108-95, s. 5; O.C. 1635-96, s. 13.

288.2R2. (Revoked).

O.C. 1108-95, s. 5; O.C. 1635-96, s. 13.

BENEFIT AMOUNT

290R1. For the purposes of subparagraph b of subparagraph 2 of the first paragraph of section 290 of the Act, the prescribed percentage of the total consideration is 6%.

O.C. 1451-2000, s. 4; O.C. 134-2009, s. 2; O.C. 1303-2009, s. 1; O.C. 1176-2010, s. 1; O.C. 390-2012, s. 12.

SPECIFIED CORPOREAL MOVABLE PROPERTY

300.2R1. For the purposes of section 300.2 of the Act, the prescribed amount in respect of specified corporeal movable property is

(1)  where the property is a drawing, a print, an etching, a sculpture, a painting or other similar work of art, $2,000;

(2)  where the property is jewellery, $2,000;

(3)  where the property is a rare folio, a rare book, or a rare manuscript, $2,000;

(4)  where the property is a stamp, the face value of the stamp; and

(5)  where the property is a coin, zero.

O.C. 1451-2000, s. 4; O.C. 701-2013, s. 21.

301.1R1. For the purposes of section 301.1 of the Act, the prescribed amount in respect of specified corporeal movable property is the amount prescribed by section 300.2R1 in respect of the property.

O.C. 1451-2000, s. 4.

301.3R1. For the purposes of section 301.3 of the Act, the prescribed amount in respect of specified corporeal movable property is the amount prescribed by section 300.2R1 in respect of the property.

O.C. 1451-2000, s. 4.

323.3R1. For the purposes of section 323.3 of the Act, the prescribed amount in respect of specified corporeal movable property is the amount prescribed by section 300.2R1 in respect of the property.

O.C. 1451-2000, s. 4.

324.1R1. For the purposes of section 324.1 of the Act, the prescribed amount in respect of specified corporeal movable property is the amount prescribed by section 300.2R1 in respect of the property.

O.C. 1451-2000, s. 4.

324.3R1. For the purposes of section 324.3 of the Act, the prescribed amount in respect of specified corporeal movable property is the amount prescribed by section 300.2R1 in respect of the property.

O.C. 1451-2000, s. 4.

CLOSELY RELATED CORPORATION

332R1. For the purposes of section 332R2, the expression “specified share” means an issued and outstanding share of the capital stock of a corporation having full voting rights under all circumstances. (action déterminée)

O.C. 1607-92, s. 332R1.

332R2. For the purposes of section 332 of the Act, any other corporation is a prescribed corporation in relation to a particular corporation if

(1)  it is the case that

(a)  the specified shares of the other corporation, each of which meets the following conditions, represent not less than 90% of the total value and number of all such shares:

i.  it is owned by the particular corporation,

ii.  it is owned by a corporation that is closely related to the particular corporation by reason of paragraph 1 of section 332 of the Act,

iii.  it is owned by any of the persons described in subparagraph 1 of the second paragraph, or

iv.  it cannot be traded on a stock exchange and is held in trust for the benefit of the other corporation or of an employee referred to in subparagraph a of subparagraph 1 of the second paragraph and the beneficial ownership of which by the employee arose in respect of the employment of the employee;

(b)  the specified shares of the other corporation, each of which is owned by a corporation referred to in subparagraph i or ii of subparagraph a, represent not less than 50% of the total value and number of all such shares; and

(c)  the particular corporation would hold qualifying voting control in respect of the other corporation if the particular corporation were to own

i.  the specified shares of the other corporation that are referred to in subparagraphs i to iv of subparagraph a, and

ii.  the issued and outstanding shares of the capital stock of the other corporation that are not specified shares and that would be referred to in subparagraphs i to iv of subparagraph a if they were specified shares; or

(2)  qualifying voting control in respect of the other corporation is held by, and not less than 90% of the total value and number of all specified shares of the other corporation are owned by,

(a)  the particular corporation;

(b)  a corporation that is closely related to the particular corporation by reason of paragraph 1 of section 332 of the Act; or

(c)  a corporation that is a prescribed corporation in relation to the particular corporation by reason of subparagraph 1.

For the purposes of subparagraph iii of subparagraph a of subparagraph 1 of the first paragraph,

(1)  the persons referred to in that subparagraph iii are

(a)  an employee of the other corporation, of a corporation that is closely related to the other corporation by reason of paragraph 1 of section 332 of the Act or of a corporation referred to in subparagraph i or ii of subparagraph a of subparagraph 1 of the first paragraph; or

(b)  a corporation in respect of which the employees referred to in subparagraph a hold qualifying voting control and own not less than 90% of the total value and number of all specified shares; and

(2)  the specified shares of the corporation referred to in subparagraph b of subparagraph 1, or of the other corporation, as the case may be, that are owned by employees referred to in subparagraph 1 are shares that must not be traded on a stock exchange and the ownership of which by the employees must arise in respect of their employment.

O.C. 1607-92, s. 332R2; O.C. 1635-96, s. 14; O.C. 1466-98, s. 3; O.C. 229-2014, s. 9; S.Q. 2020, c. 16, s. 256.

332R3. For the purposes of section 332 of the Act, another corporation is a prescribed corporation in relation to a particular corporation that is a credit union, if the other corporation is a registrant resident in Canada and is

(1)  CDSL Canada Limited; or

(2)  CUE Datawest Ltd.

O.C. 321-2017, s. 8.

JOINT VENTURE

346R1. For the purposes of section 346 of the Act, the following activities are prescribed activities:

(1)  the construction of an immovable, including feasibility studies, design work, development activities and the tendering of bids undertaken in furtherance of a joint venture for the construction of an immovable;

(2)  subject to section 346R2, the exercise of the rights or privileges or the performance of the duties or obligations related to ownership of an interest in an immovable, including related construction or development activities, the purpose of which is to derive revenue from such ownership by way of sale, lease, licence or a similar arrangement;

(3)  the marketing by the operator of a joint venture, under any agreement between the operator and a co-venturer, of all or part of the co-venturer’s share of the output of the joint venture, provided that the output arises from an activity conducted under the agreement referred to in section 346 of the Act;

(4)  the transportation of natural gas liquids by means of a pipeline that operates as a common carrier of natural gas liquids;

(5)  the operation of a facility that is used to generate electricity;

(6)  the operation of a transmission line that is used to transmit electrical power;

(7)  the processing of output – in this paragraph referred to as the “refinement” – that arises from the exploration or exploitation of a timber resource, including any jointly conducted exploration or exploitation activity of which the output is processed under the agreement referred to in section 346 of the Act in respect of the refinement and the marketing of the processed or unprocessed output that arises from that activity;

(8)  the production of a fertilizer and its marketing;

(9)  the disposal of waste, including the collection and transportation of waste that is in furtherance of that disposal;

(10)  the exercise of rights or privileges, or the performance of obligations, of ownership of an interest in an animal for the purposes of deriving revenue from prize-winning, stud service fees or sale;

(11)  the maintenance of a road, other than maintenance that is an exempt supply;

(12)  the operation and maintenance of the North Warning System;

(13)  the operation of a farming business within the meaning of the Taxation Act (chapter I-3);

(14)  the production of liquid methanol from natural gas;

(15)  the generation and recording of seismic data; and

(16)  the operation of a lumber, plywood, shake and shingle, pulp, paper or similar wood processing facility.

O.C. 1607-92, s. 346R1; O.C. 701-2013, s. 22.

346R2. Paragraph 2 of section 346R1 does not apply to an activity undertaken in furtherance of a joint venture pertaining to an immovable other than a residential complex where the following conditions are fulfilled:

(1)  a person that is a participant in the joint venture or is related to or associated with such a person uses all or a part of the immovable otherwise than exclusively in the course of a commercial activity;

(2)  the person referred to in paragraph 1 is not the recipient of a taxable supply of a right that entitles him to so use the immovable, to occupy it or to possess it, or if he is the recipient of such a supply, he does not pay tax in respect of that supply or he pays that tax calculated on consideration that is less than the fair market value of the use, occupation or possession of the immovable.

O.C. 1607-92, s. 346R2.

PRESCRIBED MANDATARIES

346.1R1. For the purposes of section 346.1 of the Act, the mandataries of the Gouvernement du Québec, except the entities listed in Schedule III and government departments, are prescribed mandataries.

O.C. 1463-2001, s. 20; O.C. 1105-2014, s. 4.

REPORTING INSTITUTION

350.0.2R1. For the purposes of section 350.0.2 of the Act, a selected listed financial institution that is an investment plan within the meaning of section 433.15.1 of the Act is a prescribed person.

O.C. 320-2017, s. 2.

RESTAURANT SERVICES — SALES RECORDING MODULE

O.C. 642-2010, s. 1; O.C. 1456-2023, s. 1.

350.51R1. For the purposes of sections 350.51R3 to 350.51R10,

“goods and services tax paid or payable” means the tax that has become payable or, if it has not become payable, has been paid under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15);

“tax paid or payable” means the tax that has become payable or, if it has not become payable, has been paid.

O.C. 642-2010, s. 1; O.C. 586-2015, s. 1.

350.51R2. For the purposes of the first paragraph of section 350.51 of the Act in respect of an operator of an establishment providing restaurant services that is not a registrant, sections 350.51R3 and 350.51R4 list the information that is the prescribed information contained on the invoice.

For the purposes of the first paragraph of section 350.51 of the Act in respect of an operator of an establishment providing restaurant services that is a registrant, sections 350.51R5 to 350.51R7 list the information that is the prescribed information contained on the invoice.

For the purposes of the second paragraph of section 350.51 of the Act in respect of an operator of an establishment providing restaurant services that is not a registrant, sections 350.51R7.1 and 350.51R7.3 list the information that is the prescribed information contained on the invoice.

For the purposes of the second paragraph of section 350.51 of the Act in respect of an operator of an establishment providing restaurant services that is a registrant, sections 350.51R7.2 and 350.51R7.3 list the information that is the prescribed information contained on the invoice.

O.C. 642-2010, s. 1; O.C. 586-2015, s. 2.

350.51R3. Where the operator of an establishment providing restaurant services is not a registrant, the following is the prescribed information:

(1)   the name of the establishment providing restaurant services determined, where applicable, by the Minister under section 34 of the Tax Administration Act (chapter A-6.002), the name declared to the enterprise registrar or, if no name has been so declared, the name under which the operator carries on business;

(2)  the address of the establishment providing restaurant services;

(3)  the date on which the invoice was prepared;

(4)  a unique invoice identification number;

(5)  a sufficiently detailed description of each food and each beverage supplied;

(6)  the amount paid or payable by the recipient in respect of each food or beverage referred to in paragraph 5 or, if the food or beverage is provided free of charge, mention to that effect; and

(7)  the total amount paid or payable for the supply.

O.C. 642-2010, s. 1; O.C. 586-2015, s. 3.

350.51R4. For the purposes of paragraph 5 of section 350.51R3, mention of a buffet or a salad bar or a similar mention is a sufficiently detailed description if food, a beverage or a combination of food and beverages is made available at a table by the operator of an establishment providing restaurant services for self-service by the recipient.

Mention of a fixed-price menu or a menu of the day or another general mention is also a sufficiently detailed description if it clearly refers to a food, a beverage or combination of food and beverages specified in a menu or other similar document, kept by the operator, that states the price payable on a specific date.

O.C. 642-2010, s. 1.

350.51R5. Where the operator of an establishment providing restaurant services is a registrant, the prescribed information that the invoice must contain is the following, other than for the case described in section 350.51R7:

(1)  the information required under paragraphs 5 and 6 of section  350.51R3;

(2)  the date, hour and minute of issue of the invoice;

(3)  a number identifying the invoice and meeting the conditions set out in section 350.51R6;

(4)  the value of the consideration paid or payable in respect of the supply;

(5)  the registration number assigned to the operator pursuant to subsection 241(1) of the Excise Tax Act (R.S.C. 1985, c. E-15);

(6)  the registration number assigned to the operator pursuant to section 415 or 415.0.6 of the Act;

(7)  a row of 42 equal signs (=) immediately preceding the information required under paragraphs 8 to 19;

(8)  the total of the goods and services tax paid or payable for the supply;

(9)  the total of the tax paid or payable for the supply;

(10)  the total amount for the supply that consists of the tax paid or payable, the goods and services tax paid or payable and the value of the consideration paid or payable in respect of the supply;

(11)  mention that the document is an original invoice, a reprinted invoice, a revised invoice, a credit note or that the operator has received payment, as the case may be;

(12)  for a revised invoice, mention of the number of invoices already produced that the revised invoice replaces;

(13)  a two-dimensional PDF417 barcode;

(14)  the date, hour, minute and second of the invoice printing;

(15)  the number of the device referred to in section 350.52 of the Act assigned by the Minister to the operator at the time the device is activated;

(16)  a sequential number, based on one or more series, identifying the invoice and linked by a dash to the information required under paragraph 15;

(17)  the information required under paragraphs 1 and 2 of section 350.51R3;

(18)  a row of 4 to 42 special characters; and

(19)  a row of 42 equal signs (=) immediately following the information required under paragraphs 7 to 18.

The information required under subparagraphs 7 to 19 of the first paragraph are generated in that order by the device referred to in section 350.52 of the Act.

However, for the period, if applicable, preceding the date on which sections 350.52 to 350.55 of the Act respecting the Québec sales tax (chapter T-0.1) take effect in respect of an operator of an establishment providing restaurant services, that is a registrant, or of an establishment of such an operator, as the case may be, section 350.51R5 of the Regulation is to be read as follows:

“350.51R5. Where the operator of an establishment providing restaurant services is a registrant, the prescribed information that the invoice must contain is the following:

(1) the information required under paragraphs 1 to 6 of section 350.51R3;

(2) the partial total of the value of the consideration paid or payable in respect of the supply that is not the goods and services tax paid or payable for the supply;

(3) the registration number assigned to the operator pursuant to subsection 241(1) of the Excise Tax Act (R.S.C. 1985, c. E-15);

(4) the registration number assigned to the operator pursuant to section 415 of the Act;

(5) the total of the goods and services tax paid or payable for the supply;

(6) the total of the tax paid or payable for the supply; and

(7) the total amount for the supply that is both the tax paid or payable and the value of the consideration paid or payable in respect of the supply.”.

O.C. 642-2010, ss. 1 and 3; O.C. 701-2013, s. 23; O.C. 321-2017, s. 9.

350.51R6. The number referred to in subparagraph 3 of the first paragraph of section 350.51R5 must meet the following conditions:

(1)  it must be solely composed of American Standard Code for Information Interchange (ASCII) characters;

(2)  it must be composed of 1 to 10 characters;

(3)  the characters must not be an ASCII code number from 0 to 31 (control characters), 34 (right quotation mark), 38 (ampersand), 60 (less-than) or 127 (control character);

(4)  the first and last characters cannot be ASCII code number 32 (space); and

(5)  at least one of the characters must be an ASCII code number from 48 to 57, 65 to 90 or 97 to 122 (alphanumerical characters).

O.C. 642-2010, s. 1.

This section comes into force on 1 November 2011 or on the earliest of the dates set in accordance with paragraphs a to c enacted by section 5 of Order in Council 642-2010 dated 7 July 2010, in respect of each operator of an establishment providing restaurant services to which the paragraphs apply, if the date precedes 1 November 2011. (O.C. 642-2010, 2010 G.O. 2, 2246).

350.51R7. Where the operator of an establishment providing restaurant services is a registrant and makes a supply in connection with a group event pursuant to a written agreement relating to the supply, the prescribed information is the following:

(1)  the information required under subparagraphs 2, 3, 5 and 6 of the first paragraph of section 350.51R5;

(2)  a unique reference number entered on the written agreement by the operator;

(3)  the estimated value of the consideration payable in respect of the supply;

(4)  the date or dates of the group event;

(5)  the estimated maximum number of persons attending the event;

(6)  a row of 42 equal signs (=) immediately preceding the information required under paragraphs 7 to 12;

(7)  mention that the event is a group event;

(8)  a two-dimensional PDF417 barcode;

(9)  the information required under subparagraphs 14, 15 and 16 of the first paragraph of section 350.51R5;

(10)  the information required under paragraphs 1 and 2 of section 350.51R3;

(11)  the information required under subparagraph 18 of the first paragraph of section 350.51R5; and

(12)  a row of 42 equal signs (=) immediately following the information required under paragraphs 6 to 11.

The information required under subparagraphs 6 to 12 of the first paragraph are generated in that order by the device referred to in section 350.52 of the Act.

O.C. 642-2010, s. 1; O.C. 701-2013, s. 24; O.C. 586-2015, s. 4.

350.51R7.1. The prescribed information for the purposes of the second paragraph of section 350.51 of the Act is the following where the operator is not a registrant:

(1)  the information required under paragraphs 1 to 4 of section 350.51R3;

(2)  a sufficiently detailed description of each property or service supplied;

(3)  where an admission or payment of another property or service entitles the recipient to one or more beverages,

(a)  a mention to the effect that the property or service includes the supply of a beverage;

(b)  a mention concerning the number of beverages included; and

(c)  a sufficiently detailed description of each beverage included;

(4)  the amount paid or payable by the recipient in respect of each property or service supplied or, if the property or service is provided free of charge, mention to that effect; and

(5)  the total amount paid or payable for the supply.

O.C. 586-2015, s. 5.

350.51R7.2. The prescribed information for the purposes of the second paragraph of section 350.51 of the Act is the following where the operator is a registrant, except in the cases described in section 350.52.2R1:

(1)  a sufficiently detailed description of each property or service supplied;

(2)  where an admission or payment of another property or service entitles the recipient to one or more beverages,

(a)  a mention to the effect that the property or service includes the supply of a beverage;

(b)  a mention concerning the number of beverages included; and

(c)  a sufficiently detailed description of each beverage included;

(3)  the amount paid or payable by the recipient in respect of each property or service supplied or, if the property or service is provided free of charge, mention to that effect;

(4)  the date, hour and minute of issue of the invoice;

(5)  a number identifying the invoice and meeting the conditions set out in section 350.51R6;

(6)  the value of the consideration paid or payable in respect of the supply;

(7)  the registration number assigned to the operator pursuant to subsection 1 or 1.5 of section 241 of the Excise Tax Act (R.S.C. 1985, c. E-15);

(8)  the registration number assigned to the operator pursuant to section 415 or 415.0.6 of the Act;

(9)  a row of 42 equal signs (=) immediately preceding the information required under subparagraphs 10 to 21;

(10)  the total of the goods and services tax paid or payable for the supply;

(11)  the total of the tax paid or payable for the supply;

(12)  the total amount for the supply that consists of the tax paid or payable, the goods and services tax paid or payable and the value of the consideration paid or payable in respect of the supply;

(13)  mention that the document is an original invoice, a reprinted invoice, a revised invoice, a credit note or that the operator has received payment, as the case may be;

(14)  for a revised invoice, mention of the number of invoices already produced that the revised invoice replaces;

(15)  a two-dimensional PDF417 barcode;

(16)  the date, hour, minute and second of the invoice printing;

(17)  the number of the device referred to in section 350.52 of the Act assigned by the Minister to the operator at the time the device is activated;

(18)  a sequential number, based on one or more series, identifying the invoice and linked by a dash to the information required under subparagraph 17;

(19)  the information required under paragraphs 1 and 2 of section 350.51R3;

(20)  a row of 4 to 42 special characters; and

(21)  a row of 42 equal signs (=) immediately following the information required under subparagraphs 9 to 20.

The information required under subparagraphs 9 to 21 of the first paragraph are generated in that order by the device referred to in section 350.52 of the Act.

O.C. 586-2015, s. 5; O.C. 321-2017, s. 10.

350.51R7.3. For the purposes of subparagraph c of paragraph 3 of section 350.51R7.1 and subparagraph c of subparagraph 2 of the first paragraph of section 350.51R7.2, mention of consumption, bottle, glass or another general mention is a sufficiently detailed description if it refers to a beverage that is clearly described in a menu or other similar document, kept by the operator, that states the price payable on a specific date.

O.C. 586-2015, s. 5.

350.51R8. For the purposes of the first and fourth paragraphs of section 350.51 of the Act, sections 350.51R9 and 350.51R10 list the cases and prescribed conditions in respect of which an operator of an establishment providing restaurant services is not required to provide an invoice without delay after preparing it.

O.C. 642-2010, s. 1; O.C. 586-2015, s. 6.

350.51R9. Where the operator of an establishment providing restaurant services makes a supply of meals to be consumed by a group of persons pursuant to a written agreement relating to the supply, the operator may, as soon as possible after the group event, provide an invoice insofar as it is provided to the recipient with another document requesting payment; the operator is to retain a copy of the invoice and other document with the written agreement.

O.C. 642-2010, s. 1.

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.

350.51.1R1. The prescribed information for the purposes of the first paragraph of section 350.51.1 of the Act is the following where the person referred to in that section is not a registrant:

(1)  the name of the establishment determined, where applicable, by the Minister under section 34 of the Tax Administration Act (chapter A-6.002), the name declared to the enterprise registrar or, if no name has been so declared, the name under which the person carries on business;

(2)  the address of the establishment;

(3)  the information required under paragraphs 3 and 4 of section 350.51R3; and

(4)  the information required under paragraphs 2 to 5 of section 350.51R7.1.

O.C. 586-2015, s. 7.

350.51.1R2. The prescribed information for the purposes of the first paragraph of section 350.51.1 of the Act is the following where the person referred to in that section is a registrant:

(1)  the information required under subparagraphs 1 to 3 of the first paragraph of section 350.51R7.2;

(2)  the information required under subparagraphs 2 to 4 of the first paragraph of section 350.51R5;

(3)  the registration number assigned to the person pursuant to subsection 1 or 1.5 of section 241 of the Excise Tax Act (R.S.C. 1985, c. E-15);

(4)  the registration number assigned to the person pursuant to section 415 or 415.0.6 of the Act;

(5)  a row of 42 equal signs (=) immediately preceding the information required under subparagraphs 6 to 13;

(6)  the information required under subparagraphs 8 to 10 of the first paragraph of section 350.51R5;

(7)  mention that the document is an original invoice, a reprinted invoice, a revised invoice, a credit note or that the person has received payment, as the case may be;

(8)  the information required under subparagraphs 12 to 14 of the first paragraph of section 350.51R5;

(9)  the number of the device referred to in section 350.52.1 of the Act assigned by the Minister to the person at the time the device is activated;

(10)  a sequential number, based on one or more series, identifying the invoice and linked by a dash to the information required under subparagraph 9;

(11)  the information required under paragraphs 1 and 2 of section 350.51.1R1;

(12)  a row of 4 to 42 special characters; and

(13)  a row of 42 equal signs (=) immediately following the information required under subparagraphs 5 to 12.

The information required under subparagraphs 5 to 13 of the first paragraph are generated in that order by the device referred to in section 350.52.1 of the Act.

O.C. 586-2015, s. 7; O.C. 321-2017, s. 11.

350.51.1R3. Where the person referred to in the first paragraph of section 350.51.1 of the Act is a registrant and makes a supply in connection with a group event pursuant to a written agreement relating to the supply, the prescribed information is the following:

(1)  the information required under subparagraphs 4, 5, 7 and 8 of the first paragraph of section 350.51R7.2;

(2)  a unique reference number entered on the written agreement by the person;

(3)  the estimated value of the consideration payable in respect of the supply;

(4)  the date or dates of the group event;

(5)  the estimated maximum number of persons attending the event;

(6)  a row of 42 equal signs (=) immediately preceding the information required under subparagraphs 7 to 12;

(7)  mention that the event is a group event;

(8)  the information required under subparagraphs 13 and 14 of the first paragraph of section 350.51R5;

(9)  the information required under subparagraphs 9 and 10 of the first paragraph of section 350.51.1R2;

(10)  the information required under paragraphs 1 and 2 of section 350.51.1R1;

(11)  the information required under subparagraph 12 of the first paragraph of section 350.51.1R2; and

(12)  a row of 42 equal signs (=) immediately following the information required under subparagraphs 6 to 11.

The information required under subparagraphs 6 to 12 of the first paragraph are generated in that order by the device referred to in section 350.52.1 of the Act.

O.C. 586-2015, s. 7.

350.51.1R4. For the purposes of section 350.51.1 of the Act, section 350.51.1R5 lists the cases and prescribed conditions in respect of which a person is not required to provide an invoice without delay after preparing it.

O.C. 586-2015, s. 7.

350.51.1R5. The person making a supply for a group of persons pursuant to a written agreement relating to the supply may, as soon as possible after the group event, provide an invoice insofar as it is provided to the recipient with another document requesting payment; the person is to retain a copy of the invoice and other document with the written agreement.

O.C. 586-2015, s. 7.

350.51.1R6. For the purposes of the second paragraph of section 350.51.1 of the Act, an operator must declare the entering into, modification or expiry of a contract referred to in the first paragraph of that section within 30 days after the entering into, modification or expiry of the contract.

O.C. 586-2015, s. 7.

350.52R1. For the purposes of the first paragraph of section 350.52 of the Act, a device listed in Schedule IV, containing all the software components furnished for that purpose by the Minister, and their updates, is a prescribed device.

For the purposes of section 350.52 of the Act and in the circumstances provided for in sections 350.56 and 350.56.1 of the Act, a device referred to in Schedule IV need not contain all the software components furnished for that purpose by the Minister, and their updates, to be a prescribed device.

O.C. 642-2010, s. 1; O.C. 586-2015, s. 8.

350.52R2. For the purposes of the second paragraph of section 350.52 of the Act, sections 350.52R3 and 350.52R3.1 list the information that is the prescribed information concerning an operation relating to an invoice or the supply of a meal.

O.C. 642-2010, s. 1; O.C. 586-2015, s. 9.

350.52R3. Other than for the case described in section 350.51R7, the prescribed information is the following:

(1)  the method or methods of payment used by the recipient to pay the invoice, such as cash, credit card, debit card, or any combination of such methods, or if applicable, mention of another means of payment;

(2)  when an order is processed and the registration and payment take place at the same time, mention that the operation is a counter order;

(3)  mention of the word “addition”, in the case of an invoice prepared before payment, with reference to an earlier invoice if it is related to that invoice, and mention of the words “reçu de fermeture” if payment has been received by the operator;

(4)  for a training activity involving a fictitious supply, mention to that effect and that a printed document, if any, must not be provided to the patron; and

(5)  mention of the date, hour, minute and second relating to information referred to in paragraphs 1 to 4.

O.C. 642-2010, s. 1.

350.52R3.1. For the purposes of the second paragraph of section 350.52 of the Act, at the time of the entering of the information relating to payment of a supply, the use of “Other” as a means of payment is permitted before the payment is received by an operator of an establishment providing restaurant services referred to in the second paragraph of section 350.51 of the Act in relation to 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.

O.C. 586-2015, s. 10.

350.52.1R1. For the purposes of the first paragraph of section 350.52.1 of the Act, a device listed in Schedule IV, containing all the software components furnished for that purpose by the Minister, and their updates, is a prescribed device.

For the purposes of section 350.52.1 of the Act and in the circumstances provided for in sections 350.56 and 350.56.1 of the Act, a device referred to in Schedule IV need not contain all the software components furnished for that purpose by the Minister, and their updates, to be a prescribed device.

O.C. 586-2015, s. 10.

350.52.1R2. For the purposes of the second paragraph of section 350.52.1 of the Act, section 350.52.1R3 lists the information that is the prescribed information concerning an operation relating to an invoice or a supply.

O.C. 586-2015, s. 10.

350.52.1R3. Other than the case described in section 350.52.2R1, the prescribed information is the information listed in paragraphs 1 to 5 of section 350.52R3.

O.C. 586-2015, s. 10.

350.52.2R1. The prescribed information to be entered by an operator for the purposes of section 350.52.2 of the Act is the following:

(1)  the information required under subparagraphs 4, 5, 7 and 8 of the first paragraph of section 350.51R7.2;

(2)  a unique reference number entered on the written agreement by the operator;

(3)  the estimated value of the consideration payable in respect of the supply;

(4)  the date or dates of the supply of the property or service by the person;

(5)  a row of 42 equal signs (=) immediately preceding the information required under subparagraphs 6 to 11;

(6)  a mention of the expression “group event”;

(7)  a two-dimensional PDF417 barcode;

(8)  the information required under subparagraphs 16 to 18 of the first paragraph of section 350.51R7.2;

(9)  the information required under paragraphs 1 and 2 of section 350.51R3;

(10)  a row of 4 to 42 special characters; and

(11)  a row of 42 equal signs (=) immediately following the information required under subparagraphs 5 to 10.

The information required under subparagraphs 5 to 11 of the first paragraph are generated in that order by the device referred to in section 350.52 of the Act.

O.C. 586-2015, s. 10.

350.53R1. For the purposes of the second paragraph of section 350.53 of the Act, sections 350.53R2 to 350.53R4 list the cases and prescribed conditions where a document may be provided to a recipient.

O.C. 642-2010, s. 1.

350.53R2. The original or a copy of the written agreement for the supply referred to in section 350.51R7 or 350.51.1R3, or any other document requesting payment of the consideration for the supply may be provided to the recipient.

O.C. 642-2010, s. 1; O.C. 586-2015, s. 11.

350.53R3. A document may be provided to the recipient to allow the recipient to claim an input tax refund or an input tax credit if the invoice has already been provided to the recipient, as long as the other document only completes the invoice and contains a reference to it.

O.C. 642-2010, s. 1.

350.53R4. A document may be provided to the recipient if the invoice has already been provided to the recipient and the invoice was printed on a day other than the day on which the document is provided.

O.C. 642-2010, s. 1.

350.54R1. For the purposes of section 350.54 of the Act, in respect of a prescribed device and for a reporting period, the prescribed report is not required to be produced by the registrant if the device was not in use throughout the entire reporting period and the Minister was so notified in accordance with the second paragraph of section 350.56.1 of the Act.

O.C. 642-2010, s. 1; O.C. 586-2015, s. 12.

350.54R2. For the purposes of section 350.54 of the Act, the prescribed periods correspond to calendar months.

O.C. 642-2010, s. 1.

350.54R3. For the purposes of section 350.54 of the Act, the prescribed time for producing a report for a reporting period is on or before the last day of the month following the end of the reporting period.

O.C. 642-2010, s. 1.

350.55R1. For the purposes of section 350.55 of the Act, the prescribed manner for a registrant to notify the Minister that a new seal has been affixed is to notify, by telephone, an employee at Revenu Québec as instructed on the Revenu Québec website.

O.C. 642-2010, s. 1; O.C. 390-2012, s. 13; O.C. 586-2015, s. 13; O.C. 117-2019, s. 1.

350.56R1. (Revoked).

O.C. 642-2010, s. 1; O.C. 586-2015, s. 14.

350.56R2. (Revoked).

O.C. 642-2010, s. 1; O.C. 586-2015, s. 14.

350.56R3. (Revoked).

O.C. 642-2010, s. 1; O.C. 586-2015, s. 14.

350.56R4. (Revoked).

O.C. 642-2010, s. 1; O.C. 586-2015, s. 14.

350.56.1R1. For the purposes of section 350.56.1 of the Act, sections 350.56.1R2 to 350.56.1R4 determine the prescribed manner of notifying the Minister.

O.C. 586-2015, s. 15.

350.56.1R2. For a person, the prescribed manner of notifying the Minister is to use the software provided for that purpose on the Revenu Québec website, when the person activates, deactivates, initializes, maintains or updates a device referred to in sections 350.52 and 350.52.1 of the Act or, in respect of such a device,

(1)  reactivates the device;

(2)  cancels or reinitializes the password used by an operator or a person;

(3)  updates a software component; or

(4)  updates the information required under paragraphs 1 and 2 of section 350.51R3, subparagraphs 5 and 6 of the first paragraph of section 350.51R5, paragraphs 1 and 2 of section 350.51.1R1 and subparagraphs 3 and 4 of the first paragraph of section 350.51.1R2.

O.C. 586-2015, s. 15; O.C. 1182-2017, s. 1.

350.56.1R3. For a registrant, the prescribed manner of notifying the Minister when a device referred to in sections 350.52 and 350.52.1 of the Act has been deactivated, reactivated or initialized is to notify, by telephone, an employee at Revenu Québec as instructed on the Revenu Québec website.

O.C. 586-2015, s. 15; O.C. 117-2019, s. 2.

350.56.1R4. For the manufacturer of the device referred to in section 350.52 or 350.52.1 of the Act, the prescribed manner of notifying the Minister is to notify the Minister in the manner provided for in the written agreement entered into with the Minister, when the manufacturer has installed or affixed a seal on the device or has made a repair or carried out other work agreed on with the Minister.

O.C. 586-2015, s. 15.

RESTAURANT SERVICES — SALES RECORDING SYSTEM

O.C. 1456-2023, s. 2.

350.60.4R1. For the purposes of this section, sections 350.60.4R2 to 350.60.4R14, and Schedules V and VI where those Schedules apply in respect of the operator of an establishment providing restaurant services,

“closing receipt” means

(1)  either of the following invoices:

(a)  an invoice produced when the amount determined in subparagraph 28 of the first paragraph of Schedule V, if applicable, or in subparagraph 26 of that first paragraph was paid to the operator, was charged to the recipient’s account, or was paid in part to the operator, the balance being charged to the recipient’s account;

(b)  an invoice produced before payment to the operator, in connection with the supply of a beverage provided without food in a place referred to in the second paragraph of section 350.60.4 of the Act, if the invoice contains a mention that the method of payment is unknown; or

(2)  a transaction executed after the production of an original invoice to indicate the method of payment used by the recipient to pay the amount determined in subparagraph 28 of the first paragraph of Schedule V, if applicable, or in subparagraph 26 of that first paragraph, or to indicate that the amount was charged to the recipient’s account or was paid in part to the operator, the balance being charged to the recipient’s account;

“goods and services tax paid or payable” means the tax that has become payable or, if it has not become payable, has been paid under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15);

“original invoice” means an invoice produced before payment, other than an invoice described in subparagraph b of paragraph 1 of the definition of “closing receipt”;

“sales recording system” means a device containing software previously certified by the Minister and the version used is permitted by the Minister;

“tax paid or payable” means the tax that has become payable or, if it has not become payable, has been paid.

O.C. 1456-2023, s. 2.

350.60.4R2. For the purposes of subparagraph 1 of the first, second and fourth paragraphs of section 350.60.4 of the Act, the prescribed manner for sending the information referred to in section 350.60.4R3 to the Minister is to

(1)  use a sales recording system and a digital certificate issued by the Minister; and

(2)  send the information by electronic filing via the online services made available for the purpose by the Minister, using the sales recording system.

O.C. 1456-2023, s. 2.

350.60.4R3. The prescribed information to be sent to the Minister by the operator of an establishment providing restaurant services is,

(1)  for the purposes of subparagraph 1 of the first and second paragraphs of section 350.60.4 of the Act, the information required under subparagraphs 1, 3 to 6, 10, 15, 17, 19, 21 to 30, 72 to 77, 79 to 86 and 88 to 91 of the first paragraph of Schedule V; and

(2)  for the purposes of subparagraph 1 of the fourth paragraph of section 350.60.4 of the Act,

(a)  the information required under subparagraphs 23, 72 and 74 of the first paragraph of Schedule V that relates to the transaction corresponding to the closing receipt or, if applicable, to the corrected closing receipt; and

(b)  the information required under subparagraphs 1, 3 to 6, 10, 15, 17, 19, 29 to 38, 72 to 77, 79 to 86 and 88 to 91 of the first paragraph of Schedule V that relates to the adjustment, refund or credit.

For the purposes of the first paragraph, at the time the information is sent, the transaction header must contain the information required under subparagraphs 17, 19 and 90 to 101 of the first paragraph of Schedule V.

Despite subparagraph a of subparagraph 2 of the first paragraph, the information required under subparagraphs 23, 72 and 74 of the first paragraph of Schedule V that relates to the transaction corresponding to the production of an original invoice or, if applicable, of the revised original invoice, may be sent to the Minister if the information that relates to the transaction corresponding to the closing receipt is no longer available in the sales recording system.

For the purposes of this section, information that does not appear in the appropriate place in the sales recording system is deemed not to have been sent to the Minister.

O.C. 1456-2023, s. 2.

350.60.4R4. If, in connection with the supply of a meal, property or service, information referred to in subparagraph 1 of the first paragraph of section 350.60.4R3 was sent to the Minister by the operator of an establishment providing restaurant services, no invoice was produced by the operator, and information must be added, modified or deleted in respect of the transaction, the operator must

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

(2)  send the information referred to in subparagraph 1 of the first paragraph of section 350.60.4R3, after making the necessary modifications.

For the purposes of this section, information that does not appear in the appropriate place in the sales recording system is deemed not to have been sent to the Minister.

O.C. 1456-2023, s. 2.

350.60.4R5. If, in connection with a particular transaction, information to be sent under the first paragraph of section 350.60.4R3 was omitted, or is described in the second paragraph, the following rules apply:

(1)  if the particular transaction corresponds to the production of an original invoice, the operator of the establishment providing restaurant services must, without delay after becoming aware of the information,

(a)  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;

(b)  send the information referred to in subparagraph 1 of the first paragraph of section 350.60.4R3, after making the necessary corrections; and

(c)  subject to the fourth paragraph, provide an invoice to the recipient containing the information referred to in section 350.60.4R8;

(2)  if the particular transaction corresponds to a closing receipt,

(a)  the operator must, without delay after becoming aware of the information,

i.  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;

ii.  send the information required under subparagraphs 1, 5, 6, 10, 15, 17, 19, 21 to 30, 75 and 76 of the first paragraph of Schedule V; the information must be identical to the information already sent at the time of the particular transaction; and

iii.  send the information required under subparagraphs 3, 4, 72 to 74, 79 to 86 and 88 to 91 of the first paragraph of Schedule V that relates to the new transaction; and

(b)  the operator must, immediately after the new transaction referred to in subparagraph a,

i.  send the information required under subparagraphs 23, 72 and 74 of the first paragraph of Schedule V that is referred to in subparagraphs ii and iii of subparagraph a and allows the Minister to identify the new transaction referred to in that subparagraph a;

ii.  send the information referred to in subparagraph 1 of the first paragraph of section 350.60.4R3, after making the necessary corrections; and

iii.  provide an invoice to the recipient containing the information referred to in subparagraph 1 of the first paragraph of section 350.60.4R8, if the recipient is present;

(3)  if the particular transaction corresponds to the production of a credit note or relates to the issue of a debit note,

(a)  the operator must, without delay after becoming aware of the information,

i.  send the information required under subparagraphs 33, 72 and 74 of the first paragraph of Schedule V that relates to the particular transaction and allows the Minister to identify it;

ii.  send the information required under subparagraphs 1, 5, 6, 10, 15, 17, 19, 29 to 38, 75 and 76 of the first paragraph of Schedule V; the information must be identical to the information already sent at the time of the particular transaction; and

iii.  send the information required under subparagraphs 3, 4, 72 to 74, 79 to 86 and 88 to 91 of the first paragraph of Schedule V that relates to the new transaction; and

(b)  the operator must, immediately after the new transaction referred to in subparagraph a,

i.  send the information required under subparagraphs 33, 72 and 74 of the first paragraph of Schedule V that is referred to in subparagraphs ii and iii of subparagraph a and allows the Minister to identify the new transaction referred to in that subparagraph a;

ii.  send the information referred to in subparagraph b of subparagraph 2 of the first paragraph of section 350.60.4R3, after making the necessary corrections; and

iii.  if applicable, issue a credit note to the recipient containing the information referred to in subparagraph 2 of the first paragraph of section 350.60.4R8 if the recipient is present.

Information to which the first paragraph refers is

(1)  erroneous or incomplete information; or

(2)  information referred to in subparagraph a or b of subparagraph 29 of the first paragraph of Schedule V if, after the production of an original invoice, the amount determined in subparagraph 28 of that first paragraph, if applicable, or in subparagraph 26 of that first paragraph was paid to the operator, was charged to the recipient’s account, or was paid in part to the operator, the balance being charged to the recipient’s account, as applicable.

For the purposes of the first paragraph, at the time the information is sent, the transaction header must contain the information required under subparagraphs 17, 19 and 90 to 101 of the first paragraph of Schedule V.

The operator is not required to again provide the recipient with an invoice when subparagraphs a and b of subparagraph 1 of the first paragraph apply solely because of information referred to in subparagraph 2 of the second paragraph.

For the purposes of subparagraph ii of subparagraph a of subparagraph 2 of the first paragraph, the amounts referred to in subparagraphs 23 to 28 of the first paragraph of Schedule V must be expressed as negative amounts, except if the amount referred to in subparagraph 27 is negative, in which case it must be expressed as a positive amount.

For the purposes of subparagraph ii of subparagraph a of subparagraph 3 of the first paragraph, the amounts referred to in subparagraphs 33 to 38 of the first paragraph of Schedule V must be expressed as positive amounts, except if the amount referred to in subparagraph 37 is positive, in which case it must be expressed as a negative amount.

Subparagraph 2 of the first paragraph does not apply if the information is erroneous information referred to in subparagraph 1 of the second paragraph and relates to an amount charged or collected as or on account of tax in excess of the tax collectible or the tax calculated on the consideration for a supply, or on a portion of the consideration, that is later reduced.

For the purposes of this section, information that does not appear in the appropriate place in the sales recording system is deemed not to have been sent to the Minister.

O.C. 1456-2023, s. 2.

350.60.4R6. The prescribed time at which the operator of an establishment providing restaurant services is to send the information referred to in the first paragraph of section 350.60.4R3 to the Minister is the time that occurs, as applicable,

(1)  for the purposes of subparagraph 1 of the first or second paragraph of section 350.60.4 of the Act and subject to paragraph 3, without delay after becoming aware of information relating to the supply;

(2)  for the purposes of subparagraph 1 of the fourth paragraph of section 350.60.4 of the Act and subject to paragraph 3, without delay after the information is entered or, if a debit note is issued to the operator, without delay after the debit note is received; and

(3)  in the case referred to in the fourth paragraph of section 350.60.4R8, within 48 hours after the time referred to in subparagraph 72 of the first paragraph of Schedule V.

O.C. 1456-2023, s. 2.

350.60.4R7. For the purposes of subparagraph 2 of the first, second and fourth paragraphs of section 350.60.4 of the Act, the prescribed manner for the operator of an establishment providing restaurant services to produce an invoice or a credit note is to use a sales recording system.

Despite the first paragraph, in connection with the production of a credit note, the information required under subparagraph 19 of the first paragraph of Schedule VI may be entered on the credit note otherwise than by means of the sales recording system.

O.C. 1456-2023, s. 2.

350.60.4R8. The prescribed information an invoice or credit note produced by the operator of an establishment providing restaurant services must contain is,

(1)  for the purposes of subparagraph 2 of the first and second paragraphs of section 350.60.4 of the Act, the information required under subparagraphs 1, 3, 4, 7, 9, 10, 13, 15 to 17, 21 to 26 and 32 to 44 of the first paragraph of Schedule VI; and

(2)  for the purposes of subparagraph 2 of the fourth paragraph of section 350.60.4 of the Act, the information required under subparagraphs 1, 3 to 5, 7, 11, 12, 14 to 16, 18, 19, 21, 27 to 35 and 37 to 44 of the first paragraph of Schedule VI.

For the purposes of subparagraph 1 of the first paragraph, the information required under subparagraphs 21 to 26 and 32 to 43 of the first paragraph of Schedule VI must appear in that order on the invoice.

For the purposes of subparagraph 2 of the first paragraph, the information required under subparagraphs 21, 27 to 35 and 37 to 43 of the first paragraph of Schedule VI must appear in that order on the credit note.

Despite the first paragraph, the information required under subparagraphs 40 and 41 of the first paragraph of Schedule VI need not be indicated on the invoice or credit note if, for a reason beyond the operator’s control, the sales recording system cannot receive it, in which case the information missing on the invoice or credit note must be replaced by a mention that a communication problem has occurred.

O.C. 1456-2023, s. 2.

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.

350.60.4R10. The information to which subparagraph a of subparagraph 1 of the second paragraph of section 350.60.4R9 and subparagraph 2 of the third paragraph of that section refer is the information required under subparagraphs 1, 3 to 6, 10, 15, 17, 19, 21 to 30, 72 to 77, 79 to 86 and 88 to 91 of the first paragraph of Schedule V.

The information to which subparagraph i of subparagraph b of subparagraph 1 of the second paragraph of section 350.60.4R9 refers is the information required under subparagraphs 1, 3 to 6, 10, 15, 17, 19, 21, 29, 30, 39 to 45, 72 to 76, 79 to 86 and 88 to 91 of the first paragraph of Schedule V.

The information to which subparagraph ii of subparagraph b of subparagraph 1 of the second paragraph of section 350.60.4R9 refers is

(1)  the information required under subparagraphs 40, 72 and 74 of the first paragraph of Schedule V that relates to the transaction referred to in subparagraph i of subparagraph b of subparagraph 1 of the second paragraph of section 350.60.4R9; and

(2)  the information required under subparagraphs 1, 3 to 6, 10, 15, 17, 19, 21 to 30, 72 to 77, 79 to 86 and 88 to 91 of the first paragraph of Schedule V.

O.C. 1456-2023, s. 2.

350.60.4R11. If, in connection with a particular transaction, information referred to in the second paragraph of section 350.60.4R9 is erroneous or incomplete, or was omitted, and the particular transaction does not correspond to a closing receipt, the following rules apply:

(1)  in the case of information to be sent under subparagraph a of subparagraph 1 of the second paragraph of section 350.60.4R9 or subparagraph ii of subparagraph b of that subparagraph 1, the operator of the establishment providing restaurant services must, without delay after becoming aware of the information,

(a)  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;

(b)  send the information referred to in the first paragraph of section 350.60.4R10, after making the necessary corrections; and

(c)  provide an invoice to the recipient containing the information referred to in section 350.60.4R12;

(2)  in the case of information to be sent under subparagraph i of subparagraph b of subparagraph 1 of the second paragraph of section 350.60.4R9, the operator must, without delay after becoming aware of the information,

(a)  send the information required under subparagraphs 40, 72 and 74 of the first paragraph of Schedule V that relates to the particular transaction and allows the Minister to identify it; and

(b)  send the information referred to in the second paragraph of section 350.60.4R10, after making the necessary corrections.

If, in connection with a particular transaction, information referred to in the second paragraph of section 350.60.4R9 is erroneous or incomplete, or was omitted, and the particular transaction corresponds to a closing receipt, the operator must,

(1)  without delay after becoming aware of the information,

(a)  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;

(b)  send the information required under subparagraphs 1, 5, 6, 10, 15, 17, 19, 21 to 30, 75 and 76 of the first paragraph of Schedule V; the information must be identical to the information already sent at the time of the particular transaction; and

(c)  send the information required under subparagraphs 3, 4, 72 to 74, 79 to 86 and 88 to 91 of the first paragraph of Schedule V that relates to the new transaction; and

(2)  immediately after the new transaction referred to in subparagraph 1,

(a)  send the information required under subparagraphs 23, 72 and 74 of the first paragraph of Schedule V that is referred to in subparagraphs b and c of subparagraph 1 and allows the Minister to identify the new transaction referred to in that subparagraph 1;

(b)  send the information referred to in the first paragraph of section 350.60.4R10, after making the necessary corrections; and

(c)  provide an invoice to the recipient containing the information referred to in section 350.60.4R12.

For the purposes of the first and second paragraphs, at the time the information is sent, the transaction header must contain the information required under subparagraphs 17, 19 and 90 to 101 of the first paragraph of Schedule V.

For the purposes of subparagraph b of subparagraph 1 of the second paragraph, the amounts referred to in subparagraphs 23 to 28 of the first paragraph of Schedule V must be expressed as negative amounts, except if the amount referred to in subparagraph 27 is negative, in which case it must be expressed as a positive amount.

The second paragraph does not apply if the information is erroneous information and relates to an amount charged or collected as or on account of tax in excess of the tax collectible or the tax calculated on the consideration for a supply, or on a portion of the consideration, that is later reduced.

For the purposes of this section, information that does not appear in the appropriate place in the sales recording system is deemed not to have been sent to the Minister.

O.C. 1456-2023, s. 2.

350.60.4R12. For the purposes of subparagraph 2 of the second paragraph of section 350.60.4R9, the prescribed information an invoice must contain is the information required under subparagraphs 1, 3, 4, 7, 9, 10, 13, 15 to 17, 21 to 26 and 32 to 44 of the first paragraph of Schedule VI.

For the purposes of the first paragraph, the information required under subparagraphs 21 to 26 and 32 to 43 of the first paragraph of Schedule VI must appear in that order on the invoice.

Despite the first paragraph, the information required under subparagraphs 40 and 41 of the first paragraph of Schedule VI need not be indicated on the invoice if, for a reason beyond the control of the operator of the establishment providing restaurant services, the sales recording system cannot receive it, in which case the information missing on the invoice must be replaced by a mention that a communication problem has occurred.

O.C. 1456-2023, s. 2.

350.60.4R13. For the purposes of the first paragraph of section 350.60.4 of the Act, a supply by the operator of an establishment providing restaurant services of a beverage provided without food in a place referred to in the second paragraph of that section is a prescribed case.

In the 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 prescribed information to be sent to the Minister by the operator is the information required under subparagraphs 1, 3 to 6, 10, 15, 17, 19, 21 to 30, 72 to 77, 79 to 86 and 88 to 91 of the first paragraph of Schedule V;

(2)  for the purposes of subparagraph 2 of the first paragraph of section 350.60.4 of the Act,

(a)  the prescribed information an invoice must contain is the information required under subparagraphs 1, 3, 4, 7, 9, 10, 13, 15 to 17, 21 to 26 and 32 to 44 of the first paragraph of Schedule VI; and

(b)  the invoice must be provided to the recipient at the time the beverage is provided or, if later, at the time payment of the beverage is required.

The prescribed time at which the operator is to send the information referred to in subparagraph 1 of the second paragraph to the Minister is the time that occurs, as applicable,

(1)  subject to subparagraphs 2 and 3, without delay after becoming aware of information relating to the supply;

(2)  in the case referred to in the fifth paragraph and subject to subparagraph 3, without delay after the information is entered; and

(3)  in the case described in the seventh paragraph, within 48 hours after the time referred to in subparagraph 72 of the first paragraph of Schedule V.

For the purposes of subparagraph a of subparagraph 2 of the second paragraph, the information required under subparagraphs 21 to 26 and 32 to 43 of the first paragraph of Schedule VI must appear in that order on the invoice.

Despite subparagraph a of subparagraph 29 of the first paragraph of Schedule V mentioned in subparagraph 1 of the second paragraph, the operator may send the Minister a mention that the method of payment is unknown, when the operator provides an invoice to the recipient before payment is received.

Despite subparagraph 17 of the first paragraph of Schedule VI mentioned in subparagraph a of subparagraph 2 of the second paragraph, if pursuant to the fourth paragraph the operator sends the Minister a mention that the method of payment is unknown, the information required under that subparagraph 17 must be replaced by a mention to that effect.

Despite subparagraph 2 of the second paragraph, the information required under subparagraphs 40 and 41 of the first paragraph of Schedule VI need not be indicated on the invoice if, for a reason beyond the operator’s control, the sales recording system cannot receive it, in which case the information missing on the invoice must be replaced by a mention that a communication problem has occurred.

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.

350.60.4R14. If, in connection with a particular transaction, information to be sent under subparagraph 1 of the second paragraph of section 350.60.4R13 was omitted, or is described in the second paragraph, the following rules apply:

(1)  if the particular transaction corresponds to the production of an original invoice, the operator of the establishment providing restaurant services must, without delay after becoming aware of the information,

(a)  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;

(b)  send the information referred to in subparagraph 1 of the second paragraph of section 350.60.4R13, after making the necessary corrections; and

(c)  subject to the fourth paragraph, provide an invoice to the recipient containing the information referred to in subparagraph a of subparagraph 2 of the second paragraph of section 350.60.4R13;

(2)  if the particular transaction corresponds to a closing receipt,

(a)  the operator must, without delay after becoming aware of the information,

i.  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;

ii.  send the information required under subparagraphs 1, 5, 6, 10, 15, 17, 19, 21 to 30, 75 and 76 of the first paragraph of Schedule V; the information must be identical to the information already sent at the time of the particular transaction; and

iii.  send the information required under subparagraphs 3, 4, 72 to 74, 79 to 86 and 88 to 91 of the first paragraph of Schedule V that relates to the new transaction; and

(b)  the operator must, immediately after the new transaction referred to in subparagraph a,

i.  send the information required under subparagraphs 23, 72 and 74 of the first paragraph of Schedule V that is referred to in subparagraphs ii and iii of subparagraph a and allows the Minister to identify the new transaction referred to in that subparagraph a;

ii.  send the information referred to in subparagraph 1 of the second paragraph of section 350.60.4R13, after making the necessary corrections; and

iii.  provide an invoice to the recipient containing the information referred to in subparagraph a of subparagraph 2 of the second paragraph of section 350.60.4R13, if the recipient is present.

Information to which the first paragraph refers is

(1)  erroneous or incomplete information; and

(2)  information referred to in subparagraph a or b of subparagraph 29 of the first paragraph of Schedule V if, after the production of an original invoice, the amount determined in subparagraph 28 of that first paragraph, if applicable, or in subparagraph 26 of that first paragraph was paid to the operator, was charged to the recipient’s account, or was paid in part to the operator, the balance being charged to the recipient’s account, as applicable.

For the purposes of the first paragraph, at the time the information is sent, the transaction header must contain the information required under subparagraphs 17, 19 and 90 to 101 of the first paragraph of Schedule V.

The operator is not required to again provide the recipient with an invoice when subparagraphs a and b of subparagraph 1 of the first paragraph apply solely because of information referred to in subparagraph 2 of the second paragraph.

For the purposes of subparagraph ii of subparagraph a of subparagraph 2 of the first paragraph, the amounts referred to in subparagraphs 23 to 28 of the first paragraph of Schedule V must be expressed as negative amounts, except if the amount referred to in subparagraph 27 is negative, in which case it must be expressed as a positive amount.

Subparagraph 2 of the first paragraph does not apply if the information is erroneous information referred to in subparagraph 1 of the second paragraph and relates to an amount charged or collected as or on account of tax in excess of the tax collectible or the tax calculated on the consideration for a supply, or on a portion of the consideration, that is later reduced.

For the purposes of this section, information that does not appear in the appropriate place in the sales recording system is deemed not to have been sent to the Minister.

O.C. 1456-2023, s. 2.

350.60.5R1. For the purposes of this section, sections 350.60.5R2 to 350.60.5R8, and Schedules V and VI, where those Schedules apply in respect of a person referred to in section 350.60.5 of the Act,

“closing receipt” means

(1)  an invoice produced when the amount determined in subparagraph 28 of the first paragraph of Schedule V, if applicable, or in subparagraph 26 of that first paragraph was paid to the person, was charged to the recipient’s account, or was paid in part to the person, the balance being charged to the recipient’s account; or

(2)  a transaction executed after the production of an original invoice to indicate the method of payment used by the recipient to pay the amount determined in subparagraph 28 of the first paragraph of Schedule V, if applicable, or in subparagraph 26 of that first paragraph, or to indicate that the amount was charged to the recipient’s account or was paid in part to the person, the balance being charged to the recipient’s account;

“original invoice” means an invoice produced before payment.

In addition, for the purposes of those sections and Schedules, the expressions “goods and services tax paid or payable”, “sales recording system” and “tax paid or payable” have the meaning assigned by section 350.60.4R1.

O.C. 1456-2023, s. 2.

350.60.5R2. For the purposes of subparagraph 1 of the first and second paragraphs of section 350.60.5 of the Act, the prescribed manner for sending the information referred to in section 350.60.5R3 to the Minister is the manner set out in section 350.60.4R2.

O.C. 1456-2023, s. 2.

350.60.5R3. The prescribed information to be sent to the Minister by a person referred to in section 350.60.5 of the Act is,

(1)  for the purposes of subparagraph 1 of the first paragraph of that section 350.60.5, the information required under subparagraphs 1, 3 to 5, 7, 10, 11, 16, 18 to 20, 22 to 30, 72 to 76, 78 to 85 and 87 to 91 of the first paragraph of Schedule V; and

(2)  for the purposes of subparagraph 1 of the second paragraph of that section 350.60.5,

(a)  the information required under subparagraphs 23, 72 and 74 of the first paragraph of Schedule V that relates to the transaction corresponding to the closing receipt or, if applicable, to the corrected closing receipt; and

(b)  the information required under subparagraphs 1, 3 to 5, 7, 10, 11, 16, 18 to 20, 29, 30, 32 to 38, 72 to 76, 78 to 85 and 87 to 91 of the first paragraph of Schedule V that relates to the adjustment, refund or credit.

For the purposes of the first paragraph, at the time the information is sent, the transaction header must contain the information required under subparagraphs 18, 20 and 90 to 101 of the first paragraph of Schedule V.

Despite subparagraph a of subparagraph 2 of the first paragraph, the information required under subparagraphs 23, 72 and 74 of the first paragraph of Schedule V that relates to the transaction corresponding to the production of an original invoice or, if applicable, of the revised original invoice, may be sent to the Minister if the information that relates to the transaction corresponding to the closing receipt is no longer available in the sales recording system.

For the purposes of this section, information that does not appear in the appropriate place in the sales recording system is deemed not to have been sent to the Minister.

O.C. 1456-2023, s. 2.

350.60.5R4. If, in connection with the supply of a property or service, information referred to in subparagraph 1 of the first paragraph of section 350.60.5R3 was sent to the Minister by the person referred to in section 350.60.5 of the Act, no invoice was produced by the person, and information must be added, modified or deleted in respect of the transaction, the person must

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

(2)  send the information referred to in subparagraph 1 of the first paragraph of section 350.60.5R3, after making the necessary modifications.

For the purposes of this section, information that does not appear in the appropriate place in the sales recording system is deemed not to have been sent to the Minister.

O.C. 1456-2023, s. 2.

350.60.5R5. If, in connection with a particular transaction, information to be sent under the first paragraph of section 350.60.5R3 was omitted, or is described in the second paragraph, the following rules apply:

(1)  if the particular transaction corresponds to the production of an original invoice, the person referred to in section 350.60.5 of the Act must, without delay after becoming aware of the information,

(a)  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;

(b)  send the information referred to in subparagraph 1 of the first paragraph of section 350.60.5R3, after making the necessary corrections; and

(c)  subject to the fourth paragraph, provide an invoice to the recipient containing the information referred to in section 350.60.5R8;

(2)  if the particular transaction corresponds to a closing receipt,

(a)  the person must, without delay after becoming aware of the information,

i.  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;

ii.  send the information required under subparagraphs 1, 5, 7, 10, 11, 16, 18 to 20, 22 to 30, 75 and 76 of the first paragraph of Schedule V; the information must be identical to the information already sent at the time of the particular transaction; and

iii.  send the information required under subparagraphs 3, 4, 72 to 74, 79 to 85 and 87 to 91 of the first paragraph of Schedule V that relates to the new transaction; and

(b)  the person must, immediately after the new transaction referred to in subparagraph a,

i.  send the information required under subparagraphs 23, 72 and 74 of the first paragraph of Schedule V that is referred to in subparagraphs ii and iii of subparagraph a and allows the Minister to identify the new transaction referred to in that subparagraph a;

ii.  send the information referred to in subparagraph 1 of the first paragraph of section 350.60.5R3, after making the necessary corrections; and

iii.  provide an invoice to the recipient containing the information referred to in subparagraph 1 of the first paragraph of section 350.60.5R8, if the recipient is present;

(3)  if the particular transaction corresponds to the production of a credit note or relates to the issue of a debit note,

(a)  the person must, without delay after becoming aware of the information,

i.  send the information required under subparagraphs 33, 72 and 74 of the first paragraph of Schedule V that relates to the particular transaction and allows the Minister to identify it;

ii.  send the information required under subparagraphs 1, 5, 7, 10, 11, 16, 18 to 20, 29, 30, 32 to 38, 75 and 76 of the first paragraph of Schedule V; the information must be identical to the information already sent at the time of the particular transaction; and

iii.  send the information required under subparagraphs 3, 4, 72 to 74, 79 to 85 and 87 to 91 of the first paragraph of Schedule V that relates to the new transaction; and

(b)  the person must, immediately after the new transaction referred to in subparagraph a,

i.  send the information required under subparagraphs 33, 72 and 74 of the first paragraph of Schedule V that is referred to in subparagraphs ii and iii of subparagraph a and allows the Minister to identify the new transaction referred to in that subparagraph a;

ii.  send the information referred to in subparagraph 2 of the first paragraph of section 350.60.5R3, after making the necessary corrections; and

iii.  if applicable, issue a credit note to the recipient containing the information referred to in subparagraph 2 of the first paragraph of section 350.60.5R8 if the recipient is present.

Information to which the first paragraph refers is

(1)  erroneous or incomplete information; and

(2)  information required under subparagraph a or b of subparagraph 29 of the first paragraph of Schedule V if, after the production of an original invoice, the amount determined in subparagraph 28 of that first paragraph, if applicable, or in subparagraph 26 of that first paragraph was paid to the person, was charged to the recipient’s account, or was paid in part to the person, the balance being charged to the recipient’s account, as applicable.

For the purposes of the first paragraph, at the time the information is sent, the transaction header must contain the information required under subparagraphs 18, 20 and 90 to 101 of the first paragraph of Schedule V.

The person is not required to again provide the recipient with an invoice when subparagraphs a and b of subparagraph 1 of the first paragraph apply solely because of information referred to in subparagraph 2 of the second paragraph.

For the purposes of subparagraph ii of subparagraph a of subparagraph 2 of the first paragraph, the amounts referred to in subparagraphs 23 to 28 of the first paragraph of Schedule V must be expressed as negative amounts, except if the amount referred to in subparagraph 27 is negative, in which case it must be expressed as a positive amount.

For the purposes of subparagraph ii of subparagraph a of subparagraph 3 of the first paragraph, the amounts referred to in subparagraphs 33 to 38 of the first paragraph of Schedule V must be expressed as positive amounts, except if the amount referred to in subparagraph 37 is positive, in which case it must be expressed as a negative amount.

Subparagraph 2 of the first paragraph does not apply if the information is erroneous information referred to in subparagraph 1 of the second paragraph and relates to an amount charged or collected as or on account of tax in excess of the tax collectible or the tax calculated on the consideration for a supply, or on a portion of the consideration, that is later reduced.

For the purposes of this section, information that does not appear in the appropriate place in the sales recording system is deemed not to have been sent to the Minister.

O.C. 1456-2023, s. 2.

350.60.5R6. The prescribed time at which the person referred to in section 350.60.5 of the Act is to send the information referred to in the first paragraph of section 350.60.5R3 to the Minister is the time that occurs, as applicable,

(1)  for the purposes of subparagraph 1 of the first paragraph of section 350.60.5 of the Act and subject to paragraph 3, without delay after becoming aware of information relating to the supply;

(2)  for the purposes of subparagraph 1 of the second paragraph of section 350.60.5 of the Act and subject to paragraph 3, without delay after the information is entered or, if a debit note is issued to the person, without delay after the debit note is received; and

(3)  in the case referred to in the fourth paragraph of section 350.60.5R8, within 48 hours after the time referred to in subparagraph 72 of the first paragraph of Schedule V.

O.C. 1456-2023, s. 2.

350.60.5R7. For the purposes of subparagraph 2 of the first and second paragraphs of section 350.60.5 of the Act, the prescribed manner for the person referred to in that section to produce an invoice or a credit note is to use a sales recording system.

Despite the first paragraph, in connection with the production of a credit note, the information required under subparagraph 19 of the first paragraph of Schedule VI may be entered on the credit note otherwise than by means of the sales recording system.

O.C. 1456-2023, s. 2.

350.60.5R8. The prescribed information an invoice or credit note produced by a person referred to in section 350.60.5 of the Act must contain is,

(1)  for the purposes of subparagraph 2 of the first paragraph of that section 350.60.5, the information required under subparagraphs 2 to 4, 7, 10, 13, 15 to 17, 21 to 26 and 32 to 44 of the first paragraph of Schedule VI; and

(2)  for the purposes of subparagraph 2 of the second paragraph of that section 350.60.5, the information required under subparagraphs 2 to 5, 7, 12, 14 to 16, 18, 19, 21, 27 to 35 and 37 to 44 of the first paragraph of Schedule VI.

For the purposes of subparagraph 1 of the first paragraph, the information required under subparagraphs 21 to 26 and 32 to 43 of the first paragraph of Schedule VI must appear in that order on the invoice.

For the purposes of subparagraph 2 of the first paragraph, the information required under subparagraphs 21, 27 to 35 and 37 to 43 of the first paragraph of Schedule VI must appear in that order on the credit note.

Despite the first paragraph, the information required under subparagraphs 40 and 41 of the first paragraph of Schedule VI need not be indicated on the invoice or credit note if, for a reason beyond the person’s control, the sales recording system cannot receive it, in which case the information missing on the invoice or credit note must be replaced by a mention that a communication problem has occurred.

O.C. 1456-2023, s. 2.

350.60.6R1. The prescribed information an invoice must contain is,

(1)  for the purposes of the first and second paragraphs of section 350.60.6 of the Act, the information required under subparagraphs 1, 3, 6 and 8 of the first paragraph of Schedule VI, subparagraph 10 of the first paragraph of that Schedule, if that subparagraph 10 were read without reference to subparagraphs b, c, e to j, l and m, and subparagraph 20 of the first paragraph of that Schedule; and

(2)  for the purposes of the third paragraph of section 350.60.6 of the Act, the information required under subparagraphs 2, 3, 6 and 8 of the first paragraph of Schedule VI, subparagraph 10 of the first paragraph of that Schedule, if that subparagraph 10 were read without reference to subparagraphs b, c, e to j, l and m, and subparagraph 20 of the first paragraph of that Schedule.

O.C. 1456-2023, s. 2.

350.60.7R1. For the purposes of section 350.60.7 of the Act, the prescribed time for filing with the Minister the prescribed form to declare the entering into or modification of an agreement referred to in that section ends at the latest on the 30th day following the entering into or modification, but before either of the following:

(1)  for the entering into of an agreement, the date on which the first supply is made pursuant to the agreement;

(2)  for the modification of an agreement, the date of coming into force of the modification.

For the purposes of section 350.60.7 of the Act, the prescribed time for filing with the Minister the prescribed form to declare the expiry of an agreement referred to in that section ends immediately before the date of expiry.

O.C. 1456-2023, s. 2.

350.60.7R2. For the purposes of section 350.60.7 of the Act, the prescribed manner for sending the information referred to in section 350.60.7R3 to the Minister is the manner set out in section 350.60.4R2.

O.C. 1456-2023, s. 2.

350.60.7R3. For the purposes of section 350.60.7 of the Act, the prescribed information to be sent to the Minister by the operator of an establishment providing restaurant services is the information required under subparagraphs 2, 7, 9, 13, 14, 20, 46 to 53, 85 and 86 of the first paragraph of Schedule V.

For the purposes of the first paragraph, at the time the information is sent, the transaction header must contain the information required under subparagraphs 17, 19, 90 to 96 and 99 to 101 of the first paragraph of Schedule V.

For the purposes of this section, information that does not appear in the appropriate place in the sales recording system, within the meaning assigned to that expression by section 350.60.4R1, is deemed not to have been sent to the Minister.

O.C. 1456-2023, s. 2.

350.60.7R4. For the purposes of section 350.60.7 of the Act, the prescribed time for sending the information referred to in section 350.60.7R3 to the Minister in respect of the entering into, modification or expiry of an agreement is,

(1)  for the entering into of an agreement, a time preceding the date on which the first supply is made pursuant to the agreement; and

(2)  for the modification or the expiry of an agreement, a time preceding the date of coming into force of the modification or the date of expiry, as applicable.

O.C. 1456-2023, s. 2.

350.60.8R1. For the purposes of section 350.60.8 of the Act, the prescribed manner for sending the information referred to in section 350.60.8R2 to the Minister is the manner set out in section 350.60.4R2.

O.C. 1456-2023, s. 2.

350.60.8R2. For the purposes of section 350.60.8 of the Act, the prescribed information to be sent to the Minister by the operator of an establishment providing restaurant services is the information required under subparagraphs 1, 3 to 6, 10, 15, 17, 19, 21, 29, 30, 40 to 43, 54 to 56, 72 to 75, 79 to 86 and 88 to 91 of the first paragraph of Schedule V.

For the purposes of the first paragraph, at the time the information is sent, the transaction header must contain the information required under subparagraphs 17, 19 and 90 to 101 of the first paragraph of Schedule V.

For the purposes of this section, information that does not appear in the appropriate place in the sales recording system, within the meaning assigned to that expression by section 350.60.4R1, is deemed not to have been sent to the Minister.

O.C. 1456-2023, s. 2.

350.60.8R3. For the purposes of section 350.60.8 of the Act, the prescribed time for sending the information referred to in section 350.60.8R2 to the Minister is a time that precedes the time at which the supply referred to in section 350.60.8 of the Act is made.

O.C. 1456-2023, s. 2.

350.60.9R1. For the purposes of the first paragraph of section 350.60.9 of the Act, the prescribed manner for a person referred to in that section to print or send by a technological means a reproduction of an invoice or credit note, or a duplicate, for another purpose is to use the sales recording system within the meaning assigned to that expression by section 350.60.4R1.

O.C. 1456-2023, s. 2.

350.60.9R2. For the purposes of the first paragraph of section 350.60.9 of the Act, the prescribed information a reproduction or duplicate must contain is,

(1)  for the reproduction of an invoice referred to in any of sections 350.60.4R8, 350.60.4R9 and 350.60.4R13, or a duplicate relating to such an invoice, the information relating to the invoice that is required under subparagraphs 1, 3, 4, 7, 9, 10, 13, 15 to 17, 21 to 26, 32, 34 to 37 and 43 of the first paragraph of Schedule VI and the information relating to the reproduction or duplicate that is required under subparagraphs 33, 34 and 38 to 42 of the first paragraph of that Schedule;

(2)  for the reproduction of an invoice referred to in section 350.60.5R8, or a duplicate relating to such an invoice, the information relating to the invoice that is required under subparagraphs 2 to 4, 7, 10, 13, 15 to 17, 21 to 26, 32, 34 to 37 and 43 of the first paragraph of Schedule VI and the information relating to the reproduction or duplicate that is required under subparagraphs 33, 34 and 38 to 42 of the first paragraph of that Schedule;

(3)  for the reproduction of a credit note referred to in section 350.60.4R8, or a duplicate relating to such a note, the information relating to the credit note that is required under subparagraphs 1, 3 to 5, 7, 11, 12, 14 to 16, 18, 19, 21, 27 to 32, 34, 35, 37 and 43 of the first paragraph of Schedule VI and the information relating to the reproduction or duplicate that is required under subparagraphs 33, 34 and 38 to 42 of the first paragraph of that Schedule; and

(4)  for the reproduction of a credit note referred to in section 350.60.5R8, or a duplicate relating to such a note, the information relating to the credit note that is required under subparagraphs 2 to 5, 7, 12, 14 to 16, 18, 19, 21, 27 to 32, 34, 35, 37 and 43 of the first paragraph of Schedule VI and the information relating to the reproduction or duplicate that is required under subparagraphs 33, 34 and 38 to 42 of the first paragraph of that Schedule.

O.C. 1456-2023, s. 2.

350.60.9R3. For the purposes of the second paragraph of section 350.60.9 of the Act, the prescribed cases in respect of which another document may be provided to the recipient are the following:

(1)  where the invoice referred to in subparagraph 2 of the first or second paragraph of section 350.60.4 of the Act or in subparagraph 2 of the first paragraph of section 350.60.5 of Act has already been provided to the recipient, the other document merely completes the invoice and contains a reference to the invoice provided;

(2)  where the purpose of the other document is to indicate payment of all or a part of the consideration for a supply before the invoice referred to in paragraph 1 has been provided to the recipient;

(3)  where the other document is the original of a written agreement relating to the supply, or a copy of the agreement.

O.C. 1456-2023, s. 2.

350.60.10R1. The prescribed information to be contained in the report referred to in section 350.60.10 of the Act, which must be displayed or sent by a person referred to in section 350.60.4 or 350.60.5 of the Act or a copy of which must be provided by the person, is,

(1)  for a person referred to in section 350.60.4 of the Act, the information required under subparagraphs 1, 3, 15, 16 and 45 to 50 of the first paragraph of Schedule VI; and

(2)  for a person referred to in section 350.60.5 of the Act, the information required under subparagraphs 2, 3, 15, 16 and 45 to 50 of the first paragraph of Schedule VI.

Despite the first paragraph, the information required under subparagraphs f and g of subparagraph 46 of the first paragraph of Schedule VI need not be provided if, for a reason beyond the person’s control, the sales recording system, within the meaning assigned to that expression by section 350.60.4R1, was unable to receive it at the time the document referred to in that subparagraph 46 was produced, in which case the missing information must be replaced by a mention that a communication problem has occurred.

O.C. 1456-2023, s. 2.

350.60.10R2. For the purposes of section 350.60.10 of the Act, the prescribed manner for sending the information referred to in section 350.60.10R3 to the Minister is the manner set out in section 350.60.4R2.

O.C. 1456-2023, s. 2.

350.60.10R3. For the purposes of section 350.60.10 of the Act, the prescribed information to be sent to the Minister by a person referred to in section 350.60.4 or 350.60.5 of the Act, as applicable, is,

(1)  for a person referred to in section 350.60.4 of the Act, the information required under subparagraphs 2, 8, 12, 17, 19, 57 to 71, 81, 85, 86, 90 and 92 of the first paragraph of Schedule V; and

(2)  for a person referred to in section 350.60.5 of the Act, the information required under subparagraphs 2, 8, 12, 18, 20, 57 to 71, 81, 85, 87, 90 and 92 of the first paragraph of Schedule V.

For the purposes of subparagraph 1 of the first paragraph, at the time the information is sent, the transaction header must contain the information required under subparagraphs 17, 19, 90 to 96 and 99 to 101 of the first paragraph of Schedule V.

For the purposes of subparagraph 2 of the first paragraph, at the time the information is sent, the transaction header must contain the information required under subparagraphs 18, 20, 90 to 96 and 99 to 101 of the first paragraph of Schedule V.

For the purposes of this section, information that does not appear in the appropriate place in the sales recording system, within the meaning assigned to that expression by section 350.60.4R1, is deemed not to have been sent to the Minister.

O.C. 1456-2023, s. 2.

350.60.10R4. The prescribed time for sending the information referred to in section 350.60.10R3 to the Minister is,

(1)  for the purposes of the first paragraph of section 350.60.10 of the Act, the time immediately following the time of receipt of the request made by the person authorized for that purpose by the Minister to send the prescribed information; and

(2)  for the purposes of the second paragraph of section 350.60.10 of the Act, the time immediately following the time of receipt of the request made by the person authorized for that purpose by the Minister either to display the report referred to in that section or to provide the authorized person with a printed copy of it or to send it by a technological means.

O.C. 1456-2023, s. 2.

REMUNERATED PASSENGER TRANSPORTATION SERVICES

350.62R1. For the purposes of sections 350.62R2 to 350.62R18,

“goods and services tax paid or payable” means tax that has become payable or, if it has not become payable, has been paid under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15);

“original invoice” means an invoice prepared before payment;

“sales recording system” means a device containing software previously certified by the Minister and the version used is permitted by the Minister;

“tax paid or payable” means tax that has become payable or, if it has not become payable, has been paid.

O.C. 164-2021, s. 3.

350.62R2. For the purposes of paragraph 1 of section 350.62 of the Act, the prescribed manner for sending the information required under section 350.62R3 to the Minister is to

(1)  use a sales recording system and a digital certificate issued by the Minister; and

(2)  send the information by electronic filing via the online services made available for the purpose by the Minister using the sales recording system.

O.C. 164-2021, s. 3.

350.62R3. For the purposes of paragraph 1 of section 350.62 of the Act, the prescribed information to be sent by the person to the Minister is the following:

(1)  mention that a transaction-type request is involved;

(2)  the version identifier of the JSON structure used by the sales recording system for the request, if the sales recording system was certified before 1 January 2023;

(3)  mention that a current transaction is involved, if applicable;

(4)  the sector abbreviation for the transaction;

(5)  mention that a batch of transactions recorded but not sent is involved, if applicable;

(6)  the name under which the person carries on 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 recorded in the enterprise register;

(7)  the name of the driver or, if the person has entered into a contract with a subcontractor to have the service provided, the name of the individual who sends the information required under this section on behalf of the person;

(8)  the date, hour, minute, second and Coordinated Universal Time (UTC- including daylight saving or standard time indicator) at which the driver or individual, as applicable, sends the information required under this section to the Minister;

(9)  the transaction identification number that satisfies the conditions set out in section 350.62R4;

(10)  a sufficiently detailed description of the passenger transportation service;

(11)  mention that the tax under the first paragraph of section 16 of the Act and under Subsection 1 of section 165 of the Excise Tax Act (R.S.C. 1985, c. E-15) applies in respect of the supply;

(12)  the value of the consideration paid or payable in respect of the supply;

(13)  the registration number assigned to the person pursuant to Subsection 1 or 1.5 of section 241 of the Excise Tax Act;

(14)  the registration number assigned to the person pursuant to section 415 or 415.0.6 of the Act;

(15)  the total of the goods and services tax paid or payable in respect of the supply;

(16)  the total of the tax paid or payable in respect of the supply;

(17)  the total amount for the supply that consists of the tax paid or payable, the goods and services tax paid or payable and the value of the consideration paid or payable, in respect of the supply;

(18)  mention that payment was made with the recipient’s device using software the person supplied to the recipient, if applicable;

(19)  mention that the transaction relates to an invoice produced, a cancelled transaction or a transaction for which the recipient left without paying the amount referred to in subparagraph 17, as applicable;

(20)  in the case of a reproduced invoice or a duplicate, mention to that effect, and

(a)  the information required under subparagraphs 1, 4, 6 to 19, 21, 23 and 26 relating to the initial transaction; and

(b)  the information required under subparagraphs 2, 3, 5, 22, 24, 25 and 27 to 33 relating to the reproduced invoice or the duplicate;

(21)  where the transaction relates to an invoice produced, mention that the invoice corresponds

(a)  to an original invoice; or

(b)  to a closing receipt, if the amount referred to in subparagraph 17 was paid to the person or charged to the recipient’s account, or was paid in part to the person, the balance being charged to the recipient’s account;

(22)  one of the following:

(a)  mention that the invoice, the reproduced invoice or the duplicate is printed or sent by technological means, or is both printed and sent by such means; or

(b)  mention that the invoice is not printed or sent by technological means, in the case of a cancelled transaction or a transaction for which the recipient left without paying the amount referred to in subparagraph 17;

(23)  mention that the transaction is conducted in operational mode or, in the case of a transaction conducted in connection with a fictitious supply as part of a training activity, in training mode;

(24)  the digital signature generated by the sales recording system for the transaction;

(25)  the digital signature generated by the sales recording system for the preceding transaction;

(26)  the method of payment used by the recipient to pay the amount referred to in subparagraph 17 or mention that the amount referred to in that subparagraph is charged to the recipient’s account or was paid in part to the person, the balance being charged to the recipient’s account, as applicable;

(27)  the digital fingerprint of the digital certificate assigned by the Minister;

(28)  the version identifier of the sales recording system assigned by the developer that corresponds to the parent version update;

(29)  the version identifier of the parent version of the sales recording system assigned by the developer;

(30)  the unique identifier, assigned by the Minister, of the sales recording system used;

(31)  the unique identifier, assigned by the Minister, of the version of the sales recording system used;

(32)  the code assigned by the Minister at the time the sales recording system is certified; and

(33)  the unique identifier, assigned by the Minister, of the developer of the sales recording system.

For the purposes of the first paragraph, information that does not appear in the appropriate place in the sales recording system is deemed not to have been sent to the Minister.

O.C. 164-2021, s. 3; O.C. 1726-2023, s. 3.

350.62R4. The number referred to in subparagraph 9 of the first paragraph of section 350.62R3 must satisfy the following conditions:

(1)  it must be solely composed of American Standard Code for Information Interchange (ASCII) characters;

(2)  it must be composed of 1 to 10 characters;

(3)  the characters must be codes from among the numbers 45, 46, 48 to 57, 65 to 90 and 97 to 122;

(4)  the first and last characters cannot be code number 32; and

(5)  at least one of the characters must be a code number from 48 to 57, 65 to 90 or 97 to 122.

In addition, it cannot be used more than once on the same day in relation to a transaction.

O.C. 164-2021, s. 3.

350.62R5. For the purposes of subparagraph 10 of the first paragraph of section 350.62R3, the description of a passenger transportation service is sufficiently detailed if it contains the following information:

(1)  mention of the method of calculation used to set the fare;

(2)  mention that the service is a drive-you-home or a cost-sharing transportation service, if applicable;

(3)  mention that a discount is given, if applicable;

(4)  mention that dues are to be paid pursuant to the Act respecting remunerated passenger transportation by automobile (chapter T-11.2), if applicable, and the amount of the dues; and

(5)  mention of each property and service being supplied and the amount paid or payable by the recipient for each property and service or, if the property or service is provided without charge, mention to that effect.

For the purposes of subparagraph 2 of the first paragraph, in the case of cost-sharing transportation where more than one transaction is conducted in connection with the same trip, at the time of a transaction the person must send the Minister the information required under subparagraphs 8, 9 and 12 of the first paragraph of section 350.62R3 for each of the preceding transactions.

For the purposes of this section, cost-sharing transportation means a trip with more than one passenger, each having separately requested the trip to the same destination or to more than one destination along the same route, provided the trip was organized and coordinated by a platform or electronic system that allows each passenger to agree in writing and in advance to share the cost of the trip.

O.C. 164-2021, s. 3.

350.62R6. If, in connection with a particular transaction, information to be sent pursuant to the first paragraph of section 350.62R3 was omitted, or is described in the second paragraph, the following rules apply:

(1)  if the particular transaction relates to an original invoice produced, the person must, without delay after becoming aware of the information,

(a)  send the information required under subparagraphs 8, 9 and 12 of the first paragraph of section 350.62R3 that relates to the particular transaction and allows the Minister to identify it;

(b)  send the information required under the first paragraph of section 350.62R3 after making the necessary corrections; and

(c)  subject to the third paragraph, provide an invoice to the recipient containing the information referred to in section 350.62R9 if the recipient is present; and

(2)  if the particular transaction relates to a closing receipt produced,

(a)  the person must, without delay after becoming aware of the information,

i.  send the information required under subparagraphs 8, 9 and 12 of the first paragraph of section 350.62R3 that relates to the particular transaction and allows the Minister to identify it;

ii.  send the information required under subparagraphs 1, 4, 6, 7, 10 to 21, 23 and 26 of the first paragraph of section 350.62R3; the information must be identical to the information already sent at the time of the particular transaction; and

iii.  send the information required under subparagraphs 2, 3, 5, 8, 9, 22, 24, 25 and 27 to 33 of the first paragraph of section 350.62R3 that relates to the new transaction after making the necessary corrections; and

(b)  the person must, immediately after the new transaction referred to in subparagraph a,

i.  send the information required under subparagraphs 8, 9 and 12 of the first paragraph of section 350.62R3 that is required by subparagraphs ii and iii of subparagraph a and allows the Minister to identify the new transaction referred to in that subparagraph a;

ii.  send the information required under the first paragraph of section 350.62R3 after making the necessary corrections; and

iii.  provide an invoice to the recipient containing the information referred to in section 350.62R9 if the recipient is present.

Information to which the first paragraph refers is

(1)  erroneous or incomplete information; or

(2)  information referred to in subparagraph 26 of the first paragraph of section 350.62R3 if, after an original invoice has been produced, the amount referred to in subparagraph 17 of that first paragraph is paid to the person or charged to the recipient’s account, or was paid in part to the person, the balance being charged to the recipient’s account.

A person is not required to again provide the recipient with an invoice if subparagraphs a and b of subparagraph 1 of the first paragraph apply solely because of information referred to in subparagraph 2 of the second paragraph.

For the purposes of subparagraph ii of subparagraph a of subparagraph 2 of the first paragraph, the amounts referred to in subparagraphs 12 and 15 to 17 of the first paragraph of section 350.62R3 must be expressed as negative amounts.

O.C. 164-2021, s. 3.

350.62R7. For the purposes of paragraph 1 of section 350.62 of the Act, the prescribed time to send the information required under the first paragraph of section 350.62R3 to the Minister is,

(1)  subject to paragraph 2, the time at which the trip ends; or

(2)  in the case described in the fourth paragraph of section 350.62R9, within 48 hours after the time referred to in subparagraph 8 of the first paragraph of section 350.62R3.

O.C. 164-2021, s. 3.

350.62R8. For the purposes of paragraph 2 of section 350.62 of the Act, the prescribed manner for a person to produce an invoice is to use a sales recording system.

O.C. 164-2021, s. 3.

350.62R9. For the purposes of paragraph 2 of section 350.62 of the Act, the prescribed information an invoice must contain is the following:

(1)  the name under which the person carries on 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 recorded in the enterprise register;

(2)  the date, hour, minute and second of the time at which the driver, or the individual referred to in subparagraph 7 of the first paragraph of section 350.62R3, sends the information required under the first paragraph of that section to the Minister;

(3)  the transaction identification number referred to in subparagraph 9 of the first paragraph of section 350.62R3;

(4)  a sufficiently detailed description of the passenger transportation service;

(5)  mention that the tax under the first paragraph of section 16 of the Act and under subsection 1 of section 165 of the Excise Tax Act (R.S.C. 1985, c. E-15) applies in respect of the supply;

(6)  the value of the consideration paid or payable in respect of the supply;

(7)  the registration number assigned to the person pursuant to subsection 1 or 1.5 of section 241 of the Excise Tax Act;

(8)  the registration number assigned to the person pursuant to section 415 or 415.0.6 of the Act;

(9)  in the case of a closing receipt referred to in subparagraph b of subparagraph 21 of the first paragraph of section 350.62R3, the method of payment used by the recipient to pay the amount referred in subparagraph 14, as applicable;

(10)  in the case of a reproduced invoice, the information appearing on the invoice already provided to the recipient that is required under subparagraphs 1 to 9, 11 to 14, 16 to 18 and 22 as well as the information required under subparagraphs 15 and 19 to 21 relating to the reproduced invoice;

(11)  a transversal row of equal signs (=) immediately preceding the information required under subparagraphs 12 to 22;

(12)  the total of the goods and services tax paid or payable in respect of the supply;

(13)  the total of the tax paid or payable in respect of the supply;

(14)  the total amount for the supply that consists of the tax paid or payable, the goods and services tax paid or payable and the value of the consideration paid or payable, in respect of the supply;

(15)  mention that the invoice is an original invoice, a revised invoice of such an invoice, or a reproduced invoice, or mention that the person received payment or charged the fare to the recipient’s account, as applicable;

(16)  in the case of a revised invoice, mention of the number of previously produced invoices it replaces;

(17)  in the case of a fictitious supply as part of a training activity, mention of the words "training document” and “do not give to customer”;

(18)  in the case of an invoice that is both printed and sent by technological means, mention of the words “copy of bill” on the invoice sent by such means;

(19)  a two-dimensional QR barcode containing a hyperlink described in section 350.62R10 and, if the invoice is sent by technological means, the barcode must be followed by a clickable hyperlink containing the information described in that section 350.62R10;

(20)  the date, hour, minute and second of the time at which the Minister processes the information required pursuant to the first paragraph of section 350.62R3 and sent by the sales recording system;

(21)  the number assigned to the transaction; and

(22)  a transversal row of equal signs (=) immediately following the information required under subparagraphs 11 to 21.

For the purposes of subparagraph 2 of the first paragraph, Coordinated Universal Time (UTC- including daylight saving or standard time indicator) must be indicated if it corresponds to – 4h.

For the purposes of subparagraph 4 of the first paragraph, the description of a passenger transportation service is sufficiently detailed if it contains the information referred to in section 350.62R5, other than the information referred to in the second paragraph of that section.

Despite the first paragraph, the information required under subparagraphs 20 and 21 of the first paragraph need not be indicated on the invoice if, for a reason beyond the person’s control, the sales recording system cannot receive it, in which case the information missing on the invoice must be replaced by mention of the words “communication problem”.

The information required under subparagraphs 11 to 22 of the first paragraph must appear in that order on the invoice.

O.C. 164-2021, s. 3; O.C. 1448-2021, s. 1.

350.62R10. The hyperlink to which subparagraph 19 of the first paragraph of section 350.62R9 refers must begin by “https://mev-web.ca?F=”, and be followed by the information required under subparagraphs 27, 8, 15 to 17, 13, 14 and 19 of the first paragraph of section 350.62R3, subparagraph 20 of the first paragraph of that section but only as concerns the mention that a reproduced invoice is involved, and subparagraphs 23 to 25 and 9 of the first paragraph of that section; the information must appear concatenated in that order.

O.C. 164-2021, s. 3.

350.62R11. For the purposes of section 350.62 of the Act, a passenger transportation service provided by a person engaged in a taxi business constitutes a prescribed service if all of the person’s services are provided by another person engaged in such a business under subcontracting arrangements.

O.C. 164-2021, s. 3.

350.62R12. For the purposes of paragraph 2 of section 350.62 of the Act, a case where a person requests payment of the consideration for the supply of a passenger transportation service from another person who is not the recipient of the supply, is a prescribed case.

In the case described in the first paragraph, the person may provide the invoice to that other person or to the recipient.

In addition, if the person provides the invoice to that other person, sections 350.62R1 to 350.63R2 apply, with the necessary modifications, as if that other person were the recipient of the supply of the service.

O.C. 164-2021, s. 3.

350.62R13. For the purposes of section 350.62 of the Act, a case where, pursuant to an agreement for the supply of a passenger transportation service entered into between the person and the recipient, all or part of the consideration for the supply is payable at a time other than at the end of the trip, is a prescribed case.

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

(1)  where section 32.3 of the Act does not apply in respect of the supply of the passenger transportation service,

(a)  for the purposes of paragraph 1 of section 350.62 of the Act, if the information referred to in section 350.62R15 is known to the person at the time the agreement is entered into and all consideration is paid without having become due under the terms of the agreement at that time, the person must send the information referred to in the first paragraph of section 350.62R14 to the Minister without delay after that time;

(b)  for the purposes of paragraph 1 of section 350.62 of the Act, in any other case, the person must

i.  send the information referred to in the second paragraph of section 350.62R14 to the Minister without delay after the agreement has been entered into; and

ii.  send the information referred to in the first paragraph of section 350.62R14 to the Minister immediately before the time at which the person provides an invoice to the recipient in accordance with subparagraph c; and

(c)  for the purposes of paragraph 2 of section 350.62 of the Act, the person must produce an invoice containing the information referred to in section 350.62R15 and provide the invoice to the recipient at the time at which

i.  all consideration for the supply or, if there are two or more payments, the last payment of the consideration becomes due or is paid without having become due under the terms of the agreement; and

ii.  the information referred to in section 350.62R15 is known to the person; and

(2)  where section 32.3 of the Act applies in respect of the supply of the passenger transportation service for a billing period,

(a)  for the purposes of paragraph 1 of section 350.62 of the Act, if the information referred to in section 350.62R15 is known to the person on the first day of the billing period and all consideration for the supply, attributable to the billing period, is paid without having become due on that first day, the person must send the information referred to in the first paragraph of section 350.62R14 to the Minister on that first day;

(b)  for the purposes of paragraph 1 of section 350.62 of the Act, in any other case, the person must

i.  send the information referred to in the second paragraph of section 350.62R14 to the Minister on the first day of the billing period; and

ii.  send the information referred to in the first paragraph of section 350.62R14 to the Minister immediately before the time at which the person provides an invoice to the recipient in accordance with subparagraph c; and

(c)  for the purposes of paragraph 2 of section 350.62 of the Act, the person must produce an invoice containing the information referred to in section 350.62R15 and provide the invoice to the recipient at the time at which

i.  all consideration for the supply or, if there are two or more payments, the last payment of the consideration, attributable to the billing period, becomes due or is paid without having become due; and

ii.  the information referred to in section 350.62R15 is known to the person.

If, in connection with a particular transaction, information referred to in the second paragraph is erroneous or incomplete, or such information was omitted and the particular transaction does not relate to a closing receipt produced, the following rules apply:

(1)  in the case of information to be sent as required by subparagraph a of subparagraph 1 or 2 of the second paragraph or by subparagraph ii of subparagraph b of subparagraph 1 or 2 of that paragraph, the person must, without delay after becoming aware of the information,

(a)  send the information required under subparagraphs 9 and 12 of the first paragraph of section 350.62R3 and the information referred to in subparagraph 3 of the first paragraph of section 350.62R14 that relates to the particular transaction and allows the Minister to identify it;

(b)  send the information referred to in the second paragraph after making the necessary corrections; and

(c)  provide an invoice to the recipient containing the information referred to in section 350.62R15; and

(2)  in the case of information to be sent as required by subparagraph i of subparagraph b of subparagraph 1 or 2 of the second paragraph, the person must, without delay after becoming aware of the information,

(a)  send the information required under subparagraph 9 of the first paragraph of section 350.62R3 as well as the information referred to in subparagraph 3 of the first paragraph of section 350.62R14 and in subparagraph 4 of the second paragraph of that section that relates to the particular transaction and allows the Minister to identify it; and

(b)  send the information referred to in the second paragraph after making the necessary corrections.

If, in connection with a particular transaction, information referred to in the second paragraph is erroneous or incomplete, or such information was omitted and the particular transaction relates to a closing receipt produced, the following rules apply:

(1)  the person must, without delay after becoming aware of the information,

(a)  send the information required under subparagraphs 9 and 12 of the first paragraph of section 350.62R3 and the information referred to in subparagraph 3 of the first paragraph of section 350.62R14 that relates to the particular transaction and allows the Minister to identify it;

(b)  send the information required under subparagraphs 1, 4, 6, 11 to 19, 21, 23 and 26 of the first paragraph of section 350.62R3 and the information referred to in subparagraphs 2, 4 and 5 of the first paragraph of section 350.62R14; the information must be identical to the information already sent at the time of the particular transaction; and

(c)  send the information required under subparagraphs 2, 3, 5, 9, 22, 24, 25 and 27 to 33 of the first paragraph of section 350.62R3 and the information referred to in subparagraph 3 of the first paragraph of section 350.62R14 that relates to the new transaction after making the necessary corrections; and

(2)  the person must, immediately after the new transaction referred to in subparagraph 1,

(a)  send the information required under subparagraphs 9 and 12 of the first paragraph of section 350.62R3 and the information referred to in subparagraph 3 of the first paragraph of section 350.62R14 that is required by subparagraphs b and c of subparagraph 1 and allows the Minister to identify the new transaction referred to in that subparagraph 1;

(b)  send the information referred to in the first paragraph of section 350.62R14 after making the necessary corrections; and

(c)  provide an invoice to the recipient containing the information referred to in section 350.62R15.

For the purposes of subparagraph b of subparagraph 1 of the fourth paragraph, the amounts referred to in subparagraphs 12, 15, 16 and 17 of the first paragraph of section 350.62R3 must be expressed as negative amounts.

If, in connection with a particular transaction, the information referred to in subparagraph a of subparagraph 21 of the first paragraph of section 350.62R3 was sent and information under subparagraph 26 of the first paragraph of that section subsequently becomes known, the person must, without delay after becoming aware of the information,

(1)  send the information required under subparagraphs 9 and 12 of the first paragraph of section 350.62R3 and the information referred to in subparagraph 3 of the first paragraph of section 350.62R14 that relates to the particular transaction and allows the Minister to identify it; and

(2)  send the information referred to in subparagraph a of subparagraph 1 or 2 of the second paragraph or in subparagraph ii of subparagraph b of subparagraph 1 or 2 of that paragraph, as applicable.

The first paragraph does not apply in respect of

(1)  the supply of an adapted transportation service or a shared transportation service; or

(2)  the supply of a passenger transportation service if the transportation is organized or coordinated through an electronic platform or system.

Section 350.62R2, the second paragraph of section 350.62R3 and sections 350.62R8, 350.63R1 and 350.63R2 apply to this section, with the necessary modifications.

O.C. 164-2021, s. 3.

350.62R14. The information to which subparagraph a of subparagraphs 1 and 2 of the second paragraph of section 350.62R13 and subparagraph ii of subparagraph b of subparagraphs 1 and 2 of the second paragraph of that section refer is the following:

(1)  the information required under subparagraphs 1 to 6, 9, 11 to 19 and 21 to 33 of the first paragraph of section 350.62R3;

(2)  the name of the individual who sends the information referred to in this section to the Minister;

(3)  the date, hour, minute, second and Coordinated Universal Time (UTC- including daylight saving or standard time indicator) at which the individual sends the information to the Minister;

(4)  in the case of a reproduced invoice or a duplicate, mention to that effect, and

(a)  the information relating to the initial transaction required under subparagraphs 2, 3 and 5 and subparagraphs 1, 4, 6, 9, 11 to 19, 21, 23 and 26 of the first paragraph of section 350.62R3; and

(b)  the information relating to the reproduced invoice or the duplicate required under subparagraphs 2, 3, 5, 22, 24, 25 and 27 to 33 of the first paragraph of section 350.62R3; and

(5)  a sufficiently detailed description of the passenger transportation service.

The information to which subparagraph i of subparagraph b of subparagraphs 1 and 2 of the second paragraph of section 350.62R13 refers is the following:

(1)  the information referred to in subparagraphs 2 and 3 of the first paragraph;

(2)  the information required under subparagraphs 1 to 6, 9, 11, 13, 14, 23 to 25 and 27 to 33 of the first paragraph of section 350.62R3;

(3)  a sufficiently detailed description of the passenger transportation service;

(4)  the value of the consideration paid or payable in respect of the supply or, failing that, a reasonable estimate of the value;

(5)  the total of the goods and services tax in respect of the supply or, failing that, an estimate of the total;

(6)  the total of the tax in respect of the supply or, failing that, an estimate of the total;

(7)  the total amount for the supply that consists of the tax, the goods and services tax and the value of the consideration paid or payable, in respect of the supply or, failing that, a reasonable estimate of the amount;

(8)  mention that an estimate is involved;

(9)  mention that an estimated transaction or a cancelled transaction is involved; and

(10)  one of the following:

(a)  mention that the estimate is printed or sent by technological means, or that it is both printed and sent by such means; or

(b)  mention that the estimate is not printed or sent by technological means.

For the purposes of subparagraph 5 of the first paragraph, the description of a passenger transportation service is sufficiently detailed if it contains the following information:

(1)  the information referred to in subparagraphs 3 and 4 of the first paragraph of section 350.62R5;

(2)  mention that the fare is set under the terms of an agreement entered into by the person with the recipient;

(3)  a reference number entered on the written agreement by the person or, in the case of a verbal agreement, the name of the recipient;

(4)  the number of trips made or to be made under the agreement or, in the case of a supply to which subparagraph a of subparagraph 2 of the second paragraph of section 350.62R13 or subparagraph ii of subparagraph b of subparagraph 2 of the second paragraph of that section applies, the number of trips made or to be made during the billing period; and

(5)  the actual or approximate date of the last trip or, in the case of a supply to which subparagraph a of subparagraph 2 of the second paragraph of section 350.62R13 or subparagraph ii of subparagraph b of subparagraph 2 of the second paragraph of that section applies, the actual or approximate date of the last trip during the billing period.

For the purposes of subparagraph 3 of the second paragraph, the description of a passenger transportation service is sufficiently detailed if it contains the following information:

(1)  the information referred to in subparagraph 3 of the first paragraph of section 350.62R5;

(2)  the information referred to in subparagraphs 2 and 3 of the third paragraph;

(3)  the actual or approximate number of trips to be made or, in the case of a supply to which subparagraph i of subparagraph b of subparagraph 2 of the second paragraph of section 350.62R13 applies, the actual or approximate number of trips to be made during the billing period;

(4)  the actual or approximate date of the last trip or, in the case of a supply to which subparagraph i of subparagraph b of subparagraph 2 of the second paragraph of section 350.62R13 applies, the actual or approximate date of the last trip during the billing period; and

(5)  mention that dues are to be paid pursuant to the Act respecting remunerated passenger transportation by automobile (chapter T-11.2), if applicable, and the actual or approximate amount of the dues.

O.C. 164-2021, s. 3.

350.62R15. For the purposes of subparagraph c of subparagraph 1 or 2 of the second paragraph of section 350.62R13, the information an invoice must contain is the following:

(1)  the information referred to in subparagraphs 1, 3, 5 to 9, 12 to 18 and 21 of the first paragraph of section 350.62R9;

(2)  the date, hour, minute and second of the time at which the individual referred to in subparagraph 2 of the first paragraph of section 350.62R14 sends to the Minister the information required by subparagraph a of subparagraph 1 or 2 of the second paragraph of section 350.62R13, as applicable, or by subparagraph ii of subparagraph b of subparagraph 1 or 2 of the second paragraph of that section, as applicable;

(3)  a sufficiently detailed description of the passenger transportation service;

(4)  in the case of a reproduced invoice, the information appearing on the invoice already provided to the recipient that is referred to in subparagraphs 2, 3, 5 and 8 and in subparagraphs 1, 3, 5 to 9, 12 to 14 and 16 to 18 of the first paragraph of section 350.62R9 as well as the information relating to the reproduced invoice that is referred to in subparagraphs 6 and 7 and in subparagraphs 15 and 21 of the first paragraph of section 350.62R9;

(5)  a transversal row of equal signs (=) immediately preceding the information referred to in subparagraphs 12 to 18 of the first paragraph of section 350.62R9, in subparagraphs 6 and 7, in subparagraph 21 of the first paragraph of section 350.62R9 and in subparagraph 8;

(6)  a two-dimensional QR barcode containing a hyperlink described in the fourth paragraph that, if the invoice is sent by technological means, must be followed by a clickable hyperlink containing the information described in that paragraph;

(7)  the date, hour, minute and second of the time at which the Minister processes the information referred to in subparagraph a of subparagraph 1 or 2 of the second paragraph of section 350.62R13, as applicable, or in subparagraph ii of subparagraph b of subparagraph 1 or 2 of the second paragraph of that section, as applicable, and sent by the sales recording system; and

(8)  a transversal row of equal signs (=) immediately following the information referred to in subparagraph 5, in subparagraphs 12 to 18 of the first paragraph of section 350.62R9, in subparagraphs 6 and 7 and in subparagraph 21 of the first paragraph of section 350.62R9.

For the purposes of subparagraph 2 of the first paragraph, Coordinated Universal Time (UTC- including daylight saving or standard time indicator) must be indicated if it corresponds to – 4h.

For the purposes of subparagraph 3 of the first paragraph, the description of a passenger transportation service is sufficiently detailed if it contains the following information:

(1)  the information referred to in subparagraphs 3 and 4 of the first paragraph of section 350.62R5;

(2)  the information referred to in subparagraphs 3 to 5 of the third paragraph of section 350.62R14; and

(3)  mention that the fare is set under the terms of an agreement entered into by the person with the recipient.

The hyperlink to which subparagraph 6 of the first paragraph refers must begin by “https://mev-web.ca?F=”, and be followed by the information referred to in subparagraph 27 of the first paragraph of section 350.62R3, in subparagraph 3 of the first paragraph of section 350.62R14, in subparagraphs 15 to 17, 13, 14 and 19 of the first paragraph of section 350.62R3, in subparagraph 4 of the first paragraph of section 350.62R14 but only as concerns the mention that a reproduced invoice is involved, and in subparagraphs 23 to 25 and 9 of the first paragraph of section 350.62R3; the information must appear concatenated in that order.

Despite the first paragraph, the information referred to in subparagraph 7 of the first paragraph and in subparagraph 21 of the first paragraph of section 350.62R9 need not be indicated on the invoice if, for a reason beyond the person’s control, the sales recording system cannot receive it, in which case the information missing on the invoice must be replaced by mention of the words “communication problem” and the information must be sent to the Minister within 48 hours after the time referred to in subparagraph 3 of the first paragraph of section 350.62R14.

The information referred to in subparagraph 5 of the first paragraph, in subparagraphs 12 to 18 of the first paragraph of section 350.62R9, in subparagraphs 6 and 7 of the first paragraph, in subparagraph 21 of the first paragraph of section 350.62R9 and in subparagraph 8 of the first paragraph must appear in that order on the invoice.

O.C. 164-2021, s. 3; O.C. 1448-2021, s. 2.

350.62R16. For the purposes of section 350.62 of the Act, a case where a person, during a particular period, makes a supply of a shared transportation service referred to in section 149 of the Act respecting remunerated passenger transportation by automobile (chapter T-11.2) or a supply of an adapted transportation service, is a prescribed case.

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

(1)  for the purposes of paragraph 1 of section 350.62 of the Act, the person must send to the Minister, immediately before the time at which the person provides an invoice to the recipient in accordance with subparagraph 2, the information referred to in section 350.62R17 in respect of all the supplies referred to in the first paragraph made by the person during the particular period; and

(2)  for the purposes of paragraph 2 of section 350.62 of the Act, the person must produce an invoice containing the information referred to in section 350.62R18 in respect of all the supplies referred to in the first paragraph made by the person during the particular period and provide the invoice to the recipient at the time the person requests payment of the consideration.

If, in connection with a particular transaction, information referred to in subparagraph 1 of the second paragraph is erroneous or incomplete, or such information was omitted, the following rules apply:

(1)  where the particular transaction relates to an original invoice produced, the person must, without delay after becoming aware of the information,

(a)  send the information required under subparagraph 9 of the first paragraph of section 350.62R3 and the information referred to in subparagraphs 3 and 6 of the first paragraph of section 350.62R17 that relates to the particular transaction and allows the Minister to identify it;

(b)  send the information required by subparagraph 1 of the second paragraph after making the necessary corrections; and

(c)  provide an invoice to the recipient containing the information referred to in section 350.62R18; and

(2)  where the particular transaction relates to a closing receipt produced,

(a)  the person must, without delay after becoming aware of the information,

i.  send the information required under subparagraph 9 of the first paragraph of section 350.62R3 and the information referred to in subparagraphs 3 and 6 of the first paragraph of section 350.62R17 that relates to the particular transaction and allows the Minister to identify it;

ii.  send the information required under subparagraphs 1, 4, 6, 11, 13, 14, 18, 19, 21, 23 and 26 of the first paragraph of section 350.62R3 and the information referred to in subparagraphs 2 and 4 to 9 of the first paragraph of section 350.62R17; the information must be identical to the information already sent at the time of the particular transaction; and

iii.  send the information required under subparagraphs 2, 3, 5, 9, 22, 24, 25 and 27 to 33 of the first paragraph of section 350.62R3 and the information referred to in subparagraph 3 of the first paragraph of section 350.62R17 that relates to the new transaction after making the necessary corrections; and

(b)  the person must, immediately after the new transaction referred to in subparagraph a,

i.  send the information required under subparagraph 9 of the first paragraph of section 350.62R3 and the information referred to in subparagraphs 3 and 6 of the first paragraph of section 350.62R17 that is required by subparagraphs ii and iii of subparagraph a and allows the Minister to identify the new transaction referred to in that subparagraph a;

ii.  send the information required by subparagraph 1 of the second paragraph after making the necessary corrections; and

iii.  provide an invoice to the recipient containing the information referred to in section 350.62R18.

For the purposes of subparagraph ii of subparagraph a of subparagraph 2 of the third paragraph, the amounts referred to in subparagraphs 6 to 9 of the first paragraph of section 350.62R17 must be expressed as negative amounts.

If, in connection with a particular transaction, information referred to in subparagraph a of subparagraph 21 of the first paragraph of section 350.62R3 was sent and information under subparagraph 26 of the first paragraph of that section subsequently becomes known, the person must, without delay after becoming aware of the information,

(1)  send the information required under subparagraph 9 of the first paragraph of section 350.62R3 and the information referred to in subparagraphs 3 and 6 of the first paragraph of section 350.62R17 that relates to the particular transaction and allows the Minister to identify it; and

(2)  send the information required by subparagraph 1 of the second paragraph.

Section 350.62R2, the second paragraph of section 350.62R3 and sections 350.62R8, 350.63R1 and 350.63R2 apply to this section, with the necessary modifications.

O.C. 164-2021, s. 3.

350.62R17. The information to which subparagraph 1 of the second paragraph of section 350.62R16 refers is the following:

(1)  the information required under subparagraphs 1 to 6, 9, 11, 13, 14, 18, 19 and 21 to 33 of the first paragraph of section 350.62R3;

(2)  the name of the individual who sends the information referred to in this section to the Minister;

(3)  the date, hour, minute, second and Coordinated Universal Time (UTC- including daylight saving or standard time indicator) at which the individual sends the information to the Minister;

(4)  in the case of a reproduced invoice or a duplicate, mention to that effect, and

(a)  the information relating to the initial transaction required under subparagraphs 2, 3 and 5 to 9 and subparagraphs 1, 4, 6, 9, 11, 13, 14, 18, 19, 21, 23 and 26 of the first paragraph of section 350.62R3; and

(b)  the information relating to the reproduced invoice or the duplicate required under subparagraphs 2, 3, 5, 22, 24, 25 and 27 to 33 of the first paragraph of section 350.62R3;

(5)  a sufficiently detailed description of all the shared transportation or adapted transportation services;

(6)  the total value of all consideration payable in respect of the supplies made during the particular period;

(7)  the tax under Subsection 1 of section 165 of the Excise Tax Act (R.S.C. 1985, c. E-15) computed on the total value of all consideration;

(8)  the tax computed on the total value of all consideration; and

(9)  the total amount for the supplies that consists of the tax, the tax under Subsection 1 of section 165 of the Excise Tax Act and the value of all consideration payable in respect of the supplies.

For the purposes of subparagraph 5 of the first paragraph, the description of all the transportation services is sufficiently detailed if it contains the following information:

(1)  the information referred to in subparagraphs 3 and 4 of the first paragraph of section 350.62R5;

(2)  mention that the transportation is adapted transportation or shared transportation;

(3)  (subparagraph revoked);

(4)  (subparagraph revoked);

(5)  the number of trips made during the particular period; and

(6)  the dates of the first and last trips made during the particular period.

O.C. 164-2021, s. 3; O.C. 90-2023, s. 1.

350.62R18. For the purposes of subparagraph 2 of the second paragraph of section 350.62R16, the information an invoice must contain is the following:

(1)  the information referred to in subparagraphs 1, 3, 5, 7 to 9, 15 to 18 and 21 of the first paragraph of section 350.62R9;

(2)  the date, hour, minute and second of the time at which the individual referred to in subparagraph 2 of the first paragraph of section 350.62R17 sends the information required under subparagraph 1 of the second paragraph of section 350.62R16 to the Minister;

(3)  a sufficiently detailed description of all the shared transportation or adapted transportation services;

(4)  in the case of a reproduced invoice, the information appearing on the invoice already provided to the recipient that is referred to in subparagraphs 2, 3, 5 to 9 and 12 and in subparagraphs 1, 3, 5, 7 to 9 and 16 to 18 of the first paragraph of section 350.62R9 as well as the information relating to the reproduced invoice that is referred to in subparagraphs 10 and 11 and in subparagraphs 15 and 21 of the first paragraph of section 350.62R9;

(5)  a transversal row of equal signs (=) immediately preceding the information referred to in subparagraphs 7 to 9, in subparagraphs 15 to 18 of the first paragraph of section 350.62R9, in subparagraphs 10 and 11, in subparagraph 21 of the first paragraph of section 350.62R9 and in subparagraph 12;

(6)  the total value of all consideration payable in respect of the supplies made during the particular period;

(7)  the tax under Subsection 1 of section 165 of the Excise Tax Act (R.S.C. 1985, c. E-15) computed on the total value of all consideration;

(8)  the tax computed on the total value of all consideration;

(9)  the total amount for the supplies that consists of the tax, the tax under Subsection 1 of section 165 of the Excise Tax Act and the value of all consideration payable in respect of the supplies;

(10)  a two-dimensional QR barcode containing a hyperlink described in the fourth paragraph that, if the invoice is sent by technological means, must be followed by a clickable hyperlink containing the information described in that paragraph;

(11)  the date, hour, minute and second of the time at which the Minister processes the information required under subparagraph 1 of the second paragraph of section 350.62R16 and sent by the sales recording system; and

(12)  a transversal row of equal signs (=) immediately following the information referred to in subparagraphs 5 and 7 to 9, in subparagraphs 15 to 18 of the first paragraph of section 350.62R9, in subparagraphs 10 and 11 and in subparagraph 21 of the first paragraph of section 350.62R9.

For the purposes of subparagraph 2 of the first paragraph, Coordinated Universal Time (UTC- including daylight saving or standard time indicator) must be indicated if it corresponds to – 4h.

For the purposes of subparagraph 3 of the first paragraph, the description of all the transportation services is sufficiently detailed if it contains the information referred to in the second paragraph of section 350.62R17.

The hyperlink to which subparagraph 10 of the first paragraph refers must begin by “https://mev-web.ca?F=”, and be followed by the information referred to in subparagraph 27 of the first paragraph of section 350.62R3, in subparagraphs 3 and 7 to 9 of the first paragraph of section 350.62R17, in subparagraphs 13, 14 and 19 of the first paragraph of section 350.62R3, in subparagraph 4 of the first paragraph of section 350.62R17 but only as concerns the mention that a reproduced invoice is involved, and in subparagraphs 23 to 25 and 9 of the first paragraph of section 350.62R3; the information must appear concatenated in that order.

Despite the first paragraph, the information referred to in subparagraph 11 of the first paragraph and in subparagraph 21 of the first paragraph of section 350.62R9 need not be indicated on the invoice if, for a reason beyond the person’s control, the sales recording system cannot receive it, in which case the information missing on the invoice must be replaced by mention of the words “communication problem” and the information must be sent to the Minister within 48 hours after the time referred to in subparagraph 3 of the first paragraph of section 350.62R17.

The information referred to in subparagraphs 5 and 7 to 9 of the first paragraph, in subparagraphs 15 to 18 of the first paragraph of section 350.62R9, in subparagraphs 10 and 11 of the first paragraph, in subparagraph 21 of the first paragraph of section 350.62R9 and in subparagraph 12 of the first paragraph must appear in that order on the invoice.

O.C. 164-2021, s. 3; O.C. 1448-2021, s. 3.

350.63R1. For the purposes of the first paragraph of section 350.63 of the Act, the prescribed manner for a person engaged in a taxi business, or a person acting on that person’s behalf, to generate or send by technological means a reproduced invoice for another purpose is to use the sales recording system within the meaning assigned to that expression by section 350.62R1.

O.C. 164-2021, s. 3; O.C. 1448-2021, s. 4.

350.63R1.1. For the purposes of the first paragraph of section 350.63 of the Act, the prescribed information a document that is a reproduced invoice must contain is the following:

(1)  in the case of a reproduced invoice referred to in section 350.62R9, the information appearing on the invoice already provided to the recipient that is referred to in subparagraphs 1 to 9, 11 to 14, 16 to 18 and 22 of the first paragraph of section 350.62R9 as well as the information relating to the reproduced invoice that is referred to in subparagraphs 15 and 19 to 21 of that first paragraph;

(2)  in the case of a reproduced invoice referred to in section 350.62R13, the information appearing on the invoice already provided to the recipient that is referred to in subparagraphs 2, 3, 5 and 8 of the first paragraph of section 350.62R15 and in subparagraphs 1, 3, 5 to 9, 12 to 14 and 16 to 18 of the first paragraph of section 350.62R9 as well as the information relating to the reproduced invoice that is referred to in subparagraphs 6 and 7 of the first paragraph of section 350.62R15 and in subparagraphs 15 and 21 of the first paragraph of section 350.62R9;

(3)  in the case of a reproduced invoice referred to in section 350.62R16, the information appearing on the invoice already provided to the recipient that is referred to in subparagraphs 2, 3, 5 to 9 and 12 of the first paragraph of section 350.62R18 and in subparagraphs 1, 3, 5, 7 to 9 and 16 to 18 of the first paragraph of section 350.62R9 as well as the information relating to the reproduced invoice that is referred to in subparagraphs 10 and 11 of the first paragraph of section 350.62R18 and in subparagraphs 15 and 21 of the first paragraph of section 350.62R9; and

(4)  in the case of a duplicate, mention of the words “duplicate” and “do not give to customer”.

O.C. 1448-2021, s. 5.

350.63R2. For the purposes of the second paragraph of section 350.63 of the Act, the prescribed cases in respect of which any other document may be provided to the recipient are the following:

(1)  where the invoice referred to in paragraph 2 of section 350.62 of the Act has already been provided to the recipient, the other document merely completes the invoice and contains a reference to the invoice provided;

(2)  where the purpose of the other document is to indicate payment of all or part of the consideration for a supply before the recipient is provided with the invoice referred to in paragraph 1; and

(3)  where the other document is the original of a written agreement relating to the supply of a passenger transportation service or a copy of the agreement.

O.C. 164-2021, s. 3.

350.68R1. A document referred to in the first paragraph of section 350.68 of the Act is displayed in the prescribed manner when the registration number shown on the document meets the following conditions:

(1)  it is in black type on a white background;

(2)  Arial typeface is used and the text, sized at least 48 points, is in bold;

(3)  the minimum type height is 12 millimeters and the minimum width is 5 millimeters for the number 1 and 8 millimeters in any other case; and

(4)  it is centered horizontally and arranged as follows:

(a)  on the first line, the first two digits are followed by a single space and the following eight digits are arranged in two four-digit groups separated by a single space, and

(b)  on the next line, the letters “TQ” are followed by the last four digits.

S.Q. 2021, c. 15, s. 19.

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.

350.70R1. The following information must be included in the report referred to in section 350.70 of the Act that must be displayed or sent by the driver of a vehicle used in the course of carrying on a taxi business or a copy of which must be provided by the driver:

(1)  the name under which the person referred to in section 350.62 of the Act carries on that 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 subsection 1 or 1.5 of section 241 of the Excise Tax Act (R.S.C. 1985, c.  E-15);

(3)  the registration number assigned to that person under section 415 or 415.0.6 of the Act;

(4)  the name of the driver;

(5)  the number identifying the last transaction for which information was transmitted by the sales recording system used by the driver as well as the total amount for the supply that consists of the tax paid or payable, the goods and services tax paid or payable and the value of the consideration paid or payable in respect of the supply;

(6)  an indication that the last invoice was printed or sent by a technological means, or was both printed and sent by such a means;

(7)  if the invoice was sent by a technological means, either the first four characters of the recipient’s email address followed by six asterisks (“*”) or six asterisks (“*”) followed by the last four digits of the recipient’s telephone number;

(8)  the date, hour, minute and second, appearing on the invoice, at which the information referred to in paragraph 1 of section 350.62 of the Act was transmitted to the Minister;

(9)  the number assigned to the transaction that appears on the invoice;

(10)  the date, hour, minute and second at which the Minister processed that last transaction;

(11)  the driver’s sales summary beginning on 1 January of the year, which includes

(a)  an indication of the year concerned,

(b)  the total number of transactions,

(c)  the number of transactions corresponding to the production of a closing receipt,

(d)  the total value of all consideration paid or payable in respect of the supplies,

(e)  the total of the goods and services tax paid or payable in respect of the supplies,

(f)  the total of the tax paid or payable in respect of the supplies, and

(g)  the total amount for the supplies that consists of the tax paid or payable, the goods and services tax paid or payable and the value of all consideration paid or payable in respect of the supplies;

(12)  the unique identifier, assigned by the Minister, of the device referred to in section 350.70 of the Act;

(13)  the unique identifier, assigned by the Minister, of the sales recording system used;

(14)  the sales recording system’s version identifier that is assigned by the designer and that corresponds to the parent version update;

(15)  the date, hour, minute and second at which the driver connected to his user account;

(16)  the date, hour, minute and second of the production of the report;

(17)  a two-dimensional barcode (QR code format) that must include

(a)  the information provided for in subparagraphs 2, 3, 5 and 8, subparagraphs b to g of subparagraph 11 and subparagraphs 12 to 16,

(b)  the digital signature generated by the sales recording system in respect of the report, and

(c)  the digital fingerprint of the digital certificate assigned by the Minister.

For the purposes of the first paragraph,

“goods and services tax paid or payable” means the tax that has become payable or, if it has not become payable, has been paid under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15);

“sales recording system” means a device that includes software which the Minister certified beforehand and of which the version used is allowed by the Minister;

“tax paid or payable” means the tax that has become payable or, if it has not become payable, has been paid.

S.Q. 2021, c. 15, s. 19.

350.70R2. Despite section 350.70R1, the information provided for in subparagraphs 9 and 10 of the first paragraph of that section does not need to be provided if, for a reason beyond the driver’s control, the sales recording system was unable to receive that information when the last invoice was produced, in which case the missing information must be replaced by the mention “problème de communication”.

S.Q. 2021, c. 15, s. 19.

USED SPECIFIED CORPOREAL MOVABLE PROPERTY

351R1. (Revoked).

O.C. 1607-92, s. 351R1; O.C. 1466-98, s. 4.

REBATE TO A PERSON RESIDENT IN CANADA OUTSIDE QUÉBEC

352R1. (Revoked).

O.C. 1607-92, s. 352R1; O.C. 321-2017, s. 12.

352R2. For the purposes of the first paragraph of section 352 of the Act, the prescribed conditions are the following:

(1)  the property is acquired by the person for consumption, use or supply exclusively outside Québec;

(2)  if the person is a consumer of the property and the property is not a road vehicle, the person is resident in a province or territory mentioned in the first paragraph of section 352 of the Act into which the property was brought or shipped; and

(3)  the person pays all duties, fees and taxes, if any, imposed by the other province or territory to which paragraph 2 refers that are payable by the person in respect of the property.

O.C. 1607-92, s. 352R2; O.C. 321-2017, s. 13.

352R3. For the purposes of subparagraph 4 of the third paragraph of section 352 of the Act, the following are prescribed circumstances:

(1)  the rebate is substantiated by a receipt that includes tax of at least $5 and the person is otherwise eligible for a rebate of the tax under section 352 of the Act; and

(2)  the total of all amounts, each of which is an amount of a rebate to which the person is otherwise entitled under section 352 of the Act and in respect of which the rebate application is made, is at least $25.

O.C. 1607-92, s. 352R3; O.C. 1463-2001, s. 51; O.C. 321-2017, s. 14.

353.0.4R1. For the purposes of paragraph 4 of section 353.0.4 of the Act, the following are prescribed circumstances:

(1)  the rebate is substantiated by a receipt that includes tax of at least $5 and the person is otherwise eligible for a rebate of that tax under section 353.0.3 of the Act; and

(2)  the total of all amounts, each of which is an amount of a rebate for which the person is otherwise eligible under section 353.0.3 of the Act and in respect of which the rebate application is made, is at least $25.

O.C. 390-2012, s. 14.

REBATE IN RESPECT OF SHORT-TERM ACCOMMODATION

354R1. (Revoked).

O.C. 1607-92, s. 354R1; O.C. 1635-96, s. 15.

355R1. (Revoked).

O.C. 1607-92, s. 355R1; O.C. 1635-96, s. 15.

355R2. (Revoked).

O.C. 1607-92, s. 355R2; O.C. 1635-96, s. 15.

355R3. (Revoked).

O.C. 1607-92, s. 355R3; O.C. 1635-96, s. 15.

355R4. (Revoked).

O.C. 1607-92, s. 355R4; O.C. 1635-96, s. 15.

355R5. (Revoked).

O.C. 1607-92, s. 355R5; O.C. 1635-96, s. 15.

355R6. (Revoked).

O.C. 1607-92, s. 355R6; O.C. 1635-96, s. 15.

355R7. (Revoked).

O.C. 1607-92, s. 355R7; O.C. 1635-96, s. 15.

355R8. (Revoked).

O.C. 1607-92, s. 355R8; O.C. 1635-96, s. 15.

355R9. (Revoked).

O.C. 1607-92, s. 355R9; O.C. 1635-96, s. 15.

TERMS AND CONDITIONS IN RESPECT OF AN APPLICATION FOR A REBATE

357R1. (Revoked).

O.C. 1607-92, s. 357R1; O.C. 1463-2001, s. 51; O.C. 1116-2007, s. 3.

PRESCRIBED HYBRID VEHICLES

382.9R1. (Revoked).

O.C. 1116-2007, s. 4; O.C. 1448-2021, s. 6.

PERCENTAGE OF GOVERNMENT FUNDING TO CERTAIN ORGANIZATIONS

383R1. For the purposes of this section and section 383R2, the expression:

“consideration”, in respect of a supply, includes all amounts credited to the recipient of the supply in respect of a trade-in, within the meaning of section 54.1 of the Act, accepted in full or partial consideration for the supply or, if the supplier and the recipient are not dealing with each other at arm’s length at the time the supply is made and the amount credited to the recipient in respect of the trade-in exceeds the fair market value of the trade-in at the time ownership of it is transferred to the supplier, that fair market value;

“government funding” of a person means:

(1) an amount of money, including a forgivable loan but not including any other loan or a refund, rebate or remission of, or credit in respect of, fees, duties or taxes imposed under any statute, that is readily ascertainable and is paid or payable to the person by a grantor:

(a) for the purpose of financially assisting him in attaining his purposes and not as consideration for supplies made by him; or

(b) as consideration for property or services that he makes available to other persons for their use or consumption, other than the grantor, individuals who are officers, employees, shareholders or members of the grantor, or persons related to the grantor or to such individuals, in a case where supplies of the property or services made by the person to such other persons are exempt supplies; and

(2) an amount of money paid or payable to the person by an intermediary organization that received the amount from a grantor, or by another organization that received the amount from an intermediary organization, where:

(a) in the case of an amount that, after 30 June 1992, becomes payable or is paid to the person, the intermediary organization or the other organization, as the case may be, provides to the person, at the time of the payment, a certificate, in the form determined by the Minister attesting that the amount is government funding; and

(b) the amount would be government funding of the person because of paragraph 1 if the amount were paid by the grantor directly to the person for the same purposes as it was paid to the person by the intermediary or the other organization, as the case may be, and if the reference to “grantor” in subparagraph b of paragraph 1 included a reference to that intermediary or other organization, as the case may be;

“grantor” means:

(1) a government or a municipality, other than a corporation all or substantially all of whose activities are commercial activities or activities consisting in the supply of financial services or both;

(2) a corporation that is controlled by a government or by a municipality and one of the main purposes of which is to fund charitable or non-profit endeavours;

(3) a board, trust, commission or other body that is established by a government, municipality or corporation referred to in subparagraph 2 and one of the main purposes of which is to fund charitable or non-profit endeavours; and

(4) a band of Indians within the meaning of the Indian Act (R.S.C. 1985, c. I-5), the Cree-Naskapi (of Quebec) Act (S.C. 1984, c. 18) or any other statute of the Parliament of Canada;

“municipality” has the meaning assigned by section 383 of the Act.

O.C. 1607-92, s. 383R1; O.C. 1463-2001, s. 21; O.C. 1149-2006, s. 3; O.C. 321-2017, s. 15.

383R2. For the purposes of the definition of the expression “percentage of government funding” provided for in section 383 of the Act, the prescribed manner consists in determining, in respect of a person for his fiscal year, the percentage that corresponds to the greater of the following percentages:

(1)  the percentage that is equal to:

(a)  for the person’s first fiscal year, zero;

(b)  for the person’s second fiscal year, the percentage that would be determined under subparagraph 2 and the second paragraph if all references therein to “the fiscal year” were replaced by references to “the person’s first fiscal year”; and

(c)  for any other fiscal year, the percentage that would be determined under subparagraph 2 and the second paragraph if all references therein to “the fiscal year” were replaced by references to “the person’s 2 immediately preceding fiscal years”; or

(2)  the percentage determined by the following formula:

[A/(A + B + C - D)] x 100.

For the purposes of that formula:

(1)  A is the amount, if any, by which the total of all amounts, each of which is identified in the annual financial statements of the person for the fiscal year as government funding received or receivable in the fiscal year, depending upon the accounting method used to determine his revenue or funding for the fiscal year, exceeds the total of all government funding that he repaid in the fiscal year or that became receivable before the fiscal year and is not received during the fiscal year;

(2)  B is the total of the following amounts:

(a)  monetary gifts, other than government funding, that the person receives in the fiscal year;

(b)  the total of all amounts each of which is the amount, if any, by which the fair market value, at the time of receipt, of a financial instrument received by the person in the fiscal year exceeds the consideration paid or payable by him, where that value can be readily determined at that time;

(c)  the amount, if any, by which the total referred to in subclause i exceeds the total referred to in subclause ii:

i.  the total of all consideration that becomes due, or is paid without becoming due, in the fiscal year to the person for supplies made by the person, including consideration for a service, or for the use of property, that is provided by the person and to which section 29 of the Act applies, but not including any consideration for supplies of rights to participate in games of chance conducted by the person, supplies deemed under section 60 of the Act to have been made by the person, supplies by way of sale of immovables or capital property of the person, supplies of financial instruments, and supplies deemed under any of sections 209, 286 and 323.1 to 323.3 of the Act to have been made by the person or supplies by the person to which section 290 of the Act applies;

ii.  the total of all amounts paid or credited to recipients in the fiscal year as a reduction in, or a rebate or refund of, all or part of the consideration for supplies that the person made to them;

(d)  the amount, if any, by which the total referred to in subclause i exceeds the total referred to in subclause ii:

i.  the total of all amounts each of which is consideration that becomes due, or is paid without becoming due, to the person in the fiscal year for a supply of a right to participate in a game of chance conducted by the person or for a supply that he is deemed under section 60 of the Act to have made in the fiscal year in respect of a bet;

ii.  the total of all amounts each of which is an amount of money paid or payable by the person as a prize or winnings in the game or in satisfaction of the bet, or is the consideration paid or payable by him for property or a service that is given as a prize or winnings in the game or in satisfaction of the bet;

(3)  C is the total of the following amounts:

(a)  all amounts each of which is an amount of money that is interest or dividends that the person receives in the fiscal year;

(b)  all amounts of money that are distributed in the fiscal year to the person by a trust, otherwise than as a distribution of capital, in respect of the person’s right as a beneficiary, within the meaning of the second paragraph of section 646 of the Taxation Act (chapter I-3), under the trust;

(c)  all amounts that become due, or are paid without becoming due, to the person in the fiscal year in respect of a debt security issued by him to one of the following persons, or a loan granted to him by one of the following persons, but excluding any amount in respect of a loan where the interest on the loan is payable at least annually and is calculated at a rate that would be reasonable, in the circumstances, if the loan had been made between persons dealing with each other at arm’s length;

i.  another person with whom the person was not dealing at arms’s length at the time the loan was granted or the security was issued, as the case may be; or

ii.  another person who is, agreed to become or ceased to be an officer, employee, shareholder, partner or member of the person;

(d)  all consideration that becomes due, or is paid without becoming due, to the person in the fiscal year for an equity security issued by him; and

(e)  all monetary contributions of capital that are received by the person in the fiscal year, other than government funding and amounts referred to in any of clauses a to d; and

(4)  D is the total of the following amounts:

(a)  25% of the total determined for B in this formula determined for the fiscal year; and

(b)  all amounts paid by the person in the fiscal year as repayments of amounts that are included in the total for B or C for the fiscal year, or would be so included if the person had received them in the fiscal year.

O.C. 1607-92, s. 383R2; O.C. 1463-2001, s. 22.

383R3. For the purposes of the formula appearing in subparagraph 2 of the first paragraph of section 383R2, where the denominator of the fraction is nil or a negative amount, it shall be deemed to be equal to 1 where the numerator is nil, and in any other case, it shall be deemed to be equal to the numerator.

O.C. 1607-92, s. 383R3.

PRESCRIBED GOVERNMENT ORGANIZATION

383R4. For the purposes of the definition of “non-profit organization” in section 383 of the Act, a prescribed government organization is

(1)  an organization referred to in section 2.1 of the Public Service Body Rebate (GST/HST) Regulations (SOR/91-37); or

(2)  a mandatary of the Gouvernement du Québec, except an entity listed in Schedule III and a government department, that would be a non-profit organization within the meaning of section 1 of the Act if the definition of that expression were read without reference to “a government”.

O.C. 1149-2006, s. 4; O.C. 1116-2007, s. 9; O.C. 66-2016, s. 2.

REBATE TO PUBLIC SERVICE BODIES

386R1. For the purposes of section 386 of the Act, the property and services listed in sections 386R2 to 386R9.1 are prescribed property and services for determining the rebate payable to a person referred to as “the person” in those sections.

O.C. 1607-92, s. 386R1; O.C. 1108-95, s. 6; O.C. 1635-96, s. 16; O.C. 321-2017, s. 16.

386R2. Property or services that are primarily for consumption, use or supply by the person in the course of making supplies of a residential complex or a residential unit by way of lease, licence or similar arrangement, other than supplies of short-term accommodation and supplies that are exempt supplies by reason of paragraph 2 of section 98 or section 99 of the Act are prescribed property or services, where:

(1)  in the case of property or services primarily for consumption, use or supply in the course of making supplies of residential units in a multiple unit residential complex that contains more than 2 residential units that is owned by the person or has been supplied to him by way of lease, licence or similar arrangement, all or substantially all of the residential units in the complex are supplied for the purpose of being occupied otherwise than exclusively by the following persons:

(a)  seniors;

(b)  youths;

(c)  students;

(d)  persons with a disability, persons in distress or other persons in need of assistance;

(e)  individuals whose means or income is such that they are eligible as lessees or are entitled to reduced lease payments;

(f)  individuals for whom solely a public sector body pays consideration for the supplies of accommodation and who either pay no consideration for those supplies or pay consideration that is significantly less than the consideration that they could reasonably be expected to pay for comparable supplies made by a person in the business of making such supplies for the purpose of earning a profit; or

(g)  any combination of persons described in subparagraphs a to f;

(2)  in any other case, the principal purpose of the person in carrying on the activity of supplying the complex or unit is not that of providing accommodation for persons referred to in any of subparagraphs a to f of paragraph 1.

O.C. 1607-92, s. 386R2; O.C. 1463-2001, s. 23.

386R3. Property or a service that is primarily for consumption, use or supply by the person in the course of making a supply of a parking space referred to in section 101.1 of the Act for a particular period, if the supply is incidental to the use of land, a residential complex or a residential unit and property and services for use by the person primarily in the course of making supplies by way of lease, licence or similar arrangement of the land, residential complex or residential unit during the particular period are prescribed property or services because of section 386R2, is a prescribed property or service.

O.C. 1607-92, s. 386R3; O.C. 1463-2001, s. 24.

386R4. Property or services that are primarily for consumption, use or supply by the person in the course of making the following supplies are prescribed property or services:

(1)  supplies of land, a building or a part of a building to a person other than a public sector body, where the supplies are exempt supplies by reason of section 99 of the Act; and

(2)  exempt supplies of parking spaces, where those supplies are incidental to the use of the land, building or part of a building.

O.C. 1607-92, s. 386R4.

386R5. Property or services that are primarily for consumption, use or supply by the person in the course of making the following supplies are prescribed property or services:

(1)  supplies of land, a building or a part of a building to a public sector body for a period, where the supplies are exempt supplies by reason of section 99 of the Act and where the property or services would be prescribed property or services by reason of section 386R2 if the supplies of the land, building or part of a building made by the body during that period were made by the person; and

(2)  exempt supplies of parking spaces, where those supplies are incidental to the use of the land, building or part of a building.

O.C. 1607-92, s. 386R5.

386R5.1. Excisable goods that are acquired by a person for the purpose of making a supply of the excisable goods for consideration that is not included as part of the consideration for a meal supplied together with the excisable goods are prescribed property, except where tax is payable in respect of the supply by the person of the excisable goods.

O.C. 1466-98, s. 5; S.Q. 2019, c .14, s. 658.

386R6. A membership in a club the main purpose of which is to provide dining, recreational or sporting facilities is prescribed property.

O.C. 1607-92, s. 386R6.

386R7. Property or services that are acquired or brought into Québec by the person exclusively for the personal consumption, use or enjoyment — in this section referred to as the “benefit” — of a particular individual who is, agreed to become or ceased to be an officer, employee or member of the person, or of another individual related to the particular individual, are prescribed property or services, except where, as the case may be:

(1)  the person supplies the property or services to the particular individual or the other individual for consideration that becomes due in the year in which the property or services were acquired or brought into Québec by the person and that is equal to the fair market value of the property or services at the time the consideration becomes due and tax is payable in respect of the supply; or

(2)  if no amount were payable by the particular individual for the benefit, no amount in respect of the benefit would be included in computing the income of the particular individual under sections 34 to 47.17 of the Taxation Act (chapter I-3) for the purposes of that Act.

O.C. 1607-92, s. 386R7.

386R8. Property or a service that is supplied to another person is a prescribed property or service if

(1)  an amount is required under section 37, 41, 41.1.1, 41.1.2 or 111 of the Taxation Act (chapter I-3) to be included in computing the income of the other person for the purposes of that Act; and

(2)  section 290 of the Act does not apply to the supply or the section does apply to the supply but no tax is payable in respect of it.

O.C. 1607-92, s. 386R8; O.C. 1463-2001, s. 25.

386R9. (Revoked).

O.C. 1607-92, s. 386R9; O.C. 1463-2001, s. 26.

386R9.1. Property or a service that is deemed under section 346 of the Act to be acquired or brought into Québec by the person acting as the operator, within the meaning of that section, of a joint venture in respect of which an election under that section is in effect, if any of the co-venturers, within the meaning of that section, of the joint venture would not be entitled to claim a rebate under subdivision 5 of Division I of Chapter VII of Title I of the Act in respect of the property or service if it were otherwise acquired or brought into Québec for the same purpose as that for which it is acquired or brought into Québec by the person on behalf of the co-venturer and if tax were payable by the co-venturer in respect of the property or service, is a prescribed property or service.

O.C. 1463-2001, s. 27; O.C. 1149-2006, s. 5; O.C. 321-2017, s. 17.

386R9.2. (Revoked).

O.C. 1463-2001, s. 27; O.C. 321-2017, s. 18.

386R10. Section 386R2 applies, with the necessary modifications, in respect of property or services for consumption, use or supply in the course of making a supply of land referred to in section 100 of the Act as if the land were a residential complex.

O.C. 1607-92, s. 386R10.

386R11. (Revoked).

O.C. 1108-95, s. 7; O.C. 1635-96, s. 17.

386R12. (Revoked).

O.C. 1108-95, s. 7; O.C. 1635-96, s. 17.

386R13. (Revoked).

O.C. 1108-95, s. 7; O.C. 1635-96, s. 17.

386R14. (Revoked).

O.C. 1108-95, s. 7; O.C. 1635-96, s. 17.

386R15. (Revoked).

O.C. 1108-95, s. 7; O.C. 1635-96, s. 17.

386R16. (Revoked).

O.C. 1108-95, s. 7; O.C. 1635-96, s. 17.

386R17. (Revoked).

O.C. 1108-95, s. 7; O.C. 1635-96, s. 17.

386.1.1R1. For the purposes of section 386.1.1 of the Act, property and services listed in sections 386R2 to 386R9.1 are prescribed property and services for determining the rebate payable to a person referred to as “the person” in those sections.

O.C. 321-2017, s. 19.

COMPENSATION TO MUNICIPALITIES

388.1R1. For the purposes of section 388.1 of the Act, the municipalities listed in Schedule II.1 and the municipalities resulting from an amalgamation of municipalities including a municipality referred to in that Schedule or having annexed the entire territory of a municipality referred to in that Schedule under the Act respecting municipal territorial organization (chapter O-9) are prescribed municipalities.

O.C. 1108-95, s. 7.

388.1R2. For the purposes of section 388.1 of the Act, the prescribed time is a time not later than 31 December for 1992 and the prescribed time is 30 June for each year from 1993 to 1996.

O.C. 1108-95, s. 7.

388.1R3. For the purposes of section 388.1 of the Act, the prescribed amount is:

(1)  in the case of a municipality referred to in Schedule II.1, the amount provided for in that Schedule for that municipality; or

(2)  in the case of a municipality resulting from an amalgamation of municipalities or having annexed the entire territory of another municipality under the Act respecting municipal territorial organization (chapter O-9), the amount constituted by the sum of the amounts provided for in Schedule II.1 for each of the municipalities referred to in that Schedule that is a party to the amalgamation or annexation.

O.C. 1108-95, s. 7.

388.2R1. For the purposes of section 388.2 of the Act, the prescribed amount is:

(1)  for Ville de Laval, $2,000,000 in respect of the year 2001, $4,000,000 in respect of the year 2002, $6,500,000 in respect of the year 2003 and $4,227,979.95 in respect of the year 2015;

(2)  for Ville de Montréal, $31,900,000 in respect of the year 2001 and $23,007,038.61 in respect of the year 2015; and

(3)  for Ville de Québec, $6,700,000 in respect of the year 2001 and $4,832,199.33 in respect of the year 2015.

O.C. 1470-2002, s. 10; O.C. 321-2017, s. 20.

388.4R1. For the purposes of section 388.4 of the Act, the municipalities referred to in the Agreement on a new fiscal and financial partnership with the municipalities, entered into on 27 April 2006, and the Northern villages and the Kativik Regional Government established under the Act respecting Northern villages and the Kativik Regional Government (chapter V-6.1), as listed in Schedule II.1.1, are prescribed municipalities.

O.C. 1162-2007, s. 1.

388.4R2. For the purposes of section 388.4 of the Act, the prescribed time is, for each of the years 2007 to 2013, on or before 31 March of the following year.

O.C. 1162-2007, s. 1.

388.4R3. For the purposes of section 388.4 of the Act, the prescribed amount for each of the municipalities referred to in section 388.4R1 is the amount determined in the Agreement on a new fiscal and financial partnership with the municipalities by the Ministère des Affaires municipales, des Régions et de l’Occupation du territoire and provided for in Schedule II.1.1 for each of the municipalities.

O.C. 1162-2007, s. 1.

STREAMLINED METHOD FOR DETERMINING CERTAIN REBATES

389R1. For the purposes of section 389 of the Act, the person referred to in section 389R8 is a prescribed person and the rules in sections 389R2 to 389R11 are prescribed rules.

O.C. 1463-2001, s. 28.

389R1.1. For the purposes of sections 389R2 to 389R11,

“charity” has the meaning assigned by section 383 of the Act; and

“consideration” has the meaning assigned by section 383R1.

O.C. 321-2017, s. 21.

389R2. For the purposes of sections 389R8 and 389R9, the threshold amount for a particular fiscal year of a person is equal to the total of

(1)  the amount determined by the formula

A x 365/B; and

(2)  the total of all amounts each of which is an amount in respect of an associate of the person who was associated with the person at the end of the fiscal year of the associate that is the last fiscal year of the associate ending in the fiscal year immediately preceding the particular fiscal year of the person, determined by the formula

C x 365/D.

In applying the formulas provided for in the first paragraph,

(1)  A is the total of all consideration, other than consideration referred to in section 75.2 of the Act that is attributable to goodwill of a business, for taxable supplies, other than supplies of financial services and supplies by way of sale of immovables that are capital property of the person, made by the person that became due, or was paid without having become due, to the person in the fiscal year immediately preceding the particular fiscal year of the person;

(2)  B is the number of days in the fiscal year immediately preceding the particular fiscal year;

(3)  C is the total of all consideration, other than consideration referred to in section 75.2 of the Act that is attributable to goodwill of a business, for taxable supplies, other than supplies of financial services and supplies by way of sale of immovables that are capital property of the associate, made by the associate that became due, or was paid without having become due, to the associate in the fiscal year of the associate; and

(4)  D is the number of days in the fiscal year of the associate.

O.C. 1463-2001, s. 28.

389R3. For the purposes of sections 389R8 and 389R9, the threshold amount for a particular fiscal quarter in a particular fiscal year of a person is equal to the total of

(1)  all consideration, other than consideration referred to in section 75.2 of the Act that is attributable to goodwill of a business, for taxable supplies, other than supplies of financial services and supplies by way of sale of immovables that are capital property of the person, made by the person that became due, or was paid without having become due, to the person in the fiscal quarters ending in the particular fiscal year immediately preceding the particular fiscal quarter of the particular fiscal year; and

(2)  all amounts each of which is an amount in respect of an associate of the person who was associated with the person at the beginning of the particular fiscal quarter and is equal to the total of all consideration, other than consideration referred to in section 75.2 of the Act that is attributable to the goodwill of a business, for taxable supplies, other than supplies of financial services and supplies by way of sale of immovables that are capital property of the associate, made by the associate that became due, or was paid without having become due, to the associate in the fiscal quarters of the associate that end in the particular fiscal year before the beginning of the particular fiscal quarter.

O.C. 1463-2001, s. 28.

389R4. For the purposes of sections 389R2 and 389R3, if consideration, or a part of it, for a taxable supply, other than a supply by way of sale of an immovable, made by a person in the course of activities engaged in by the person in a division or branch of the person becomes due, or is paid without having become due, to the person at a time when the division or branch is a small supplier division, within the meaning of section 337.2 of the Act, that consideration or part of it, as the case may be, is deemed not to be consideration for a taxable supply.

O.C. 1463-2001, s. 28.

389R5. For the purposes of sections 389R8 and 389R9, the purchase threshold for a fiscal year of a person is equal to the total of all amounts each of which is

(1)  an amount that became due, or was paid without having become due, by the person in the preceding fiscal year for a taxable supply, other than a zero-rated supply, of property or a service that was acquired in Québec by the person or was acquired outside Québec by the person and brought into Québec by the person; and

(2)  either

(a)  included in determining the cost to the person of the property or service for the purposes of the Taxation Act (chapter I-3), or

(b)  tax payable by the person in respect of the acquisition or bringing into Québec of the property or service.

O.C. 1463-2001, s. 28.

389R6. If property or a service is acquired by a person for consumption, use or supply in the course of activities engaged in by the person in a division or branch of the person and, at a time when the division or branch is a small supplier division, within the meaning of section 337.2 of the Act, an amount becomes due, or is paid without having become due, by the person for the supply of the property or service, the amount shall not be included in determining the purchase threshold under section 389R5 for any fiscal year of the person.

O.C. 1463-2001, s. 28.

389R7. For the purposes of sections 389R1 to 389R11, if, under section 86, 89 or 90 of the Act, tax in respect of a supply of property or a service becomes payable by a person on a particular day, the consideration on which that tax is calculated is deemed to have become due on that day.

O.C. 1463-2001, s. 28.

389R8. For the purposes of section 389 of the Act, a person is a prescribed person on the first day of a claim period of the person where

(1)  the threshold amount for the person’s fiscal year that includes the claim period does not exceed $1,000,000;

(2)  if the person’s fiscal quarter that includes the claim period is not the first fiscal quarter in the fiscal year, the threshold amount for the fiscal quarter does not exceed $1,000,000;

(3)  the purchase threshold for the fiscal year does not exceed $4,000,000; and

(4)  it is reasonable to expect at the beginning of the claim period that the purchase threshold for the person’s next fiscal year will not exceed $4,000,000.

O.C. 1463-2001, s. 28; O.C. 701-2013, s. 25.

389R9. For the purposes of section 389 of the Act, a person ceases to be a prescribed person at the earliest of

(1)   if the threshold amount for a fiscal year of the person exceeds $1,000,000, the end of the first fiscal quarter in that fiscal year;

(2)  if the threshold amount for the second or third fiscal quarter in a fiscal year of the person exceeds $1,000,000, the end of the first fiscal quarter in that fiscal year for which the threshold amount exceeds $1,000,000; and

(3)  if the purchase threshold for a fiscal year of the person exceeds $4,000,000, the end of the first fiscal quarter in that fiscal year.

O.C. 1463-2001, s. 28; O.C. 701-2013, s. 26.

389R10. For the purpose of determining in accordance with sections 389R1 to 389R9 the amount of a rebate under subdivision 5 of Division I of Chapter VII of Title I of the Act in respect of property or a service for a particular claim period of a particular person, the amount of tax under section 16 or 17 of the Act, as the case may be, that became payable, or was paid without having become payable, by the particular person during the particular claim period in respect of the supply or bringing into Québec of the property or service is deemed to be equal to the amount determined by the formula

A x B.

In applying the formula provided for in the first paragraph,

(1)  A is the tax fraction; and

(2)  B is the total of all amounts each of which is

(a)  the consideration that became due, or was paid without having become due, by the particular person during the period in respect of the supply of the property or service to the particular person,

(b)  the tax under section 16 or 17 of the Act that became payable, or was paid without having become payable, by the particular person during the period in respect of the supply or bringing into Québec of the property or service,

(c)  in the case of corporeal movable property that was brought into Québec by the particular person, the amount of a duty or tax imposed in respect of the property under the Excise Tax Act (R.S.C. 1985, c. E-15), other than Part IX, the Customs Act (R.S.C. 1985, c. 1, (2nd Supplement)), the Special Import Measures Act (R.S.C. 1985, c. S-15) or any other law relating to customs that became due, or was paid without having become due, by the particular person during the period,

(c.1)  the tax imposed in respect of the property or service under Part IX of the Excise Tax Act that became due or was paid without having become due by the particular person during the period,

(d)  a reasonable gratuity paid by the particular person during the period in connection with the supply, or

(e)  interest, a penalty or other amount paid by the particular person during the period if it was charged to the particular person by the supplier of the property or service because an amount of consideration, or an amount of a duty or tax referred to in subparagraph c or c.1, that was payable in respect of the supply or bringing into Québec, was overdue.

However, this section applies only if

(1)  the movable property or service is supplied in Québec to the particular person by another person or the corporeal movable property is supplied outside Québec to the particular person by another person and brought into Québec by the particular person; and

(2)  the particular person is entitled to claim a rebate under subdivision 5 of Division I of Chapter VII of Title I of the Act in respect of the property or service for any claim period of the particular person.

O.C. 1463-2001, s. 28; O.C. 1149-2006, s. 6; O.C. 701-2013, s. 27; O.C. 321-2017, s. 22.

389R11. For the purpose of determining in accordance with sections 389R1 to 389R9 the amount of a rebate under subdivision 5 of Division I of Chapter VII of Title I of the Act payable to a partnership, employer, charity or public institution in respect of property or a service acquired or brought into Québec by a member of the partnership, an employee of the employer, or a volunteer who has given services to the charity or public institution and in respect of which the member, employee or volunteer was liable to pay tax under section 16 or 17 of the Act, the amount of that tax is deemed, for the purpose of applying sections 212 and 212.1 of the Act, to be equal to the amount that would be determined under section 389R10 if that section applied to the acquisition or bringing into Québec by the member, employee or volunteer.

O.C. 1463-2001, s. 28; O.C. 1149-2006, s. 7; O.C. 321-2017, s. 23.

PRESCRIBED MANDATARIES

399.1R1. For the purposes of section 399.1 of the Act, an entity listed in Schedule III is a prescribed mandatary.

O.C. 701-2013, s. 28.

MOTOR VEHICLES SHIPPED OUT OF QUÉBEC

402.12R1. For the purposes of section 402.12 of the Act, the following terms and conditions are the prescribed terms and conditions:

(1)  a person who is entitled to a rebate shall file a return signed by the mandatary indicating that the mandatary acted on that person’s behalf for the acquisition of the motor vehicle;

(2)  the motor vehicle shall have been registered in the name of the mandatary and of the person entitled to the rebate;

(3)  other than the persons indicated paragraph 2, only the supplier can have registered the vehicle in his name before the vehicle is shipped out of Québec;

(4)  the motor vehicle’s registration shall have been cancelled within 15 days of the vehicle’s delivery to the mandatary;

(5)  before the motor vehicle is shipped out of Québec, the motor vehicle shall not have been the object of a supply other than that between the supplier, the mandatary and the person entitled to the rebate;

(6)  the application for a rebate shall be accompanied by the original of the following documents:

(a)  the purchase contract for each vehicle;

(b)  proof of payment of the tax;

(c)  the document provided by the Société de l’assurance automobile du Québec confirming the cancellation of the vehicle’s registration within 15 days of the vehicle’s delivery to the mandatary and that bears the indication “Cancellation of registration of vehicle licensed elsewhere”;

(d)  where the motor vehicle is exported outside Canada, a customs document proving that the vehicle was exported or, where the vehicle is shipped out of Québec but within Canada, a document from the carrier confirming that the motor vehicle was shipped out of Québec;

(7)  the person shall not file more than 1 application per month.

O.C. 1470-2002, s. 11.

REBATE TO AN INVESTMENT PLAN OR A SEGREGATED FUND OF AN INSURER

402.23R1. For the purposes of section 402.23 of the Act, the rebate to which a listed financial institution is entitled is equal to,

(1)  if the listed financial institution is a provincial stratified investment plan, the aggregate of all amounts each of which is an amount determined for a provincial series of the investment plan by the formula

(A − B) × C;

(2)  if the listed financial institution is a provincial investment plan, the amount determined by the formula

A − D; and

(3)  in any other case, the amount determined by the formula

E × F.

For the purposes of the formulas in the first paragraph,

(1)  A is the amount of tax under section 16 of the Act in respect of a supply of property or a service, or under section 17 or 18 of the Act in respect of a supply of corporeal movable property;

(2)  B is,

i.  in the case of a provincial series as regards Québec, the amount of tax referred to in subparagraph 1; and

ii.  in any other case, zero;

(3)  C is the extent, expressed as a percentage, to which the property or service was acquired, or brought into Québec, for consumption, use or supply in the course of the activities relating to the provincial series, as determined in accordance with section 51 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations made under the Excise Tax Act (R.S.C. 1985, c. E-15);

(4)  D is,

i.  in the case of a provincial investment plan as regards Québec, the amount of tax referred to in subparagraph 1; and

ii.  in any other case, zero;

(5)  E is the amount of tax under any of sections 16, 17, 18 and 18.01 of the Act in respect of the supply of property or a service; and

(6)  F is the extent, expressed as a percentage, to which the listed financial institution may reasonably be regarded as holding or investing funds for the benefit of persons that are not resident in Québec.

O.C. 320-2017, s. 3; O.C. 90-2023, s. 2.

402.24R1. For the purposes of section 402.24 of the Act, if the total of all amounts, each of which is an amount of a rebate for which a person is otherwise entitled under section 402.23 of the Act and in respect of which a rebate application is filed, is at least $25, the total is a prescribed circumstance.

O.C. 1182-2017, s. 2.

DISCLOSURE OF TAX

425R1. For the purposes of section 425 of the Act and subject to sections 425R2 and 425R3, the prescribed manner consists in giving clearly visible notice to the recipient of a taxable supply on the premises where the supply is made.

O.C. 1607-92, s. 425R1.

425R2. In the case of a supply of a parking space for which the consideration is paid by depositing coins in a parking meter, the prescribed manner consists in:

(1)  giving notice to the recipient in accordance with section 425R1; or

(2)  giving public notice that the price for the supply includes the tax.

O.C. 1607-92, s. 425R2.

425R3. In the case of a supply of a telephone service made by means of a coin-operated telephone, the prescribed manner consists in:

(1)  giving notice to the recipient in accordance with section 425R1; or

(2)  giving notice of the tax payable in the telephone directory issued by the supplier.

O.C. 1607-92, s. 425R3.

425.1R1. For the purposes of the first paragraph of section 425.1 of the Act, the following information is prescribed information:

(1)  the value of the consideration for the supply for the purposes of determining the tax payable by the recipient under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15);

(2)  the value of the consideration for the supply for the purpose of determining the tax payable under section 16 of the Act;

(3)  the amount of tax paid or payable under Part IX of the Excise Tax Act in respect of the supply;

(4)  the amount credited to the recipient in respect of the trade-in, in accordance with section 54.1 of the Act, where applicable;

(5)  the time that the motor vehicle is delivered to the recipient.

O.C. 1470-2002, s. 12; O.C. 701-2013, s. 29.

425.1R2. For the purposes of the second paragraph of section 425.1 of the Act, any registrant who is, or is required to be, the holder of a road vehicle dealer’s permit issued under the Consumer Protection Act (chapter P-40.1) is a prescribed registrant.

O.C. 1470-2002, s. 12; O.C. 1149-2006, s. 8; O.C. 816-2015, s. 1.

425.1R3. For the purposes of the second paragraph of section 425.1 of the Act, the following information is prescribed information:

(1)  the information described in section 425.1R1;

(2)  the tax payable by the recipient under section 16 of the Act in respect of the supply.

O.C. 1470-2002, s. 12.

425.1R4. For the purposes of the second paragraph of section 425.1 of the Act, the prescribed manner consists of reporting all the information described in section 425.1R3 in the appropriate box of the document referred to in section 425.1R5, which is:

(1)  in the case of the information described in paragraph 1 of section 425.1R1, in the box “Prix de vente” or in a similar box;

(2)  in the case of the information described in paragraph 2 of section 425.1R1, in the box “Valeur pour TVQ” or in a similar box;

(3)  in the case of the information described in paragraph 3 of section 425.1R1, in the box “TPS perçue” or in a similar box;

(4)  in the case of the information described in paragraph 4 of section 425.1R1, in the box “Échange” or in a similar box;

(5)  in the case of the information described in paragraph 5 of section 425.1R1, in the box “Date de livraison” or in a similar box;

(6)  in the case of the tax payable by the recipient under section 16 of the Act in respect of the supply:

(a)  if the tax must be collected by the supplier in accordance with section 422 of the Act, in the box “TVQ perçue commerçant” or in a similar box;

(b)  if the tax must be remitted in accordance with section 473.1.1 of the Act, in the box “TVQ à payer par client à la SAAQ” or in a similar box.

O.C. 1470-2002, s. 12; O.C. 701-2013, s. 30.

425.1R5. For the purposes of the second paragraph of section 425.1 of the Act, the form entitled “Attestation de transaction avec un commerçant” or a similar form that the Société de l’assurance automobile du Québec supplies for the purpose of registering a motor vehicle under the Highway Safety Code (chapter C-24.2) is the prescribed document.

O.C. 1470-2002, s. 12.

SPECIAL ATTRIBUTION METHOD — SELECTED LISTED FINANCIAL INSTITUTION

Prescribed amount of tax

433.16R1. For the purposes of subparagraph 6 of the second paragraph of section 433.16 of the Act, any amount of tax that became payable by an insurer, or that was paid by the insurer without having become payable, in respect of property or a service acquired, or brought into Québec, exclusively and directly for consumption, use or supply in the course of investigating, settling or defending a claim arising under an insurance policy that is not in the nature of sickness or accident insurance or life insurance is a prescribed amount of tax.

O.C. 320-2017, s. 4.

G in the special attribution method formula

O.C. 320-2017, s. 4.

433.16R2. For the purposes of this section and sections 433.16R3 to 433.16R19,

“employer resource” has the meaning assigned by the first paragraph of section 289.2 of the Act;

“excluded property or service” means property or a service that is

(1)  electricity or a service described in paragraph 6 or 7 of the definition of "specified property or service" that is acquired by the organizer or sponsor of a convention as a related convention supply;

(2)  a 1-800 or 1-888 telephone service or a telephone service whose area code is an extension of such a telephone service and another telecommunication service that is related to the 1-800 or 1-888 telephone service or to the telephone service whose area code is an extension of such a telephone service;

(3)  an Internet access service;

(4)  a web-hosting service;

(5)  a taxi, the operation and custody of which is entrusted to a person by the holder of a taxi permit;

(6)  property or a service that is acquired or imported into Canada exclusively for the purpose of,

(a)  in the case of movable property or a service, again making a supply of it;

(b)  in the case of immovable property, again making a supply of it by sale;

(c)  in the case of corporeal movable property, becoming a component of other corporeal movable property that is to be supplied by a person; or

(d)  in the case of a service described in paragraph 6 or 7 of the definition of "specified property or service", acquired by a person operating a telecommunication service, being used directly and solely in the making of a taxable supply of another telecommunication service by the person; or

(7)  electricity, gas, fuel or steam used by a person to produce movable property, other than property intended to be incorporated by the person into an immovable and meals intended for sale, or to be used in the design or production of production equipment or conditioning materials used for the production of such movable property, either as an agent of production or to operate production equipment, except electricity, gas, fuel or steam used to power equipment for the air-conditioning, lighting, heating or ventilation of a production site;

“large business” has the meaning assigned by sections 551 to 551.4 of the Act to amend the Taxation Act, the Act respecting the Québec sales tax and other legislative provisions (1995, chapter 63), as amended from time to time;

“qualifying food, beverages and entertainment” means food, beverages or entertainment that is a specified property or service;

“qualifying fuel” means fuel that is a specified property or service;

“qualifying road vehicle” means a selected road vehicle that is a specified property or service, and property, other than fuel, or a service, in respect of a selected road vehicle, that is a specified property or service;

“qualifying telecommunication service” means property or a service described in paragraph 6 or 7 of the definition of "specified property or service";

“recapture rate” applicable at a particular time means the rate that is,

(1)  if that time is before 1 January 2018, 100%;

(2)  if that time is after 31 December 2017 but before 1 January 2019, 75%;

(3)  if that time is after 31 December 2018 but before 1 January 2020, 50%;

(4)  if that time is after 31 December 2019 but before 1 January 2021, 25%; and

(5)  if that time is after 31 December 2020, 0%;

“selected road vehicle” means a road vehicle weighing less than 3,000 kilograms required to be registered under the Highway Safety Code (chapter C-24.2) or under a law of another jurisdiction, but does not include

(1)  a farm tractor or farm machinery acquired, or brought into a province, for use exclusively in the operation of a farm by a farmer or a maple forest by a maple products producer; or

(2)  a vehicle acquired, or brought into a province, to be used only elsewhere than on public highways within the meaning of the Highway Safety Code or a similar law of another province, that is registered as a vehicle to be used for exclusive use on private land or roads and not intended for public highways, or its registration certificate provides for such use;

“specified energy” means electricity, gas or fuel, other than fuel acquired, or imported into Canada, for use in a propulsion engine, or steam;

“specified extent” of property or a service in respect of a specified class of specified property or service for a reporting period of a person means the percentage that is equal to,

(1)  if the property or service is a specified property or service of the specified class, 100%; and

(2)  in any other case, 0%;

“specified property or service” means property or a service, other than excluded property or service, that is

(1)  a selected road vehicle;

(2)  motive fuel, other than fuel oil including diesel fuel, that is acquired or imported into Canada to power the engine of a selected road vehicle;

(3)  property, other than property for maintenance or repair, that is acquired or imported into Canada by a person for consumption or use in respect of a selected road vehicle acquired or imported into Canada by the person, if the acquisition or importation of the property occurs within 12 months of the acquisition or importation of the selected road vehicle;

(4)  a service, other than a service for maintenance or repair, that is acquired by a person for consumption or use in respect of a selected road vehicle acquired or imported into Canada by the person, if the supply of the service occurs within 12 months of the acquisition or importation of the selected road vehicle;

(5)  specified energy;

(6)  a telephone service;

(7)  a telecommunication service or any telecommunication in respect of which tax under the Telecommunications Tax Act (chapter T-4) would apply but for section 14 of that Act and the definition of "user" in section 1 of that Act, and the second paragraph of section 4 of that Act were read with the reference to "Québec" replaced by a reference to "Canada"; or

(8)  food, beverages or entertainment in respect of which section 421.1 or 421.1.1 of the Taxation Act (chapter I-3) applies, or would apply if the person were a taxpayer under that Act, during a taxation year of the person;

“specified resource” has the meaning assigned by the first paragraph of section 289.2 of the Act;

“total B amounts” for a reporting period of a selected listed financial institution means,

(1)  if the financial institution is a non-stratified investment plan and an election under section 49 or 61 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations made under the Excise Tax Act (R.S.C. 1985, c. E-15), or under section 433.19.1 or 433.19.10 of the Act, in respect of the financial institution is in effect throughout the reporting period, the aggregate of all amounts each of which is the total for A2 in the description of A in the formula in subsection 2 of section 48 of those Regulations, or the total A2 would be if the financial institution were a selected listed financial institution for the purposes of Part IX of the Excise Tax Act, for a particular day in the reporting period;

(2)  if the financial institution is a stratified investment plan, the aggregate of

(a)  all amounts each of which is the total for A2 in the formula in paragraph a of the description of A in the formula in subsection 1 of section 48 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations, or the total A2 would be if the financial institution were a selected listed financial institution for the purposes of Part IX of the Excise Tax Act, for a series of the financial institution for a particular day in the reporting period; and

(b)  all amounts each of which is the total for A5 in the formula in paragraph b of the description of A in the formula in subsection 1 of section 48 of those Regulations, or the total A5 would be if the financial institution were a selected listed financial institution for the purposes of Part IX of the Excise Tax Act, for a series of the financial institution for a particular day in the reporting period; and

(3)  in any other case, the total for B in the formula in subsection 2 of section 225.2 of the Excise Tax Act, or the total B would be if the financial institution were a selected listed financial institution for the purposes of Part IX of that Act, for the reporting period;

“total F amounts” for a reporting period of a selected listed financial institution means,

(1)  if the financial institution is a non-stratified investment plan and an election under section 49 or 61 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations, or under section 433.19.1 or 433.19.10 of the Act, in respect of the financial institution is in effect throughout the reporting period, or if the financial institution is a stratified investment plan, the total for D in the formula in the first paragraph of section 433.16.2 of the Act for the reporting period; and

(2)  in any other case, the total for F in the formula in the first paragraph of section 433.16 of the Act for the reporting period.

O.C. 320-2017, s. 4; O.C. 1448-2021, s. 7.

433.16R3. For the purposes of sections 433.16R2, 433.16R4 and 433.16R11, the property and services in the following definitions in section 433.16R2 are specified classes of specified property or service:

(1)  "qualifying fuel";

(2)  "specified energy";

(3)  "qualifying food, beverages and entertainment";

(4)  "qualifying telecommunication service"; and

(5)  "qualifying road vehicle".

O.C. 320-2017, s. 4.

433.16R4. For the purposes of subparagraph 2 of the third paragraph of section 433.16R11, the tax recovery rate of a financial institution for a specified class of specified property or service for a particular reporting period of the financial institution means,

(1)  if the specified class is qualifying fuel, the tax recovery rate of the financial institution for qualifying road vehicles for the particular reporting period, as determined under paragraph 2; and

(2)  for any specified class other than the specified class referred to in paragraph 1,

(a)  if an election under section 43 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations made under the Excise Tax Act (R.S.C. 1985, c. E-15), or under section 433.16R5, is in effect throughout the particular reporting period, the percentage determined under subparagraph i of paragraph b of subsection 4 of section 42 of those Regulations for the particular reporting period or the percentage that would be so determined for that reporting period if the financial institution were a selected listed financial institution for the purposes of Part IX of that Act; and

(b)  in any other case, the percentage that would be determined under subparagraph ii of paragraph b of subsection 4 of section 42 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations for the particular reporting period if the financial institution were a selected listed financial institution for the purposes of Part IX of the Excise Tax Act and if

i.  a specified property or service under that subparagraph ii were a specified property or service; and

ii.  a specified class under that subparagraph ii were a specified class.

O.C. 320-2017, s. 4.

433.16R5. Subject to the third paragraph, a financial institution may make an election for the purposes of paragraph 2 of section 433.16R4 that is effective from the first day of the first reporting period of the financial institution throughout which the following criteria are met:

(1)  the financial institution is not a selected listed financial institution for the purposes of Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15); and

(2)  the financial institution is a large business.

An election under the first paragraph is to

(1)  be made in prescribed form containing prescribed information; and

(2)  be filed with the Minister in the manner determined by the Minister on or before the first day of the first reporting period referred to in the first paragraph or any later day that the Minister may determine.

No election under the first paragraph may be made by a financial institution if the financial institution has made a previous election under that paragraph and has revoked that election in accordance with the second paragraph of section 433.16R6.

O.C. 320-2017, s. 4.

433.16R6. An election under section 433.16R5 ceases to be effective on the earlier of

(1)  the first day of the fiscal year of the person in which the person becomes a selected listed financial institution for the purposes of Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15); and

(2)  the day on which a revocation of the election becomes effective.

A financial institution that has made an election under section 433.16R5 may revoke the election by filing with the Minister, in the manner determined by the Minister, a notice of revocation in prescribed form containing prescribed information not later than the day on which the revocation is to become effective or any later day that the Minister may determine.

O.C. 320-2017, s. 4.

433.16R7. For the purposes of applying sections 433.16R9 to 433.16R19 to determine prescribed amounts for a particular reporting period in a fiscal year that ends in a particular taxation year of a selected listed financial institution, the specified percentage of the financial institution as regards Québec for the particular reporting period is,

(1)  if the financial institution is a non-stratified investment plan and an election under section 49 or 61 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations made under the Excise Tax Act (R.S.C. 1985, c. E-15), or under section 433.19.1 or 433.19.10 of the Act, in respect of the financial institution is in effect throughout the fiscal year, the financial institution’s percentage as regards Québec as of the earliest day in the particular reporting period for which that percentage is required to be determined for the purposes of section 433.16.2 of the Act or, if no such day exists, as of the last day before the particular reporting period for which that percentage is required to be determined for the purposes of that section;

(2)  if the financial institution is a stratified investment plan, the aggregate of all amounts each of which is an amount determined for a series of the financial institution by the formula

A × (B / C);

(3)  if the financial institution is an investment plan and neither subparagraph 1 nor subparagraph 2 applies,

(a)  if an election under section 50 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations, or under section 433.19.4 of the Act, is in effect throughout the fiscal year, other than for determining the interim net tax of the financial institution for the particular reporting period under the fourth paragraph of section 437.1 of the Act, the percentage under subparagraph b of subparagraph 3 of the second paragraph of section 433.16 of the Act; and

(b)  in any other case, the percentage under subparagraph a of subparagraph 3 of the second paragraph of section 433.16 of the Act; and

(4)  in any other case,

(a)  if the amounts are determined for the purpose of calculating the interim net tax of the financial institution for the particular reporting period under section 437.1 of the Act,

i.  if the financial institution is a selected listed financial institution to which the fifth paragraph of section 437.1 of the Act applies, the percentage under subparagraph 3 of the second paragraph of section 433.16 of the Act enacted by that fifth paragraph; and

ii.  in any other case, the percentage under subparagraph 3 of the second paragraph of section 433.16 of the Act enacted by the first paragraph of section 437.1 of the Act; and

(b)  in any other case, the percentage under subparagraph b of subparagraph 3 of the second paragraph of section 433.16 of the Act.

For the purposes of the formula in the first paragraph,

(1)  A is,

(a)  if an election under section 49 or 64 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations, or under section 433.19.1 or 433.19.11 of the Act, in respect of the series, is in effect throughout the fiscal year, the financial institution’s percentage for the series and as regards Québec as of the earliest day in the particular reporting period for which that percentage is required to be determined for the purposes of section 433.16.2 of the Act or, if no such day exists, as of the last day before the particular reporting period for which that percentage is required to be determined for the purposes of that section;

(b)  if an election under section 50 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations, or under section 433.19.4 of the Act, is in effect throughout the fiscal year, other than for determining the interim net tax of the financial institution for the particular reporting period under the third paragraph of section 437.1 of the Act, the financial institution’s percentage for the series and as regards Québec for the particular taxation year that is required to be determined for the purposes of section 433.16.2 of the Act; and

(c)  in any other case, the financial institution’s percentage for the series and as regards Québec for the taxation year preceding the particular taxation year that is required to be determined for the purposes of section 433.16.2 of the Act;

(2)  B is the total value of the units in the series as of the first business day in the particular reporting period; and

(3)  C is the total value of the units of the financial institution as of the first business day in the particular reporting period.

O.C. 320-2017, s. 4.

433.16R8. For the purposes of subparagraph 7 of the second paragraph of section 433.16 of the Act, the amounts determined under sections 433.16R9 to 433.16R19 are prescribed amounts for a particular reporting period in a fiscal year that ends in a taxation year of a selected listed financial institution.

O.C. 320-2017, s. 4.

433.16R9. The positive or negative amount determined by the following formula is a prescribed amount for a particular reporting period in a fiscal year that ends in a taxation year of a selected listed financial institution:

G1 − [(G2 − G3) × G4 × (G5 / G6)].

For the purposes of the formula in the first paragraph,

(1)  G1 is the aggregate of

(a)  all amounts each of which is an amount that was paid or that became payable by the financial institution as or on account of tax under section 16 of the Act and that was adjusted, refunded or credited pursuant to any of sections 447 to 450 of the Act in the particular reporting period, to the extent that the amount was included in the total F amounts for any reporting period, including the particular reporting period, of the financial institution;

(b)  if, under any of sections 357.2 to 357.5.3 of the Act, a person during the particular reporting period pays to, or credits in favour of, the financial institution an amount as or on account of a rebate, all amounts each of which is an amount so paid or credited to the financial institution, to the extent that the amount is in respect of tax under section 16 of the Act or, in respect of corporeal property brought into Québec by the financial institution and that comes from outside Canada, under section 17 of the Act, and was included in the total F amounts for any reporting period, including the particular reporting period, of the financial institution;

(c)  all amounts each of which is an amount that, during the particular reporting period, was rebated, refunded or remitted to the financial institution under a law of Québec but otherwise than pursuant to the Act, to the extent that the amount is in respect of tax under section 16 of the Act or, in respect of corporeal property brought into Québec by the financial institution and that comes from outside Canada, under section 17 of the Act, and was included in the total F amounts for any reporting period, including the particular reporting period, of the financial institution;

(d)  all amounts each of which is determined, for each rebate in respect of which section 350.6 of the Act applies that is received during the particular reporting period by the financial institution, by the formula

A × B;

(e)  all amounts each of which is an amount — in respect of a supply of property or a service made by the financial institution at any time during the particular reporting period to another person that is a selected listed financial institution at that time and to which an election made by the other person under section 433.17 of the Act or under subsection 4 of section 225.2 of the Excise Tax Act (R.S.C. 1985, c. E-15) applies — equal to tax payable by the financial institution under any of sections 16, 17, 18 and 18.0.1 of the Act that is included in the cost to the financial institution of supplying the property or service to the other person; and

(f)  all amounts each of which is

i.  the amount of tax specified in a tax adjustment note issued under section 450.0.2 of the Act to the financial institution during the particular reporting period in respect of a specified resource if an amount in respect of a supply of the specified resource or part of it was included, under subparagraph b or b.1 of subparagraph 6 of the second paragraph of section 433.16R10, in the description of G6 in the formula in the first paragraph of that section 433.16R10, for the particular reporting period or an earlier reporting period of the financial institution; or

ii.  the amount of tax specified in a tax adjustment note issued under section 450.0.5 of the Act to the financial institution during the particular reporting period in respect of employer resources if an amount in respect of supplies of the employer resources was included, under subparagraph c or c.1 of subparagraph 6 of the second paragraph of section 433.16R10, in the description of G6 in the formula in the first paragraph of that section 433.16R10, for the particular reporting period or an earlier reporting period of the financial institution;

(2)  G2 is the aggregate of

(a)  all amounts included under any of subparagraphs i to v of the description of G2 in the formula in paragraph a of section 46 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations made under the Excise Tax Act, determined for the particular reporting period, or all amounts that would be so determined for the particular reporting period if the financial institution were a selected listed financial institution for the purposes of Part IX of that Act; and

(b)  the amount that is,

i.  if the financial institution is not a selected listed financial institution for the purposes of Part IX of the Excise Tax Act, the total of all amounts that would be included under subparagraph vi of the description of G2 in the formula in paragraph a of section 46 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations, determined for the particular reporting period if the financial institution were a selected listed financial institution for the purposes of that Part IX and the reference in that subparagraph vi to “a supply that is made at any time during the particular reporting period to another person that is a selected listed financial institution at that time and an election made under subsection 225.2(4) of the Act by the other person applies to the supply,” were read as “a supply that is made at any time during the particular reporting period to another person that is, at that time, a selected listed financial institution, or a selected listed financial institution for the purposes of the Act respecting the Québec sales tax, R.S.Q., ch. T-0.1, and an election made under subsection 225.2(4) of the Act, or under section 433.17 of the Act respecting the Québec sales tax by the other person applies to the supply,”; and

ii.  in any other case, the total of all amounts included under subparagraph vi of the description of G2 in the formula in paragraph a of section 46 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations, determined for the particular reporting period;

(3)  G3 is the total for G3 in the formula in paragraph a of section 46 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations, determined for the particular reporting period or the total that G3 would be for that reporting period if the financial institution were a selected listed financial institution for the purposes of Part IX of the Excise Tax Act;

(4)  G4 is the specified percentage of the financial institution as regards Québec for the particular reporting period;

(5)  G5 is the tax rate specified in the first paragraph of section 16 of the Act; and

(6)  G6 is the tax rate specified in subsection 1 of section 165 of the Excise Tax Act.

For the purposes of the formula in subparagraph d of subparagraph 1 of the second paragraph,

(1)  A is the tax fraction in respect of the rebate, within the meaning of section 350.6 of the Act, in respect of the supply made to the financial institution of the property or service for which the rebate is paid, and

(2)  B is the amount of the rebate.

O.C. 320-2017, s. 4; O.C. 1448-2021, s. 8.

433.16R10. The positive or negative amount determined by the following formula is a prescribed amount for a particular reporting period in a fiscal year that ends in a taxation year of a selected listed financial institution:

[(G1 − G2) × G3 × (G4 / G5)] − G6.

For the purposes of the formula in the first paragraph,

(1)  G1 is the aggregate of

(a)  the amount determined for G7 in the formula in paragraph b of section 46 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations made under the Excise Tax Act (R.S.C. 1985, c. E-15), determined for the particular reporting period, or the amount that would be determined for G7 for the reporting period if the financial institution were a selected listed financial institution for the purposes of Part IX of that Act; and

(b)  if the financial institution is not a selected listed financial institution for the purposes of Part IX of the Excise Tax Act and has made an election under section 150 of that Act in respect of a supply that another person at a particular time made in favour of the financial institution, and the other person is a selected listed financial institution for the purposes of that Part IX, the amount included in the value determined for B in the formula in the first paragraph of section 433.16 of the Act, or taken into account in determining the value of A in the formula in the first paragraph of section 433.16.2 of the Act, for the particular reporting period, that would be an input tax credit if tax under subsection 1 of section 165 of the Excise Tax Act had become payable in respect of the supply during the particular reporting period;

(2)  G2 is the aggregate of

(a)  all amounts included under subparagraph i of the description of G8 in the formula in paragraph b of section 46 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations, determined for the particular reporting period or all amounts that would be so determined for the reporting period if the financial institution were a selected listed financial institution for the purposes of Part IX of the Excise Tax Act; and

(b)  if the financial institution made an election under section 150 of the Excise Tax Act in respect of a supply made by the financial institution in favour of another person, the total of all amounts each of which is,

i.  if the other person is a selected listed financial institution for the purposes of Part IX of the Excise Tax Act, an amount included under subparagraph ii of the description of G8 in the formula in paragraph b of section 46 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations for the particular reporting period or would be so included for that reporting period if the financial institution were a selected listed financial institution for the purposes of that Part IX; and

ii.  in any other case and if the financial institution is not a selected listed financial institution for the purposes of Part IX of the Excise Tax Act, an amount that would be included under subparagraph ii of the description of G8 in the formula in paragraph b of section 46 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations for the particular reporting period if the financial institution were a selected listed financial institution for the purposes of that Part IX and that paragraph were read as follows:

“ii. all amounts each of which would be, in the absence of an election made under section 150 of the Act by the financial institution and another person, an input tax credit of the financial institution for the particular reporting period in respect of a supply made at any time by the financial institution to the other person if the other person is a selected listed financial institution for the purposes of the Act respecting the Québec sales tax, R.S.Q., c. T-0.1, at that time, if tax under subsection 165(1) of the Act would have been payable in respect of the supply in the absence of that election and if the other person has not made an election under section 433.17 of the Act respecting the Québec sales tax that applies to the supply,”

(c)  if the financial institution is not a selected listed financial institution for the purposes of Part IX of the Excise Tax Act and has made an election under section 150 of that Act in respect of a supply that another person at a particular time made in favour of the financial institution and the other person is a selected listed financial institution for the purposes of that Part IX, the amount included in the value determined for A in the formula in the first paragraph of section 433.16 of the Act, or taken into account in determining the value of A in the formula in the first paragraph of section 433.16.2 of the Act, for the particular reporting period, that would be tax under subsection 1 of section 165 of the Excise Tax Act that would have become payable in respect of that supply in the particular reporting period in the absence of that election;

(3)  G3 is the specified percentage of the financial institution as regards Québec for the particular reporting period;

(4)  G4 is the tax rate specified in the first paragraph of section 16 of the Act;

(5)  G5 is the tax rate specified in subsection 1 of section 165 of the Excise Tax Act; and

(6)  G6 is the aggregate of

(a)  all amounts each of which is an amount of tax deemed to have been paid by the financial institution under subparagraph 1 of the first paragraph of section 327.7 of the Act during the particular reporting period to the extent that the amount is in respect of tax paid by another person under section 16 of the Act or, in respect of corporeal property from outside Canada that the person brings into Québec, under section 17 of the Act, and has not been included in the total F amounts for any reporting period, including the particular reporting period, of the financial institution;

(b)  all amounts each of which is an amount of tax determined under subparagraph 3 of the first paragraph of section 289.5 of the Act in respect of a supply that the financial institution was deemed to have received during the particular reporting period under subparagraph a of subparagraph 4 of the first paragraph of that section;

(b.1)  all amounts each of which is the tax referred to in subparagraph 3 of the first paragraph of section 289.5.1 of the Act in respect of a supply that the financial institution was deemed to have received during the particular reporting period under subparagraph a of subparagraph 4 of the first paragraph of that section;

(c)  all amounts each of which is an amount of tax determined under subparagraph 3 of the first paragraph of section 289.6 of the Act in respect of a supply that the financial institution was deemed to have received during the particular reporting period under subparagraph a of subparagraph 4 of the first paragraph of that section; and

(c.1)  all amounts each of which is the tax referred to in subparagraph 3 of the first paragraph of section 289.6.1 of the Act in respect of a supply that the financial institution was deemed to have received during the particular reporting period under subparagraph a of subparagraph 4 of the first paragraph of that section;

(d)  all amounts each of which is an amount of tax determined under subparagraph 3 of the first paragraph of section 289.7 of the Act in respect of a supply in respect of which the financial institution was deemed to have paid tax during the particular reporting period under subparagraph 4 of the first paragraph of that section;

(e)  all amounts each of which is the tax referred to in subparagraph 3 of the first paragraph of section 289.7.1 of the Act in respect of a supply in respect of which the financial institution was deemed to have paid tax during the particular reporting period under subparagraph 4 of the first paragraph of that section.

O.C. 320-2017, s. 4; O.C. 1448-2021, s. 9.

433.16R11. The positive or negative amount determined by the following formula is a prescribed amount for a particular reporting period in a fiscal year that ends in a taxation year of a selected listed financial institution:

[G1 × G2 × (G3 / G4) × G5] − G6 + G7.

For the purposes of the formula in the first paragraph,

(1)  G1 is,

(a)  if the financial institution is a large business at any time in the particular reporting period, the aggregate of all amounts each of which is an amount determined for a specified class of specified property or service by the formula

A × B × C; and

(b)  in any other case, zero;

(2)  G2 is the specified percentage of the financial institution as regards Québec for the particular reporting period;

(3)  G3 is the tax rate specified in the first paragraph of section 16 of the Act;

(4)  G4 is the tax rate specified in subsection 1 of section 165 of the Excise Tax Act (R.S.C. 1985, c. E-15);

(5)  G5 is the rate that is the proportion that the total of all amounts each of which is the recapture rate applicable on a particular day in the particular reporting period is of the number of days in the particular reporting period;

(6)  G6 is the aggregate of all amounts each of which is, in respect of a selected road vehicle that the financial institution, in the particular reporting period, either supplies by way of sale to a person that is not related to the financial institution or removes from Canada and registers in a foreign country, and in respect of the last acquisition or importation into Canada of the road vehicle, at any time in another reporting period of the financial institution that is after 31 December 2017, the financial institution included an amount under subparagraph 1 for the other reporting period, an amount determined by the formula

D × E × (F / G) × H × (I / J); and

(7)  G7 is the aggregate of all amounts each of which is, in respect of a selected road vehicle supplied by way of sale in any reporting period by the financial institution,

(a)  if the time of the last acquisition or importation into Canada of the selected road vehicle was before 1 January 2018 and at that time the financial institution was a large business, the amount determined by the formula

K × L × (M / N); and

(b)  in any other case, zero.

For the purposes of the formulas in the second paragraph,

(1)  A is the aggregate of

(a)  all amounts each of which is an amount of tax, other than an amount of tax that is a prescribed amount of tax for the purposes of paragraph a of the description of A in the formula in subsection 2 of section 225.2 of the Excise Tax Act or an amount under subparagraph b of subparagraph 2 of the second paragraph of section 433.16R9, that became payable under subsection 1 of section 165 of that Act or under any of sections 212, 218 and 218.01 of that Act by the financial institution during the particular reporting period in respect of a supply or importation into Canada of property or a service, multiplied by the specified extent of the property or service in respect of the specified class for the particular reporting period;

(b)  all amounts each of which is an amount of tax under subsection 1 of section 165 of the Excise Tax Act in respect of a supply of property or a service, other than a supply to which subparagraph c applies, made by a person to the financial institution that would, in the absence of an election under section 150 of that Act, have become payable by the financial institution during the particular reporting period, multiplied by the specified extent of the property or service in respect of the specified class for the particular reporting period;

(c)  all amounts each of which is an amount — in respect of a supply of property or a service that is made during the particular reporting period by another person to the financial institution and to which an election made by the financial institution under subsection 4 of section 225.2 of the Excise Tax Act or under section 433.17 of the Act applies — equal to tax under subsection 1 of section 165 of the Excise Tax Act calculated on the cost to the other person of supplying the property or service to the financial institution excluding any remuneration to employees of the other person, the cost of financial services and tax under Part IX of the Excise Tax Act, multiplied by the specified extent of the property or service in respect of the specified class for the particular reporting period;

(d)  all amounts each of which is an amount of tax, other than an amount of tax that is a prescribed amount of tax for the purposes of paragraph a of the description of A in the formula in subsection 2 of section 225.2 of the Excise Tax Act, that would have been payable under subsection 1 of section 165 of that Act or under any of sections 212, 218 and 218.01 of that Act by the financial institution during the particular reporting period in respect of a supply or importation into Canada of property or a service, multiplied by the specified extent of the property or service in respect of the specified class for the particular reporting period if,

i.  in the case where the property or a service is acquired or imported into Canada by the financial institution for consumption, use or supply exclusively in the course of commercial activities and, as a result of that consumption, use or supply, no tax under section 212 or 218 of the Excise Tax Act is payable in respect of the acquisition or importation, tax had been payable in respect of the acquisition or importation of the property or service;

ii.  in the case of a supply of property or a service that is deemed under Part IX of the Excise Tax Act to have been made for nil consideration, the supply had not been deemed to have been made for nil consideration if the supplier was not required to pay tax under Title I of the Act or would not have been required to pay tax if that Title I had applied to the supplier, as the case may be, or the supplier claimed or was entitled to claim a refund of the tax under that Title I or would have been entitled to claim such a refund if that Title I had applied to the supplier, as the case may be; and

iii.  in the case of a supply of property or a service that is deemed under paragraph c of subsection 1 of section 273 of the Excise Tax Act not to be a supply, the supply had not been deemed not to be a supply; and

(e)  if the specified class is qualifying road vehicles and the financial institution is engaged in the business of supplying such road vehicles by way of sale, all amounts each of which is, for a selected road vehicle described in subparagraph a of paragraph 6 of the definition of "excluded property or service" in section 433.16R2 that was acquired or imported into Canada by the financial institution and is used by the financial institution, at any time in the particular reporting period, otherwise than exclusively for the purpose referred to in that subparagraph a, an amount determined by the formula

O × P × 2.5%;

(2)  B is the tax recovery rate of the financial institution for the specified class for the particular reporting period;

(3)  C is,

(a)  in the case where the specified class is described in paragraph 3 of section 433.16R3, 50%; and

(b)  in any other case, 100%;

(4)  D is the amount determined under subparagraph 1 of the second paragraph in the other reporting period in respect of the last acquisition or importation of the road vehicle into Canada;

(5)  E is the specified percentage of the financial institution as regards Québec for the other reporting period;

(6)  F is the tax rate specified in the first paragraph of section 16 of the Act as of the last day of the other reporting period;

(7)  G the tax rate specified in subsection 1 of section 165 of the Excise Tax Act;

(8)  H is the amount determined for G5 in the formula in the first paragraph, determined for the financial institution for the other reporting period;

(9)  I is,

(a)  if the financial institution supplies the selected road vehicle and the recipient of the supply is not dealing at arm’s length with the financial institution or if the financial institution removes the road vehicle from Canada, the fair market value of the road vehicle at the time of the supply or removal; and

(b)  in any other case, the consideration for the supply by way of sale of the selected road vehicle;

(10)  J is the consideration in respect of the last acquisition of the selected road vehicle by the financial institution, or the value in respect of the last importation of the selected road vehicle into Canada by the financial institution, in respect of which the amount determined under subparagraph 4 is attributable;

(11)  K is the amount of the input tax credit in respect of the selected road vehicle under subsection 1 of section 203 of the Excise Tax Act that was claimed by the financial institution in the return under Division V of Part IX of that Act filed by the financial institution for the particular reporting period that is included in the total B amounts for the particular reporting period;

(12)  L is the percentage referred to in subparagraph 2 of the second paragraph;

(13)  M is the rate referred to in subparagraph 3 of the second paragraph; and

(14)  N is the rate referred to in subparagraph 4 of the second paragraph.

For the purposes of the formula in subparagraph e of subparagraph 1 of the third paragraph,

(1)  O is an amount of tax, other than an amount of tax that is a prescribed amount of tax for the purposes of paragraph a of the description of A in the formula in subsection 2 of section 225.2 of the Excise Tax Act, that became payable by the financial institution under subsection 1 of section 165 of that Act or under any of sections 212, 218 and 218.01 of that Act in respect of the supply or importation into Canada of the road vehicle; and

(2)  P is the number of fiscal months in the particular reporting period during which the road vehicle was used otherwise than exclusively for the purpose referred to in subparagraph a of paragraph 6 of the definition of "excluded property or service" in section 433.16R2.

O.C. 320-2017, s. 4; O.C. 1448-2021, s. 10.

433.16R12. The positive amount determined by the following formula is a prescribed amount for a particular reporting period in a fiscal year that ends in a taxation year of a selected listed financial institution:

G1 × G2 × (G3 / G4).

For the purposes of the formula in the first paragraph,

(1)  G1 is the total of all amounts each of which is an amount of tax that was paid or that became payable by the financial institution under subsection 1 of section 165 of the Excise Tax Act (R.S.C. 1985, c. E-15) or under any of sections 212, 218 and 218.01 of that Act during a reporting period for the purposes of Part IX of that Act that ends before 1 January 2013 and in respect of which the financial institution has claimed an input tax credit in the return under Division V of Part IX of that Act filed by the financial institution for the particular reporting period, to the extent that the amount was included in the total B amounts for the particular reporting period;

(2)  G2 is the specified percentage of the financial institution as regards Québec for the particular reporting period;

(3)  G3 is the tax rate specified in the first paragraph of section 16 of the Act; and

(4)  G4 is the tax rate specified in subsection 1 of section 165 of the Excise Tax Act.

O.C. 320-2017, s. 4.

433.16R13. The negative amount determined by the following formula is a prescribed amount for a particular reporting period that begins before 1 April 2013 and ends after 31 March 2013 and that is in a fiscal year that ends in a taxation year of a selected listed financial institution:

−1 × G1 × G2 × (G3 / G4).

For the purposes of the formula in the first paragraph,

(1)  G1 is the value of G40 in the formula in paragraph h of section 46 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations made under the Excise Tax Act (R.S.C. 1985, c. E-15), determined for the particular reporting period or the value that G40 would have for that particular reporting period if the financial institution were a selected listed financial institution for the purposes of Part IX of that Act;

(2)  G2 is the specified percentage of the financial institution as regards Québec for the particular reporting period;

(3)  G3 is the tax rate specified in the first paragraph of section 16 of the Act; and

(4)  G4 is the tax rate specified in subsection 1 of section 165 of the Excise Tax Act.

O.C. 320-2017, s. 4.

433.16R14. If a selected listed financial institution that is an investment plan and the manager of the investment plan have made an election under the first or second paragraph of section 433.22 of the Act that is in effect at any time in a particular reporting period of the manager, and an election under the first or second paragraph of section 470.2 of the Act is in effect at any time in the particular reporting period of the investment plan in which the manager's particular reporting period ends, the positive or negative amount determined by the following formula is a prescribed amount for the particular reporting period of the investment plan:

−1 × A.

For the purposes of the formula in the first paragraph, A is,

(1)  if the manager is a selected listed financial institution throughout the manager's particular reporting period, the amount determined under section 433.16R15 in respect of the reporting period; and

(2)  in any other case, the amount determined in respect of the manager's particular reporting period under subparagraph 3 of the third paragraph of section 433.22 of the Act or under the second paragraph of section 406.2 of the Act.

O.C. 320-2017, s. 4.

433.16R15. If a manager has made, with one or more investment plans that are selected listed financial institutions, each of which is referred to in this section as a "qualifying investment plan", a joint election under the first or second paragraph of section 433.22 of the Act that is in effect at any time in a particular reporting period of the manager, and the manager is a selected listed financial institution throughout that particular reporting period, the particular positive or negative amount that is the aggregate of all amounts each of which is the positive amount that a qualifying investment plan would be required to add in determining its net tax under section 433.16 or 433.16.2 of the Act, or the negative amount that a qualifying investment plan would be able to deduct in determining its net tax under either of those sections, for a particular reporting period of the qualifying investment plan, is a prescribed amount for the manager's particular reporting period, if the positive or negative amount were determined having regard to the following assumptions:

(1)  the beginning of the particular reporting period of the qualifying investment plan coincided with the later of the beginning of the manager’s particular reporting period and the day, if any, in the manager’s particular reporting period on which an election under the first or second paragraph of section 433.22 of the Act, as the case may be, between the qualifying investment plan and the manager becomes effective;

(2)  the end of the particular reporting period of the qualifying investment plan coincided with the earlier of the end of the manager’s particular reporting period and the day, if any, in the manager’s particular reporting period on which an election under the first or second paragraph of section 433.22 of the Act, as the case may be, between the qualifying investment plan and the manager ceases to have effect;

(3)  subparagraphs 1 and 2 of the third paragraph of section 433.22 of the Act and section 433.16R14 did not apply in respect of the particular reporting period of the qualifying investment plan; and

(4)  if, at any time in the particular reporting period of the qualifying investment plan, no election under the first or second paragraph of section 470.2 of the Act, as the case may be, is in effect between the qualifying investment plan and the manager, an amount of tax that became payable by the qualifying investment plan, or that was paid by the qualifying investment plan without having become payable, at that time is included in determining the positive or negative amount only if the amount of tax is attributable to a supply made by the manager to the qualifying investment plan.

For the purposes of the first paragraph, a negative amount in respect of a qualifying investment plan is taken into account only if the manager has paid or credited the amount to the qualifying investment plan.

O.C. 320-2017, s. 4.

433.16R16. If a selected listed financial institution is a non-stratified investment plan, if units of the investment plan are issued, distributed or offered for sale in a particular fiscal year of the investment plan that ends in a particular taxation year of the investment plan, if immediately before the issuance, distribution or offering for sale no units of the investment plan are issued and outstanding and if no election is in effect under any of sections 49, 60 and 61 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations made under the Excise Tax Act (R.S.C. 1985, c. E-15), under the third paragraph of section 433.16 of the Act or under section 433.19.1 or 433.19.10 of the Act, in respect of the investment plan and the particular fiscal year, and if the reconciliation day, within the meaning of subparagraph ii of paragraph a of section 59 of those Regulations, is not included in the particular fiscal year, the positive or negative amount determined by the following formula is a prescribed amount for the particular reporting period of the investment plan that includes the reconciliation day:

A − B.

For the purposes of the formula in the first paragraph,

(1)  A is the aggregate of all amounts each of which is an amount that would be the net tax for a reporting period of the investment plan that is included in the particular fiscal year if that net tax were determined,

(a)  if no election under section 50 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations, or under section 433.19.4 of the Act, is in effect throughout the particular fiscal year, as if the investment plan's percentage as regards Québec for the taxation year preceding the particular taxation year were determined in accordance with the rules set out in section 60.1 of those Regulations and Québec were a participating province within the meaning of subsection 1 of section 123 of the Excise Tax Act; and

(b)  if an election under section 50 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations, or under section 433.19.4 of the Act, is in effect throughout the particular fiscal year, as if the investment plan's percentage as regards Québec for the particular taxation year in which the particular fiscal year ends were determined in accordance with the rules set out in section 60.1 of those Regulations and Québec were a participating province within the meaning of subsection 1 of section 123 of the Excise Tax Act; and

(2)  B is the aggregate of all amounts each of which is the net tax for a reporting period of the investment plan that is included in the particular fiscal year.

O.C. 320-2017, s. 4.

433.16R17. If a selected listed financial institution is a non-stratified investment plan that has made an election under the third paragraph of section 433.16 of the Act, or under section 60 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations made under the Excise Tax Act (R.S.C. 1985, c. E-15), in respect of a particular fiscal year that ends in a particular taxation year, for each particular reporting period in the particular fiscal year that ends after the attribution point in respect of the investment plan for the taxation year preceding the particular taxation year and for each particular reporting period in the fiscal year that follows the particular fiscal year, the amount determined by the following formula is a prescribed amount:

[(A − B) / C] × D × (E / F).

For the purposes of the formula in the first paragraph,

(1)  A is the aggregate of all amounts each of which is a prescribed amount of tax under paragraph a of section 60 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations or that would be so prescribed if the investment plan were a selected listed financial institution for the purposes of Part IX of the Excise Tax Act;

(2)  B is the aggregate of all amounts each of which is an input tax credit of the investment plan under Part IX of the Excise Tax Act in respect of an amount of tax referred to in subparagraph 1;

(3)  C is the total of the number of particular reporting periods in the particular fiscal year that end after the attribution point and the number of particular reporting periods in the fiscal year of the investment plan that immediately follows the particular fiscal year;

(4)  D is,

(a)  if no election under section 50 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations, or under section 433.19.4 of the Act, is in effect throughout the particular fiscal year, the percentage that would be the investment plan’s percentage as regards Québec for the taxation year preceding the particular taxation year for the purposes of subsection 2 of section 225.2 of the Excise Tax Act if Québec were a participating province within the meaning of subsection 1 of section 123 of that Act; and

(b)  if an election under section 50 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations, or under section 433.19.4 of the Act, is in effect throughout the particular fiscal year, the percentage that would be the investment plan’s percentage as regards Québec for the particular taxation year for the purposes of subsection 2 of section 225.2 of the Excise Tax Act if Québec were a participating province within the meaning of subsection 1 of section 123 of that Act;

(5)  E is the tax rate specified in the first paragraph of section 16 of the Act; and

(6)  F is the tax rate specified in subsection 1 of section 165 of the Excise Tax Act.

For the purposes of this section and subject to the second paragraph of section 433.19.18 of the Act, "attribution point" has the meaning assigned by paragraph a of subsection 1 of section 58 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations.

O.C. 320-2017, s. 4.

433.16R18. In the circumstances set out in the second paragraph, the positive amount determined by the following formula is a prescribed amount for a particular reporting period in a particular fiscal year, in respect of a taxation year, of a selected listed financial institution:

50% × [(G1 − G2) / G3 × G4] × G5 × G6 × (G7 / G8).

The circumstances to which the first paragraph refers are as follows:

(1)  an amount, other than an amount paid in a remote location, is an expense incurred by the financial institution to earn income from a business or property in a taxation year — in this section referred to as the "composite amount" — and that, as the case may be,

(a)  becomes due from the financial institution or is an amount paid by the financial institution without having become due in respect of the supply of property or a service made to the financial institution; or

(b)  is paid by the financial institution as an allowance or reimbursement in respect of which the financial institution is deemed under section 174 or 175 of the Excise Tax Act (R.S.C. 1985, c. E-15) to have received a supply of property or a service;

(2)  section 421.1 of the Taxation Act (chapter I-3) applies, or would apply if the financial institution were a taxpayer under that Act, to all of the composite amount or that part of it that is, for the purposes of that Act, an amount paid or payable in respect of the human consumption of food or beverages or the enjoyment of entertainment and section 421.1 of that Act deems the composite amount or that part to be 50% of a particular amount;

(3)  the particular amount exceeds twice that of the amount determined under section 175.6.1 of the Taxation Act that is deductible in computing the financial institution's income for the taxation year from the business or property, or that would be so deductible if the financial institution were a taxpayer under that Act; and

(4)  an amount of tax included in the composite amount and having become payable under Part IX of the Excise Tax Act or deemed under section 174 or 175 of that Act to have been paid by the financial institution is included in determining the input tax credit tax claimed by the financial institution in the return under Division V of Part IX of that Act filed by the financial institution for the particular reporting period.

For the purposes of the formula in the first paragraph,

(1)  G1 is the particular amount referred to in subparagraph 2 of the second paragraph;

(2)  G2 is twice the amount determined under section 175.6.1 of the Taxation Act that is deductible in computing the financial institution's income for the taxation year from the business or property, or that would be so deductible if the financial institution were a taxpayer under that Act;

(3)  G3 is the composite amount;

(4)  G4 is the amount referred to in subparagraph 2 of the second paragraph of section 433.16 of the Act for the particular reporting period in respect of the composite amount;

(5)  G5 is

(a)  where the particular fiscal year begins before 1 January 2020 and the financial institution is a large business,

i.  if the particular fiscal year ends before 1 January 2018, zero; and

ii.  in any other case, the quotient obtained when the aggregate of all amounts, each of which is the rate referred to in the fourth paragraph applicable on a particular day in the particular reporting period, is divided by the number of days in the particular reporting period; and

(b)  in any other case, 1;

(6)  G6 is the specified percentage of the financial institution as regards Québec for the particular reporting period;

(7)  G7 is the tax rate specified in the first paragraph of section 16 of the Act; and

(8)  G8 is the tax rate specified in subsection 1 of section 165 of the Excise Tax Act.

The rate referred to in subparagraph ii of subparagraph a of subparagraph 5 of the third paragraph applicable on a particular day is,

(1)  if the particular day is before 1 January 2018, 0%;

(2)  if the particular day is after 31 December 2017 but before 1 January 2019, 25%;

(3)  if the particular day is after 31 December 2018 but before 1 January 2020, 50%;

(4)  if the particular day is after 31 December 2019 but before 1 January 2021, 75%; and

(5)  if the particular day is after 31 December 2020, 100%.

In this section, "amount paid in a remote location", "business", "property" and "taxation year" have the meaning assigned by section 457.1.3 of the Act.

This section does not apply for the purposes of subdivision 8 of Division III of Chapter VIII of Title I of the Act or paragraph 1 of section 470.1 of the Act.

O.C. 320-2017, s. 4.

433.16R19. If a selected listed financial institution is an individual, the positive amount determined by the following formula is a prescribed amount for a reporting period in a particular fiscal year that ends in a taxation year of the financial institution:

50% × G1 × G2 × (G3 / G4).

For the purposes of the formula in the first paragraph,

(1)  G1 is the portion of the amount referred to in subparagraph 2 of the second paragraph of section 433.16 of the Act for the particular reporting period in respect of property or a service acquired or imported into Canada for consumption or use in relation to the maintenance of a self-contained domestic establishment that includes a work space described in subparagraph i or ii of paragraph a.1 of subsection 1 of section 170 of the Excise Tax Act (R.S.C. 1985, c. E-15), other than property or a service acquired or imported into Canada for exclusive consumption or use in relation to that work space;

(2)  G2 is the specified percentage of the financial institution as regards Québec for the particular reporting period;

(3)  G3 is the tax rate specified in the first paragraph of section 16 of the Act; and

(4)  G4 is the tax rate specified in subsection 1 of section 165 of the Excise Tax Act.

For the purposes of this section, property or a service acquired or imported into Canada for consumption or use in relation to the maintenance of a self-contained domestic establishment includes property or a service relating to the maintenance, repair or improvement of the establishment but does not include the electricity, gas, fuel or steam used in lighting or heating the establishment.

O.C. 320-2017, s. 4.

Prescribed class

O.C. 320-2017, s. 4.

433.16R20. For the purposes of section 433.16 of the Act, a prescribed class means a class prescribed for the purposes of subsection 2 of section 225.2 of the Excise Tax Act (R.S.C. 1985, c. E-15).

O.C. 320-2017, s. 4.

ADAPTED SPECIAL ATTRIBUTION METHOD — SELECTED LISTED FINANCIAL INSTITUTION

Prescribed amount of tax

433.16.2R1. For the purposes of subparagraph 4 of the second paragraph of section 433.16.2 of the Act, the following amounts are prescribed amounts of tax:

(1)  any amount of tax that became payable by an insurer, or that was paid by the insurer without having become payable, in respect of property or a service acquired, or brought into Québec, exclusively and directly for consumption, use or supply in the course of investigating, settling or defending a claim arising under an insurance policy that is not in the nature of sickness or accident insurance or life insurance; and

(2)  any amount of tax that became payable by a stratified investment plan, or that was paid by the investment plan without having become payable, in respect of property or a service to the extent that the property or service was acquired, or brought into Québec, for consumption, use or supply in the course of activities relating to a provincial series of the investment plan.

O.C. 320-2017, s. 4.

E in the adapted special attribution method formula

433.16.2R2. For the purposes of subparagraph 5 of the second paragraph of section 433.16.2 of the Act, any amount under any of sections 433.16R9 to 433.16R15 and 433.16.2R3 to 433.16.2R5 is a prescribed amount.

O.C. 320-2017, s. 4.

433.16.2R3. If a selected listed financial institution is a stratified investment plan, if units of a series of the investment plan are issued, distributed or offered for sale in a particular fiscal year of the investment plan that ends in a particular taxation year of the investment plan, if immediately before the issuance, distribution or offering for sale no units in the series are issued and outstanding, if no election is in effect under any of sections 49, 63 and 64 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations made under the Excise Tax Act (R.S.C. 1985, c. E-15), under the third paragraph of section 433.16.2 of the Act or under section 433.19.1 or 433.19.11 of the Act, in respect of the series and the particular fiscal year and if the reconciliation day, within the meaning of subparagraph ii of paragraph a of section 62 of those Regulations, is not included in the particular fiscal year, the positive or negative amount determined by the following formula is a prescribed amount for the particular reporting period of the investment plan that includes the reconciliation day:

A − B.

For the purposes of the formula in the first paragraph,

(1)  A is the aggregate of all amounts each of which is an amount that would be the net tax for a reporting period of the investment plan that is included in the particular fiscal year if that net tax were determined,

(a)  if no election under section 50 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations, or under section 433.19.4 of the Act, is in effect throughout the particular fiscal year, as if the investment plan's percentage for the series and as regards Québec for the taxation year preceding the particular taxation year were determined in accordance with the rules set out in section 63.1 of those Regulations and Québec were a participating province within the meaning of subsection 1 of section 123 of the Excise Tax Act; and

(b)  if an election under section 50 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations, or under section 433.19.4 of the Act, is in effect throughout the particular fiscal year, as if the investment plan's percentage for the series and as regards Québec for the taxation year in which the particular fiscal year ends were determined in accordance with the rules set out in section 63.1 of those Regulations and Québec were a participating province within the meaning of subsection 1 of section 123 of the Excise Tax Act; and

(2)  B is the aggregate of all amounts each of which is the net tax for a reporting period of the investment plan that is included in the particular fiscal year.

O.C. 320-2017, s. 4.

433.16.2R4. If a selected listed financial institution is a stratified investment plan that, in respect of a series and a particular fiscal year that ends in a particular taxation year, has made an election under the third paragraph of section 433.16.2 of the Act, or under section 63 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations made under the Excise Tax Act (R.S.C. 1985, c. E-15), for each particular reporting period in the particular fiscal year that ends after the attribution point in respect of the series for the taxation year preceding the particular taxation year and for each particular reporting period in the fiscal year that follows the particular fiscal year, the amount determined by the following formula is a prescribed amount:

[(A − B) / C )] × D × (E / F).

For the purposes of the formula in the first paragraph,

(1)  A is the aggregate of all amounts each of which is a prescribed amount of tax under paragraph a of section 63 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations or that would be so prescribed if the investment plan were a selected listed financial institution for the purposes of Part IX of the Excise Tax Act;

(2)  B is the aggregate of all amounts each of which is an input tax credit of the investment plan under Part IX of the Excise Tax Act that is in respect of an amount of tax referred to in subparagraph 1;

(3)  C is the total of the number of particular reporting periods in the particular fiscal year that end after the attribution point and the number of reporting periods in the fiscal year of the investment plan that immediately follows the particular fiscal year;

(4)  D is,

(a)  if no election under section 50 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations, or under section 433.19.4 of the Act, is in effect throughout the particular fiscal year, the investment plan’s percentage that would be applicable for the series and as regards Québec for the taxation year preceding the particular taxation year for the purposes of subsection 2 of section 225.2 of the Excise Tax Act if Québec were a participating province within the meaning of subsection 1 of section 123 of that Act; and

(b)  if an election under section 50 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations, or under section 433.19.4 of the Act, is in effect throughout the particular fiscal year, the investment plan’s percentage that would be applicable for the series and as regards Québec for the particular taxation year for the purposes of subsection 2 of section 225.2 of the Excise Tax Act if Québec were a participating province within the meaning of subsection 1 of section 123 of that Act;

(5)  E is the tax rate specified in the first paragraph of section 16 of the Act; and

(6)  F is the tax rate specified in subsection 1 of section 165 of the Excise Tax Act.

For the purposes of this section and subject to the first paragraph of section 433.19.18 of the Act, "attribution point" has the meaning assigned by paragraph a of subsection 2 of section 58 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations.

O.C. 320-2017, s. 4.

433.16.2R5. In the circumstances set out in the second paragraph, the positive amount determined by the following formula is a prescribed amount for a reporting period in a particular fiscal year, in respect of a taxation year, of a selected listed financial institution in respect of a particular series in the case of a stratified investment plan, or in respect of the investment plan in any other case:

50% × [(G1 − G2) / G3 × G4] × G5× G6 × (G7 / G8).

The circumstances to which the first paragraph refers are as follows:

(1)  an amount, other than an amount paid in a remote location, is an expense incurred by the financial institution to earn income from a business or property in a taxation year — in this section referred to as the "composite amount" — and that, as the case may be,

(a)  becomes due from the financial institution or is an amount paid by the financial institution without having become due in respect of the supply of property or a service made to the financial institution; or

(b)  is paid by the financial institution as an allowance or reimbursement in respect of which the financial institution is deemed under section 174 or 175 of the Excise Tax Act (R.S.C. 1985, c. E-15) to have received a supply of property or a service;

(2)  section 421.1 of the Taxation Act (chapter I-3) applies, or would apply if the financial institution were a taxpayer under that Act, to all of the composite amount or that part of it that is, for the purposes of that Act, an amount paid or payable in respect of the human consumption of food or beverages or the enjoyment of entertainment and section 421.1 of that Act deems the composite amount or that part to be 50% of a particular amount;

(3)  the particular amount exceeds twice that of the amount determined under section 175.6.1 of the Taxation Act that is deductible in computing the financial institution's income for the taxation year from the business or property, or that would be so deductible if the financial institution were a taxpayer under that Act; and

(4)  an amount of tax included in the composite amount and having become payable under Part IX of the Excise Tax Act or deemed under section 174 or 175 of that Act to have been paid by the financial institution is included in determining the input tax credit tax claimed by the financial institution in the return under Division V of Part IX of that Act filed by the financial institution for the particular reporting period.

For the purposes of the formula in the first paragraph,

(1)  G1 is the particular amount referred to in subparagraph 2 of the second paragraph;

(2)  G2 is twice the amount determined under section 175.6.1 of the Taxation Act that is deductible in computing the financial institution's income for the taxation year from the business or property, or that would be so deductible if the financial institution were a taxpayer under that Act;

(3)  G3 is the composite amount;

(4)  G4 is the aggregate of all amounts each of which is an amount in respect of an input tax credit taken into account in determining the amount under subparagraph 1 of the second paragraph of section 433.16.2 of the Act in respect of the particular series or the investment plan, as the case may be, for the particular reporting period, in respect of the composite amount;

(5)  G5 is

(a)  where the particular fiscal year begins before 1 January 2020 and the financial institution is a large business,

i.  if the particular fiscal year ends before 1 January 2018, zero; and

ii.  in any other case, the quotient obtained when the aggregate of all amounts, each of which is the rate referred to in the fourth paragraph applicable on a particular day in the particular reporting period, is divided by the number of days in the particular reporting period; and

(b)  in any other case, 1;

(6)  G6 is the specified percentage of the financial institution as regards Québec for the particular reporting period within the meaning of section 433.16R7;

(7)  G7 is the tax rate specified in the first paragraph of section 16 of the Act; and

(8)  G8 is the tax rate specified in subsection 1 of section 165 of the Excise Tax Act.

The rate referred to in subparagraph ii of subparagraph a of subparagraph 5 of the third paragraph applicable on a particular day is,

(1)  if the particular day is before 1 January 2018, 0%;

(2)  if the particular day is after 31 December 2017 but before 1 January 2019, 25%;

(3)  if the particular day is after 31 December 2018 but before 1 January 2020, 50%;

(4)  if the particular day is after 31 December 2019 but before 1 January 2021, 75%; and

(5)  if the particular day is after 31 December 2020, 100%.

In this section, "amount paid in a remote location", "business", "property" and "taxation year" have the meaning assigned by section 457.1.3 of the Act.

This section does not apply for the purposes of subdivision 8 of Division III of Chapter VIII of Title I of the Act or paragraph 1 of section 470.1 of the Act.

O.C. 320-2017, s. 4.

INFORMATION — SELECTED LISTED FINANCIAL INSTITUTION

433.27R1. For the purposes of the first paragraph of section 433.27 of the Act, the following is prescribed information in relation to a selected investor in a selected non-stratified investment plan for a calendar year:

(1)  the investor’s address that determines, in accordance with the second paragraph of section 433.15.3 of the Act, the province in which the investor is resident on 30 September of the calendar year; and

(2)  the number of units held on 30 September of the calendar year by the investor in the investment plan.

O.C. 320-2017, s. 4.

433.27R2. For the purposes of the second paragraph of section 433.27 of the Act, the following is prescribed information in relation to a selected investor in a selected stratified investment plan for a calendar year:

(1)  the investor’s address that determines, in accordance with the second paragraph of section 433.15.3 of the Act, the province in which the investor is resident on 30 September of the calendar year; and

(2)  the number of units in each series, other than an exchange-traded series, of the investment plan held on 30 September of the calendar year by the investor.

O.C. 320-2017, s. 4.

433.30R1. For the purposes of section 433.30 of the Act,

(1)  every person that, on a date determined by an investment plan pursuant to section 433.19.18 of the Act, holds units in an investment plan that is a non-stratified investment plan, or units in a series, other than an exchange-traded series, of an investment plan that is a stratified investment plan, and that is neither an individual nor a specified investor in the investment plan within the meaning of the first paragraph of section 433.25 of the Act, is a prescribed person; and

(2)  the address of the person referred to in paragraph 1 that determines, in accordance with the second paragraph of section 433.15.3 of the Act, the province in which the person is resident on the date referred to in paragraph 1, and the number of units held on that date by the person in the non-stratified investment plan, or in each series other than an exchange-traded series of the stratified investment plan, as the case may be, is prescribed information.

O.C. 320-2017, s. 4.

QUICK OR STREAMLINED METHODS OF ACCOUNTING

GENERAL PROVISIONS APPLICABLE TO ALL ACCOUNTING METHODS

434R0.1. For the purposes of section 434 of the Act, the registrants referred to in sections 434R0.11, 434R2 and 434R8.5 are prescribed registrants and the methods set out in sections 434R0.5 to 434R0.15, 434R1 to 434R8 and 434R8.1 to 434R8.14 are prescribed methods.

O.C. 1463-2001, s. 29.

DEFINITIONS

434R0.2. For the purposes of sections 434R0.1 to 434R12,

“capital asset” of a person means

(1)  property that is, or would be if the person were a taxpayer under the Taxation Act (chapter I-3), capital property of the person within the meaning of that Act; and

(2)  in respect of a supply that was made by the person at any time before 1 January 2017, property that was, or would have been if the person were a taxpayer under the Taxation Act, incorporeal capital property of the person within the meaning of that Act, as it read at that time;

“consideration”, in respect of a supply, includes all amounts credited to the recipient of the supply in respect of a trade-in, within the meaning of section 54.1 of the Act, accepted in full or partial consideration for the supply or, if the supplier and the recipient are not dealing with each other at arm’s length at the time the supply is made and the amount credited to the recipient in respect of the trade-in exceeds the fair market value of the trade-in at the time ownership of it is transferred to the supplier, that fair market value;

“election” means an election under section 434 of the Act.

O.C. 1463-2001, s. 29; O.C. 1249-2005, s. 1; O.C. 321-2017, s. 24; S.Q. 2019, c .14, s. 659.

434R0.3. For the purposes of sections 434R0.1 to 434R12, the basic threshold amount for a reporting period of a registrant is equal to the amount determined by the formula

(A + B) x 365/C.

In applying the formula provided for in the first paragraph,

(1)  A is the total of all consideration, other than consideration referred to in section 75.2 of the Act that is attributable to goodwill of a business, that became due, or was paid without having become due, to the registrant in the threshold period for the reporting period for taxable supplies, other than supplies of financial services, supplies by way of sale of immovables or capital assets of the registrant and supplies deemed under section 41.2 of the Act to be made by the registrant, that are or would be, but for section 41.2 of the Act, made in Québec by the registrant;

(2)  B is the total of all tax under section 16 of the Act that became collectible in the threshold period in respect of taxable supplies, other than supplies of financial services, supplies by way of sale of immovables or capital assets of the registrant and supplies deemed under section 41.2 of the Act to be made by the registrant, that are or would be, but for section 41.2 of the Act, made in Québec by the registrant; and

(3)  C is the number of days in the threshold period.

O.C. 1463-2001, s. 29; S.Q. 2019, c .14, s. 660.

434R0.4. For the purposes of sections 434R0.1 to 434R12, the total threshold amount for a reporting period of a registrant is equal to the total of

(1)  the amount determined by the formula provided for in the second paragraph; and

(2)  the total of all amounts, each of which is an amount in respect of an associate of the registrant who was associated with the registrant at the end of the particular fiscal year of the associate that is the last fiscal year of the associate ending in that threshold period, determined by the formula provided for in the fourth paragraph.

The formula to which subparagraph 1 of the first paragraph refers is

(A + B) x 365/C.

In applying the formula provided for in the second paragraph,

(1)  A is the total of all consideration, other than consideration referred to in section 75.2 of the Act that is attributable to goodwill of a business, for taxable supplies, other than supplies of financial services and supplies by way of sale of immovables or capital assets of the registrant, made by the registrant that became due, or was paid without having become due, to the registrant in the threshold period for the reporting period;

(2)  B is the total of all tax under section 16 of the Act that became collectible in the threshold period in respect of taxable supplies, other than supplies of financial services and supplies by way of sale of immovables or capital assets of the registrant, made by the registrant; and

(3)  C is the number of days in the threshold period.

The formula to which subparagraph 2 of the first paragraph refers is

(D + E) x 365/F.

In applying the formula provided for in the fourth paragraph,

(1)  D is the total of all consideration, other than consideration referred to in section 75.2 of the Act that is attributable to goodwill of a business, for taxable supplies, other than supplies of financial services and supplies by way of sale of immovables or capital assets of the associate, made by the associate that became due, or was paid without having become due, to the associate in the particular fiscal year;

(2)  E is the total of all tax under section 16 of the Act that became collectible in the particular fiscal year in respect of taxable supplies, other than supplies of financial services and supplies by way of sale of immovables or capital assets of the associate, made by the associate; and

(3)  F is the number of days in the particular fiscal year.

O.C. 1463-2001, s. 29; S.Q. 2019, c .14, s. 661.

QUICK METHOD OF DETERMINING THE NET TAX FOR SMALL BUSINESSES

DEFINITIONS

434R0.5. For the purposes of sections 434R0.5 to 434R0.15,

“basic groceries” of a registrant means property acquired or brought into Québec by the registrant for the purpose of making a supply of the property that is referred to in Division III of Chapter IV of the Act;

“cost”, to a registrant in a threshold period, of corporeal movable property of a particular class or kind acquired by the registrant for a particular purpose, means the amount determined by the formula

(A + B + C) x 365/D

where

(1)  A is the total of all consideration that became due, or was paid without having become due, by the registrant in the threshold period for taxable supplies made in Québec to the registrant of corporeal movable property of that class or kind acquired by the registrant for that purpose;

(2)  B is the total value of all corporeal movable property of that class or kind, determined in accordance with section 17 of the Act, brought into Québec by the registrant for that purpose;

(3)  C is the total of all tax under sections 16, 17 and 18 of the Act that became payable by the registrant in the threshold period in respect of corporeal movable property of that class or kind acquired or brought into Québec by the registrant for that purpose; and

(4)  D is the number of days in the threshold period;

“specified property”, in respect of a person, means property of the person, other than immovables or capital assets;

“specified registrant”, at any time, means a registrant who

(1)  throughout the 4 fiscal quarters of the registrant immediately preceding the fiscal quarter of the registrant that includes that time,

(a)  was not a listed financial institution,

(b)  did not render legal, accounting or actuarial services in the course of a professional practice of the registrant, and

(c)  did not render book-keeping, financial consulting, tax consulting or tax return preparation services in the course of a commercial activity of the registrant;

(2)  at that time, is not a charity or selected public service body within the meaning of section 383 of the Act, or a public institution; and,

(3)  is not a qualifying non-profit organization, within the meaning of section 385 of the Act,

(a)  at the beginning of the reporting period of the registrant that includes that time, where that reporting period is a fiscal month or fiscal quarter of the registrant, or

(b)  at the end of the reporting period of the registrant that includes that time, in any other case;

“specified supply” means a taxable supply other than

(1)  a supply by way of sale of immovables or capital assets of the supplier;

(2)  a zero-rated supply;

(3)  a supply that is deemed under sections 212.2 or 285 to 287 of the Act to have been made or to which sections 290, 292  and 293 of the Act apply;

(4)  a supply made outside Québec;

(5)  a supply in respect of which the recipient is not required to pay tax under a law of Canada or a province unless, in the case of a supply to a government other than the Gouvernement du Québec, that government has agreed, under an agreement with the Gouvernement du Québec, to pay the tax under Title I of the Act in respect of the supply;

(6)  a supply in respect of which section 41.0.1 of the Act applies; and

(7)  a supply deemed under section 41.1 or 41.2 of the Act to have been made by a registrant acting as a mandatary.

O.C. 1463-2001, s. 29; O.C. 1149-2006, s. 9; O.C. 1116-2007, s. 9; O.C. 134-2009, s. 3; O.C. 321-2017, s. 25; S.Q. 2019, c .14, s. 662.

PRESUMPTION

434R0.6. For the purposes of sections 434R0.5 to 434R0.15, where a registrant acquires or brings into Québec corporeal movable property that is to be incorporated into or to form a constituent or component part of corporeal movable property manufactured or produced in Québec by the registrant, the registrant shall be deemed to have acquired or brought into Québec the property for the purpose of supply by way of sale.

O.C. 1463-2001, s. 29.

THRESHOLD PERIOD

434R0.7. For the purposes of sections 434R0.5 to 434R0.15, the threshold period for a particular reporting period of a registrant is

(1)  where an election by the registrant to determine the net tax of the registrant in accordance with sections 434R0.5 to 434R0.15 becomes effective in the fiscal year that includes the particular reporting period, any period that consists of 4 fiscal quarters of the registrant and ends in one of the last 2 fiscal quarters of the registrant immediately preceding the fiscal quarter of the registrant in which the election becomes effective; or

(2)  where an election by the registrant to determine the net tax of the registrant in accordance with sections 434R0.5 to 434R0.15 became effective before, and is in effect at, the beginning of the particular fiscal year of the registrant that includes the particular reporting period, the fiscal year of the registrant immediately preceding the particular fiscal year.

O.C. 1463-2001, s. 29.

APPLICABLE RATE

434R0.8. The rate of a registrant, for the purposes of sections 434R0.5 to 434R0.15, for a particular reporting period of the registrant is

(1)  where the cost to the registrant, in the threshold period for the particular reporting period, of all corporeal movable property, other than basic groceries of the registrant and property for which the registrant was not required to pay tax, acquired by the registrant for the purpose of supply by way of sale by the registrant is equal to at least 40% of the basic threshold amount for the particular reporting period, determined without reference to supplies referred to in Division III of Chapter IV of the Act, 3.4%; and

(2)  in any other case, 6.6%.

O.C. 1463-2001, s. 29; O.C. 1149-2006, s. 10; O.C. 1176-2010, s. 2; O.C. 390-2012, s. 16.

434R0.9. The net specified supplies of a registrant for a reporting period is the amount determined by the formula

A - B.

In applying the formula provided for in the first paragraph,

(1)  A is the total of

(a)  all consideration for specified supplies made by the registrant that became due, or was paid without having become due, to the registrant in the reporting period, and

(b)  all amounts that became collectible, and all other amounts collected, by the registrant in the reporting period as or on account of tax under section 16 of the Act in respect of specified supplies made by the registrant; and

(2)  B is the total of all amounts each of which is an amount that the registrant has, in the reporting period, paid or credited to a person as or on account of

(a)  a reduction in, or refund of, all or part of the consideration for a specified supply made by the registrant to the person, or

(b)  a refund of, or a credit for, tax under section 16 of the Act charged to or collected from the person in respect of a specified supply made by the registrant.

O.C. 1463-2001, s. 29.

434R0.10. Where, at any time in the first fiscal quarter in a fiscal year of a registrant, the registrant ceases to be a registrant who may determine the net tax of the registrant in accordance with sections 434R0.5 to 434R0.15 or a revocation of an election by the registrant becomes effective, the rate applicable for reporting periods of the registrant ending in that fiscal quarter is the rate applicable for the reporting period of the registrant ending immediately before the beginning of that fiscal quarter.

O.C. 1463-2001, s. 29.

434R0.11. A registrant is a registrant who may file an election, to take effect on the first day of a reporting period of the registrant, to determine the net tax of the registrant in accordance with sections 434R0.5 to 434R0.15 if

(1)  the registrant is, at any time in the reporting period, a specified registrant;

(2)  the total threshold amount for the reporting period does not exceed $418,952; and

(3)  the registrant was engaged in commercial activities throughout the 365-day period ending immediately before the beginning of the reporting period and an election of the registrant did not cease to have effect in that 365-day period because of a revocation of the election.

O.C. 1463-2001, s. 29; O.C. 1176-2010, s. 3; O.C. 390-2012, s. 17; O.C. 701-2013, s. 31.

434R0.12. A registrant who has filed an election to determine the net tax of the registrant in accordance with sections 434R0.5 to 434R0.15 ceases to be a registrant who may so determine that net tax at the end of the earliest of

(1)  the first fiscal year of the registrant that is a reporting period of the registrant in which the registrant ceases to be a specified registrant;

(2)  the fiscal year of the registrant immediately before the first fiscal year of the registrant that is a reporting period of the registrant for which the total threshold amount exceeds $418,952;

(3)  the first fiscal quarter of the registrant that includes a reporting period of the registrant for which the total threshold amount exceeds $418,952; and

(4)  the fiscal quarter of the registrant immediately before the first fiscal quarter of the registrant that includes a reporting period of the registrant in which the registrant ceases to be a specified registrant.

O.C. 1463-2001, s. 29; O.C. 390-2012, s. 18; O.C. 701-2013, s. 32.

434R0.13. Subject to section 434R8.7, if an election by a registrant to determine the net tax of the registrant in accordance with sections 434R0.5 to 434R0.15 is in effect during a particular reporting period of the registrant, the net tax of the registrant for the particular reporting period is equal to the positive or negative amount determined by the formula

A + B - C - (1% x D).

In applying the formula provided for in the first paragraph,

(1)  A is the total of all amounts each of which is determined by the formula provided for in the third paragraph, in respect of all the particular supplies to which the same rate applies;

(2)  B is the total of

(a)  all amounts that became collectible and all other amounts collected by the registrant in the particular reporting period as or on account of tax under section 16 of the Act in respect of

i.  supplies, other than specified supplies, made by the registrant, and

ii.  supplies made on behalf of another person for whom the registrant acts as mandatary and in respect of which the registrant has made an election under section 41.0.1 of the Act,

(b)  all amounts in respect of supplies, other than specified supplies, that are required under Chapter VIII of Title I of the Act to be added in determining the net tax for the particular reporting period, and

(c)  the amount that is required under section 473.5 of the Act to be added in determining the net tax for the particular reporting period;

(3)  C is the total of

(a)  all amounts each of which is an input tax refund for one of the following reporting periods, applied for by the registrant in the return filed under Chapter VIII of Title I of the Act for the particular reporting period:

i.  the particular reporting period or a preceding reporting period of the registrant in respect of property, other than specified property, acquired or brought into Québec by the registrant or an improvement to that property,

ii.  a reporting period of the registrant ending before the election became effective in respect of specified property or services, other than an improvement to property that is not specified property, acquired or brought into Québec by the registrant,

iii.  the particular reporting period or a preceding reporting period of the registrant in respect of corporeal movable property that is specified property acquired or brought into Québec by the registrant for the purpose of supply by way of sale and is deemed under section 41.2 of the Act to have been supplied by an auctioneer acting as a mandatary for the registrant or is supplied by a person acting as a mandatary for the registrant in circumstances in which section 41.0.1 of the Act applies, or

iv.  the particular reporting period or a preceding reporting period of the registrant during which the election was in effect in respect of corporeal movable property that is deemed under subparagraph 2 of the first paragraph of section 327.7 of the Act to have been acquired by the registrant and under section 41.1 or 41.2 of the Act to have been supplied by the registrant,

(b)  an amount in respect of a supply, other than a specified supply, that may be deducted by the registrant under Chapter VIII of Title I of the Act in determining the net tax for the particular reporting period and that is claimed in the return filed under Chapter VIII of Title I of the Act by the registrant for the particular reporting period, and

(c)  (subparagraph revoked);

(4)  D is

(a)  nil, where the election was not in effect,

i.  if the registrant became a registrant on a day in the registrant’s fiscal year that includes the particular reporting period, on that day, or

ii.  in any other case, on the first day of that fiscal year,

(b)  nil, if the total net specified supplies of the registrant for all reporting periods of the registrant in that fiscal year during which the registrant was a registrant that end before the particular reporting period is equal to or greater than $31,421, and

(c)  in any other case,

i.  the lesser of the net specified supplies of the registrant for the particular reporting period and $31,421, if the particular reporting period is the first reporting period in that fiscal year during which the registrant was a registrant, or

ii.  the lesser of the net specified supplies of the registrant for the particular reporting period and the amount by which $31,421 exceeds the total net specified supplies of the registrant for all reporting periods of the registrant in that fiscal year during which the registrant was a registrant that end before the particular reporting period, if the particular reporting period is not the first reporting period in that fiscal year during which the registrant was a registrant.

The formula to which subparagraph 1 of the second paragraph refers is

E x F.

In applying the formula provided for in the third paragraph,

(1)  E is the rate of the registrant for the particular reporting period that applies to the particular supplies; and

(2)  F is the portion of the net specified supplies of the registrant for the particular reporting period attributable to the particular supplies.

O.C. 1463-2001, s. 29; O.C. 1470-2002, s. 13; O.C. 134-2009, s. 5; O.C. 390-2012, s. 19; O.C. 701-2013, s. 33.

434R0.14. For the purposes of subparagraphs b and c of subparagraph 5 of the second paragraph of section 434R0.13, the first reporting period of a registrant beginning after 31 July 1995 in a fiscal year of the registrant beginning before 1 August 1995 is deemed to be the first reporting period of the registrant in that fiscal year.

O.C. 1463-2001, s. 29.

NEW REGISTRANTS

434R0.15. For the purposes of sections 434R0.5 to 434R0.15, where, on the first day of a reporting period of a registrant, the registrant has not been engaged in commercial activities throughout the 365-day period ending immediately before that day and it is reasonable to expect that the registrant will be, at the beginning of the particular fiscal year that is the first fiscal year of the registrant beginning at least 365 days after the registrant began to engage in commercial activities, a registrant who may file an election to determine the net tax of the registrant in accordance with sections 434R0.5 to 434R0.15, the following rules apply:

(1)  the registrant is a registrant who may file an election, to take effect on the first day of that reporting period, to determine the net tax of the registrant in accordance with sections 434R0.5 to 434R0.15; and

(2)  the rate of the registrant for reporting periods of the registrant ending before the beginning of the particular fiscal year is the rate prescribed by section 434R0.8 that is reasonable in the circumstances.

O.C. 1463-2001, s. 29.

QUICK METHOD OF DETERMINING THE NET TAX FOR CERTAIN PUBLIC SERVICE BODIES

434R1. For the purposes of sections 434R2 to 434R8, “external supplier”, “facility operator” and “selected public service body” have the meaning assigned by section 383 of the Act and “qualifying non-profit organization” has the meaning assigned by section 385 of the Act.

O.C. 1108-95, s. 8; O.C. 1463-2001, s. 30; O.C. 134-2009, s. 6.

434R2. A registrant is a registrant who may file an election, to take effect on the first day of a reporting period of the registrant, to determine the net tax of the registrant in accordance with sections 434R1 to 434R8 if

(1)  the registrant is, on the first day of the reporting period, a specified facility operator, a qualifying non-profit organization, a charity that is designated under sections 350.17.1 to 350.17.4 of the Act or a selected public service body;

(2)  the registrant is not a listed financial institution or a registrant referred to in section 279R1; and

(3)  where an election was made under section 434 of the Act, the election did not cease to have effect during the 365-day period ending immediately before the day mentioned in paragraph 1 by reason of the coming into effect of the revocation of the election.

O.C. 1108-95, s. 8; O.C. 1463-2001, s. 31; O.C. 1470-2002, s. 14; O.C. 1149-2006, s. 11; O.C. 321-2017, s. 26; O.C. 1182-2017, s. 3.

434R3. (Revoked).

O.C. 1108-95, s. 8; O.C. 1463-2001, s. 32.

434R4. For the purposes of sections 434R1 to 434R8,

“designated supply” means:

(1)  a supply by way of sale of an immovable or a capital asset of the supplier;

(2)  a supply referred to in Division V of Chapter IV of Title 1 of the Act; or

(3)  a supply made:

(a)  to the Gouvernement du Québec or to any of its mandataries or agencies referred to in section 678R1;

(b)  to the Government of Canada except where it has agreed, by the terms of an agreement entered into with the Gouvernement du Québec, to pay, in respect of the supply, the tax payable under Title I of the Act; or

(c)  to a government, other than the Gouvernement du Québec or the Government of Canada, that is exempted, in respect of the supply, from paying the tax payable under Title I of the Act;

“retail establishment” of a registrant means a shop or store at which the registrant primarily carries on the business of making supplies of property or services to consumers attending at the shop or store;

“specified facility operator” means a non-profit organization that operates, otherwise than for profit, a health care institution within the meaning of paragraph 2 of the definition of “health care institution” in section 108 of the Act;

“specified supply”, in respect of a registrant, means:

(1)  a supply by way of sale of an immovable;

(2)  a supply by way of sale of a capital asset of the registrant whose fair market value at the time of the supply is at least $10,000;

(3)  a supply by way of sale of a capital asset of the registrant made by the registrant who applied for, or is entitled to apply for, an input tax refund in respect of the most recent supply of the property made to the registrant or the most recent occasion on which the property was brought into Québec by the registrant; or

(4)  a supply deemed under section 212.2, 286, 323.2 or 323.3 of the Act to have been made by the registrant or a supply by the registrant to which section 290 of the Act applies;

(5)  a zero-rated supply;

(6)  a supply made outside Québec;

(7)  a supply in respect of which the recipient is not required to pay tax under a law of Canada or a province unless, in the case of a supply to a government other than the Gouvernement du Québec, that government has agreed, under an agreement with the Gouvernement du Québec, to pay the tax under Title I of the Act in respect of the supply;

(8)  a supply to which section 41.0.1 of the Act applies; and

(9)   a supply deemed under section 41.1 or 41.2 of the Act to have been made by a registrant acting as a mandatary.

O.C. 1108-95, s. 8; O.C. 1463-2001, s. 33; O.C. 1116-2007, s. 9; O.C. 390-2012, s. 20; O.C. 701-2013, s. 34; S.Q. 2019, c .14, s. 663.

434R5. (Revoked).

O.C. 1108-95, s. 8; O.C. 1463-2001, s. 34.

434R5.1. Subject to sections 434R1 to 434R8, the rate applicable to a registrant for the purposes of those sections for a reporting period in a particular fiscal period of the registrant, in respect of a particular supply made by the registrant, is 7.3%.

O.C. 1463-2001, s. 35; O.C. 1176-2010, s. 4; O.C. 390-2012, s. 21; O.C. 321-2017, s. 27.

434R6. A registrant that is a non-profit organization, other than a selected public service body and a specified facility operator, that has filed an election to determine the net tax of the registrant in accordance with sections 434R1 to 434R8 ceases to be a registrant who may so determine that net tax immediately before the beginning of the following fiscal year:

(1)  where the fiscal year corresponds to its reporting period, the fiscal year at the end of which it is not a qualifying non-profit organization; or

(2)  in all other cases, the fiscal year at the beginning of which it is not a qualifying non-profit organization.

O.C. 1108-95, s. 8; O.C. 1463-2001, s. 36.

434R7. Subject to sections 434R8 and 434R8.7, if an election by a registrant to determine the net tax of the registrant in accordance with sections 434R1 to 434R8 is in effect during a particular reporting period of the registrant, the net tax of the registrant for the particular reporting period is equal to the positive or negative amount determined by the formula

A + B - C.

For the purposes of that formula:

(1)  A is the total of the amounts determined by the formula provided for in the third paragraph, in respect of all the particular supplies to which the same rate applies;

(2)  B is the total of the following amounts:

(a)  all amounts each of which is an amount that became collectible, or was collected, by the registrant in the particular reporting period as or on account of tax under section 16 of the Act in respect of

i.  specified supplies made by the registrant; or

ii.  supplies made on behalf of another person for whom the registrant acts as a mandatary and in respect of which the registrant has made an election under section 41.0.1 of the Act;

(b)  the amounts in respect of the specified supplies that must be added, under Chapter VIII of Title I of the Act, in computing the net tax for the particular reporting period;

(b.1)  the amount that is required under section 473.5 of the Act to be added in determining the net tax for the particular reporting period;

(c)  the total of all the amounts each of which is an amount of tax deemed, under section 243 of the Act, to have been collected by the registrant during the particular reporting period or a previous reporting period of the registrant in respect of a supply, other than a specified supply, to the extent that the registrant files, in respect of that amount, an application for a rebate under section 387 of the Act for the particular reporting period; and

(d)  the total of all the amounts each of which is an amount of tax that the registrant is deemed, under section 242 of the Act, to have paid during the particular reporting period or a previous reporting period of the registrant in respect of the supply of property and for which the registrant files an application for a rebate under section 387 of the Act for the particular reporting period, to the extent that the registrant was previously deemed, under section 243 of the Act, to have collected the tax in respect of that supply that was not a specified supply; and

(3)  C is the total of the following amounts:

(a)  the total of the amounts each of which is an input tax refund of the registrant for one of the following reporting periods, applied for in the return filed under Chapter VIII of Title I of the Act for the particular reporting period:

i.  the particular reporting period or a preceding reporting period of the registrant during which the election was in effect in respect of an immovable acquired by way of purchase by the registrant or an improvement to the immovable;

ii.  the particular reporting period or a previous reporting period of the registrant during which the election was in effect in respect of the supply by way of sale to the registrant, or the bringing into Québec by the registrant, of movable property that was acquired or brought in by the registrant for use as a capital asset and whose fair market value at the time of the supply, or whose value established according to section 17 of the Act at the time that it was brought in, as the case may be, is at least $10,000;

iii.  the particular reporting period or a preceding reporting period of the registrant during which the election was in effect in respect of an improvement to a capital asset, other than an immovable, of the registrant, if the registrant applied for or is entitled to apply for an input tax refund in respect of the last supply to, or bringing into Québec by, the registrant of the capital asset;

iv.  a reporting period of the registrant ending before the coming into effect of the election; or

v.  the particular reporting period or a preceding reporting period of the registrant during which the election was in effect in respect of corporeal movable property, other than property referred to in subparagraph ii, that is acquired or brought into Québec for supply by way of sale and is deemed under section 41.2 of the Act to have been supplied by an auctioneer acting as a mandatary for the registrant or is supplied by a person acting as a mandatary for the registrant in circumstances in which section 41.0.1 of the Act applies; or

vi.  the particular reporting period or a preceding reporting period of the registrant during which the election was in effect in respect of corporeal movable property that is deemed under subparagraph 2 of the first paragraph of section 327.7 of the Act to have been acquired by the registrant and under section 41.1 or 41.2 of the Act to have been supplied by the registrant; and

(b)  the amounts, in respect of specified supplies that may be deducted under Chapter VIII of Title I in computing the net tax for the particular reporting period and that the registrant applies for in the return filed under that chapter for that period.

The formula referred to in subparagraph 1 of the second paragraph is the following:

D × (E - F).

For the purposes of that formula:

(1)  D is the rate of the registrant for the particular reporting period that applies to the particular supplies;

(2)  E is the total of the following amounts:

(a)  all consideration that became due, or was paid without having become due, to the registrant in the particular reporting period for the particular supplies that are taxable supplies, other than designated supplies, supplies of financial services, specified supplies and supplies deemed under section 243 or 350.6 of the Act to have been made, made in Québec by the registrant; and

(b)  all amounts that became collectible, and all other amounts collected, by the registrant in the particular reporting period as or on account of tax under section 16 of the Act in respect of the particular supplies that are taxable supplies made by the registrant, other than specified supplies and supplies deemed under section 243 or 350.6 of the Act to have been made; and

(3)  F is the total of each amount which is an amount that the registrant paid or credited to a person during the particular reporting period as the following amounts:

(a)  a reduction in, or a rebate or refund of, all or part of the consideration for a particular supply, other than a designated supply or a specified supply, made in Québec by the registrant; or

(b)  a refund of, or a credit for, tax under section 16 of the Act charged to or collected from the person in respect of a particular supply, other than a specified supply.

O.C. 1108-95, s. 8; O.C. 1635-96, s. 18; O.C. 1463-2001, s. 37; O.C. 134-2009, s. 4; O.C. 390-2012, s. 22; O.C. 701-2013, s. 35; S.Q. 2019, c .14, s. 664.

434R8. Subject to sections 434R8.7 to 434R8.11, if a registrant operates a business that consists in providing telephone services, electricity or natural gas in a separate division or service and an election by the registrant to determine the net tax of the registrant in accordance with sections 434R1 to 434R8 is in effect during a particular reporting period of the registrant, the net tax of the registrant for the particular reporting period is equal to the positive or negative amount determined by the formula

A + B.

For the purposes of that formula:

(1)  A is the amount that would correspond to the registrant’s net tax for the particular reporting period, determined in accordance with section 434R7, if the registrant did not operate the business and if all the property and services acquired or brought into Québec by the registrant, otherwise than primarily for consumption, use or supply in the course of operating the business were the only property and services acquired or brought in by the registrant; and

(2)  B is the amount that would correspond to the registrant’s net tax for the particular reporting period, determined in accordance with sections 428 to 432 of the Act, if the operation of the business were the only activity carried on by the registrant and if the property and services acquired or brought into Québec by the registrant primarily for consumption, use or supply in the course of operating the business were the only property and services acquired or brought in by the registrant.

O.C. 1108-95, s. 8; O.C. 1463-2001, s. 38.

STREAMLINED METHOD FOR DETERMINING INPUT TAX REFUNDS

434R8.1. For the purposes of sections 434R8.1 to 434R8.14, the threshold amount for a particular fiscal year of a registrant is equal to the total of

(1)  the amount determined by the formula

A x 365/B; and

(2)  the total of all amounts each of which is an amount in respect of an associate of the registrant who was associated with the registrant at the end of the fiscal year of the associate that is the last fiscal year of the associate ending in the fiscal year immediately preceding the particular fiscal year of the registrant, determined by the formula

C x 365/D.

In applying the formulas provided for in the first paragraph,

(1)  A is the total of all consideration, other than consideration referred to in section 75.2 of the Act that is attributable to goodwill of a business, for taxable supplies, other than supplies of financial services and supplies by way of sale of immovables that are capital property of the registrant, made by the registrant that became due, or was paid without having become due, to the registrant in the fiscal year immediately preceding the particular fiscal year of the registrant;

(2)  B is the number of days in the fiscal year immediately preceding the particular fiscal year;

(3)  C is the total of all consideration, other than consideration referred to in section 75.2 of the Act that is attributable to goodwill of a business, for taxable supplies, other than supplies of financial services and supplies by way of sale of immovables that are capital property of the associate, made by the associate that became due, or was paid without having become due, to the associate in the fiscal year of the associate; and

(4)  D is the number of days in the fiscal year of the associate.

O.C. 1463-2001, s. 39.

434R8.2. For the purposes of sections 434R8.1 to 434R8.14, the threshold amount for a particular fiscal quarter in a particular fiscal year of a registrant is equal to the total of

(1)  the total of all consideration, other than consideration referred to in section 75.2 of the Act that is attributable to goodwill of a business, for taxable supplies, other than supplies of financial services and supplies by way of sale of immovables that are capital property of the registrant, made by the registrant that became due, or was paid without having become due, to the registrant in the fiscal quarters that end in the particular fiscal year immediately preceding the particular fiscal quarter of the particular fiscal year; and

(2)  the total of all amounts each of which is an amount in respect of an associate of the registrant who was associated with the registrant at the beginning of the particular fiscal quarter equal to the total of all consideration, other than consideration referred to in section 75.2 of the Act that is attributable to goodwill of a business, for taxable supplies, other than supplies of financial services and supplies by way of sale of immovables that are capital property of the associate, made by the associate that became due, or was paid without having become due, to the associate in the fiscal quarters of the associate that end in the particular fiscal year of the registrant before the beginning of the particular fiscal quarter of the registrant.

O.C. 1463-2001, s. 39.

434R8.3. For the purposes of sections 434R8.1 to 434R8.14, the purchase threshold for a fiscal year of a registrant is equal to the total of all amounts each of which is

(1)  an amount that became due, or was paid without having become due, by the registrant in the preceding fiscal year for a taxable supply, other than a zero-rated supply, of property or a service that was acquired in Québec by the registrant or was acquired outside Québec by the registrant and brought into Québec by the registrant; and

(2)  either

(a)  included in determining the cost to the registrant of the property or service for the purposes of the Taxation Act (chapter I-3), or

(b)  tax payable by the registrant in respect of the acquisition or bringing into Québec of the property or service.

O.C. 1463-2001, s. 39.

434R8.4. For the purposes of sections 434R8.1 to 434R8.14, the purchase threshold of a registrant for a particular day is equal to the total of all amounts each of which is

(1)  an amount that, on or before the particular day and in the fiscal year of the registrant that includes the particular day, became due, or was paid without having become due, by the registrant for a taxable supply, other than a zero-rated supply, of property or a service that was acquired in Québec by the registrant or was acquired outside Québec by the registrant and brought into Québec by the registrant; and

(2)  either

(a)  included in determining the cost to the registrant of the property or service for the purposes of the Taxation Act (chapter I-3), or

(b)  tax payable by the registrant in respect of the acquisition or bringing into Québec of the property or service.

O.C. 1463-2001, s. 39.

434R8.5. A registrant is a registrant who may make an election, to take effect on the first day of a reporting period of the registrant, to determine the net tax of the registrant in accordance with sections 434R8.1 to 434R8.14 if

(1)  the threshold amount for the fiscal year of the registrant that includes the reporting period does not exceed $1,000,000;

(2)  where the fiscal quarter of the registrant that includes the reporting period is not the first fiscal quarter in the fiscal year, the threshold amount for the fiscal quarter does not exceed $1,000,000;

(3)  the purchase threshold for the fiscal year does not exceed $4,000,000;

(4)  where the registrant is a public service body, it is reasonable to expect at the beginning of the reporting period that the purchase threshold for the registrant’s next fiscal year will not exceed $4,000,000; and

(5)  the registrant is not a person referred to in the definition of “listed financial institution” in section 1 of the Act at the beginning of the reporting period.

O.C. 1463-2001, s. 39; O.C. 701-2013, s. 36.

434R8.6. A registrant who has elected to determine the net tax of the registrant in accordance with sections 434R8.1 to 434R8.14 ceases to be a registrant who may so determine that net tax at the earliest of

(1)  if the threshold amount for the second or third fiscal quarter in a fiscal year of the registrant exceeds $1,000,000, the end of the first fiscal quarter in that fiscal year for which the threshold amount exceeds $1,000,000;

(2)  if the threshold amount for a fiscal year of the registrant exceeds $1,000,000, the end of the first fiscal quarter in that fiscal year;

(3)  if the registrant is not a public service body and the purchase threshold of the registrant for a particular day exceeds $4,000,000, the end of the preceding day;

(4)  if the registrant is a public service body and the purchase threshold for a fiscal year of the registrant exceeds $4,000,000, the end of the first fiscal quarter in that fiscal year; and

(5)  if the registrant becomes a person referred to in the definition of “listed financial institution” in section 1 of the Act during a fiscal quarter of the registrant, the end of that fiscal quarter.

O.C. 1463-2001, s. 39; O.C. 701-2013, s. 37.

434R8.7. If an election by a registrant to determine the net tax of the registrant in accordance with sections 434R8.1 to 434R8.14 is in effect during a reporting period of the registrant, the net tax of the registrant for the reporting period is, subject to sections 434R8.1 to 434R8.14, the positive or negative amount of net tax for the reporting period determined in accordance with

(1)  sections 434R0.1 to 434R0.15, if the registrant has filed an election to determine the net tax of the registrant in accordance with sections 434R0.1 to 434R0.15 that is in effect during the reporting period;

(2)  sections 434R1 to 434R8, if the registrant has filed an election to determine the net tax of the registrant in accordance with sections 434R1 to 434R8 that is in effect during the reporting period; and

(3)  section 428 of the Act, in any other case.

O.C. 1463-2001, s. 39.

434R8.8. For the purpose of determining the input tax refund of a registrant in respect of property or a service for a particular reporting period of the registrant and an amount that is required under section 456 of the Act to be added in determining the net tax of the registrant for any reporting period, for the purposes of sections 434R8.1 to 434R8.14, the amount of tax under section 16 or 17 of the Act, as the case may be, that became payable, or was paid without having become payable, by the registrant during the particular reporting period in respect of the supply or bringing into Québec of the property or service is deemed to be equal to the amount determined by the formula

A x B.

In applying the formula provided for in the first paragraph,

(1)  A is the tax fraction; and

(2)  B is the total of all amounts each of which is

(a)  the consideration that became due, or was paid without having become due, by the registrant during the period in respect of the supply of the property or service to the registrant,

(b)  the tax under section 16 or 17 of the Act that became payable, or was paid without having become payable, by the registrant during the period in respect of the supply or bringing into Québec of the property or service,

(c)  in the case of corporeal movable property that was brought into Québec by the registrant, the amount of a tax or duty imposed in respect of the property under the Excise Tax Act (R.S.C. 1985, c. E-15), other than Part IX, the Customs Act (R.S.C. 1985, c. 1, (2nd Suppl.)), the Special Import Measures Act (R.S.C. 1985, c. S-15) or any other law relating to customs, that became due, or was paid without having become due, by the registrant during the period,

(c.1)  the tax imposed in respect of the property or service under Part IX of the Excise Tax Act that became due or was paid without having become due by the registrant during the period,

(d)  a reasonable gratuity paid by the registrant during the period in connection with the supply, or

(e)  interest, a penalty or other amount paid by the registrant during the period if it was charged to the registrant by the supplier because an amount of consideration, or an amount of a duty or tax referred to in subparagraph c or c.1, that was payable in respect of the supply or bringing into Québec, was overdue.

However, this section applies only if

(1)  the movable property or the service is supplied in Québec to a registrant by another person, or the corporeal movable property is supplied outside Québec to a registrant by another person and brought into Québec by the registrant; and

(2)  the registrant is entitled to claim an input tax refund in respect of the property or service for any reporting period of the registrant.

O.C. 1463-2001, s. 39; O.C. 701-2013, s. 38.

434R8.9. Section 434R8.8 does not apply to a passenger vehicle or aircraft acquired or brought into Québec by a registrant who is an individual or a partnership for use as capital property of the registrant otherwise than exclusively in commercial activities of the registrant.

O.C. 1463-2001, s. 39.

434R8.10. For the purposes of sections 434R8.1 to 434R8.14, if an amount is deemed under any of paragraphs d.3 to d.5 of section 99 of the Taxation Act (chapter I-3) to be the capital cost to a registrant of a passenger vehicle for the purposes of that section, the amount, if any, by which the total of all amounts each of which is an amount of tax that is deemed under section 434R8.8 to have become payable, or to have been paid without having become payable, by the registrant in respect of the acquisition or bringing into Québec of the vehicle or the acquisition or bringing into Québec of an improvement to the vehicle, exceeds the amount determined by the formula provided for in the second paragraph shall not be included in determining an input tax refund of the registrant for any reporting period of the registrant.

The formula to which the first paragraph refers is

A x B.

In applying the formula provided for in the second paragraph,

(1)  A is the tax fraction; and

(2)   B is the amount that is deemed under any of paragraphs d.3 to d.5 of section 99 of the Taxation Act to be the capital cost to the registrant of the vehicle for the purposes of that section.

O.C. 1463-2001, s. 39; S.Q. 2021, c. 18, s. 243.

434R8.11. For the purpose of determining in accordance with sections 434R8.1 to 434R8.14 the input tax refund of a partnership, an employer, a charity or a public institution that pays an amount as a reimbursement in respect of property or a service acquired or brought into Québec by a member of the partnership, an employee of the employer or a volunteer who has given services to the charity or public institution and in respect of which the member, employee or volunteer was liable to pay tax under section 16 or 17 of the Act, the amount of that tax is deemed, for the purpose of applying sections 212 and 212.1 of the Act, to be equal to the amount that would be determined under section 434R8.8 if that section applied to the acquisition or bringing into Québec by the member, employee or volunteer.

O.C. 1463-2001, s. 39.

434R8.12. An amount shall not be included in determining the total for B in the formula in section 434R8.8 in respect of a reporting period of a registrant during which an election to determine the net tax of the registrant in accordance with sections 434R8.1 to 434R8.14 is in effect if the amount became payable, or was paid without having become payable, by the registrant while the election was not in effect.

O.C. 1463-2001, s. 39.

434R8.13. If an election to determine the net tax of a registrant in accordance with sections 434R8.1 to 434R8.14 ceases to have effect during a reporting period of the registrant and tax under section 16 or 17 of the Act becomes payable or is paid without having become payable by the registrant, after the election ceases to have effect but during the period, in respect of the supply or bringing into Québec of property or a service, for the purposes referred to in the first paragraph of section 434R8.8, the amount of tax that became payable or was paid without having become payable by the registrant during the period in respect of that supply or bringing into Québec is, notwithstanding section 434R8.8, deemed to be equal to the total of

(1)  the amount that would, but for this section, be determined under section 434R8.8 in respect of that supply or bringing into Québec; and

(2)  the tax under section 16 or 17 of the Act that became payable or was paid without having become payable by the registrant, after the election ceased to have effect but during the period, in respect of that supply or bringing into Québec.

O.C. 1463-2001, s. 39.

434R8.14. For the purposes of section 435.3 of the Act, the provisions of sections 434R8.1 to 434R8.14 are prescribed provisions.

O.C. 1463-2001, s. 39.

434R9. Sections 429 to 430.3 of the Act apply, with the necessary modifications, for the purpose of determining the net tax for a reporting period of a registrant in accordance with sections 434R0.1 to 434R12.

O.C. 1108-95, s. 8; O.C. 1463-2001, s. 40.

434R10. For the purposes of sections 434R0.1 to 434R12, if, under section 86, 89 or 90 of the Act, tax under section 16 of the Act in respect of a supply of property or a service becomes payable by a registrant on a particular day, the consideration on which that tax is calculated is deemed to have become due on that day.

O.C. 1108-95, s. 8; O.C. 1463-2001, s. 41.

434R11. For the purpose of determining any amount under sections 434R0.1 to 434R12, other than an amount of net tax that is required by those sections to be determined in accordance with section 428 of the Act, the following rules apply:

(1)  where, at any time, a supplier accepts, as full or partial consideration for the supply of a property or a service, a coupon, ticket or other voucher — referred to in this paragraph as a “coupon” — other than a gift certificate, that may be exchanged for the property or the service or that entitles the recipient of the supply to a reduction or rebate on the price of the property or service and where the supplier is entitled to receive from another person an amount by reason of the redemption of the coupon, the coupon is deemed to be the consideration for the supply and the tax computed on that consideration is deemed to become collectible and to have been collected at that time;

(2)  where the consideration for a supply indicated on the invoice in respect of the supply may be reduced if it is paid within the time limit specified thereon and where it is so reduced, the consideration for the supply is deemed to be equal to the amount of the consideration so reduced and the total tax collected or collectible in respect of the supply is deemed to be equal to the tax computed on that amount; and

(3)  if consideration, or a part of it, for a taxable supply, other than a supply by way of sale of an immovable, made by a supplier in the course of activities engaged in by the supplier in a division or branch of the supplier becomes due, or is paid without having become due, to the supplier at a time when the division or branch is a small supplier division within the meaning of section 337.2 of the Act, that consideration or part, as the case may be, is deemed not to be consideration for a taxable supply; and

(4)  if property or a service is acquired by a person for consumption, use or supply in the course of activities engaged in by the person in a division or branch of the person and, at a time when the division or branch is a small supplier division, within the meaning of section 337.2 of the Act, an amount becomes due, or is paid without having become due, by the person for the supply of the property or service to the person, the amount shall not be included in determining the purchase threshold under section 434R8.3 for any fiscal year of the person.

O.C. 1108-95, s. 8; O.C. 1463-2001, s. 42.

434R12. For the purpose of determining any amount under sections 434R0.5 to 434R0.15, other than an amount of net tax that is required by sections 434R0.1 to 434R12 to be determined in accordance with section 428 of the Act, if at any time a registrant, who has filed an election that is in effect at that time, makes a taxable supply of property or a service to a person with whom the registrant is not dealing at arm’s length for no consideration or for consideration less than the fair market value of the property or service at that time, the supply is deemed to have been made for consideration, paid at that time, equal to that fair market value and tax calculated on that consideration is deemed to have become collectible, and to have been collected, at that time.

O.C. 1463-2001, s. 43.

436R1. For the purposes of section 436 of the Act and where the election made in accordance with section 434 of the Act ceases to be in effect at a particular time, any input tax refund that a registrant would have been entitled to include in computing the net tax for a reporting period of the registrant ending at or before that time, if the registrant had applied for it in a return filed under Chapter VIII of Title I of the Act for such period, is a prescribed refund that the registrant may apply for in a return filed for a reporting period of the registrant ending after that time.

O.C. 1108-95, s. 8; O.C. 1635-96, s. 19.

OFFSETTING OR REDUCTION OF TAX

442R1. For the purposes of sections 442R3 to 442R5, the expression:

“coordinator” means the person so designated in accordance with paragraph 1 of section 442R4; (coordinateur)

“direction” means a direction of a member referred to in paragraph 4 of section 442R4; (avis)

“joint application” means an application of all the members filed in accordance with paragraph 2 of section 442R4; (demande conjointe)

“member” means a member of a closely related group under section 330 of the Act; (membre)

“revised application” means an application filed in accordance with paragraph 8 of section 442R4. (demande révisée)

O.C. 1607-92, s. 442R1.

442R2. Sections 442R3 to 442R5 apply in respect of the tax required to be remitted under the second paragraph of section 437 or section 437.3 of the Act or paid under any of sections 17, 18, 18.0.1, 18.0.1.1, 18.0.1.2, 437.2 and 438 of the Act.

O.C. 1607-92, s. 442R2; O.C. 1448-2021, s. 11.

442R3. For the purposes of section 442 of the Act, the following circumstances are prescribed circumstances:

(1)  the person who may reduce or offset the tax that he is required to remit and any other person who may be entitled to a refund or rebate under the Act are corporations; and

(2)  the corporations referred to in paragraph 1 are members.

O.C. 1607-92, s. 442R3.

442R4. For the purposes of section 442 of the Act, the following conditions are prescribed conditions:

(1)  the members have designated a member to be the coordinator for the purpose of filing, on behalf of the members, all joint applications, revised applications and information required under this section and section 442R5, returns filed under sections 468 to 477 of the Act, and all applications and directions in respect of a rebate or refund under the Act;

(2)  the coordinator files, in the form determined by the Minister, the joint application in respect of reducing or offsetting the tax that a member is required to remit by all or a part of the refund or rebate to which another member is entitled under the Act;

(3)  a copy of the designation of the coordinator is filed with the joint application;

(4)  the coordinator files, in respect of a reporting period, the direction of a member directing that all or part of the refund or rebate to which he is entitled under the Act be applied to reduce or offset the tax that another member is required to remit;

(5)  the coordinator has received an acknowledgment from the Minister that the joint application has been received;

(6)  the reporting period for each member is the same;

(7)  no member belongs to another closely related group that has filed a joint application or a revised application and that has not notified the Minister in accordance with clause iii of subparagraph b of paragraph 4 of section 442R5;

(8)  where a corporation becomes a member after a joint application has been filed, the coordinator files, in the form determined by the Minister, a revised application by all the members so that the corporation is included as a member for the purposes of sections 442R1 to 442R5;

(9)  where a revised application is filed, the coordinator has received an acknowledgment from the Minister that the revised application has been received;

(10)  subject to paragraph 11, the coordinator files together, in respect of a reporting period, all returns of the members that are required to be filed under sections 468 to 477 of the Act, all directions and all applications for a refund or rebate under the Act;

(11)  where a revised application is filed in respect of a new member, the coordinator does not file any direction or return of the new member or application by the new member for a refund or rebate under the Act unless he has received from the Minister the acknowledgment that the revised application has been received; and

(12)  the coordinator files a notice where a corporation ceases to be a member.

O.C. 1607-92, s. 442R4.

442R5. For the purposes of section 442 of the Act, the following rules are prescribed rules:

(1)  the Minister shall not apply section 31 or 31.1 of the Tax Administration Act (chapter A-6.002) to the other person who may be entitled to a refund or rebate under the Act;

(2)  a joint application shall contain information that establishes that each corporation covered by the return is a member;

(3)  a revised application shall contain information that establishes that a corporation referred to in paragraph 8 of section 442R4 is a member;

(4)  the tax that a member is required to remit may be reduced or offset by all or part of a refund or rebate to which another member is entitled to under the Act in respect of any reporting period:

(a)  during or following which the acknowledgment referred to in paragraph 5 or 9 of section 442R4 is received, as the case may be; or

(b)  preceding any reporting period during which:

i.  a corporation ceases to be a member;

ii.  a member fails to comply with the Act or sections 442R1 to 442R4 and this section;

iii.  the coordinator files a notice on behalf of all the members that the members no longer intend to reduce or offset one another’s taxes by refunds or rebates under the Act;

(5)  a direction that is filed on behalf of a member shall be applied only where, as the case may be:

(a)  the member has no tax to remit; or

(b)  before applying the direction, the tax that the member is required to remit is reduced or offset, in accordance with section 441 of the Act, by the amount of a refund or rebate to which the member is entitled under the Act;

(6)  a joint application or a revised application shall be filed with the Minister;

(7)  a direction, a return or an application for a refund or rebate under the Act, in respect of a reporting period, shall, for each reporting period, be filed with the Minister, together with:

(a)  a statement that sets out:

i.  the tax that each member is required to remit;

ii.  the amount of the refund or rebate to which each member is entitled under the Act; and

(b)  a list that sets out, in respect of a reporting period:

i.  the name of each of the members entitled to a rebate or refund under the Act and the contents of each member’s direction;

ii.  the name of each of the members who may reduce or offset the tax to be remitted by all or part of a refund or rebate, in accordance with a direction, and the amount of the reduction or offsetting; and

iii.  the order in which the refunds or rebates are to be applied to reduce or offset the tax, where the direction is for reducing or offsetting the tax of more than one member; and

(8)  the coordinator shall remit, in respect of a reporting period, the amount of tax, where applicable, that each member is required to remit and, in a case where, in accordance with a direction, a member reduces or offsets the tax that he is required to remit by all or part of a refund or rebate, the amount of tax remittable after that reduction or offset.

O.C. 1607-92, s. 442R5; O.C. 1635-96, s. 20.

CREDIT AND DEBIT NOTE INFORMATION

449R0.1. For the purposes of section 449R1, “intermediary” of a person means, in respect of a supply, a registrant who, acting as a mandatary for the person or under an agreement with the person, causes or facilitates the making of the supply by the person.

O.C. 1463-2001, s. 45.

449R1. For the purposes of paragraph 1 of section 449 of the Act, the following information is prescribed information that is to be contained in a credit note or a debit note, as the case may be, relating to one or more supplies:

(1)  a statement or other indication that the document in question is a credit note or a debit note;

(2)  the name of the supplier or an intermediary in respect of the supply, or the name under which the supplier or the intermediary does business, and the registration number assigned under any of sections 415, 415.0.2 and 415.0.6 of the Act to the supplier or the intermediary, as the case may be;

(3)  the recipient’s name or the name under which the recipient does business, or the name of the recipient’s mandatary or authorized representative;

(4)  the date on which the note is issued;

(5)  if the note is issued in respect of a patronage dividend in circumstances in which section 453 of the Act applies, the amount of the adjustment, refund or credit of tax that the issuer of the patronage dividend is deemed under paragraph 2 of section 453 of the Act to have made in respect of the supplies to which the patronage dividend relates;

(6)  (paragraph revoked);

(7)  except where paragraph 5 applies,

(a)   if the note is issued for a total amount that includes the amount by which the consideration for 1 or more taxable supplies, other than zero-rated supplies, and the tax calculated thereon have been reduced, the amount of the adjustment, refund or credit of tax that is included in that total, and

(b)  in any other case, the amount of the adjustment, refund or credit of tax for which the note is issued.

O.C. 1607-92, s. 449R1; O.C. 1463-2001, s. 46; O.C. 321-2017, s. 28.

REMITTANCE OF THE TAX

472R1. For the purposes of section 472 of the Act, the Société de l’assurance automobile du Québec is a prescribed person where the tax is payable in respect of the supply of a road vehicle that must be registered under the Highway Safety Code (chapter C-24.2) following an application by its acquirer.

O.C. 1635-96, s. 21.

473R1. For the purposes of section 473 of the Act, the Société de l’assurance automobile du Québec is a prescribed person where the tax is payable in respect of the bringing in of a road vehicle that must be registered under the Highway Safety Code (chapter C-24.2) following an application by the person who brings the road vehicle into Québec.

O.C. 1635-96, s. 21.

473.1R1. For the purposes of section 473.1 of the Act, the Société de l’assurance automobile du Québec is a prescribed person.

O.C. 1108-95, s. 9.

473.1.1R1. For the purposes of section 473.1.1 of the Act, the Société de l’assurance automobile du Québec is a prescribed person.

O.C. 1470-2002, s. 15.

PRESCRIBED FOREIGN CURRENCIES

S.Q. 2018, c. 18, s. 80.

477.15R1. For the purposes of section 477.15 of the Act, the following currencies are prescribed foreign currencies:

(1)  the U.S. dollar; and

(2)  the euro.

S.Q. 2018, c. 18, s. 80.

REDUCTION OF THE SPECIFIC DUTY IN RESPECT OF BEER

Prescribed persons

489.1R1. (Revoked).

O.C. 1635-96, s. 22; O.C. 1466-98, s. 6; O.C. 1463-2001, s. 47; O.C. 1182-2017, s. 4.

Prescribed percentages

489.1R2. For the purposes of the first paragraph of section 489.1 of the Act, the prescribed percentage is

(1)  67%, from the first to the 7,500,000,000th millilitre of beer sold by the particular person and a person described in the second paragraph in respect of which a specific tax is payable in a particular calendar year; and

(2)  33%, from the 7,500,000,001th to the 15,000,000,000th millilitre of beer sold by the particular person and a person described in the second paragraph in respect of which a specific tax is payable in a particular calendar year.

A person to whom the first paragraph refers is,

(1)  where the particular person is a corporation resulting from the amalgamation of two or more corporations that is in its first year of operation at that time, each amalgamated corporation; or

(2)  an associate of the particular person within the meaning of section 5 of the Act or another person whose business the person continues to carry on.

For the purposes of the second paragraph, a person continues to carry on the business of another person where

(1)  the person acquires all of substantially all of the assets of the other person’s business; and

(2)  it is reasonable to consider that, because of the acquisition, the person has continued to carry on the other person’s business.

O.C. 1635-96, s. 22; O.C. 1466-98, s. 7; O.C. 1463-2001, s. 48; O.C. 1282-2003, s. 5; O.C. 1249-2005, s. 2; O.C. 1182-2017, s. 5.

Prescribed terms and conditions

489.1R3. For the purposes of the first paragraph of section 489.1 of the Act, where a specific tax is payable pursuant to section 488.1 of the Act, a millilitre is considered for the purposes of section 489.1R2 only at the time that tax is payable.

O.C. 1635-96, s. 22; O.C. 1466-98, s. 7; O.C. 321-2017, s. 29.

REDUCTION OF THE SPECIFIC TAX IN RESPECT OF ANY OTHER ALCOHOLIC BEVERAGE

Prescribed persons

489.1R4. For the purposes of the second paragraph of section 489.1 of the Act, a person is a prescribed person at a particular time if the person is a small-scale producer whose total number of millilitres of wine, cider or any other alcoholic beverage, other than beer, sold in Québec or outside Québec, in the calendar year preceding that time, by the person and, where applicable, any of the following persons, does not exceed 1,500,000,000:

(1)  where the person is a corporation resulting from the amalgamation of 2 or more corporations that is in its first year of operation at that time, each amalgamated corporation; or

(2)  an associate of the person within the meaning of section 5 of the Act, or another person whose business the person continues to carry on.

For the purposes of the first paragraph, a person is a small-scale producer where the raw material used in the production comes primarily from land that is owned or rented by that person and is situated in Québec or where, by reason of superior force, the production cannot come primarily from such land, the person is authorized by the Régie des alcools, des courses et des jeux to use, in the process of making alcoholic beverages, a raw material produced by another person who is a farm producer.

For the purposes of subparagraph 2 of the first paragraph, a person continues to carry on another person’s business where

(1)  the person acquires all or substantially all the assets of the other person’s business; and

(2)  it is reasonable to consider that, because of the acquisition, the person has continued to carry on the other person’s business.

O.C. 1466-98, s. 8; O.C. 1149-2006, s. 12; O.C. 1176-2010, s. 5; S.Q. 2023, c. 24, s. 72.

Reduction

489.1R5. For the purposes of the second paragraph of section 489.1 of the Act, the prescribed percentage is

(1)  100%, from the first 150,000,000th millilitre of wine, cider or any other alcoholic beverage, other than beer, in respect of which a specific tax would be payable, but for this section, in a particular calendar year; or

(2)  85%, from the 150,000,001st to the 1,500,000,000th millilitre of wine, cider or any other alcoholic beverage, other than beer, in respect of which a specific tax is payable in a particular calendar year.

O.C. 1466-98, s. 8; O.C. 1249-2005, s. 3; O.C. 1149-2006, s. 13; O.C. 1176-2010, s. 6; O.C. 321-2017, s. 30.

Prescribed terms and conditions

489.1R6. For the purposes of the second paragraph of section 489.1 of the Act, where a specific tax is payable pursuant to section 488.1 of the Act, a millilitre is considered for the purposes of section 489.1R5 only at the time that tax is payable.

O.C. 1466-98, s. 8; O.C. 321-2017, s. 31.

REBATE OF AN AMOUNT EQUAL TO THE SPECIFIC TAX

505.1R1. For the purposes of subparagraph 4 of the second paragraph of section 505.1 of the Act, the following are the prescribed terms and conditions:

(1)  the registration certificate of the collection officer who applies for the rebate shall be in force at the time of the sale of the alcoholic beverages;

(2)  the registration certificate of the person to whom the alcoholic beverages are sold shall be in force at the time of the sale of those alcoholic beverages;

(3)  the collection officer who files an application for a rebate shall provide, at the request of the Minister and within the time fixed by the Minister, for each person in respect of whom a bad debt is written off, the following information:

(a)  the date of fiscal year end for the collection officer who files the application and the date on which the person’s bad debt was written off;

(b)  the person’s name and address;

(c)  detailed information for each sale of alcoholic beverages, that is, the date of the sale, the number of the invoice, the number of litres of beer and alcoholic beverages other than beer sold and the rate of the amount equal to the specific tax provided for in section 487 of the Act, applicable as the case may be, to each sale of beer or alcoholic beverages other than beer;

(d)  the amount of each invoice, including the tax payable under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15) and the tax payable under Title I of the Act and excluding the amount equal to the specific tax provided for in section 487 of the Act;

(e)  the amount of each invoice, including the amount equal to the specific tax provided for in section 487 of the Act and excluding the tax payable under Part IX of the Excise Tax Act and the tax payable under Title I of the Act.

O.C. 1470-2002, s. 16; O.C. 1155-2004, s. 1.

505.1R2. For the purposes of the third paragraph of section 505.1 of the Act:

(1)  the prescribed terms and conditions of use are, for any person who wishes to use the prescribed manner in the fiscal year of the person, to inform the Minister of such election in prescribed form at the time of the initial application for a rebate filed in that fiscal year. The person shall also indicate therein the period covered by the fiscal year and use that manner throughout that fiscal year;

(2)  the prescribed manner is to determine the amount of the rebate by the formula

A/B x C.

For the purposes of that formula,

(a)  A is the amount of the debt written off;

(b)  B is the aggregate of the sales that are the amount of the debt to which the amount of the debt written off relates, including the amount provided for in section 497 of the Act, the tax payable under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15) and the tax payable under Title I of the Act;

(c)  C is the amount provided for in section 497 of the Act, included in the aggregate of the sales that are the amount of the debt to which the amount of the debt written off relates.

O.C. 1470-2002, s. 16.

505.1R3. For the purposes of sections 505.1R1 and 505.1R2, the fiscal year of a person is that person’s fiscal year within the meaning of section 1 of the Act.

O.C. 1470-2002, s. 16; O.C. 321-2017, s. 32.

505.3R1. For the purposes of section 505.3 of the Act, the prescribed manner is to determine the amount provided for in section 497 of the Act by the formula

A × B/C.

For the purposes of that formula,

(1)  A is the amount of the recovered bad debt;

(2)  B is the amount provided for in section 497 of the Act, included in the aggregate of the sales that are the amount of the debt to which the amount of the recovered bad debt relates;

(3)  C is the aggregate of the sales that are the amount of the debt to which the amount of the recovered debt relates, including the amount provided for in section 497 of the Act, the tax payable under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15) and the tax payable under Title I of the Act.

O.C. 1470-2002, s. 16.

DAMAGE INSURANCE PREMIUM

518R1. For the purposes of section 518 of the Act, the prescribed premiums and the prescribed conditions are those referred to in sections 518R2 to 518R10.

O.C. 1607-92, s. 518R1.

518R2. Sections 518R3 to 518R10 apply to damage insurance premiums related to activities carried on or goods used for purposes of business.

Where that premium is also related to activities carried on or goods used for personal purposes, sections 518R3 to 518R10 apply only to the part of the premium which is related to activities carried on or goods used for purposes of business.

O.C. 1607-92, s. 518R2.

518R3. Where the insurance contract specifies the part of the premium which is attributable to a risk that might occur in Québec, the premium on which the tax provided for in Title III of the Act is calculated shall be equal to that part of the premium, if it corresponds to the risk that might occur in Québec.

O.C. 1607-92, s. 518R3.

518R4. Where the insurance contract does not specify the part of the premium which is attributable to a risk that might occur in Québec, the premium on which the tax provided for in Title III of the Act is calculated shall be equal to the part of the premium representing the proportion that business done in Québec is of business done in Québec and elsewhere, using the data from the most recent fiscal period.

O.C. 1607-92, s. 518R4.

518R5. For the purposes of section 518R4, where the premium is payable by a corporation which has establishments in Québec and elsewhere, the proportion to be used shall be that determined under Title XXVII of the Regulation respecting the Taxation Act (chapter I-3, r. 1) without reference to section 771R43 of that Regulation.

O.C. 1607-92, s. 518R5; O.C. 1303-2009, s. 2; O.C. 90-2023, s. 3.

518R6. For the purposes of section 518R4, where the premium is payable by a person who has establishments in Québec and elsewhere and who is not a corporation, the proportion to be used shall be that which would be determined under Title XXVII of the Regulation respecting the Taxation Act (chapter I-3, r. 1) if that person were a corporation.

O.C. 1607-92, s. 518R6; O.C. 1303-2009, s. 3.

518R7. For the purposes of section 518R4, where the premium is payable by a person not referred to in section 518R5 or 518R6 and who operates a bus or truck transport company, the proportion to be used shall be the proportion that the number of kilometres travelled in Québec by vehicles which he owns or has leased is of the total number of kilometres travelled by such vehicles.

O.C. 1607-92, s. 518R7.

518R8. For the purposes of section 518R4, where the premium is payable by a person not referred to in section 518R5, 518R6 or 518R7, the proportion to be used shall be calculated on the basis of real and verifiable data respecting the part of the risk that might occur in Québec.

O.C. 1607-92, s. 518R8.

518R9. Notwithstanding section 518R4, where a person is required to determine the proportion provided for therein and where the data respecting his most recent fiscal period are not available, the proportion shall be determined using the estimated data for that fiscal period.

Likewise, where it is a person’s first fiscal period or where his most recent fiscal period was less than 12 months, the proportion shall be determined using the estimated data for his first fiscal period of 12 months.

A person shall, within 6 months following the end of his most recent fiscal period in the cases provided for in the first paragraph or the end of his first fiscal period of 12 months in the cases provided for in the second paragraph, adjust the tax that he has paid under Title III of the Act using the real data for the fiscal period and pay the tax or apply for it to be refunded to the person who paid the premium.

O.C. 1607-92, s. 518R9; O.C. 1155-2004, s. 2.

518R10. A person who determines the proportion provided for in section 518R4 shall maintain a register of the data used for such purpose and keep the supporting documentation concerning the payment of the premium and the tax payable under Title III of the Act.

O.C. 1607-92, s. 518R10.

TAX ON LODGING

Prescribed sleeping-accommodation establishments

541.24R1. For the purposes of section 541.24 of the Act, accommodation establishments that are establishments in the following classes, within the meaning assigned to the classes by section 1 of the Tourist Accommodation Regulation (chapter H-1.01, r. 1), are prescribed sleeping-accommodation establishments:

(1)  principal residence establishments;

(2)  general tourist accommodation establishments.

O.C. 1466-98, s. 9; O.C. 1463-2001, s. 49; O.C. 390-2012, s. 23; O.C. 321-2017, s. 33; O.C. 1182-2017, s. 6; O.C. 204-2020, s. 4; O.C. 90-2023, s. 4.

PRESCRIBED TOURIST REGIONS 

541.24R2. For the purposes of section 541.24 of the Act, the tourist regions in Schedule II.2 are prescribed tourist regions.

O.C. 1466-98, s. 9; O.C. 1149-2006, s. 16; O.C. 1182-2017, s. 8.

PRESCRIBED FOREIGN CURRENCIES

O.C. 90-2023, s. 5.

541.26.1R1. For the purposes of section 541.26.1 of the Act, the following currencies are prescribed foreign currencies:

(1)  the American dollar;

(2)  the Euro.

O.C. 90-2023, s. 5.

AGREEMENT ON FISCAL MATTERS RELATED TO CONSUMER GOODS AND SERVICES BETWEEN QUÉBEC AND KAHNAWAKE

541.47R1. For the purposes of this section and sections 541.47R2 to 541.47R4, the expression

“beneficiary” means an individual who is defined as a member of the Mohawks of Kahnawake under the Kahnawake Custom Code on Membership, as made by the Mohawk Council of Kahnawake, who ordinarily resides in the territory;

“territory” means the territory over which the Mohawk Council of Kahnawake has jurisdiction.

O.C. 1393-99, s. 1.

541.47R2. Section 16 of the Act does not apply in respect of a supply of corporeal movable property other than property referred to in section 541.47R3, made after December 14, 1999, where the supply is made to a beneficiary who acquires the property for his personal consumption, use or enjoyment in the territory, but not for consumption, use or supply in the course of his commercial activities and where

(1)  the supplier makes the supply through an establishment situated in a municipality referred to in section 541.47R4 and delivers the property to the beneficiary in that establishment;

(2)  the beneficiary identifies himself to the supplier by presenting

(a)  his certificate of Indian status issued by the Department of Indian Affairs and Northern Development; and

(b)  one or the other of the following documents, i.e., his driver’s licence issued by the Société de l’assurance automobile du Québec, his health insurance card issued by the Régie de l’assurance maladie du Québec or his birth certificate;

(3)  the supplier records the name of the beneficiary and the number of the beneficiary’s certificate of Indian Status on the invoice and any other document attesting to the supply; and

(4)  the supplier retains evidence that the supply is made to a beneficiary.

O.C. 1393-99, s. 1; L.Q. 1999, c. 89, s. 53.

541.47R3. The property excluded from the application of section 541.47R2 is the following:

(1)  alcoholic beverages;

(2)  fuel within the meaning of section 1 of the Fuel Tax Act (chapter T-1);

(3)  meals supplied in a restaurant or a similar business; and

(4)  cannabis products, within the meaning of section 2 of the Excise Act, 2001 (S.C. 2002, c. 22).

O.C. 1393-99, s. 1; S.Q. 2019, c .14, s. 665.

541.47R4. The municipalities referred to for the purposes of section 541.47R2 are the following:

(a)  Baie-D’Urfé, Beaconsfield, Brossard, Côte-Saint-Luc, Dollard-Des Ormeaux, Dorval, Hampstead, Kirkland, L’Île-Dorval, Longueuil, Montréal, Montréal-Est, Montréal-Ouest, Mont-Royal, Pointe-Claire, Sainte-Anne-de-Bellevue, Saint-Lambert, Senneville and Westmount;

(b)  in the regional county municipality of Roussillon:

Candiac;

Châteauguay;

Delson;

LaPrairie;

Léry;

Mercier;

Saint-Constant;

Sainte-Catherine;

Saint-Isidore;

Saint-Mathieu;

Saint-Philippe;

(c)  (paragraph revoked).

O.C. 1393-99, s. 1; O.C. 1470-2002, s. 17; O.C. 1149-2006, s. 17.

REFUND OF THE SALES TAX IN RESPECT OF A RESIDENTIAL BUILDING

663R1. For the purposes of the definition of “estimated tax” in section 663 of the Act, the prescribed amount, specified in prescribed manner, is

(1)  where the rebate claimed under section 664, 665 or 667 of the Act is not based on the fair market value of the residential complex or the consideration for the supply of the complex, the amount determined by the formula

A × $40;

(2)  in all other cases, the amount determined by the formula

B × 3.4%.

For the purposes of these formulas,

(1)  A is

(a)  where the residential complex is not a unit held in co-ownership, the number of square metres of the floor space of the complex; and

(b)  where the residential complex is a unit held in co-ownership, the total of

i.  the number of square metres of the floor space of the unit, and

ii.  the amount equal to the total number of square metres of floor space of the common areas of the complex held in co-ownership in which the unit is situated multiplied by the fraction obtained by dividing the number of square metres of floor space of the unit by the total number of square metres of floor space of all units held in co-ownership in the complex held in co-ownership;

(2)  B is

(a)  where, after tax under section 16 of the Act has become payable in respect of the supply by way of sale of the residential complex to an individual, a rebate under section 665 of the Act becomes payable to the individual, the consideration determined without reference to any tax other than tax under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15);

(b)  where, after tax under section 16 of the Act has become collectible by a builder in respect of the supply by way of sale of the residential complex, a rebate under section 667 of the Act becomes payable to the builder, the consideration determined without reference to any tax other than tax under Part IX of the Excise Tax Act;

(c)  where the builder of the complex is deemed under section 223, 224, 225 or 226 of the Act, to have collected tax at any time and a rebate under section 664 or 667 of the Act becomes payable to the builder, the fair market value of the residential complex at that time, determined without reference to any tax other than tax under Part IX of the Excise Tax Act.

O.C. 1607-92, s. 663R1; O.C. 1466-98, s. 10.

663R2. For the purposes of this section and section 663R1, the floor space of a residential complex or residential unit includes the width of the exterior walls not adjacent to any other complex or unit and one half of the width of such walls that are adjacent to another complex or unit.

Notwithstanding the foregoing, the floor space of a residential complex and of the common areas of a complex held in co-ownership does not include the floor space of the following:

(1)  attics, storage rooms and basements, unless they are finished by one of the following persons to a standard comparable to the living areas of the complex:

(a)  where the complex is a specified single unit residential complex, by the builder who supplies the complex to the person who is entitled, in respect of the complex, to the rebate provided for in section 665 of the Act; and

(b)  in any other case, by a builder of the complex;

(2)  areas set aside for:

(a)  equipment to heat the residential complex or complex held in co-ownership;

(b)  the supply of water, electricity or gas to the residential complex or complex held in co-ownership; and

(3)  parking areas.

O.C. 1607-92, s. 663R2; O.C. 1466-98, s. 11.

663R3. (Revoked).

O.C. 1607-92, s. 663R3; O.C. 1466-98, s. 12.

IDENTIFICATION OF CERTAIN BEVERAGE CONTAINERS

Definitions

677R1. In sections 677R3 to 677R9.2, the expression:

“establishment” means an establishment referred to in paragraph 18 of section 177 of the Act;

“identified container” means a container identified in the manner prescribed by the Minister under subparagraph 22 of the first paragraph of section 677 of the Act.

In the case of a holder of a restaurant permit with a “caterer” option, issued under the Act respecting liquor permits (chapter P-9.1), “establishment” includes the place where the holder serves alcoholic beverages sold as an accompaniment to food prepared by the holder.

O.C. 1607-92, s. 677R1; O.C. 21-95, s. 2; O.C. 1726-2023, s. 4.

Classes of beverages

677R2. For the purposes of subparagraph 22 of the first paragraph of section 677 of the Act, the following are prescribed classes of beverages:

(1)  “alcoholic beverages”, namely, alcohol, cider, spirits or wine, other than wine on tap, within the meaning assigned to those expressions by section 2 of the Act respecting offences relating to alcoholic beverages (chapter I-8.1) and beer blended with other alcoholic beverages within the meaning assigned to that expression in section 1 of the Regulation respecting alcoholic beverages made with beer (chapter S-13, r. 2);

(2)  “beer”, namely, a beverage obtained by the alcoholic fermentation in drinking water of an infusion or decoction of barley malt, hops or any other similar product, as well as beverages composed of beer and other non-alcoholic substances, where those beverages contain more than 0.5% of alcohol by volume; this class excludes draught beer though.

O.C. 1607-92, s. 677R2; O.C. 21-95, s. 2; O.C. 1176-2010, s. 7.

Containers of alcoholic beverages

677R3. An alcoholic beverage intended for use or consumption in an establishment shall be conserved in an identified container, unless it is made in the establishment, is used and consumed in the establishment and is not alcohol or spirits.

It is the same for alcoholic beverages intended to be sold, for take out or delivery, by the holder of a permit authorizing the sale of alcoholic beverages for consumption on the premises issued under the Act respecting liquor permits (chapter P-9.1), if the alcoholic beverages are sold as an accompaniment to food prepared by the holder.

The second paragraph does not apply to alcoholic beverages that are made in the establishment and are not alcohol or spirits.

O.C. 1607-92, s. 677R3; O.C. 21-95, s. 2; O.C. 143-2003, s. 1; S.Q. 2020, c. 31, s. 66; S.Q. 2023, c. 24, s. 73; O.C. 1726-2023, s. 5.

677R4. For the purposes of subparagraph 22 of the first paragraph of section 677 of the Act, identified containers shall be for the exclusive use of establishments.

O.C. 1607-92, s. 677R4.

677R5. An alcoholic beverage conserved in an identified container may not be delivered to a person other than a consumer unless the following conditions are fulfilled:

(1)  the person keeps an establishment; and

(2)  the person holds a registration certificate issued under the Act.

O.C. 1607-92, s. 677R5.

677R6. An alcoholic beverage conserved in an identified container may not be sold or delivered to a consumer elsewhere than in an establishment.

Notwithstanding the first paragraph, alcoholic beverages conserved in an identified container may be sold to a consumer, by the holder of a permit authorizing the sale of alcoholic beverages for consumption on the premises issued under the Act respecting liquor permits (chapter P-9.1), for take out or delivery accompanied by food prepared by the holder.

O.C. 1607-92, s. 677R6; O.C. 143-2003, s. 2; S.Q. 2020, c. 31, s. 67; S.Q. 2023, c. 24, s. 74; O.C. 1726-2023, s. 6.

677R7. Only an alcoholic beverage conserved in an identified container may be used or consumed in an establishment, unless it is made in the establishment and is not alcohol or spirits.

O.C. 1607-92, s. 677R7; S.Q. 2023, c. 24, s. 75.

677R8. An alcoholic beverage conserved in an identified container may not be used or consumed elsewhere than in an establishment, except in the case mentioned in the second paragraph of section 677R6.

O.C. 1607-92, s. 677R8; O.C. 143-2003, s. 3.

677R9. An alcoholic beverage conserved in an identified container may not be sold wholesale to a person unless the following conditions are fulfilled:

(1)  the person keeps an establishment; and

(2)  the person holds a registration certificate issued under the Act.

O.C. 1607-92, s. 677R9.

Beer containers

677R9.1. Beer intended for use or consumption in an establishment shall be in an identified container and shall be sold and delivered in such a container.

The first paragraph does not apply to beer that is made in the establishment for use or consumption in that establishment.

O.C. 21-95, s. 3; S.Q. 2023, c. 24, s. 76.

677R9.1.1. Beer intended to be sold, by the holder of a permit authorizing the sale of alcoholic beverages for consumption on the premises issued under the Act respecting liquor permits (chapter P-9.1), for take out or delivery accompanied by food prepared by the holder shall be in an identified container and shall be sold and delivered in such a container.

The first paragraph does not apply to beer that is made in the holder’s establishment.

O.C. 143-2003, s. 4; S.Q. 2020, c. 31, s. 68; S.Q. 2023, c. 24, s. 77; O.C. 1726-2023, s. 7.

677R9.2. Identified containers of beer shall be for the exclusive use of establishments.

O.C. 21-95, s. 3.

Offences

677R9.3. For the purposes of subparagraph 60 of the first paragraph of section 677 of the Act, the contravention of any of sections 677R9.1 to 677R9.2 shall constitute an offence.

O.C. 21-95, s. 3; O.C. 143-2003, s. 5.

SUPPLY OF A PUBLICATION

677R10. If a person makes a supply of a publication referred to in paragraph 1 of section 24.1R1 that is deemed to have been made in Québec under section 24.1 of the Act, the person shall:

(1)  indicate the registration number assigned to him in accordance with section 415 or 415.0.6 of the Act in one of the following places:

(a)  in the masthead of the publication, or on one of the first 5 pages of the publication if the masthead is not in the first 5 pages;

(b)  on the back cover of the publication if his address appears on that cover; or

(c)  on the mailing label affixed to the publication;

(2)  where the publication is submitted to the Canada Post Corporation or a customs officer, indicate his registration number on the packaging of the publication or on a document attached thereto; or

(3)  where he does not have a registration number at the time the publication is mailed or sent by courier, provide a document, attached to the publication when it is submitted to the Canada Post Corporation or a customs officer, showing that he has applied for a registration number.

O.C. 1607-92, s. 677R10; O.C. 1463-2001, s. 50; O.C. 321-2017, s. 34.

(Revoked)

677R11. (Revoked).

O.C. 1108-95, s. 10; O.C. 1466-98, s. 13; O.C. 204-2020, s. 5.

(Revoked)

677R12. (Revoked).

O.C. 1108-95, s. 10; O.C. 1466-98, s. 14; O.C. 204-2020, s. 5.

(Revoked)

677R13. (Revoked).

O.C. 1108-95, s. 10; O.C. 204-2020, s. 5.

677R14. (Revoked).

O.C. 1108-95, s. 10; O.C. 1466-98, s. 15; O.C. 204-2020, s. 5.

677R15. (Revoked).

O.C. 1108-95, s. 10; O.C. 204-2020, s. 5.

677R16. (Revoked).

O.C. 1108-95, s. 10; O.C. 204-2020, s. 5.

677R17. (Revoked).

O.C. 1108-95, s. 10; O.C. 204-2020, s. 5.

677R18. (Revoked).

O.C. 1108-95, s. 10; O.C. 204-2020, s. 5.

677R19. (Revoked).

O.C. 1108-95, s. 10; O.C. 1466-98, s. 16; O.C. 204-2020, s. 5.

677R20. (Revoked).

O.C. 1108-95, s. 10; O.C. 204-2020, s. 5.

677R21. (Revoked).

O.C. 1108-95, s. 10; O.C. 204-2020, s. 5.

677R22. (Revoked).

O.C. 1108-95, s. 10; O.C. 204-2020, s. 5.

(Revoked)

677R23. (Revoked).

O.C. 1108-95, s. 10; O.C. 1466-98, s. 17; O.C. 204-2020, s. 5.

677R24. (Revoked).

O.C. 1108-95, s. 10; O.C. 204-2020, s. 5.

677R25. (Revoked).

O.C. 1108-95, s. 10; O.C. 204-2020, s. 5.

677R26. (Revoked).

O.C. 1108-95, s. 10; O.C. 204-2020, s. 5.

(Revoked)

677R27. (Revoked).

O.C. 1108-95, s. 10; O.C. 204-2020, s. 5.

677R28. (Revoked).

O.C. 1108-95, s. 10; O.C. 1466-98, s. 18; O.C. 204-2020, s. 5.

677R29. (Revoked).

O.C. 1108-95, s. 10; O.C. 1466-98, s. 19; O.C. 204-2020, s. 5.

677R30. (Revoked).

O.C. 1108-95, s. 10; O.C. 1466-98, s. 20; O.C. 204-2020, s. 5.

677R31. (Revoked).

O.C. 1108-95, s. 10; O.C. 1466-98, s. 21; O.C. 204-2020, s. 5.

(Revoked)

677R32. (Revoked).

O.C. 1108-95, s. 10; O.C. 204-2020, s. 5.

677R33. (Revoked).

O.C. 1108-95, s. 10; O.C. 204-2020, s. 5.

677R34. (Revoked).

O.C. 1108-95, s. 10; O.C. 204-2020, s. 5.

677R35. (Revoked).

O.C. 1108-95, s. 10; O.C. 204-2020, s. 5.

677R36. (Revoked).

O.C. 1108-95, s. 10; O.C. 1466-98, s. 22; O.C. 204-2020, s. 5.

677R37. (Revoked).

O.C. 1108-95, s. 10; O.C. 204-2020, s. 5.

677R38. (Revoked).

O.C. 1108-95, s. 10; O.C. 1466-98, s. 23; O.C. 204-2020, s. 5.

677R39. (Revoked).

O.C. 1108-95, s. 10; O.C. 204-2020, s. 5.

PRESCRIBED MANDATARIES OR AGENCIES

678R1. (Revoked).

O.C. 1607-92, s. 678R1; O.C. 701-2013, s. 39.

TRANSFER OF A REBATE

683R1. For the purposes of section 683 of the Act, the following supplies are prescribed supplies:

(1)  a supply referred to in the first paragraph of section 351 of the Act, in a case where the person who is entitled to the rebate provided for in that paragraph is not a consumer;

(2)  a supply referred to in section 665 of the Act.

O.C. 1607-92, s. 683R1.

SCHEDULE I

(s. 41.6R1)

PRESCRIBED REGISTRANTS

Connect Music Licensing Service Inc.

Directors Guild of Canada, Québec District Council

Intermède Musique Média Inc.

Ré:Sonne

Société collective de gestion des droits des producteurs de phonogrammes et de vidéogrammes du Québec (SOPROQ)

Société de droits d’auteur des artistes en arts visuels (SODART)

Société de gestion collective de l’Union des Artistes Inc. (ARTISTI)

Société des auteurs et compositeurs dramatiques (SACD)

Société pour l’avancement des droits en audiovisuel Ltée (SADA)

Société québécoise de gestion collective des droits de reproduction (COPIBEC)

Société québécoise des auteurs dramatiques inc.

Society of Composers, Authors and Music Publishers of Canada (SOCAN)

SODRAC 2003 Inc.

Union des écrivaines et écrivains québécois (UNEQ)

O.C. 1607-92, Sch. I; O.C. 1635-96, s. 24; O.C. 1451-2000, s. 5; O.C. 1463-2001, s. 52; O.C. 1155-2004, s. 3; O.C. 1116-2007, s. 5; O.C. 229-2014, s. 10; O.C. 1182-2017, s. 9.

SCHEDULE II

(ss. 76R1 and 77R1)

PRESCRIBED PROVISIONS

Section 1 of the Act, in respect of the definition of the expression “builder”

Section 28 of the Act

Section 68 of the Act

Section 71 of the Act

Section 235 of the Act

Sections 294 to 297 of the Act

Sections 297.0.1 and 297.0.2 of the Act

Sections 297.0.2.1 to 297.0.2.5 of the Act

Sections 299 to 301.3 of the Act

Sections 302 to 307 of the Act

Section 309 of the Act

Sections 310 to 316 of the Act

Sections 317.1 and 317.2 of the Act

Section 318 of the Act

Sections 321 and 323.1 to 323.3 of the Act

Sections 324 to 324.3 of the Act

Section 331 of the Act

Sections 334 to 335.2 of the Act

Sections 346 to 348 of the Act

Sections 350.0.1 to 350.0.5 of the Act

Section 350.6 of the Act

Sections 400 to 402 of the Act

Section 404 of the Act

Sections 426 to 432 of the Act

Sections 433.15.1 to 433.32 of the Act

Sections 434 to 443 of the Act

Sections 447 to 454 of the Act

Sections 468 to 473 of the Act

Sections 478 to 485 of the Act

Sections 618 to 662 of the Act

Sections 671 to 674 of the Act

The provisions enacted by the Tax Administration Act (chapter A-6.002)

O.C. 1607-92, Sch. II; O.C. 1451-2000, s. 6; O.C. 320-2017, s. 5; O.C. 117-2019, s. 3; O.C. 204-2020, s. 6.

SCHEDULE II.0.1

(Revoked)

O.C. 1116-2007, s. 6; O.C. 134-2009, s. 9; O.C. 1303-2009, s. 4; O.C. 1448-2021, s. 12.

SCHEDULE II.1

(Obsolete)

O.C. 1108-95, s. 11; O.C. 1635-96, s. 25.

SCHEDULE II.1.1

(ss. 388.4R1 and 388.4R3)

MUNICIPALITIES AND PRESCRIBED AMOUNTS

Name of the municipality                                        Amount of the
                                                                 compensation 
                                                                 for 2013 ($)
																 
Administration régionale Kativik                                      939 668     
Canton d’Amherst                                                      183 471
Canton d’Arundel                                                       58 974
Canton d’Aumond                                                        61 273
Canton d’Orford                                                       298 187
Canton de Bedford                                                      38 724
Canton de Chichester                                                   28 370
Canton de Clermont                                                     54 344
Canton de Cleveland                                                    94 523
Canton de Cloridorme                                                  431 389
Canton de Dundee                                                       54 675
Canton de Godmanchester                                                93 020
Canton de Gore                                                        178 001
Canton de Guérin                                                       26 648
Canton de Ham-Nord                                                     93 581
Canton de Hampden                                                      31 315
Canton de Harrington                                                  127 450
Canton de Hatley                                                      157 929
Canton de Havelock                                                     58 867
Canton de Hemmingford                                                 130 065
Canton de Hope                                                         49 040
Canton de Landrienne                                                   80 192
Canton de Launay                                                       19 536
Canton de Lingwick                                                     59 067
Canton de Lochaber                                                     30 881
Canton de Lochaber-Partie-Ouest                                        57 915
Canton de Low                                                          91 777
Canton de Maddington                                                   20 788
Canton de Marston                                                      54 736
Canton de Melbourne                                                    93 106
Canton de Natashquan                                                   41 197
Canton de Nédélec                                                      40 895
Canton de Potton                                                      288 062
Canton de Ristigouche-Partie-Sud-Est                                   54 440
Canton de Roxton                                                       80 909
Canton de Saint-Camille                                                57 870
Canton de Saint-Godefroi                                               23 634
Canton de Sainte-Edwidge-de-Clifton                                    61 664
Canton de Shefford                                                    435 300
Canton de Stanstead                                                   181 868
Canton de Stratford                                                    93 872
Canton de Trécesson                                                    86 829
Canton de Valcourt                                                     87 371
Canton de Wentworth                                                    74 094
Canton de Westbury                                                     71 618
Cantons unis de Latulipe-et-Gaboury                                    21 224
Cantons unis de Stoneham-et-Tewkesbury                                447 556
Municipalité d’Adstock                                                264 702
Municipalité d’Aguanish                                                33 072
Municipalité d’Albanel                                                133 377
Municipalité d’Albertville                                             18 191
Municipalité d’Alleyn-et-Cawood                                        37 316
Municipalité d’Ange-Gardien                                           178 848
Municipalité d’Armagh                                                 105 518
Municipalité d’Ascot Corner                                           181 204
Municipalité d’Aston-Jonction                                          16 808
Municipalité d’Auclair                                                 40 976
Municipalité d’Audet                                                   56 673
Municipalité d’Austin                                                 173 025
Municipalité d’Authier                                                 23 287
Municipalité d’Authier-Nord                                            23 381
Municipalité d’East Broughton                                         214 090
Municipalité d’East Farnham                                            27 139
Municipalité d’East Hereford                                           35 007
Municipalité d’Eastman                                                189 518
Municipalité d’Egan-Sud                                                39 682
Municipalité d’Elgin                                                   35 415
Municipalité d’Entrelacs                                              109 724
Municipalité d’Escuminac                                               37 079
Municipalité d’Esprit-Saint                                            31 066
Municipalité d’Hébertville                                            132 131
Municipalité d’Henryville                                             181 409
Municipalité d’Huberdeau                                               44 002
Municipalité d’Inverness                                               86 224
Municipalité d’Irlande                                                 67 180
Municipalité d’Ivry-sur-le-Lac                                         69 551
Municipalité d’Ogden                                                   85 581
Municipalité d’Oka                                                    338 034
Municipalité d’Ormstown                                               212 432
Municipalité d’Otter Lake                                              98 409
Municipalité d’Ulverton                                                29 832
Municipalité d’Upton                                                  133 876
Municipalité de Baie-des-Sables                                        48 671
Municipalité de Baie-du-Febvre                                         64 414
Municipalité de Baie-James                                            441 846
Municipalité de Baie-Johan-Beetz                                       15 896
Municipalité de Baie-Sainte-Catherine                                  20 818
Municipalité de Barnston-Ouest                                         58 176
Municipalité de Barraute                                              136 824
Municipalité de Batiscan                                               64 428
Municipalité de Béarn                                                  49 859
Municipalité de Beaulac-Garthby                                        92 265
Municipalité de Beaumont                                              156 707
Municipalité de Bégin                                                  53 939
Municipalité de Belcourt                                               19 803
Municipalité de Berry                                                 155 332
Municipalité de Berthier-sur-Mer                                       88 539
Municipalité de Béthanie                                               30 009
Municipalité de Biencourt                                              46 239
Municipalité de Blanc-Sablon                                           79 347
Municipalité de Blue Sea                                               91 165
Municipalité de Boileau                                                43 916
Municipalité de Boischatel                                            390 024
Municipalité de Bois-Franc                                             25 864
Municipalité de Bolton-Est                                             97 814
Municipalité de Bolton-Ouest                                           88 564
Municipalité de Bonne-Espérance                                        35 041
Municipalité de Bonsecours                                             65 169
Municipalité de Bouchette                                              92 532
Municipalité de Bowman                                                 41 546
Municipalité de Brigham                                               148 476
Municipalité de Bristol                                               108 968
Municipalité de Bryson                                                 46 700
Municipalité de Bury                                                  112 812
Municipalité de Cacouna                                                77 709
Municipalité de Campbell’s Bay                                         53 960
Municipalité de Cantley                                               455 201
Municipalité de Caplan                                                118 541
Municipalité de Cap-Saint-Ignace                                      168 496
Municipalité de Cascapédia-Saint-Jules                                 70 458
Municipalité de Cayamant                                               85 027
Municipalité de Chambord                                              132 766
Municipalité de Champlain                                             123 644
Municipalité de Champneuf                                              15 235
Municipalité de Charette                                               75 671
Municipalité de Chartierville                                          49 228
Municipalité de Chazel                                                 23 162
Municipalité de Chelsea                                               391 664
Municipalité de Chénéville                                             60 577
Municipalité de Chertsey                                              399 208
Municipalité de Chesterville                                           63 303
Municipalité de Chute-Saint-Philippe                                   76 648
Municipalité de Clarendon                                             102 140
Municipalité de Clerval                                                32 084
Municipalité de Colombier                                              78 324
Municipalité de Compton                                               231 061
Municipalité de Côte-Nord-du-Golfe-du-Saint-Laurent                    93 778
Municipalité de Courcelles                                             50 651
Municipalité de Crabtree                                              208 044
Municipalité de Déléage                                                87 339
Municipalité de Denholm                                                70 353
Municipalité de Deschaillons-sur-Saint-Laurent                         62 408
Municipalité de Deschambault-Grondines                                185 423
Municipalité de Dixville                                               68 655
Municipalité de Dosquet                                                40 956
Municipalité de Dudswell                                              169 500
Municipalité de Duhamel                                                89 888
Municipalité de Duhamel-Ouest                                          64 334
Municipalité de Dupuy                                                  53 437
Municipalité de Durham-Sud                                             73 518
Municipalité de Fassett                                                31 498
Municipalité de Ferland-et-Boilleau                                    42 421
Municipalité de Ferme-Neuve                                           201 269
Municipalité de Fortierville                                           52 942
Municipalité de Frampton                                              112 798
Municipalité de Franklin                                              125 671
Municipalité de Franquelin                                             26 523
Municipalité de Frelighsburg                                          110 396
Municipalité de Frontenac                                              93 070
Municipalité de Fugèreville                                            24 443
Municipalité de Gallichan                                              32 778
Municipalité de Girardville                                            90 478
Municipalité de Grand-Métis                                            22 328
Municipalité de Grand-Remous                                          117 178
Municipalité de Grand-Saint-Esprit                                     24 573
Municipalité de Grande-Vallée                                          97 005
Municipalité de Grenville-sur-la-Rouge                                199 011
Municipalité de Gros-Mécatina                                          80 344
Municipalité de Grosse-Île                                             23 790
Municipalité de Grosses-Roches                                         36 205
Municipalité de Ham-Sud                                                29 454
Municipalité de Hatley                                                 93 914
Municipalité de Havre-Saint-Pierre                                    303 753
Municipalité de Hinchinbrooke                                         124 765
Municipalité de Honfleur                                               61 222
Municipalité de Hope Town                                              25 230
Municipalité de Howick                                                 48 976
Municipalité de Kamouraska                                             63 571
Municipalité de Kazabazua                                              57 838
Municipalité de Kiamika                                                67 279
Municipalité de Kinnear’s Mills                                        58 116
Municipalité de Kipawa                                                 51 285
Municipalité de L’Ange-Gardien (Municipalité régionale 
de comté de La Côte-de-Beaupré)                                       193 661
Municipalité de L’Ange-Gardien (Municipalité régionale 
de comté des Collines-de-l’Outaouais)                                 201 587
Municipalité de L’Anse-Saint-Jean                                     188 856
Municipalité de L’Ascension                                            76 217
Municipalité de L’Ascension-de-Patapédia                               21 183
Municipalité de L’Avenir                                               86 058
Municipalité de L’Île-d’Anticosti                                      47 630
Municipalité de L’Île-du-Grand-Calumet                                 60 586
Municipalité de L’Isle-aux-Allumettes                                 126 754
Municipalité de L’Isle-aux-Coudres                                     98 120
Municipalité de L’Islet                                               187 079
Municipalité de L’Isle-Verte                                           70 240
Municipalité de La Bostonnais                                          43 372
Municipalité de La Conception                                         151 876
Municipalité de La Corne                                               62 444
Municipalité de La Macaza                                              91 609
Municipalité de La Martre                                              22 105
Municipalité de La Minerve                                            161 147
Municipalité de La Morandière                                          50 922
Municipalité de La Motte                                               32 371
Municipalité de La Patrie                                              82 331
Municipalité de La Pêche                                              394 032
Municipalité de La Présentation                                       160 329
Municipalité de La Reine                                               20 291
Municipalité de La Visitation-de-l’Île-Dupas                           44 053
Municipalité de La Visitation-de-Yamaska                               36 503
Municipalité de Labelle                                               228 240
Municipalité de Labrecque                                              75 968
Municipalité de Lac-au-Saumon                                          89 932
Municipalité de Lac-Beauport                                          572 869
Municipalité de Lac-Bouchette                                         103 879
Municipalité de Lac-des-Aigles                                         51 133
Municipalité de Lac-des-Écorces                                       140 593
Municipalité de Lac-des-Plages                                         64 113
Municipalité de Lac-des-Seize-Îles                                     41 621
Municipalité de Lac-Drolet                                             84 145
Municipalité de Lac-du-Cerf                                            43 232
Municipalité de Lac-Édouard                                            24 750
Municipalité de Lac-Etchemin                                          196 531
Municipalité de Lac-Frontière                                          20 281
Municipalité de Lacolle                                               207 285
Municipalité de Lac-Sainte-Marie                                      123 347
Municipalité de Lac-Saint-Paul                                         47 842
Municipalité de Lac-Simon                                             144 072
Municipalité de Lac-Supérieur                                         218 786
Municipalité de Lac-Tremblant-Nord                                     28 588
Municipalité de Laforce                                                17 280
Municipalité de Lamarche                                               84 659
Municipalité de Lambton                                               152 412
Municipalité de Lanoraie                                              273 288
Municipalité de Lantier                                                96 956
Municipalité de Larouche                                               75 165
Municipalité de Laurierville                                           64 618
Municipalité de Laverlochère                                           42 926
Municipalité de Leclercville                                           34 964
Municipalité de Lefebvre                                               59 119
Municipalité de Lejeune                                                32 522
Municipalité de Lemieux                                                21 443
Municipalité de Litchfield                                             46 739
Municipalité de Longue-Pointe-de-Mingan                                41 627
Municipalité de Longue-Rive                                            96 486
Municipalité de Lorrainville                                           74 335
Municipalité de Lotbinière                                             52 678
Municipalité de Lyster                                                108 030
Municipalité de Mandeville                                            237 036
Municipalité de Manseau                                                53 858
Municipalité de Mansfield-et-Pontefract                               126 271
Municipalité de Maria                                                 149 850
Municipalité de Maricourt                                               9 496
Municipalité de Martinville                                            36 127
Municipalité de Maskinongé                                            116 119
Municipalité de Matapédia                                              72 817
Municipalité de Mayo                                                   42 636
Municipalité de McMasterville                                         322 497
Municipalité de Messines                                               81 861
Municipalité de Milan                                                  34 500
Municipalité de Mille-Isles                                           144 894
Municipalité de Moffet                                                 20 668
Municipalité de Montcalm                                               46 797
Municipalité de Mont-Carmel                                            96 496
Municipalité de Montcerf-Lytton                                        73 110
Municipalité de Montebello                                            140 809
Municipalité de Montpellier                                            89 086
Municipalité de Mont-Saint-Grégoire                                   149 021
Municipalité de Mont-Saint-Michel                                      38 533
Municipalité de Morin-Heights                                         327 079
Municipalité de Mulgrave-et-Derry                                      74 144
Municipalité de Namur                                                  37 276
Municipalité de Nantes                                                 93 999
Municipalité de Napierville                                           277 910
Municipalité de New Carlisle                                           95 713
Municipalité de Newport                                                88 328
Municipalité de Nominingue                                            219 997
Municipalité de Normétal                                               39 500
Municipalité de Notre-Dame-de-Bonsecours                               37 508
Municipalité de Notre-Dame-de-Ham                                      21 411
Municipalité de Notre-Dame-de-la-Merci                                155 723
Municipalité de Notre-Dame-de-la-Paix                                  42 867
Municipalité de Notre-Dame-de-la-Salette                               47 155
Municipalité de Notre-Dame-de-Lorette                                  27 313
Municipalité de Notre-Dame-de-Lourdes                                  86 184
Municipalité de Notre-Dame-de-Montauban                               121 097
Municipalité de Notre-Dame-de-Pontmain                                 70 328
Municipalité de Notre-Dame-de-Stanbridge                               55 277
Municipalité de Notre-Dame-des-Bois                                    71 971
Municipalité de Notre-Dame-des-Monts                                   33 040
Municipalité de Notre-Dame-des-Neiges                                 148 035
Municipalité de Notre-Dame-du-Laus                                    154 176
Municipalité de Notre-Dame-du-Nord                                     81 181
Municipalité de Notre-Dame-du-Portage                                  74 363
Municipalité de Notre-Dame-du-Rosaire                                  30 436
Municipalité de Nouvelle                                              124 418
Municipalité de Noyan                                                 133 061
Municipalité de Padoue                                                 24 854
Municipalité de Palmarolle                                             74 520
Municipalité de Papineauville                                         148 824
Municipalité de Péribonka                                              74 182
Municipalité de Petit-Saguenay                                         55 199
Municipalité de Petite-Rivière-Saint-François                         173 093
Municipalité de Petite-Vallée                                          13 413
Municipalité de Piedmont                                              181 793
Municipalité de Pierreville                                            99 782
Municipalité de Pike River                                             46 415
Municipalité de Piopolis                                               44 764
Municipalité de Plaisance                                              63 812
Municipalité de Pointe-à-la-Croix                                      87 228
Municipalité de Pointe-Calumet                                        239 901
Municipalité de Pontiac                                               255 126
Municipalité de Port-Daniel-Gascons                                   151 529
Municipalité de Portneuf-sur-Mer                                       60 695
Municipalité de Poularies                                              37 439
Municipalité de Preissac                                               99 439
Municipalité de Racine                                                113 519
Municipalité de Rapide-Danseur                                         26 074
Municipalité de Rapides-des-Joachims                                   20 296
Municipalité de Rawdon                                                636 632
Municipalité de Rémigny                                                34 508
Municipalité de Rigaud                                                495 849
Municipalité de Ripon                                                 117 935
Municipalité de Rivière-à-Claude                                       11 610
Municipalité de Rivière-à-Pierre                                       55 036
Municipalité de Rivière-au-Tonnerre                                    39 584
Municipalité de Rivière-Beaudette                                      99 100
Municipalité de Rivière-Bleue                                         102 579
Municipalité de Rivière-Éternité                                       32 796
Municipalité de Rivière-Héva                                           89 436
Municipalité de Rivière-Ouelle                                        106 571
Municipalité de Rivière-Saint-Jean                                     26 140
Municipalité de Rochebaucourt                                          21 968
Municipalité de Roquemaure                                             32 626
Municipalité de Rougemont                                             184 650
Municipalité de Roxton Pond                                           194 237
Municipalité de Sacré-Coeur                                           146 841
Municipalité de Saint-Adalbert                                         47 916
Municipalité de Saint-Adolphe-d’Howard                                542 904
Municipalité de Saint-Adrien                                           53 317
Municipalité de Saint-Adrien-d’Irlande                                 34 984
Municipalité de Saint-Agapit                                          309 368
Municipalité de Saint-Aimé                                             57 841
Municipalité de Saint-Aimé-des-Lacs                                    72 209
Municipalité de Saint-Aimé-du-Lac-des-Îles                             60 563
Municipalité de Saint-Alban                                            67 365
Municipalité de Saint-Albert                                           59 227
Municipalité de Saint-Alexandre                                       144 800
Municipalité de Saint-Alexandre-de-Kamouraska                         125 780
Municipalité de Saint-Alexis                                           95 527
Municipalité de Saint-Alexis-de-Matapédia                              52 576
Municipalité de Saint-Alfred                                           40 386
Municipalité de Saint-Alphonse                                         78 346
Municipalité de Saint-Alphonse-de-Granby                              279 628
Municipalité de Saint-Alphonse-Rodriguez                              248 476
Municipalité de Saint-Amable                                          520 438
Municipalité de Saint-Ambroise                                        162 123
Municipalité de Saint-André                                            36 967
Municipalité de Saint-André-Avellin                                   208 051
Municipalité de Saint-André-d’Argenteuil                              218 863
Municipalité de Saint-André-de-Restigouche                             16 134
Municipalité de Saint-Anicet                                          175 793
Municipalité de Saint-Anselme                                         241 413
Municipalité de Saint-Antoine-de-Tilly                                103 616
Municipalité de Saint-Antoine-sur-Richelieu                           131 542
Municipalité de Saint-Apollinaire                                     279 106
Municipalité de Saint-Armand                                          112 903
Municipalité de Saint-Athanase                                         30 680
Municipalité de Saint-Aubert                                           87 457
Municipalité de Saint-Augustin                                         89 130
Municipalité de Saint-Barnabé-Sud                                      87 494
Municipalité de Saint-Benjamin                                         73 909
Municipalité de Saint-Benoît-Labre                                     86 055
Municipalité de Saint-Bernard                                         159 589
Municipalité de Saint-Bernard-de-Michaudville                          75 840
Municipalité de Saint-Blaise-sur-Richelieu                            140 464
Municipalité de Saint-Bonaventure                                      48 561
Municipalité de Saint-Boniface                                        283 234
Municipalité de Saint-Bruno                                           150 528
Municipalité de Saint-Bruno-de-Guigues                                 64 091
Municipalité de Saint-Bruno-de-Kamouraska                              38 867
Municipalité de Saint-Calixte                                         342 751
Municipalité de Saint-Casimir                                          76 275
Municipalité de Saint-Célestin                                         46 740
Municipalité de Saint-Charles-Borromée                                505 624
Municipalité de Saint-Charles-de-Bellechasse                          131 849
Municipalité de Saint-Charles-de-Bourget                               45 678
Municipalité de Saint-Charles-sur-Richelieu                           113 790
Municipalité de Saint-Chrysostome                                     123 234
Municipalité de Saint-Claude                                           89 885
Municipalité de Saint-Cléophas-de-Brandon                              16 394
Municipalité de Saint-Clet                                            105 422
Municipalité de Saint-Côme-Linière                                    137 087
Municipalité de Saint-Cuthbert                                        116 435
Municipalité de Saint-Cyprien                                         101 074
Municipalité de Saint-Cyprien-de-Napierville                          108 111
Municipalité de Saint-Cyrille-de-Wendover                             207 512
Municipalité de Saint-Damase                                          242 715
Municipalité de Saint-Damase-de-L’Islet                                37 623
Municipalité de Saint-David                                            93 846
Municipalité de Saint-David-de-Falardeau                              274 116
Municipalité de Saint-Denis-de-Brompton                               230 067
Municipalité de Saint-Denis-sur-Richelieu                             140 348
Municipalité de Saint-Dominique                                       157 492
Municipalité de Saint-Dominique-du-Rosaire                             78 706
Municipalité de Saint-Donat                                           605 575
Municipalité de Saint-Edmond-les-Plaines                               32 801
Municipalité de Saint-Édouard                                         104 656
Municipalité de Saint-Édouard-de-Maskinongé                            52 124
Municipalité de Saint-Élie-de-Caxton                                  129 308
Municipalité de Saint-Elzéar (Municipalité régionale 
de comté de Bonaventure)                                               47 286
Municipalité de Saint-Elzéar (Municipalité régionale 
de comté de La Nouvelle-Beauce)                                       143 671
Municipalité de Saint-Elzéar-de-Témiscouata                            36 029
Municipalité de Saint-Émile-de-Suffolk                                 44 660
Municipalité de Saint-Éphrem-de-Beauce                                128 465
Municipalité de Saint-Épiphane                                         55 460
Municipalité de Saint-Esprit                                          155 124
Municipalité de Saint-Étienne-de-Beauharnois                           67 048
Municipalité de Saint-Étienne-de-Bolton                                65 188
Municipalité de Saint-Eugène                                           68 355
Municipalité de Saint-Eugène-d’Argentenay                              46 119
Municipalité de Saint-Eugène-de-Guigues                                29 423
Municipalité de Saint-Évariste-de-Forsyth                              48 637
Municipalité de Saint-Faustin-Lac-Carré                               263 537
Municipalité de Saint-Félix-de-Dalquier                                62 936
Municipalité de Saint-Félix-de-Kingsey                                118 673
Municipalité de Saint-Félix-de-Valois                                 287 362
Municipalité de Saint-Félix-d’Otis                                     82 645
Municipalité de Saint-Ferdinand                                       183 128
Municipalité de Saint-Ferréol-les-Neiges                              253 714
Municipalité de Saint-Flavien                                          85 074
Municipalité de Saint-Fortunat                                         35 132
Municipalité de Saint-François-d’Assise                                53 005
Municipalité de Saint-François-de-la-Rivière-du-Sud                   112 202
Municipalité de Saint-François-de-l’Île-d’Orléans                      96 198
Municipalité de Saint-François-de-Sales                                63 297
Municipalité de Saint-François-du-Lac                                 104 033
Municipalité de Saint-François-Xavier-de-Viger                         24 772
Municipalité de Saint-Fulgence                                        116 798
Municipalité de Saint-Gabriel-de-Rimouski                              79 410
Municipalité de Saint-Gabriel-de-Valcartier                           163 982
Municipalité de Saint-Gabriel-Lalemant                                 42 640
Municipalité de Saint-Gédéon                                          122 613
Municipalité de Saint-Gédéon-de-Beauce                                137 173
Municipalité de Saint-Georges-de-Clarenceville                        115 527
Municipalité de Saint-Georges-de-Windsor                               68 120
Municipalité de Saint-Germain-de-Grantham                             252 132
Municipalité de Saint-Gervais                                          90 101
Municipalité de Saint-Guillaume                                       103 733
Municipalité de Saint-Guy                                              22 389
Municipalité de Saint-Henri                                           319 270
Municipalité de Saint-Henri-de-Taillon                                 77 971
Municipalité de Saint-Herménégilde                                     89 932
Municipalité de Saint-Hippolyte                                       559 262
Municipalité de Saint-Honoré                                          139 128
Municipalité de Saint-Honoré-de-Shenley                                97 237
Municipalité de Saint-Honoré-de-Témiscouata                            54 257
Municipalité de Saint-Hubert-de-Rivière-du-Loup                        88 402
Municipalité de Saint-Hugues                                          102 808
Municipalité de Saint-Ignace-de-Loyola                                110 952
Municipalité de Saint-Ignace-de-Stanbridge                             52 180
Municipalité de Saint-Isidore                                         156 939
Municipalité de Saint-Isidore-de-Clifton                               77 716
Municipalité de Saint-Jacques                                         308 807
Municipalité de Saint-Jacques-de-Leeds                                 84 919
Municipalité de Saint-Jacques-le-Mineur                               123 273
Municipalité de Saint-Janvier-de-Joly                                  57 399
Municipalité de Saint-Jean-Baptiste                                   157 911
Municipalité de Saint-Jean-de-Brébeuf                                  37 247
Municipalité de Saint-Jean-de-Dieu                                    353 505
Municipalité de Saint-Jean-de-la-Lande                                 38 764
Municipalité de Saint-Jean-de-l’Île-d’Orléans                          71 230
Municipalité de Saint-Jean-de-Matha                                   219 470
Municipalité de Saint-Jean-Port-Joli                                  196 003
Municipalité de Saint-Joachim-de-Shefford                              88 397
Municipalité de Saint-Joseph-de-Coleraine                             160 678
Municipalité de Saint-Joseph-des-Érables                               54 160
Municipalité de Saint-Joseph-du-Lac                                   481 171
Municipalité de Saint-Jude                                            143 293
Municipalité de Saint-Julien                                           50 069
Municipalité de Saint-Just-de-Bretenières                              48 365
Municipalité de Saint-Juste-du-Lac                                     59 882
Municipalité de Saint-Lambert-de-Lauzon                               308 064
Municipalité de Saint-Laurent-de-l’Île-d’Orléans                       89 035
Municipalité de Saint-Lazare-de-Bellechasse                            75 633
Municipalité de Saint-Léonard-d’Aston                                 104 395
Municipalité de Saint-Léonard-de-Portneuf                              60 467
Municipalité de Saint-Liboire                                         169 215
Municipalité de Saint-Louis                                            61 559
Municipalité de Saint-Louis-de-Blandford                               73 476
Municipalité de Saint-Louis-de-Gonzague                                29 770
Municipalité de Saint-Luc-de-Bellechasse                               49 450
Municipalité de Saint-Luc-de-Vincennes                                 39 051
Municipalité de Saint-Lucien                                           84 846
Municipalité de Saint-Ludger                                           93 462
Municipalité de Saint-Ludger-de-Milot                                  54 054
Municipalité de Saint-Magloire                                         53 277
Municipalité de Saint-Malo                                             41 107
Municipalité de Saint-Marcel                                           31 524
Municipalité de Saint-Marcel-de-Richelieu                              53 860
Municipalité de Saint-Marc-sur-Richelieu                              131 296
Municipalité de Saint-Mathias-sur-Richelieu                           198 058
Municipalité de Saint-Mathieu                                         163 962
Municipalité de Saint-Mathieu-de-Beloeil                              157 241
Municipalité de Saint-Mathieu-d’Harricana                              84 854
Municipalité de Saint-Mathieu-du-Parc                                 174 693
Municipalité de Saint-Maxime-du-Mont-Louis                             69 188
Municipalité de Saint-Médard                                           19 818
Municipalité de Saint-Michel                                          150 420
Municipalité de Saint-Michel-de-Bellechasse                           116 638
Municipalité de Saint-Michel-des-Saints                               197 479
Municipalité de Saint-Modeste                                          61 743
Municipalité de Saint-Nazaire                                          98 444
Municipalité de Saint-Nérée-de-Bellechasse                             61 034
Municipalité de Saint-Norbert-d’Arthabaska                             81 839
Municipalité de Saint-Omer                                             27 641
Municipalité de Saint-Onésime-d’Ixworth                                39 873
Municipalité de Saint-Pacôme                                           90 884
Municipalité de Saint-Patrice-de-Beaurivage                            82 374
Municipalité de Saint-Patrice-de-Sherrington                          141 131
Municipalité de Saint-Paul                                            219 221
Municipalité de Saint-Paul-d’Abbotsford                               148 683
Municipalité de Saint-Paul-de-l’Île-aux-Noix                          185 617
Municipalité de Saint-Paul-de-Montminy                                 63 157
Municipalité de Saint-Paulin                                           91 991
Municipalité de Saint-Philibert                                        25 190
Municipalité de Saint-Philippe                                        319 301
Municipalité de Saint-Pierre-de-Broughton                              94 596
Municipalité de Saint-Pierre-de-Lamy                                   15 957
Municipalité de Saint-Pierre-de-l’Île-d’Orléans                       116 410
Municipalité de Saint-Pierre-les-Becquets                              80 454
Municipalité de Saint-Placide                                         108 331
Municipalité de Saint-Polycarpe                                       161 087
Municipalité de Saint-Prime                                           150 484
Municipalité de Saint-Prosper                                         220 869
Municipalité de Saint-Prosper-de-Champlain                             55 449
Municipalité de Saint-Raphaël                                         135 664
Municipalité de Saint-Rémi-de-Tingwick                                 59 594
Municipalité de Saint-René-de-Matane                                   75 223
Municipalité de Saint-Robert                                          110 165
Municipalité de Saint-Robert-Bellarmin                                 60 887
Municipalité de Saint-Roch-de-l’Achigan                               285 742
Municipalité de Saint-Roch-de-Richelieu                               111 696
Municipalité de Saint-Roch-Ouest                                       29 774
Municipalité de Saint-Romain                                           60 428
Municipalité de Saint-Samuel                                           55 324
Municipalité de Saint-Sébastien (Municipalité régionale
de comté du Granit)                                                    59 942
Municipalité de Saint-Sébastien (Municipalité régionale 
de comté du Haut-Richelieu)                                            84 958
Municipalité de Saint-Siméon                                          123 331
Municipalité de Saint-Simon                                            80 805
Municipalité de Saint-Simon-les-Mines                                  30 736
Municipalité de Saint-Sixte                                            25 027
Municipalité de Saint-Stanislas (Municipalité régionale 
de comté de Maria-Chapdelaine)                                         37 959
Municipalité de Saint-Stanislas (Municipalité régionale 
de comté des Chenaux)                                                  87 008
Municipalité de Saint-Stanislas-de-Kostka                             114 410
Municipalité de Saint-Sylvère                                          45 899
Municipalité de Saint-Sylvestre                                        86 452
Municipalité de Saint-Télesphore                                       75 432
Municipalité de Saint-Théodore-d’Acton                                 79 920
Municipalité de Saint-Théophile                                        75 349
Municipalité de Saint-Thomas                                          139 509
Municipalité de Saint-Thomas-Didyme                                    90 295
Municipalité de Saint-Tite-des-Caps                                    78 082
Municipalité de Saint-Ubalde                                          128 840
Municipalité de Saint-Ulric                                            93 023
Municipalité de Saint-Urbain-Premier                                   63 188
Municipalité de Saint-Valentin                                         44 831
Municipalité de Saint-Valère                                           76 409
Municipalité de Saint-Valérien-de-Milton                              148 990
Municipalité de Saint-Vallier                                          57 354
Municipalité de Saint-Venant-de-Paquette                               19 440
Municipalité de Saint-Vianney                                          31 517
Municipalité de Saint-Victor                                          177 678
Municipalité de Saint-Wenceslas                                        75 289
Municipalité de Saint-Zacharie                                         97 226
Municipalité de Saint-Zénon                                            98 265
Municipalité de Saint-Zotique                                         343 138
Municipalité de Sainte-Agathe-de-Lotbinière                            71 424
Municipalité de Sainte-Angèle-de-Mérici                                54 912
Municipalité de Sainte-Angèle-de-Monnoir                               82 916
Municipalité de Sainte-Angèle-de-Prémont                               45 988
Municipalité de Sainte-Anne-de-la-Pérade                              175 903
Municipalité de Sainte-Anne-de-la-Rochelle                             51 559
Municipalité de Sainte-Anne-de-Sorel                                  152 485
Municipalité de Sainte-Anne-du-Lac                                     47 387
Municipalité de Sainte-Anne-du-Sault                                   91 328
Municipalité de Sainte-Aurélie                                         62 109
Municipalité de Sainte-Barbe                                           95 014
Municipalité de Sainte-Béatrix                                        102 641
Municipalité de Sainte-Brigide-d’Iberville                             99 497
Municipalité de Sainte-Catherine-de-Hatley                            177 822
Municipalité de Sainte-Cécile-de-Milton                               105 167
Municipalité de Sainte-Cécile-de-Whitton                               72 044
Municipalité de Sainte-Christine-d’Auvergne                            42 009
Municipalité de Sainte-Claire                                         197 858
Municipalité de Sainte-Clotilde                                       138 303
Municipalité de Sainte-Clotilde-de-Beauce                              59 399
Municipalité de Sainte-Clotilde-de-Horton                              86 987
Municipalité de Sainte-Croix                                          129 876
Municipalité de Sainte-Élisabeth                                      115 092
Municipalité de Sainte-Élizabeth-de-Warwick                            31 272
Municipalité de Sainte-Émélie-de-l’Énergie                             96 141
Municipalité de Sainte-Eulalie                                         59 389
Municipalité de Sainte-Euphémie-sur-Rivière-du-Sud                     33 431
Municipalité de Sainte-Félicité (Municipalité régionale 
de comté de La Matanie)                                                56 932
Municipalité de Sainte-Félicité (Municipalité régionale 
de comté de L’Islet)                                                   25 070
Municipalité de Sainte-Florence                                        25 817
Municipalité de Sainte-Françoise                                       31 972
Municipalité de Sainte-Geneviève-de-Berthier                          161 144
Municipalité de Sainte-Germaine-Boulé                                  59 389
Municipalité de Sainte-Gertrude-Manneville                             52 657
Municipalité de Sainte-Hedwidge                                        52 478
Municipalité de Sainte-Hélène                                          48 218
Municipalité de Sainte-Hélène-de-Bagot                                 94 157
Municipalité de Sainte-Hélène-de-Chester                               44 903
Municipalité de Sainte-Julienne                                       526 206
Municipalité de Sainte-Justine                                         69 335
Municipalité de Sainte-Justine-de-Newton                               83 083
Municipalité de Sainte-Luce                                           164 664
Municipalité de Sainte-Lucie-de-Beauregard                             29 526
Municipalité de Sainte-Lucie-des-Laurentides                          146 031
Municipalité de Sainte-Madeleine-de-la-Rivière-Madeleine               33 402
Municipalité de Sainte-Marcelline-de-Kildare                           75 122
Municipalité de Sainte-Marguerite-Marie                                13 375
Municipalité de Sainte-Marie-de-Blandford                              43 536
Municipalité de Sainte-Marthe                                          87 756
Municipalité de Sainte-Martine                                        308 743
Municipalité de Sainte-Mélanie                                        124 229
Municipalité de Sainte-Monique (Municipalité régionale 
de comté de Lac-Saint-Jean-Est)                                        89 979
Municipalité de Sainte-Monique (Municipalité régionale 
de comté de Nicolet-Yamaska)                                           63 540
Municipalité de Sainte-Paule                                           29 602
Municipalité de Sainte-Perpétue                                       105 779
Municipalité de Sainte-Rita                                            32 898
Municipalité de Sainte-Rose-de-Watford                                 60 439
Municipalité de Sainte-Sabine                                          68 439
Municipalité de Sainte-Sophie                                         574 023
Municipalité de Sainte-Sophie-d’Halifax                                49 220
Municipalité de Sainte-Thècle                                         170 172
Municipalité de Sainte-Thérèse-de-Gaspé                                75 582
Municipalité de Sainte-Thérèse-de-la-Gatineau                          69 636
Municipalité de Sainte-Victoire-de-Sorel                              112 926
Municipalité de Sayabec                                               111 789
Municipalité de Scott                                                 133 823
Municipalité de Shannon                                               343 583
Municipalité de Shawville                                             102 639
Municipalité de Sheenboro                                              42 362
Municipalité de Shigawake                                              24 407
Municipalité de Stanbridge Station                                     28 433
Municipalité de Standbridge East                                       58 639
Municipalité de Stanstead-Est                                          60 043
Municipalité de Stoke                                                 164 447
Municipalité de Stornoway                                              43 979
Municipalité de Taschereau                                             43 874
Municipalité de Terrasse-Vaudreuil                                    114 614
Municipalité de Thorne                                                 42 715
Municipalité de Tingwick                                              114 471
Municipalité de Tourville                                              48 034
Municipalité de Très-Saint-Rédempteur                                  45 186
Municipalité de Trois-Rives                                            92 060
Municipalité de Val-Alain                                              38 327
Municipalité de Val-Brillant                                           55 655
Municipalité de Val-des-Bois                                           70 955
Municipalité de Val-des-Lacs                                          109 296
Municipalité de Val-des-Monts                                         494 084
Municipalité de Val-Joli                                               71 046
Municipalité de Val-Morin                                             220 806
Municipalité de Val-Saint-Gilles                                       27 925
Municipalité de Vallée-Jonction                                       190 990
Municipalité de Venise-en-Québec                                      207 453
Municipalité de Verchères                                             332 798
Municipalité de Villeroy                                               37 778
Municipalité de Waltham                                                29 692
Municipalité de Weedon                                                297 903
Municipalité de Wentworth-Nord                                        235 612
Municipalité de Wickham                                               161 221
Municipalité de Wotton                                                113 402
Municipalité de Yamachiche                                            188 031
Municipalité de Yamaska                                                92 234
Municipalité des Bergeronnes                                           51 942
Municipalité des Cèdres                                               356 430
Municipalité des Coteaux                                              208 436
Municipalité des Éboulements                                           89 122
Municipalité des Escoumins                                            190 600
Municipalité des Hauteurs                                              51 202
Municipalité des Îles-de-la-Madeleine                               1 025 509
Municipalité des Méchins                                               77 148
Municipalité régionale de comté d’Abitibi                              29 525
Municipalité régionale de comté d’Abitibi-Ouest                        38 859
Municipalité régionale de comté d’Antoine-Labelle                      23 625
Municipalité régionale de comté d’Avignon                                   0
Municipalité régionale de comté de Bonaventure                          2 369
Municipalité régionale de comté de Caniapiscau                              0
Municipalité régionale de comté de Charlevoix                           8 424
Municipalité régionale de comté de Charlevoix-Est                      23 942
Municipalité régionale de comté de Kamouraska                           4 948
Municipalité régionale de comté de La Côte-de-Beaupré                  12 364
Municipalité régionale de comté de La Côte-de-Gaspé                     1 168
Municipalité régionale de comté de La Haute-Côte-Nord                  16 091
Municipalité régionale de comté de La Haute-Gaspésie                   16 492
Municipalité régionale de comté de La Jacques-Cartier                   4 318
Municipalité régionale de comté de La Matanie                           4 840
Municipalité régionale de comté de La Matapédia                        43 123
Municipalité régionale de comté de La Mitis                            14 540
Municipalité régionale de comté de La Vallée-de-la-Gatineau            21 990
Municipalité régionale de comté de La Vallée-de-l’Or                    1 614
Municipalité régionale de comté de Lac-Saint-Jean-Est                   2 535
Municipalité régionale de comté de Manicouagan                         31 462
Municipalité régionale de comté de Maria-Chapdelaine                   35 003
Municipalité régionale de comté de Matawinie                           44 183
Municipalité régionale de comté de Mékinac                             28 349
Municipalité régionale de comté de Minganie                                 0
Municipalité régionale de comté de Pontiac                             33 196
Municipalité régionale de comté de Portneuf                            11 720
Municipalité régionale de comté de Rimouski-Neigette                        0
Municipalité régionale de comté de Sept-Rivières                       17 951
Municipalité régionale de comté de Témiscamingue                       28 418
Municipalité régionale de comté des Basques                               417
Municipalité régionale de comté du Domaine-du-Roy                      90 758
Municipalité régionale de comté du Fjord-du-Saguenay                   46 585
Municipalité régionale de comté du Golfe-du-Saint-Laurent                   0
Municipalité régionale de comté du Rocher-Percé                             0
Paroisse d’Hérouxville                                                 84 619
Paroisse de Brébeuf                                                    61 564
Paroisse de Calixa-Lavallée                                            45 554
Paroisse de Disraeli                                                   72 571
Paroisse de L’Ascension-de-Notre-Seigneur                             122 254
Paroisse de L’Épiphanie                                               133 409
Paroisse de La Doré                                                    73 074
Paroisse de La Durantaye                                               53 208
Paroisse de La Rédemption                                              36 046
Paroisse de La Trinité-des-Monts                                       31 235
Paroisse de Lac-aux-Sables                                            118 407
Paroisse de Notre-Dame-Auxiliatrice-de-Buckland                        60 241
Paroisse de Notre-Dame-de-Lourdes                                      40 584
Paroisse de Notre-Dame-des-Pins                                        55 157
Paroisse de Notre-Dame-des-Sept-Douleurs                               17 115
Paroisse de Notre-Dame-du-Bon-Conseil                                  47 490
Paroisse de Notre-Dame-du-Mont-Carmel                                 231 457
Paroisse de Notre-Dame-du-Sacré-Coeur-d’Issoudun                       49 894
Paroisse de Packington                                                 44 407
Paroisse de Parisville                                                 33 171
Paroisse de Plessisville                                              107 583
Paroisse de Ragueneau                                                  85 631
Paroisse de Sacré-Coeur-de-Jésus                                       59 955
Paroisse de Saint-Adelme                                               38 576
Paroisse de Saint-Adelphe                                              89 282
Paroisse de Saint-Alexandre-des-Lacs                                   17 510
Paroisse de Saint-Alexis-des-Monts                                    217 290
Paroisse de Saint-Ambroise-de-Kildare                                 132 156
Paroisse de Saint-Anaclet-de-Lessard                                  197 231
Paroisse de Saint-Antoine-de-l’Isle-aux-Grues                          27 158
Paroisse de Saint-Antonin                                             162 132
Paroisse de Saint-Arsène                                               78 191
Paroisse de Saint-Augustin                                             33 818
Paroisse de Saint-Augustin-de-Woburn                                   63 454
Paroisse de Saint-Barnabé                                              77 174
Paroisse de Saint-Barthélemy                                          145 472
Paroisse de Saint-Bernard-de-Lacolle                                  119 044
Paroisse de Saint-Camille-de-Lellis                                   220 183
Paroisse de Saint-Charles-Garnier                                      21 668
Paroisse de Saint-Christophe-d’Arthabaska                             139 381
Paroisse de Saint-Clément                                              45 104
Paroisse de Saint-Cléophas                                             28 356
Paroisse de Saint-Côme                                                178 364
Paroisse de Saint-Cyprien                                              32 058
Paroisse de Saint-Cyrille-de-Lessard                                   51 825
Paroisse de Saint-Damase                                               33 913
Paroisse de Saint-Damien                                              110 189
Paroisse de Saint-Damien-de-Buckland                                  127 076
Paroisse de Saint-Denis                                                52 128
Paroisse de Saint-Didace                                               75 330
Paroisse de Saint-Donat                                                64 128
Paroisse de Saint-Edmond-de-Grantham                                   37 505
Paroisse de Saint-Édouard-de-Fabre                                     51 479
Paroisse de Saint-Édouard-de-Lotbinière                                82 123
Paroisse de Saint-Éloi                                                 40 337
Paroisse de Saint-Elphège                                              39 393
Paroisse de Saint-Étienne-des-Grès                                    277 500
Paroisse de Saint-Eugène-de-Ladrière                                   24 571
Paroisse de Saint-Eusèbe                                               46 229
Paroisse de Saint-Fabien                                              110 127
Paroisse de Saint-Fabien-de-Panet                                      65 289
Paroisse de Saint-François-Xavier-de-Brompton                         111 212
Paroisse de Saint-Frédéric                                             82 545
Paroisse de Saint-Gabriel-de-Brandon                                  175 247
Paroisse de Saint-Gérard-Majella                                       20 008
Paroisse de Saint-Germain                                              19 723
Paroisse de Saint-Gilbert                                              19 212
Paroisse de Saint-Gilles                                              137 859
Paroisse de Saint-Hilaire-de-Dorset                                    16 419
Paroisse de Saint-Hilarion                                             61 860
Paroisse de Saint-Irénée                                               70 773
Paroisse de Saint-Isidore                                             195 087
Paroisse de Saint-Jacques-le-Majeur-de-Wolfestown                      25 365
Paroisse de Saint-Jean-de-Cherbourg                                    17 232
Paroisse de Saint-Joachim                                              83 327
Paroisse de Saint-Joseph-de-Kamouraska                                 35 908
Paroisse de Saint-Joseph-de-Lepage                                     32 961
Paroisse de Saint-Jules                                                54 491
Paroisse de Saint-Justin                                               89 910
Paroisse de Saint-Lambert                                              44 424
Paroisse de Saint-Léandre                                              44 389
Paroisse de Saint-Léon-de-Standon                                      72 862
Paroisse de Saint-Léon-le-Grand (Municipalité régionale 
de comté de La Matapédia)                                              48 389
Paroisse de Saint-Léon-le-Grand (Municipalité 
régionale de comté de Maskinongé)                                      66 423
Paroisse de Saint-Liguori                                              99 693
Paroisse de Saint-Louis-de-Gonzague                                    85 256
Paroisse de Saint-Louis-du-Ha! Ha!                                     77 120
Paroisse de Saint-Majorique-de-Grantham                                50 852
Paroisse de Saint-Malachie                                            107 039
Paroisse de Saint-Marc-de-Figuery                                      48 616
Paroisse de Saint-Marc-du-Lac-Long                                     38 720
Paroisse de Saint-Marcellin                                            50 034
Paroisse de Saint-Martin                                              127 808
Paroisse de Saint-Mathieu-de-Rioux                                     73 173
Paroisse de Saint-Maurice                                             144 928
Paroisse de Saint-Michel-du-Squatec                                   110 254
Paroisse de Saint-Moïse                                                31 669
Paroisse de Saint-Narcisse                                            108 301
Paroisse de Saint-Narcisse-de-Beaurivage                               73 382
Paroisse de Saint-Narcisse-de-Rimouski                                 74 390
Paroisse de Saint-Nazaire-d’Acton                                      76 340
Paroisse de Saint-Nazaire-de-Dorchester                                36 321
Paroisse de Saint-Norbert                                              69 350
Paroisse de Saint-Octave-de-Métis                                      31 581
Paroisse de Saint-Odilon-de-Cranbourne                                 92 623
Paroisse de Saint-Paul-de-la-Croix                                     25 070
Paroisse de Saint-Philémon                                             94 942
Paroisse de Saint-Philippe-de-Néri                                     47 089
Paroisse de Saint-Pie-de-Guire                                         35 368
Paroisse de Saint-Pierre-Baptiste                                      45 809
Paroisse de Saint-Pierre-de-la-Rivière-du-Sud                          40 899
Paroisse de Saint-René                                                 31 724
Paroisse de Saint-Roch-de-Mékinac                                      45 912
Paroisse de Saint-Roch-des-Aulnaies                                    58 846
Paroisse de Saint-Rosaire                                              60 657
Paroisse de Saint-Sévère                                               32 199
Paroisse de Saint-Séverin (Municipalité régionale de comté de Mékinac) 65 915
Paroisse de Saint-Séverin (Municipalité régionale 
de comté de Robert-Cliche)                                             43 455
Paroisse de Saint-Siméon                                               72 401
Paroisse de Saint-Simon                                                48 492
Paroisse de Saint-Sulpice                                             143 525
Paroisse de Saint-Tharcisius                                           30 870
Paroisse de Saint-Thuribe                                              96 381
Paroisse de Saint-Urbain                                               72 418
Paroisse de Saint-Valérien                                             57 908
Paroisse de Saint-Zénon-du-Lac-Humqui                                  19 418
Paroisse de Saint-Zéphirin-de-Courval                                  68 808
Paroisse de Sainte-Anne-de-la-Pocatière                                84 418
Paroisse de Sainte-Anne-de-Sabrevois                                  200 859
Paroisse de Sainte-Anne-des-Lacs                                      221 675
Paroisse de Sainte-Apolline-de-Patton                                  61 098
Paroisse de Sainte-Brigitte-des-Saults                                 63 984
Paroisse de Sainte-Cécile-de-Lévrard                                   21 933
Paroisse de Sainte-Christine                                           50 824
Paroisse de Sainte-Famille                                             48 058
Paroisse de Sainte-Flavie                                              74 123
Paroisse de Sainte-Françoise                                           44 202
Paroisse de Sainte-Geneviève-de-Batiscan                               79 336
Paroisse de Sainte-Hélène-de-Mancebourg                                28 973
Paroisse de Sainte-Hénédine                                            73 225
Paroisse de Sainte-Irène                                               36 243
Paroisse de Sainte-Jeanne-d’Arc                                        28 528
Paroisse de Sainte-Louise                                              41 220
Paroisse de Sainte-Marguerite                                          92 935
Paroisse de Sainte-Marie-Madeleine                                    224 477
Paroisse de Sainte-Marie-Salomé                                        59 170
Paroisse de Sainte-Perpétue                                            54 418
Paroisse de Sainte-Praxède                                             46 094
Paroisse de Sainte-Rose-du-Nord                                        41 314
Paroisse de Sainte-Sabine                                              28 723
Paroisse de Sainte-Séraphine                                           39 300
Paroisse de Sainte-Sophie-de-Lévrard                                   50 856
Paroisse de Sainte-Ursule                                             102 722
Paroisse de Saints-Anges                                               76 395
Paroisse de Saints-Martyrs-Canadiens                                   46 618
Paroisse de Senneterre                                                 54 656
Paroisse de Très-Saint-Sacrement                                      149 500
Paroisse de Val-Racine                                                 24 814
Village d’Abercorn                                                     36 095
Village d’Angliers                                                     42 299
Village d’Ayer’s Cliff                                                 96 891
Village d’Hébertville-Station                                          81 530
Village de Baie-Trinité                                                56 896
Village de Brome                                                       24 626
Village de Chute-aux-Outardes                                         112 996
Village de Fort-Coulonge                                               77 320
Village de Godbout                                                     32 583
Village de Grandes-Piles                                               55 513
Village de Grenville                                                  113 869
Village de Hemmingford                                                 40 439
Village de Kingsbury                                                   10 148
Village de La Guadeloupe                                              108 316
Village de Lac-Poulin                                                  15 413
Village de Lac-Saguay                                                  49 778
Village de Laurier-Station                                            137 160
Village de Lawrenceville                                               36 735
Village de Marsoui                                                     33 401
Village de Massueville                                                 33 199
Village de Mont-Saint-Pierre                                           23 902
Village de North Hatley                                               113 711
Village de Notre-Dame-du-Bon-Conseil                                   72 011
Village de Pointe-aux-Outardes                                         82 899
Village de Pointe-des-Cascades                                         80 183
Village de Pointe-Fortune                                              36 279
Village de Pointe-Lebel                                               110 929
Village de Portage-du-Fort                                             19 870
Village de Price                                                       79 710
Village de Roxton Falls                                                56 772
Village de Saint-André-du-Lac-Saint-Jean                               32 883
Village de Saint-Célestin                                              39 234
Village de Saint-Noël                                                  23 242
Village de Saint-Pierre                                                21 916
Village de Sainte-Jeanne-d’Arc                                         80 696
Village de Sainte-Madeleine                                           128 985
Village de Sainte-Pétronille                                           67 210
Village de Senneville                                                  82 215
Village de Stukely-Sud                                                 80 254
Village de Tadoussac                                                  122 835
Village de Tring-Jonction                                             205 923
Village de Val-David                                                  342 413
Village de Vaudreuil-sur-le-Lac                                       105 075
Village de Warden                                                      21 610
Village nordique d’Akulivik                                           242 405
Village nordique d’Aupaluk                                            143 181
Village nordique d’Inukjuak                                           435 473
Village nordique d’Ivujivik                                           158 867
Village nordique d’Umiujaq                                            210 203
Village nordique de Kangiqsualujjuaq                                  268 161
Village nordique de Kangiqsujuaq                                      303 289
Village nordique de Kangirsuk                                         265 166
Village nordique de Kuujjuaq                                          852 511
Village nordique de Kuujjuarapik                                      270 496
Village nordique de Puvirnituq                                        459 248
Village nordique de Quaqtaq                                           210 532
Village nordique de Salluit                                           424 591
Village nordique de Tasiujaq                                          196 208
Ville d’Acton Vale                                                    388 054
Ville d’Alma                                                        1 797 250
Ville d’Amos                                                          992 055
Ville d’Amqui                                                         389 024
Ville d’Asbestos                                                      518 824
Ville d’East Angus                                                    354 222
Ville d’Estérel                                                        91 535
Ville d’Otterburn Park                                                481 271
Ville de Baie-Comeau                                                2 047 931
Ville de Baie-D’Urfé                                                  283 522
Ville de Baie-Saint-Paul                                              499 580
Ville de Barkmere                                                      17 955
Ville de Beaconsfield                                                 701 976
Ville de Beauceville                                                  439 012
Ville de Beauharnois                                                  669 134
Ville de Beaupré                                                      340 869
Ville de Bécancour                                                    960 722
Ville de Bedford                                                      240 875
Ville de Belleterre                                                    23 043
Ville de Beloeil                                                    1 239 495
Ville de Berthierville                                                472 068
Ville de Blainville                                                 2 727 108
Ville de Boisbriand                                                 1 717 664
Ville de Bois-des-Filion                                              557 410
Ville de Bonaventure                                                  177 121
Ville de Boucherville                                               1 589 734
Ville de Bromont                                                      688 812
Ville de Brossard                                                   2 178 495
Ville de Brownsburg-Chatham                                           447 409
Ville de Candiac                                                    1 409 964
Ville de Cap-Chat                                                     179 862
Ville de Cap-Santé                                                    112 480
Ville de Carignan                                                     432 230
Ville de Carleton-sur-Mer                                             251 157
Ville de Causapscal                                                   137 880
Ville de Chambly                                                    1 295 444
Ville de Chandler                                                     513 402
Ville de Chapais                                                      155 684
Ville de Charlemagne                                                  318 076
Ville de Châteauguay                                                2 956 857
Ville de Château-Richer                                               210 491
Ville de Chibougamau                                                  514 702
Ville de Clermont                                                     161 669
Ville de Coaticook                                                    603 545
Ville de Contrecoeur                                                  412 684
Ville de Cookshire-Eaton                                              391 837
Ville de Coteau-du-Lac                                                441 523
Ville de Côte-Saint-Luc                                               996 299
Ville de Cowansville                                                  944 187
Ville de Danville                                                     255 793
Ville de Daveluyville                                                  82 962
Ville de Dégelis                                                      220 857
Ville de Delson                                                       596 528
Ville de Desbiens                                                      64 770
Ville de Deux-Montagnes                                               826 668
Ville de Disraeli                                                     162 059
Ville de Dolbeau-Mistassini                                           712 318
Ville de Dollard-Des Ormeaux                                        1 149 753
Ville de Donnacona                                                    403 387
Ville de Dorval                                                     1 469 410
Ville de Drummondville                                              4 120 499
Ville de Dunham                                                       227 149
Ville de Duparquet                                                     47 802
Ville de Farnham                                                      401 859
Ville de Fermont                                                      395 383
Ville de Forestville                                                  271 612
Ville de Fossambault-sur-le-Lac                                       178 089
Ville de Gaspé                                                      1 080 235
Ville de Gatineau                                                  18 529 113
Ville de Gracefield                                                   234 325
Ville de Granby                                                     2 752 445
Ville de Grande-Rivière                                               198 848
Ville de Hampstead                                                    405 258
Ville de Hudson                                                       514 893
Ville de Huntingdon                                                   280 804
Ville de Joliette                                                   1 521 384
Ville de Kingsey Falls                                                137 091
Ville de Kirkland                                                     886 295
Ville de L’Ancienne-Lorette                                           537 353
Ville de L’Assomption                                               1 247 397
Ville de L’Épiphanie                                                  245 406
Ville de L’Île-Cadieux                                                 20 644
Ville de L’Île-Dorval                                                  17 969
Ville de L’Île-Perrot                                                 635 189
Ville de La Malbaie                                                   597 975
Ville de La Pocatière                                                 308 907
Ville de La Prairie                                                 1 399 565
Ville de La Sarre                                                     353 377
Ville de La Tuque                                                     928 391
Ville de Lac-Brome                                                    754 422
Ville de Lac-Delage                                                    55 106
Ville de Lachute                                                      746 137
Ville de Lac-Mégantic                                                 554 514
Ville de Lac-Saint-Joseph                                              92 057
Ville de Lac-Sergent                                                   48 983
Ville de Laval                                                     15 276 294
Ville de Lavaltrie                                                    809 602
Ville de Lebel-sur-Quévillon                                          254 237
Ville de Léry                                                          84 484
Ville de Lévis                                                      8 374 463
Ville de Longueuil                                                 15 341 855
Ville de Lorraine                                                     557 187
Ville de Louiseville                                                  558 886
Ville de Macamic                                                      151 563
Ville de Magog                                                      1 469 072
Ville de Malartic                                                     301 579
Ville de Maniwaki                                                     302 922
Ville de Marieville                                                   687 851
Ville de Mascouche                                                  2 358 655
Ville de Matagami                                                     194 932
Ville de Matane                                                     1 090 420
Ville de Mercier                                                      655 691
Ville de Métabetchouan-Lac-à-la-Croix                                 223 236
Ville de Métis-sur-Mer                                                 57 016
Ville de Mirabel                                                    2 240 075
Ville de Mont-Joli                                                    450 455
Ville de Mont-Laurier                                                 814 634
Ville de Montmagny                                                    700 734
Ville de Montréal                                                  97 109 068
Ville de Montréal-Est                                                 785 290
Ville de Montréal-Ouest                                               290 373
Ville de Mont-Royal                                                 1 180 464
Ville de Mont-Saint-Hilaire                                         1 140 750
Ville de Mont-Tremblant                                             1 062 017
Ville de Murdochville                                                 127 675
Ville de Neuville                                                     183 055
Ville de New Richmond                                                 291 970
Ville de Nicolet                                                      477 493
Ville de Normandin                                                    223 979
Ville de Notre-Dame-de-l’Île-Perrot                                   630 139
Ville de Notre-Dame-des-Prairies                                      431 737
Ville de Paspébiac                                                    206 617
Ville de Percé                                                        260 672
Ville de Pincourt                                                     796 464
Ville de Plessisville                                                 338 098
Ville de Pohénégamook                                                 195 029
Ville de Pointe-Claire                                              1 821 735
Ville de Pont-Rouge                                                   388 171
Ville de Port-Cartier                                                 762 270
Ville de Portneuf                                                     160 784
Ville de Prévost                                                      596 485
Ville de Princeville                                                  312 431
Ville de Québec                                                    30 724 168
Ville de Repentigny                                                 4 105 788
Ville de Richelieu                                                    284 158
Ville de Richmond                                                     208 786
Ville de Rimouski                                                   2 795 768
Ville de Rivière-du-Loup                                            1 095 092
Ville de Rivière-Rouge                                                370 925
Ville de Roberval                                                     653 885
Ville de Rosemère                                                   1 195 978
Ville de Rouyn-Noranda                                              2 807 039
Ville de Saguenay                                                   7 486 424
Ville de Saint-Augustin-de-Desmaures                                  956 352
Ville de Saint-Basile                                                 140 005
Ville de Saint-Basile-le-Grand                                        817 017
Ville de Saint-Bruno-de-Montarville                                   956 962
Ville de Saint-Césaire                                                340 698
Ville de Saint-Colomban                                               643 511
Ville de Saint-Constant                                             1 419 586
Ville de Saint-Eustache                                             2 547 310
Ville de Saint-Félicien                                               708 519
Ville de Saint-Gabriel                                                198 036
Ville de Saint-Georges                                              1 407 416
Ville de Saint-Hyacinthe                                            3 590 066
Ville de Saint-Jean-sur-Richelieu                                   5 175 013
Ville de Saint-Jérôme                                               3 296 079
Ville de Saint-Joseph-de-Beauce                                       350 623
Ville de Saint-Joseph-de-Sorel                                        186 765
Ville de Saint-Lambert                                                736 541
Ville de Saint-Lazare                                               1 096 254
Ville de Saint-Lin-Laurentides                                        878 088
Ville de Saint-Marc-des-Carrières                                     155 749
Ville de Saint-Ours                                                   110 413
Ville de Saint-Pamphile                                               167 325
Ville de Saint-Pascal                                                 285 131
Ville de Saint-Pie                                                    289 348
Ville de Saint-Raymond                                                634 069
Ville de Saint-Rémi                                                   392 285
Ville de Saint-Sauveur                                                599 692
Ville de Saint-Tite                                                   310 537
Ville de Sainte-Adèle                                                 848 022
Ville de Sainte-Agathe-des-Monts                                      866 631
Ville de Sainte-Anne-de-Beaupré                                       206 135
Ville de Sainte-Anne-de-Bellevue                                      304 781
Ville de Sainte-Anne-des-Monts                                        450 995
Ville de Sainte-Anne-des-Plaines                                      967 174
Ville de Sainte-Brigitte-de-Laval                                     336 424
Ville de Sainte-Catherine                                           1 028 133
Ville de Sainte-Catherine-de-la-Jacques-Cartier                       358 708
Ville de Sainte-Julie                                               1 391 374
Ville de Sainte-Marguerite-du-Lac-Masson                              246 556
Ville de Sainte-Marie                                                 675 956
Ville de Sainte-Marthe-sur-le-Lac                                   1 061 383
Ville de Sainte-Thérèse                                             1 739 511
Ville de Salaberry-de-Valleyfield                                   3 263 646
Ville de Schefferville                                                 92 991
Ville de Scotstown                                                     47 362
Ville de Senneterre                                                   259 065
Ville de Sept-Îles                                                  2 241 874
Ville de Shawinigan                                                 2 710 346
Ville de Sherbrooke                                                 8 169 097
Ville de Sorel-Tracy                                                2 317 064
Ville de Stanstead                                                    139 688
Ville de Sutton                                                       426 544
Ville de Témiscaming                                                  285 658
Ville de Témiscouata-sur-le-Lac                                       377 001
Ville de Terrebonne                                                 5 274 720
Ville de Thetford Mines                                             1 672 028
Ville de Thurso                                                       227 519
Ville de Trois-Pistoles                                               221 404
Ville de Trois-Rivières                                             6 748 230
Ville de Valcourt                                                     166 223
Ville de Val-d’Or                                                   2 045 976
Ville de Varennes                                                   1 443 394
Ville de Vaudreuil-Dorion                                           2 294 608
Ville de Victoriaville                                              2 436 001
Ville de Ville-Marie                                                  185 618
Ville de Warwick                                                      270 648
Ville de Waterloo                                                     313 705
Ville de Waterville                                                   145 341
Ville de Westmount                                                  1 180 437
Ville de Windsor                                                      380 108
  

O.C. 1162-2007, s. 2; O.C. 74-2009, s. 1; O.C. 1383-2009, s. 1; O.C. 1177-2010, s. 1; O.C. 1330-2011, s. 1; O.C. 1190-2012, s. 1; O.C. 1315-2013, s. 1.

SCHEDULE II.2

(s. 541.24R2)

PRESCRIBED TOURIST REGIONS

Tourist regions

Territorial entities included in the regions

Abitibi-Témiscamingue

Amos; Angliers; Authier; Authier-Nord; Barraute; Béarn; Belcourt; Belleterre; Berry; Champneuf; Chazel; Clermont; Clerval; Duhamel-Ouest; Duparquet; Dupuy; Fugèreville; Gallichan; Guérin; Hunter’s Point; Kebaowek; Kipawa; Kitcisakik; La Corne; La Morandière; La Motte; La Reine; La Sarre; Lac-Chicobi; Lac-Despinassy; Lac-Duparquet; Lac-Granet; Lac-Metei; Lac-Simon; Laforce; Landrienne; Latulipe-et-Gaboury; Launay; Laverlochère; Lorrainville; Macamic; Malartic; Matchi-Manitou; Moffet; Nédélec; Normétal; Notre-Dame-du-Nord; Palmarolle; Pikogan; Poularies; Preissac; Rapide-Danseur; Rémigny; Réservoir-Dozois; Rivière-Héva; Rivière-Kipawa; Rivière-Ojima; Rochebaucourt; Roquemaure; Rouyn-Noranda; Saint-Bruno-de-Guigues; Saint-Dominique-du-Rosaire; Saint-Édouard-de-Fabre; Saint-Eugène-de-Guigues; Saint-Félix-de-Dalquier; Saint-Lambert; Saint-Marc-de-Figuery; Saint-Mathieu-d’Harricana; Sainte-Germaine-Boulé; Sainte-Gertrude-Manneville; Sainte-Hélène-de-Mancebourg; Senneterre (Parish); Senneterre (Town); Taschereau; Témiscaming; Timiskaming; Trécesson; Val-d’Or; Val-Saint-Gilles; Ville-Marie; Winneway.

Baie-James

Eeyou Istchee James Bay Regional Government; Chapais; Chibougamau; Lebel-sur-Quévillon; Matagami.

Bas-Saint-Laurent

Auclair; Biencourt; Cacouna (Municipality); Cacouna (Indian Reserve); Dégelis; Esprit-Saint; Kamouraska; La Pocatière; La Trinité-des-Monts; Lac-Boisbouscache; Lac-des-Aigles; Lac-des-Eaux-Mortes; Lac-Huron; Lejeune; Les Hauteurs; L’Isle-Verte; Mont-Carmel; Notre-Dame-des-Neiges; Notre-Dame-des-Sept-Douleurs; Notre-Dame-du-Portage; Packington; Petit-Lac-Sainte-Anne; Picard; Pohénégamook; Rimouski; Rivière-Bleue; Rivière-du-Loup; Rivière-Ouelle; Rivière-Patapédia-Est; Saint-Alexandre-de-Kamouraska; Saint-Anaclet-de-Lessard; Saint-André; Saint-Antonin; Saint-Arsène; Saint-Athanase; Saint-Bruno-de-Kamouraska; Saint-Charles-Garnier; Saint-Clément; Saint-Cyprien; Saint-Denis-De la Bouteillerie; Saint-Donat; Saint-Éloi; Saint-Elzéar-de-Témiscouata; Saint-Épiphane; Saint-Eugène-de-Ladrière; Saint-Eusèbe; Saint-Fabien; Saint-François-Xavier-de-Viger; Saint-Gabriel-de-Rimouski; Saint-Gabriel-Lalemant; Saint-Germain; Saint-Guy; Saint-Honoré-de-Témiscouata; Saint-Hubert-de-Rivière-du-Loup; Saint-Jean-de-Dieu; Saint-Jean-de-la-Lande; Saint-Joseph-de-Kamouraska; Saint-Juste-du-Lac; Saint-Louis-du-Ha! Ha!; Saint-Marc-du-Lac-Long; Saint-Marcellin; Saint-Mathieu-de-Rioux; Saint-Médard; Saint-Michel-du-Squatec; Saint-Modeste; Saint-Narcisse-de-Rimouski; Saint-Onésime-d’Ixworth; Saint-Pacôme; Saint-Pascal; Saint-Paul-de-la-Croix; Saint-Philippe-de-Néri; Saint-Pierre-de-Lamy; Saint-Simon; Saint-Valérien; Sainte-Anne-de-la-Pocatière; Sainte-Françoise; Sainte-Hélène-de-Kamouraska; Sainte-Luce; Sainte-Rita; Témiscouata-sur-le-Lac; Trois-Pistoles; Whitworth.

Cantons-de-l’Est

Abercorn; Asbestos; Ascot Corner; Audet; Austin; Ayer’s Cliff; Barnston-Ouest; Bedford (Town); Bedford (Township); Bolton-Est; Bolton-Ouest; Bonsecours; Brigham; Brome; Bromont; Bury; Chartierville; Cleveland; Coaticook; Compton; Cookshire-Eaton; Courcelles; Cowansville; Danville; Dixville; Dudswell; Dunham; East Angus; East Farnham; East Hereford; Eastman; Farnham; Frelighsburg; Frontenac; Granby; Hampden; Ham-Sud; Hatley (Municipality); Hatley (Township); Kingsbury; Lac-Brome; Lac-Drolet; Lac-Mégantic; Lambton; La Patrie; Lawrenceville; Lingwick; Magog; Maricourt; Marston; Martinville; Melbourne; Milan; Nantes; Newport; North Hatley; Notre-Dame-des-Bois; Notre-Dame-de-Stanbridge; Ogden; Orford; Pike River; Piopolis; Potton; Racine; Richmond; Roxton Pond; Saint-Adrien; Saint-Alphonse-de-Granby; Saint-Armand; Saint-Augustin-de-Woburn; Saint-Benoît-du-Lac; Saint-Camille; Saint-Claude; Saint-Denis-de-Brompton; Saint-Étienne-de-Bolton; Saint-François-Xavier-de-Brompton; Saint-Georges-de-Windsor; Saint-Herménégilde; Saint-Ignace-de-Stanbridge; Saint-Isidore-de-Clifton; Saint-Joachim-de-Shefford; Saint-Ludger; Saint-Malo; Saint-Robert-Bellarmin; Saint-Romain; Saint-Sébastien; Saint-Venant-de-Paquette; Sainte-Anne-de-la-Rochelle; Sainte-Catherine-de-Hatley; Sainte-Cécile-de-Milton; Sainte-Cécile-de-Whitton; Sainte-Edwidge-de-Clifton; Sainte-Sabine; Scotstown; Shefford; Sherbrooke; Stanbridge East; Stanbridge Station; Stanstead (Town); Stanstead (Township); Stanstead-Est; Stoke; Stornoway; Stratford; Stukely-Sud; Sutton; Ulverton; Valcourt (Town); Valcourt (Township); Val-Joli; Val-Racine; Warden; Waterloo; Waterville; Weedon; Westbury; Windsor; Wotton.

Centre-du-Québec

Aston-Jonction; Baie-du-Febvre; Bécancour; Chesterville; Daveluyville; Deschaillons-sur-Saint-Laurent; Drummondville; Durham-Sud; Fortierville; Grand-Saint-Esprit; Ham-Nord; Inverness; Kingsey Falls; Laurierville; L’Avenir; La Visitation-de-Yamaska; Lefebvre; Lemieux; Lyster; Maddington Falls; Manseau; Nicolet; Notre-Dame-de-Ham; Notre-Dame-de-Lourdes; Notre-Dame-du-Bon-Conseil (Parish); Notre-Dame-du-Bon-Conseil (Village); Odanak; Parisville; Pierreville; Plessisville (Town); Plessisville (Parish); Princeville; Saint-Albert; Saint-Bonaventure; Saint-Célestin (Municipality); Saint-Célestin (Village); Saint-Christophe-d’Arthabaska; Saint-Cyrille-de-Wendover; Saint-Edmond-de-Grantham; Saint-Elphège; Saint-Eugène; Saint-Félix-de-Kingsey; Saint-Ferdinand; Saint-François-du-Lac; Saint-Germain-de-Grantham; Saint-Guillaume; Saint-Léonard-d’Aston; Saint-Louis-de-Blandford; Saint-Lucien; Saint-Majorique-de-Grantham; Saint-Norbert-d’Arthabaska; Saint-Pie-de-Guire; Saint-Pierre-Baptiste; Saint-Pierre-les-Becquets; Saint-Rémi-de-Tingwick; Saint-Rosaire; Saint-Samuel; Saint-Sylvère; Saint-Valère; Saint-Wenceslas; Saint-Zéphirin-de-Courval; Sainte-Brigitte-des-Saults; Sainte-Cécile-de-Lévrard; Sainte-Clotilde-de-Horton; Sainte-Élisabeth-de-Warwick; Sainte-Eulalie; Sainte-Françoise; Sainte-Hélène-de-Chester; Sainte-Marie-de-Blandford; Sainte-Monique; Sainte-Perpétue; Sainte-Séraphine; Sainte-Sophie-d’Halifax; Sainte-Sophie-de-Lévrard; Saints-Martyrs-Canadiens; Tingwick; Victoriaville; Villeroy; Warwick; Wickham; Wôlinak.

Charlevoix

Baie-Saint-Paul; Baie-Sainte-Catherine; Clermont; Lac-Pikauba; La Malbaie; Les Éboulements; L’Isle-aux-Coudres; Mont-Élie; Notre-Dame-des-Monts; Petite-Rivière-Saint-François; Sagard; Saint-Hilarion; Saint-Aimé-des-Lacs; Saint-Irénée; Saint-Siméon; Saint-Urbain.

Chaudière-Appalaches

Adstock; Armagh; Beauceville; Beaulac-Garthby; Beaumont; Berthier-sur-Mer; Cap-Saint-Ignace; Disraeli (Town); Disraeli (Parish); Dosquet; East Broughton; Frampton; Honfleur; Irlande; Kinnear’s Mills; Lac-Etchemin; Lac-Frontière; Lac-Poulin; La Durantaye; La Guadeloupe; Laurier-Station; Leclercville; Lévis; L’Islet; Lotbinière; Montmagny; Notre-Dame-Auxiliatrice-de-Buckland; Notre-Dame-des-Pins; Notre-Dame-du-Rosaire; Notre-Dame-du-Sacré-Coeur-d’Issoudun; Sacré-Coeur-de-Jésus; Saint-Adalbert; Saint-Adrien-d’Irlande; Saint-Agapit; Saint-Alfred; Saint-Anselme; Saint-Antoine-de-l’Isle-aux-Grues; Saint-Antoine-de-Tilly; Saint-Apollinaire; Saint-Aubert; Saint-Benjamin; Saint-Benoît-Labre; Saint-Bernard; Saint-Camille-de-Lellis; Saint-Charles-de-Bellechasse; Saint-Côme-Linière; Saint-Cyprien; Saint-Cyrille-de-Lessard; Saint-Damase-de-l’Islet; Saint-Damien-de-Buckland; Saint-Édouard-de-Lotbinière; Saint-Elzéar; Saint-Éphrem-de-Beauce; Saint-Évariste-de-Forsyth; Saint-Fabien-de-Panet; Saint-Flavien; Saint-Fortunat; Saint-François-de-la-Rivière-du-Sud; Saint-Frédéric; Saint-Gédéon-de-Beauce; Saint-Georges; Saint-Gervais; Saint-Gilles; Saint-Henri; Saint-Hilaire-de-Dorset; Saint-Honoré-de-Shenley; Saint-Isidore; Saint-Jacques-de-Leeds; Saint-Jacques-le-Majeur-de-Wolfestown; Saint-Janvier-de-Joly; Saint-Jean-de-Brébeuf; Saint-Jean-Port-Joli; Saint-Joseph-de-Beauce; Saint-Joseph-de-Coleraine; Saint-Joseph-des-Érables; Saint-Jules; Saint-Julien; Saint-Just-de-Bretenières; Saint-Lambert-de-Lauzon; Saint-Lazare-de-Bellechasse; Saint-Léon-de-Standon; Saint-Louis-de-Gonzague; Saint-Luc-de-Bellechasse; Saint-Magloire; Saint-Malachie; Saint-Marcel; Saint-Martin; Saint-Michel-de-Bellechasse; Saint-Narcisse-de-Beaurivage; Saint-Nazaire-de-Dorchester; Saint-Nérée-de-Bellechasse; Saint-Odilon-de-Cranbourne; Saint-Omer; Saint-Pamphile; Saint-Patrice-de-Beaurivage; Saint-Paul-de-Montminy; Saint-Philémon; Saint-Philibert; Saint-Pierre-de-Broughton; Saint-Pierre-de-la-Rivière-du-Sud; Saint-Prosper; Saint-Raphaël; Saint-René; Saint-Roch-des-Aulnaies; Saint-Séverin; Saint-Simon-les-Mines; Saint-Sylvestre; Saint-Théophile; Saint-Vallier; Saint-Victor; Saint-Zacharie; Sainte-Agathe-de-Lotbinière; Sainte-Apolline-de-Patton; Sainte-Aurélie; Sainte-Claire; Sainte-Clotilde-de-Beauce; Sainte-Croix; Sainte-Euphémie-sur-Rivière-du-Sud; Sainte-Félicité; Sainte-Hénédine; Sainte-Justine; Sainte-Louise; Sainte-Lucie-de-Beauregard; Sainte-Marguerite; Sainte-Marie; Sainte-Perpétue; Sainte-Praxède; Sainte-Rose-de-Watford; Sainte-Sabine; Saints-Anges; Scott; Thetford Mines; Tourville; Tring-Jonction; Val-Alain; Vallée-Jonction.

Duplessis

Aguanish; Baie-Johan-Beetz; Blanc-Sablon; Bonne-Espérance; Caniapiscau; Côte-Nord-du-Golfe-du-Saint-Laurent; Fermont; Gros-Mécatina; Havre-Saint-Pierre; Kawawachikamach (Naskapi Reserved Land (1-AN)); Lac-Jérôme; Lac-John; Lac-Juillet; Lac-Vacher; Lac-Walker; La Romaine; L’Île-d’Anticosti; Longue-Pointe-de-Mingan; Maliotenam; Matimekosh; Mingan; Natashquan (Municipality); Natashquan (Indian Reserve); Pakuashipi; Petit-Mécatina; Port-Cartier; Rivière-au-Tonnerre; Rivière-Mouchalagane; Rivière-Nipissis; Rivière-Saint-Jean; Saint-Augustin; Schefferville; Sept-Îles; Uashat.

Eeyou Istchee

Chisasibi (Cree Village (1-B Land)); Chisasibi (Cree Reserved Land (1-A)); Eastmain (Cree Village (1-B Land)); Eastmain (Cree Reserved Land (1-A)); Mistissini (Cree Village (1-B Land)); Mistissini (Cree Reserved Land (1-A)); Nemaska (Cree Village (1-B Land)); Nemaska (Cree Reserved Land (1-A)); Oujé-Bougoumou (Cree Reserved Land (1-A)); Waskaganish (Cree Village (1-B Land)); Waskaganish (Cree Reserved Land (1-A)); Waswanipi (Cree Village (1-B Land)); Waswanipi (Cree Reserved Land (1-A)); Wemindji (Cree Village (1-B Land)); Wemindji (Cree Reserved Land (1-A)); Whapmagoostui (Cree Village (1-B Land)); Whapmagoostui (Cree Reserved Land (1-A)).

Gaspésie

Albertville; Amqui; Baie-des-Sables; Bonaventure; Cap-Chat; Caplan; Carleton-sur-Mer; Cascapédia-Saint-Jules; Causapscal; Chandler; Cloridorme; Gaspé; Gesgapegiag; Grand-Métis; Grande-Rivière; Grande-Vallée; Grosses-Roches; Hope; Hope Town; Lac-à-la-Croix; Lac-Alfred; Lac-au-Saumon; Lac-Casault; Lac-Matapédia; La Martre; La Rédemption; L’Ascension-de-Patapédia; Les Méchins; Listuguj; Maria; Marsoui; Matane; Matapédia; Métis-sur-Mer; Mont-Albert; Mont-Alexandre; Mont-Joli; Mont-Saint-Pierre; Murdochville; New Carlisle; New Richmond; Nouvelle; Padoue; Paspébiac; Percé; Petite-Vallée; Pointe-à-la-Croix; Port-Daniel-Gascons; Price; Ristigouche-Partie-Sud-Est; Rivière-à-Claude; Rivière-Bonaventure; Rivière-Bonjour; Rivière-Nouvelle; Rivière-Saint-Jean; Rivière-Vaseuse; Routhierville; Ruisseau-des-Mineurs; Ruisseau-Ferguson; Saint-Adelme; Saint-Alexandre-des-Lacs; Saint-Alexis-de-Matapédia; Saint-Alphonse; Saint-André-de-Restigouche; Saint-Cléophas; Saint-Damase; Saint-Elzéar; Saint-François-d’Assise; Saint-Godefroi; Saint-Jean-de-Cherbourg; Saint-Joseph-de-Lepage; Saint-Léandre; Saint-Léon-le-Grand; Saint-Maxime-du-Mont-Louis; Saint-Moïse; Saint-Noël; Saint-Octave-de-Métis; Saint-René-de-Matane; Saint-Siméon; Saint-Tharcisius; Saint-Ulric; Saint-Vianney; Saint-Zénon-du-Lac-Humqui; Sainte-Angèle-de-Mérici; Sainte-Anne-des-Monts; Sainte-Félicité; Sainte-Flavie; Sainte-Florence; Sainte-Irène; Sainte-Jeanne-d’Arc; Sainte-Madeleine-de-la-Rivière-Madeleine; Sainte-Marguerite-Marie; Sainte-Paule; Sainte-Thérèse-de-Gaspé; Sayabec; Shigawake; Val-Brillant.

Îles-de-la-Madeleine

Les Îles-de-la-Madeleine; Grosse-Île.

Lanaudière

Baie-Atibenne; Baie-de-la-Bouteille; Baie-Obaoca; Berthierville; Charlemagne; Chertsey; Crabtree; Entrelacs; Joliette; La Visitation-de-l’Île-Dupas; Lac-Cabasta; Lac-des-Dix-Milles; Lac-Devenyns; Lac-du-Taureau; Lac-Legendre; Lac-Matawin; Lac-Minaki; Lac-Santé; Lanoraie; L’Assomption; Lavaltrie; L’Épiphanie (Parish); L’Épiphanie (Town); Manawan; Mandeville; Mascouche; Notre-Dame-de-la-Merci; Notre-Dame-de-Lourdes; Notre-Dame-des-Prairies; Rawdon; Repentigny; Saint-Alexis; Saint-Alphonse-Rodriguez; Saint-Ambroise-de-Kildare; Saint-Barthélemy; Saint-Calixte; Saint-Charles-Borromée; Saint-Cléophas-de-Brandon; Saint-Côme; Saint-Cuthbert; Saint-Damien; Saint-Didace; Saint-Donat; Saint-Esprit; Saint-Félix-de-Valois; Saint-Gabriel; Saint-Gabriel-de-Brandon; Saint-Guillaume-Nord; Saint-Ignace-de-Loyola; Saint-Jacques; Saint-Jean-de-Matha; Saint-Liguori; Saint-Lin-Laurentides; Saint-Michel-des-Saints; Saint-Norbert; Saint-Paul; Saint-Pierre; Saint-Roch-de-l’Achigan; Saint-Roch-Ouest; Saint-Sulpice; Saint-Thomas; Saint-Zénon; Sainte-Béatrix; Sainte-Élisabeth; Sainte-Émélie-de-l’Énergie; Sainte-Geneviève-de-Berthier; Sainte-Julienne; Sainte-Marcelline-de-Kildare; Sainte-Marie-Salomé; Sainte-Mélanie; Terrebonne.

Laurentides

Amherst; Arundel; Baie-des-Chaloupes; Barkmere; Blainville; Boisbriand; Bois-des-Filion; Brébeuf; Brownsburg-Chatham; Chute-Saint-Philippe; Deux-Montagnes; Doncaster; Estérel; Ferme-Neuve; Gore; Grenville; Grenville-sur-la-Rouge; Harrington; Huberdeau; Ivry-sur-le-Lac; Kanesatake; Kiamika; La Conception; La Minerve; Labelle; Lac-Akonapwehikan; Lac-Bazinet; Lac-De La Bidière; Lac-de-la-Maison-de-Pierre; Lac-de-la-Pomme; Lac-des-Écorces; Lac-des-Seize-Îles; Lac-Douaire; Lac-du-Cerf; Lac-Ernest; Lachute; Lac-Marguerite; Lac-Oscar; Lac-Saguay; Lac-Saint-Paul; Lac-Supérieur; Lac-Tremblant-Nord; Lac-Wagwabika; La Macaza; Lantier; L’Ascension; Lorraine; Mille-Isles; Mirabel; Montcalm; Mont-Laurier; Mont-Saint-Michel; Mont-Tremblant; Morin-Heights; Nominingue; Notre-Dame-de-Pontmain; Notre-Dame-du-Laus; Oka; Piedmont; Pointe-Calumet; Prévost; Rivière-Rouge; Rosemère; Saint-Adolphe-d’Howard; Saint-Aimé-du-Lac-des-Îles; Saint-André-d’Argenteuil; Saint-Colomban; Saint-Eustache; Saint-Faustin–Lac-Carré; Saint-Hippolyte; Saint-Jérôme; Saint-Joseph-du-Lac; Saint-Placide; Saint-Sauveur; Sainte-Adèle; Sainte-Agathe-des-Monts; Sainte-Anne-des-Lacs; Sainte-Anne-des-Plaines; Sainte-Anne-du-Lac; Sainte-Lucie-des-Laurentides; Sainte-Marguerite-du-Lac-Masson; Sainte-Marthe-sur-le-Lac; Sainte-Sophie; Sainte-Thérèse; Val-David; Val-des-Lacs; Val-Morin; Wentworth; Wentworth-Nord.

Laval

Laval.

Manicouagan

Baie-Comeau; Baie-Trinité; Chute-aux-Outardes; Colombier; Essipit; Forestville; Franquelin; Godbout; Lac-au-Brochet; Les Bergeronnes; Les Escoumins; Longue-Rive; Pessamit; Pointe-aux-Outardes; Pointe-Lebel; Portneuf-sur-Mer; Ragueneau; Rivière-aux-Outardes; Sacré-Coeur; Tadoussac.

Mauricie

Batiscan; Champlain; Charette; Coucoucache; Grandes-Piles; Hérouxville; La Bostonnais; La Tuque; Lac-aux-Sables; Lac-Boulé; Lac-Édouard; Lac-Masketsi; Lac-Normand; Louiseville; Maskinongé; Notre-Dame-de-Montauban; Notre-Dame-du-Mont-Carmel; Obedjiwan; Rivière-de-la-Savane; Saint-Adelphe; Saint-Alexis-des-Monts; Saint-Barnabé; Saint-Boniface; Saint-Édouard-de-Maskinongé; Saint-Élie-de-Caxton; Saint-Étienne-des-Grès; Saint-Justin; Saint-Léon-le-Grand; Saint-Luc-de-Vincennes; Saint-Mathieu-du-Parc; Saint-Maurice; Saint-Narcisse; Saint-Paulin; Saint-Prosper-de-Champlain; Saint-Roch-de-Mékinac; Saint-Sévère; Saint-Séverin; Saint-Stanislas; Saint-Tite; Sainte-Angèle-de-Prémont; Sainte-Anne-de-la-Pérade; Sainte-Geneviève-de-Batiscan; Sainte-Thècle; Sainte-Ursule; Shawinigan; Trois-Rives; Trois-Rivières; Wemotaci; Yamachiche.

Montérégie

Acton Vale; Akwesasne; Ange-Gardien; Beauharnois; Beloeil; Béthanie; Boucherville; Brossard; Calixa-Lavallée; Candiac; Carignan; Chambly; Châteauguay; Contrecoeur; Coteau-du-Lac; Delson; Dundee; Elgin; Franklin; Godmanchester; Havelock; Hemmingford (Township); Hemmingford (Village); Henryville; Hinchinbrooke; Howick; Hudson; Huntingdon; Kahnawake; La Prairie; La Présentation; Lacolle; Léry; Les Cèdres; Les Coteaux; L’Île-Cadieux; L’Île-Perrot; Longueuil; Marieville; Massueville; McMasterville; Mercier; Mont-Saint-Grégoire; Mont-Saint-Hilaire; Napierville; Notre-Dame-de-l’Île-Perrot; Noyan; Ormstown; Otterburn Park; Pincourt; Pointe-des-Cascades; Pointe-Fortune; Richelieu; Rigaud; Rivière-Beaudette; Rougemont; Roxton; Roxton Falls; Saint-Aimé; Saint-Alexandre; Saint-Amable; Saint-Anicet; Saint-Antoine-sur-Richelieu; Saint-Barnabé-Sud; Saint-Basile-le-Grand; Saint-Bernard-de-Lacolle; Saint-Bernard-de-Michaudville; Saint-Blaise-sur-Richelieu; Saint-Bruno-de-Montarville; Saint-Césaire; Saint-Charles-sur-Richelieu; Saint-Chrysostome; Saint-Clet; Saint-Constant; Saint-Cyprien-de-Napierville; Saint-Damase; Saint-David; Saint-Denis-sur-Richelieu; Saint-Dominique; Saint-Édouard; Saint-Étienne-de-Beauharnois; Saint-Georges-de-Clarenceville; Saint-Gérard-Majella; Saint-Hugues; Saint-Hyacinthe; Saint-Isidore; Saint-Jacques-le-Mineur; Saint-Jean-Baptiste; Saint-Jean-sur-Richelieu; Saint-Joseph-de-Sorel; Saint-Jude; Saint-Lambert; Saint-Lazare; Saint-Liboire; Saint-Louis; Saint-Louis-de-Gonzague; Saint-Marcel-de-Richelieu; Saint-Marc-sur-Richelieu; Saint-Mathias-sur-Richelieu; Saint-Mathieu; Saint-Mathieu-de-Beloeil; Saint-Michel; Saint-Nazaire-d’Acton; Saint-Ours; Saint-Patrice-de-Sherrington; Saint-Paul-d’Abbotsford; Saint-Paul-de-l’Île-aux-Noix; Saint-Philippe; Saint-Pie; Saint-Polycarpe; Saint-Rémi; Saint-Robert; Saint-Roch-de-Richelieu; Saint-Sébastien; Saint-Simon; Saint-Stanislas-de-Kostka; Saint-Télesphore; Saint-Théodore-d’Acton; Saint-Urbain-Premier; Saint-Valentin; Saint-Valérien-de-Milton; Saint-Zotique; Sainte-Angèle-de-Monnoir; Sainte-Anne-de-Sabrevois; Sainte-Anne-de-Sorel; Sainte-Barbe; Sainte-Brigide-d’Iberville; Sainte-Catherine; Sainte-Christine; Sainte-Clotilde; Sainte-Hélène-de-Bagot; Sainte-Julie; Sainte-Justine-de-Newton; Sainte-Madeleine; Sainte-Marie-Madeleine; Sainte-Marthe; Sainte-Martine; Sainte-Victoire-de-Sorel; Salaberry-de-Valleyfield; Sorel-Tracy; Terrasse-Vaudreuil; Très-Saint-Rédempteur; Très-Saint-Sacrement; Upton; Varennes; Vaudreuil-Dorion; Vaudreuil-sur-le-Lac; Venise-en-Québec; Verchères; Yamaska.

Montréal

Baie-D’Urfé; Beaconsfield; Côte-Saint-Luc; Dollard-Des Ormeaux; Dorval; Hampstead; Kirkland; L’Île-Dorval; Montréal; Montréal-Est; Montréal-Ouest; Mont-Royal; Pointe-Claire; Sainte-Anne-de-Bellevue; Senneville; Westmount.

Outaouais

Alleyn-et-Cawood; Aumond; Blue Sea; Boileau; Bois-Franc; Bouchette; Bowman; Bristol; Bryson; Campbell’s Bay; Cantley; Cascades-Malignes; Cayamant; Chelsea; Chénéville;

Chichester; Clarendon; Déléage; Denholm; Dépôt-Échouani; Duhamel; Egan-Sud; Fassett; Fort-Coulonge; Gatineau; Gracefield; Grand-Remous; Kazabazua; Kitigan Zibi;

Lac-des-Plages; Lac-Lenôtre; Lac-Moselle; Lac-Nilgaut; Lac-Pythonga; Lac-Rapide; Lac-Sainte-Marie; Lac-Simon; L’Ange-Gardien; La Pêche; L’Île-du-Grand-Calumet; L’Isle-aux-Allumettes; Litchfield; Lochaber; Lochaber-Partie-Ouest; Low; Maniwaki; Mansfield-et-Pontefract; Mayo; Messines; Montcerf-Lytton; Montebello; Montpellier; Mulgrave-et-Derry; Namur; Notre-Dame-de-Bon-Secours; Notre-Dame-de-la-Paix; Notre-Dame-de-la-Salette; Otter Lake; Papineauville; Plaisance; Pontiac; Portage-du-Fort; Rapides-des-Joachims; Ripon; Saint-André-Avellin; Saint-Émile-de-Suffolk; Saint-Sixte; Sainte-Thérèse-de-la-Gatineau; Shawville; Sheenboro; Thorne; Thurso; Val-des-Bois; Val-des-Monts; Waltham.

Québec

Beaupré; Boischatel; Stoneham-et-Tewkesbury; Cap-Santé; Château-Richer; Deschambault-Grondines; Donnacona; Fossambault-sur-le-Lac; Lac-Beauport; Lac-Blanc; Lac-Croche; Lac-Delage; Lac-Jacques-Cartier; Lac-Lapeyrère; Lac-Saint-Joseph; Lac-Sergent; L’Ancienne-Lorette; L’Ange-Gardien; Linton; Neuville; Notre-Dame-des-Anges; Québec; Pont-Rouge; Portneuf; Rivière-à-Pierre; Saint-Alban; Saint-Augustin-de-Desmaures; Saint-Basile; Saint-Casimir; Saint-Ferréol-les-Neiges; Saint-François-de-l’Île-d’Orléans; Saint-Gabriel-de-Valcartier; Saint-Gilbert; Saint-Jean-de-l’Île-d’Orléans; Saint-Joachim; Saint-Laurent-de-l’Île-d’Orléans; Saint-Léonard-de-Portneuf; Saint-Louis-de-Gonzague-du-Cap-Tourmente; Saint-Marc-des-Carrières; Saint-Pierre-de-l’Île-d’Orléans; Saint-Raymond; Saint-Thuribe; Saint-Tite-des-Caps; Saint-Ubalde; Sainte-Anne-de-Beaupré; Sainte-Brigitte-de-Laval; Sainte-Catherine-de-la-Jacques-Cartier; Sainte-Christine-d’Auvergne; Sainte-Famille; Sainte-Pétronille; Sault-au-Cochon; Shannon; Wendake.

Saguenay–Lac-Saint-Jean

Albanel; Alma; Bégin; Belle-Rivière; Chambord; Desbiens; Dolbeau-Mistassini; Ferland-et-Boilleau; Girardville; Hébertville; Hébertville-Station; Labrecque; Lac-Achouakan; Lac-Ashuapmushuan; Lac-Bouchette; Lac-Ministuk; Lac-Moncouche; La Doré; Lalemant; Lamarche; L’Anse-Saint-Jean; Larouche; L’Ascension-de-Notre-Seigneur; Mashteuiatsh; Métabetchouan –Lac-à-la-Croix; Mont-Apica; Mont-Valin; Normandin; Notre-Dame-de-Lorette; Passes-Dangereuses; Péribonka; Petit-Saguenay; Rivière-Éternité; Rivière-Mistassini; Roberval; Saguenay; Saint-Ambroise; Saint-André-du-Lac-Saint-Jean; Saint-Augustin; Saint-Bruno; Saint-Charles-de-Bourget; Saint-David-de-Falardeau; Saint-Edmond-les-Plaines; Saint-Eugène-d’Argentenay; Saint-Félicien; Saint-Félix-d’Otis; Saint-François-de-Sales; Saint-Fulgence; Saint-Gédéon; Saint-Henri-de-Taillon; Saint-Honoré; Saint-Ludger-de-Milot; Saint-Nazaire; Saint-Prime; Saint-Stanislas; Saint-Thomas-Didyme; Sainte-Hedwidge; Sainte-Jeanne-d’Arc; Sainte-Monique; Sainte-Rose-du-Nord.

O.C. 1466-98, s. 24; O.C. 1463-2001, s. 53; O.C. 1470-2002, s. 18; O.C. 1282-2003, s. 6; O.C. 1155-2004, s. 4; O.C. 1249-2005, s. 4; O.C. 1149-2006, s. 18; O.C. 1116-2007, s. 7; O.C. 134-2009, s. 10; O.C. 390-2012, s. 25; O.C. 229-2014, s. 11; I.N. 2015-05-01; I.N. 2015-06-01; O.C. 66-2016, s. 3; O.C. 1182-2017, s. 10.

SCHEDULE III

(s. 399.1R1)

PRESCRIBED MANDATARIES

Administrative Housing Tribunal

Administrative Labour Tribunal

Administrative Tribunal of Québec

Agence du revenu du Québec (or Revenu Québec)

Auditor General of Québec

Autorité des marchés financiers

Autorité des marchés publics

Bibliothèque et Archives nationales du Québec

Bureau d’audiences publiques sur l’environnement

Bureau des enquêtes indépendantes

Caisse de dépôt et placement du Québec

Centre d’acquisitions gouvernementales

Chief electoral officer

Comité de déontologie policière

Commissaire à l’éthique et à la déontologie

Commissaire à la déontologie policière

Commissaire à la lutte contre la corruption

Commissaire au lobbyisme

Commission d’accès à l’information

Commission de l’éthique en science et en technologie

Commission de la capitale nationale du Québec

Commission de la construction du Québec, in respect of supplies related to occupational training, prevention and inspection programs

Commission de la fonction publique

Commission de protection du territoire agricole du Québec

Commission des biens culturels du Québec

Commission des droits de la personne et des droits de la jeunesse

Commission des normes, de l’équité, de la santé et de la sécurité du travail

Commission des services juridiques

Commission des transports du Québec

Commission municipale du Québec

Commission québécoise des libérations conditionnelles

Conseil des arts et des lettres du Québec

Conseil du statut de la femme

Conseil du trésor

Conseil supérieur de l’éducation

Cree Hunters Economic Security Board

Director of Criminal and Penal Prosecutions

École nationale de police du Québec

École nationale des pompiers du Québec

Financement-Québec

Financial Markets Administrative Tribunal

Fondation de la faune du Québec

Fonds d’aide aux actions collectives

French Language Commissioner

Health and Welfare Commissioner

Institut de la statistique du Québec

Institut national d’excellence en santé et en services sociaux

Institut national de santé publique du Québec

Institut national des mines

La Financière agricole du Québec

Local legal aid centres

National Assembly

National Student Ombudsman

Office de la protection du consommateur

Office des personnes handicapées du Québec

Office des professions du Québec

Office franco-québécois pour la jeunesse

Office of the Lieutenant-Governor of Québec

Office Québec-Monde pour la jeunesse

Office québécois de la langue française

Police ethics commissioner

Public Curator of Québec

Public Protector

Québec Research Fund – Health

Québec Research Fund – Nature and Technology

Québec Research Fund – Society and Culture

Régie de l’assurance maladie du Québec

Régie de l’énergie

Régie des alcools, des courses et des jeux

Régie des marchés agricoles et alimentaires du Québec

Régie du bâtiment du Québec

Regional legal aid centres

Retraite Québec

Société d’habitation du Québec

Société de développement des entreprises culturelles, in respect of supplies related to the administration of all its programs, except those related to the management of its real property

Société de financement des infrastructures locales du Québec

Société de l’assurance automobile du Québec

Société des Traversiers du Québec

Société du Plan Nord

Société québécoise de récupération et de recyclage

Société québécoise des infrastructures

Sûreté du Québec

O.C. 1607-92, Sch. III; S.Q. 1992, c. 8, s. 31; S.Q. 1992, c. 24, s. 6; S.Q. 1992, c. 32, s. 43; S.Q. 1992, c. 44, s. 80; S.Q. 1993, c. 26, ss. 27 and 28; S.Q. 1993, c. 39, s. 95; S.Q. 1994, c. 21, s. 50; S.Q. 1995, c. 27, s. 41; S.Q. 1996, c. 35, s. 20; S.Q. 1996, c. 23, ss. 52 and 53; S.Q. 1996, c. 61, s. 157; S.Q. 1997, c. 26, s. 39; S.Q. 1997, c. 27, s. 67; S.Q. 1997, c. 43, s. 851; S.Q. 1997, c. 79, s. 59; S.Q. 1997, c. 83, s. 25; S.Q. 1998, c. 17, s. 64; S.Q. 1998, c. 44, s. 60; S.Q. 1999, c. 89, s. 53; O.C. 1463-2001, s. 54; S.Q. 2002, c. 28, s. 42; O.C. 1282-2003, s. 7; O.C. 1155-2004, s. 5; O.C. 1249-2005, s. 5; O.C. 1149-2006, s. 19; O.C. 1116-2007, s. 8; S.Q. 2008, c. 9, s. 150; S.Q. 2009, c. 53, s. 51; S.Q. 2009, c. 58, s. 185; O.C. 1303-2009, s. 5; S.Q. 2011, c. 16, s. 244; O.C. 390-2012, s. 26; O.C. 701-2013, s. 40; I.N. 2016-01-01 (NCCP); O.C. 66-2016, s. 4; S.Q. 2016, c. 7, s. 149; S.Q. 2017, c. 22, s. 18; O.C. 117-2019, s. 4; O.C. 204-2020, s. 7; S.Q. 2020, c. 2, ss. 1 and 2; S.Q. 2020, c. 19, ss. 28 and 84; O.C. 164-2021, s. 4; O.C. 90-2023, s. 6; O.C. 1726-2023, s. 8.

SCHEDULE IV

(s. 350.52R1)

PRESCRIBED DEVICES

Mini-PC Model AEC-6822 manufactured by AAEON and secured by IBM Canada using a seal containing a unique number and an image identifying Revenu Québec.

O.C. 642-2010, s. 2.

SCHEDULE V

(ss. 350.60.4R3 to 350.60.4R5, 350.60.4R9 to 350.60.4R11, 350.60.4R13, 350.60.4R14, 350.60.5R3 to 350.60.5R5, 350.60.7R3, 350.60.8R2 and 350.60.10R3)

INFORMATION TO BE SENT TO THE MINISTER

The following information is prescribed information:

(1) mention that a transaction-type request is involved;

(2) mention that a document-type request is involved;

(3) mention that a current transaction is involved, if applicable;

(4) mention that a batch of transactions recorded offline is involved, if applicable;

(5) the sector abbreviation for the transaction;

(6) the name of the establishment providing restaurant services under which the operator carries on business, which must, if the operator is a registrant within the meaning of the Act respecting the legal publicity of enterprises (chapter P-44.1), correspond to the name recorded in the enterprise register;

(7) the name under which the person carries on business, which must, if the person is a registrant within the meaning of the Act respecting the legal publicity of enterprises, correspond to the name recorded in the enterprise register;

(8) the name of the person sending the information referred to in section 350.60.10R3 and that corresponds to the name entered in the user account;

(9) the building number, street and postal code of the place where the person carries on business;

(10) the building number and postal code of the establishment providing restaurant services, except in the case of a food truck;

(11) the building number, street, city and postal code of the place where the person carries on business;

(12) the address of the establishment providing restaurant services, except in the case of a food truck;

(13) the person’s telephone number;

(14) the Québec business number assigned to the person under the Act respecting the legal publicity of enterprises;

(15) the operator’s mandatory billing file number;

(16) the person’s mandatory billing file number;

(17) the registration number assigned to the operator pursuant to subsection 1 or 1.5 of section 241 of the Excise Tax Act (R.S.C. 1985, c. E-15);

(18) the registration number assigned to the person pursuant to subsection 1 or 1.5 of section 241 of the Excise Tax Act;

(19) the registration number assigned to the operator pursuant to section 415 or 415.0.6 of the Act;

(20) the registration number assigned to the person pursuant to section 415 or 415.0.6 of the Act;

(21) the type of service offered;

(22) the following in respect of the supply:

(a) a description of each food or beverage or of each property or service being supplied;

(b) the abbreviation of the subsector concerned for each food or beverage or for each property or service being supplied, or mention that the supply is made by the person referred to in section 350.60.5 of the Act;

(c) mention that foods or beverages are covered by an agreement referred to in section 360.60.4R9, if applicable, and the following information:

i. the purpose of the agreement;

ii. the reference number entered on the written agreement or, in the case of a verbal agreement, the name of the recipient;

iii. the actual date of the supply;

iv. the actual or agreed number of persons covered by the supply, as provided for in the agreement;

v. the date on which the last payment of the consideration for the supply becomes payable under the terms of the agreement or the date on which all the consideration becomes payable in that manner, if that date is different from the date on which the agreement was entered into;

(d) mention that foods or beverages or property or services are supplied together for a lump sum, if applicable;

(e) mention that an admission fee or payment of another property or service gives entitlement to one or more beverages, if applicable, and the following information:

i. the number of beverages included;

ii. a description of each beverage included;

(f) if applicable, mention that a discount is given in respect of the supply, and the value of the discount, expressed as a negative amount;

(g) if applicable, mention that service charges apply in respect of the supply, and the amount of the charges;

(h) if applicable, mention that delivery charges apply in respect of the supply, and the amount of the charges;

(i) mention that the amount paid or payable by the recipient in respect of each beverage includes the specific tax to be paid under section 487 of the Act in respect of the beverage, if applicable;

(j) mention that an original invoice containing information that was sent to the Minister has been cancelled, if applicable;

(k) the quantity of each food or beverage or of each property or service being supplied;

(l) the amount paid or payable by the recipient in respect of each food or beverage or of each property or service mentioned in subparagraph a or, if it is provided free of charge, mention to that effect;

(m) the total of the specific tax to be paid under section 487 of the Act in respect of the supply, if applicable, when the amount paid or payable by the recipient in respect of each beverage does not include that tax;

(n) mention that the tax to be paid under the first paragraph of section 16 of the Act, the tax to be paid under subsection 1 of section 165 of the Excise Tax Act and the specific tax to be paid under section 487 of the Act apply in respect of the supply, if applicable;

(23) the value of the consideration paid or payable in respect of the supply;

(24) the total of the goods and services tax paid or payable in respect of the supply;

(25) the total of the tax paid or payable in respect of the supply;

(26) the total amount for the supply that consists of the tax paid or payable, the goods and services tax paid or payable and the value of the consideration paid or payable, in respect of the supply;

(27) if applicable, the positive or negative amount of an adjustment applicable on the amount referred to in subparagraph 26;

(28) if applicable, the total of the amounts referred to in subparagraphs 26 and 27 or, if the amount referred to in subparagraph 27 is negative, the amount that corresponds to the amount by which the amount referred to in subparagraph 26 exceeds the absolute value of the amount referred to in subparagraph 27;

(29) one of the following:

(a) the method of payment used by the recipient to pay the amount determined in subparagraph 28, if applicable, or in subparagraph 26;

(b) mention that the amount determined in subparagraph 28, if applicable, or in subparagraph 26 was charged to the recipient’s account or was paid in part to the operator or the person, the balance being charged to the recipient’s account, if applicable;

(c) the refund method used by the operator or the person to refund the amount determined in subparagraph 38, if applicable, or in subparagraph 36;

(d) mention that payment was not made;

(e) mention that no payment applies to the transaction;

(30) either

(a) mention that payment was made with the recipient’s device using software supplied by the operator or the person; or

(b) mention that subparagraph a does not apply;

(31) the type of service offered in connection with the supply in respect of which an amount is adjusted, refunded or credited;

(32) the following in respect of the supply:

(a) a description of each food or beverage or of each property or service being supplied and in respect of which an amount is adjusted, refunded or credited;

(b) the abbreviation of the subsector concerned for each food or beverage or for each property or service mentioned in subparagraph a, or mention that the supply was made by the person referred to in section 350.60.5 of the Act;

(c) mention that foods or beverages mentioned in subparagraph a were covered by an agreement referred to in section 360.60.4R9, if applicable, and the following information:

i. the purpose of the agreement;

ii. the reference number entered on the written agreement or, in the case of a verbal agreement, the name of the recipient;

iii. the actual date of the supply;

iv. the actual or agreed number of persons covered by the supply, as provided for in the agreement;

v. the date on which the last payment of the consideration for the supply became payable under the terms of the agreement or the date on which all the consideration became payable in that manner, if that date is different from the date on which the agreement was entered into;

(d) mention that foods or beverages or property or services mentioned in subparagraph a were supplied together for a lump sum, if applicable;

(e) mention that an admission fee or payment of another property or service mentioned in subparagraph a gave entitlement to one or more beverages, if applicable, and the following information:

i. the number of beverages included;

ii. a description of each beverage included;

(f) if applicable, mention that a discount that was given in respect of the supply relates to a food or beverage or a property or service mentioned in subparagraph a, and the value of the discount;

(g) if applicable, mention that service charges that were applied in respect of the supply are adjusted, refunded or credited, and the amount of the adjustment, refund or credit, expressed as a negative amount;

(h) if applicable, mention that delivery charges that were applied in respect of the supply are adjusted, refunded or credited, and the amount of the adjustment, refund or credit, expressed as a negative amount;

(i) mention that the amount adjusted, refunded or credited in respect of each beverage includes the refunded amount of the specific tax to be paid under section 487 of the Act, if applicable;

(j) the quantity of each food or beverage or of each property or service mentioned in subparagraph a;

(k) the amount of the adjustment, refund or credit in respect of each food or beverage or of each property or service mentioned in subparagraph a, expressed as a negative amount;

(l) the total refund amount of the specific tax to be paid under section 487 of the Act, if applicable, expressed as a negative amount, when the amount adjusted, refunded or credited in respect of each beverage does not include the refund amount of that tax;

(m) mention that the tax to be paid under the first paragraph of section 16 of the Act, the tax to be paid under subsection 1 of section 165 of the Excise Tax Act and the specific tax to be paid under section 487 of the Act were applied in respect of each food or beverage or of each property or service mentioned in subparagraph a, if applicable;

(33) the amount of the adjustment, refund or credit in respect of the supply, if applicable, expressed as a negative amount;

(34) the amount of the adjustment, refund or credit for the goods and services tax paid or payable, expressed as a negative amount;

(35) the amount of the adjustment, refund or credit for the tax paid or payable, expressed as a negative amount;

(36) the total amount of the adjustment, refund or credit, expressed as a negative amount, that consists of the amount of the adjustment, refund or credit for the tax paid or payable and for the goods and services tax paid or payable and the amount of the adjustment, refund or credit in respect of the supply;

(37) if applicable, the positive or negative amount of an adjustment applicable on the amount referred to in subparagraph 36;

(38) if applicable, the total of the amounts referred to in subparagraphs 36 and 37;

(39) the following mentions in respect of the supply:

(a) a description of each food or beverage or of each property or service being supplied;

(b) the abbreviation of the subsector concerned for each food or beverage or for each property or service being supplied;

(c) mention that foods or beverages are covered by an agreement referred to in section 360.60.4R9, if applicable, and the following information:

i. the purpose of the agreement;

ii. the reference number entered on the written agreement or, in the case of a verbal agreement, the name of the recipient;

iii. the actual or approximate date of the supply;

iv. the actual or approximate number of persons covered by the supply, as provided for in the agreement;

v. the date on which the last payment of the consideration for the supply becomes payable under the terms of the agreement or the date on which all the consideration becomes payable in that manner, if that date is different from the date on which the agreement was entered into;

(d) mention that foods or beverages or property or services are supplied together for a lump sum, if applicable;

(e) mention that an admission fee or payment of another property or service gives entitlement to one or more beverages, if applicable, and the following information:

i. the number of beverages included;

ii. a description of each beverage included;

(f) if applicable, mention that a discount is given in respect of the supply and the value of the discount, expressed as a negative amount or, failing that, an estimate of the value;

(g) if applicable, mention that service charges apply in respect of the supply and the amount of the charges or, failing that, an estimate of the charges;

(h) if applicable, mention that delivery charges apply in respect of the supply and the amount of the charges or, failing that, an estimate of the charges;

(i) mention that the amount paid or payable by the recipient in respect of each beverage includes the specific tax to be paid under section 487 of the Act in respect of the beverage, if applicable;

(j) mention that an estimate containing information that was sent to the Minister has been cancelled, if applicable;

(k) the quantity of each food or beverage or of each property or service being supplied or, failing that, an estimate of the quantity;

(l) the amount paid or payable by the recipient in respect of each food or beverage or of each property or service mentioned in subparagraph a or, failing that, an estimate of the amount or, if the food or beverage or the property or service being supplied is provided free of charge, mention to that effect;

(m) the total of the specific tax to be paid under section 487 of the Act in respect of the supply, if applicable, when the amount relating to each beverage does not include that tax or, failing that, an estimate of the total;

(n) mention that the tax to be paid under the first paragraph of section 16 of the Act, the tax to be paid under subsection 1 of section 165 of the Excise Tax Act and the specific tax to be paid under section 487 of the Act apply in respect of the supply, if applicable;

(40) the value of the consideration for the supply or, failing that, an estimate of the value;

(41) the total of the goods and services tax in respect of the supply or, failing that, an estimate of the total;

(42) the total of the tax in respect of the supply or, failing that, an estimate of the total;

(43) the total amount for the supply that consists of the tax, the goods and services tax and the value of the consideration for the supply or, failing that, an estimate of the total;

(44) if applicable, the positive or negative amount of an adjustment applicable on the amount referred to in subparagraph 43 or, failing that, an estimate of the amount;

(45) if applicable, the total of the amounts referred to in subparagraphs 43 and 44 or, if the amount referred to in subparagraph 44 is negative, the amount that corresponds to the amount by which the amount referred to in subparagraph 43 exceeds the absolute value of the amount referred to in subparagraph 44;

(46) mention that the request corresponds to an agreement referred to in section 350.60.7 of the Act;

(47) mention that, as applicable in respect of an agreement, the entering into, modification or expiry of the agreement is involved;

(48) the date of entering into or modification of the agreement, as applicable;

(49) the date of coming into force of the agreement or of the modification, as applicable;

(50) the date of expiry of the agreement, if applicable;

(51) a description of the property or services ordinarily supplied by the person or the purpose of the agreement modification, as applicable;

(52) the frequency at which the property or services referred to in subparagraph 51 are supplied by the person;

(53) the time of day at which the property or services referred to in subparagraph 51 are supplied by the person;

(54) a description of the property or services supplied by the person;

(55) the unique reference number entered on the written agreement or, for a verbal agreement, the name of the person;

(56) the date or dates of the supply of the property or service by the person;

(57) mention that the request corresponds to the report referred to in section 350.60.10 of the Act;

(58) the date, hour, minute and second appearing on the last document produced by the person referred to in section 350.60.4 or 350.60.5 of the Act, as applicable;

(59) the number identifying the transaction that appears on the document referred to in subparagraph 58;

(60) the following information appearing on the document referred to in subparagraph 58, as applicable:

(a) if the document is an invoice, the reproduction of an invoice or a duplicate relating to an invoice, the amount referred to in subparagraph 26; or

(b) if the document is a credit note, the reproduction of a credit note or a duplicate relating to a credit note, the amount referred to in subparagraph 36;

(61) mention of the year covered by the report;

(62) the total number of transactions recorded by the sales recording system or systems used by the person referred to in subparagraph 8 in the period covered by the report;

(63) the total number of transactions meeting the following conditions:

(a) the transaction relates to a closing receipt, a corrected closing receipt, a credit note or a corrected credit note;

(b) the transaction is conducted in operational mode;

(c) the transaction does not correspond to a transaction referred to in subparagraph c or d of subparagraph 75;

(d) the amount referred to in subparagraph 26 in the case of a closing receipt, or in subparagraph 36 in the case of a credit note, that relates to the transaction, is not equal to zero;

(64) the total of the amounts referred to in subparagraphs 23 and 33, relating to the transactions referred to in subparagraph 63;

(65) the total of the amounts referred to in subparagraphs 24 and 34, relating to the transactions referred to in subparagraph 63;

(66) the total of the amounts referred to in subparagraphs 25 and 35, relating to the transactions referred to in subparagraph 63;

(67) the total of the amounts referred to in subparagraphs 26 and 36, relating to the transactions referred to in subparagraph 63;

(68) the total of the amounts referred to in subparagraphs 27 and 37, relating to the transactions referred to in subparagraph 63;

(69) the total of the amounts referred to in subparagraphs 67 and 68 or, if the amount referred to in subparagraph 68 is negative, the amount that corresponds to the amount by which the amount referred to in subparagraph 67 exceeds the absolute value of the amount referred to in subparagraph 68;

(70) the date, hour, minute and second at which the person referred to in subparagraph 8 connected to the person’s user account;

(71) the date, hour, minute and second at which the report was produced;

(72) the date, hour, minute and second at which the operator or the person sends the required information to the Minister;

(73) the Coordinated Universal Time (UTC- including daylight saving or standard time indicator) relating to the information required under subparagraph 72;

(74) the number identifying the transaction and meeting the following conditions:

(a) it is composed solely of American Standard Code for Information Interchange (ASCII) characters;

(b) it is composed of 1 to 10 characters;

(c) the characters are codes among numbers 45, 46, 48 to 57, 65 to 90 and 97 to 122;

(d) at least one of the characters is a code number from 48 to 57, 65 to 90 or 97 to 122;

(e) it is not used more than once on the same day in relation to the same transaction;

(75) mention that the transaction corresponds, as applicable,

(a) to a reproduction;

(b) to a duplicate;

(c) to a cancelled transaction;

(d) to a transaction for which the recipient left without paying the amount determined in subparagraph 28, if applicable, or in subparagraph 26; or

(e) to an invoice or any other transaction not covered by any of subparagraphs a to d;

(76) mention that the transaction relates, as applicable,

(a) to an original invoice;

(b) to an estimate;

(c) to an agreement referred to in section 350.60.8 of the Act; or

(d) in any other case, to a closing receipt or a credit note;

(77) if the transaction executed by the operator corresponds to a reproduction or a duplicate, the following information:

(a) if the reproduction or duplicate relates to an invoice,

i. the information relating to the initial transaction or, if that transaction has been modified, to the last transaction, that is required under subparagraphs 1, 5, 6, 10, 15, 17, 19, 21 to 30, 72 to 74, 76 and 80; and

ii. the information relating to the reproduction or duplicate that is required under subparagraphs 3, 4, 75, 79, 81 to 86 and 88 to 91;

(b) if the reproduction or duplicate relates to a credit note,

i. the information relating to the initial transaction or, if that transaction has been modified, to the last transaction, that is referred to in subparagraph a of subparagraph 2 of the first paragraph of section 350.60.4R3 and the information that is required under subparagraphs 1, 5, 6, 10, 15, 17, 19, 29 to 38, 72 to 74, 76 and 80; and

ii. the information relating to the reproduction or duplicate that is required under subparagraphs 3, 4, 75, 79, 81 to 86 and 88 to 91;

(78) if the transaction executed by the person corresponds to a reproduction or a duplicate, the following information:

(a) if the reproduction or duplicate relates to an invoice,

i. the information relating to the initial transaction or, if that transaction has been modified, to the last transaction, that is required under subparagraphs 1, 5, 7, 10, 11, 16, 18 to 20, 22 to 30, 72 to 74, 76 and 80; and

ii. the information relating to the reproduction or duplicate that is required under subparagraphs 3, 4, 75, 79, 81 to 85 and 87 to 91;

(b) if the reproduction or duplicate relates to a credit note,

i. the information relating to the initial transaction or, if that transaction has been modified, to the last transaction, that is referred to in subparagraph a of subparagraph 2 of the first paragraph of section 350.60.5R3 and the information that is required under subparagraphs 1, 5, 7, 10, 11, 16, 18 to 20, 29, 30, 32 to 38, 72 to 74, 76 and 80; and

ii. the information relating to the reproduction or duplicate that is required under subparagraphs 3, 4, 75, 79, 81 to 85 and 87 to 91;

(79) in respect of the document, either

(a) mention that it is printed or sent by a technological means, or is both printed and sent by such a means; or

(b) mention that it is not printed or sent by a technological means;

(80) mention that the transaction is conducted in operational mode or, in the case of a transaction conducted in connection with a fictitious supply relating to a training activity, in training mode;

(81) the version identifier, assigned by the developer, of the sales recording system used to record the transaction, that corresponds to the parent version update;

(82) the version identifier, assigned by the developer, of the parent version of the sales recording system used to record the transaction;

(83) the unique identifier, assigned by the Minister, of the version of the sales recording system used to record the transaction;

(84) the code assigned by the Minister at the time of certification of the sales recording system used to record the transaction;

(85) the digital fingerprint of the digital certificate issued by the Minister to the operator who produced the signature referred to in subparagraph 86 or to the person who produced the signature referred to in subparagraph 87, as applicable;

(86) the digital signature of the operator in respect of the transaction or request, as applicable;

(87) the digital signature of the person in respect of the transaction or request, as applicable;

(88) the date, hour, minute and second of the time at which the digital signature referred to in subparagraph 86 or 87 is generated;

(89) the digital signature of the operator or person in respect of the previous transaction;

(90) the unique identifier, assigned by the Minister, of the sales recording system;

(91) the unique identifier, assigned by the Minister, of the developer of the sales recording system;

(92) the unique identifier, assigned by the Minister, of the device used;

(93) the version identifier, assigned by the developer, of the sales recording system used to send the information to the Minister, that corresponds to the parent version update;

(94) the version identifier, assigned by the developer, of the parent version of the sales recording system used to send the information to the Minister;

(95) the unique identifier, assigned by the Minister, of the version of the sales recording system used to send the information to the Minister;

(96) the code assigned by the Minister at the time of certification of the sales recording system used to send the information to the Minister;

(97) the digital fingerprint of the digital certificate issued by the Minister to the operator or the person who produced the signature referred to in subparagraph 98;

(98) the digital signature of the request heading generated by the operator or person signing in with the technological environment designed to receive information that must be sent to the Minister;

(99) mention that the production environment is used to make the request;

(100) mention that the test case number is “000.000”;

(101) mention that the type of device that initialized the request is a sales recording system.

The description of each food or beverage to be provided under subparagraph a of subparagraphs 22, 32 and 39 of the first paragraph may be replaced by

(1) mention that a buffet or salad bar is involved, or other similar mention, if food, a beverage or a combination of food and beverages is made available on a table by the operator for self-service by the recipient; or

(2) mention that a fixed-price menu or a menu of the day is involved if it clearly refers to food, a beverage or a combination of food and beverages specified in a menu or other similar document, kept by the operator, that states the price payable on a specific date.

The description of each beverage to be provided under subparagraph ii of subparagraph e of subparagraphs 22 and 32 of the first paragraph may be replaced by a mention that a drink, bottle or glass is involved, or other similar mention, if it refers to a beverage that is clearly described in a menu or other similar document, kept by the operator, that states the price payable on a specific date.

O.C. 1456-2023, s. 3.

SCHEDULE VI

(ss. 350.60.4R5, 350.60.4R8, 350.60.4R9, 350.60.4R11 to 350.60.4R13, 350.60.4R14, 350.60.5R5, 350.60.5R8, 350.60.6R1, 350.60.9R2 and 350.60.10R1)

INFORMATION AN INVOICE, CREDIT NOTE OR REPORT MUST CONTAIN

The following information is prescribed information:

(1) the name of the establishment providing restaurant services under which the operator carries on business, which must, if the operator is a registrant within the meaning of the Act respecting the legal publicity of enterprises (chapter P-44.1), correspond to the name recorded in the enterprise register;

(2) the name under which the person carries on business, which must, if the person is a registrant within the meaning of the Act respecting the legal publicity of enterprises, correspond to the name recorded in the enterprise register;

(3) the address of the establishment providing restaurant services, except in the case of a food truck;

(4) the date, hour, minute and second at which the operator or the person sends the required information to the Minister;

(5) the date on which the credit note is issued, if the date differs from the date referred to in subparagraph 4;

(6) the date on which the invoice is prepared;

(7) the number identifying the relevant transaction;

(8) the unique invoice identification number;

(9) mention that the meal is ordered using a digital platform, if applicable;

(10) the following in respect of the supply:

(a) a description of each food or beverage or of each property or service being supplied;

(b) mention that foods or beverages are covered by an agreement referred to in section 360.60.4R9, if applicable, and the following information:

i. the purpose of the agreement;

ii. the reference number entered on the written agreement or, in the case of a verbal agreement, the name of the recipient;

iii. the actual date of the supply;

iv. the actual or agreed number of persons covered by the supply, as provided for in the agreement;

v. the date on which the last payment of the consideration for the supply becomes payable under the terms of the agreement or the date on which all the consideration becomes payable in that manner, if that date is different from the date on which the agreement was entered into;

(c) mention that foods or beverages or property or services are supplied together for a lump sum, if applicable;

(d) mention that an admission fee or payment of another property or service gives entitlement to one or more beverages, if applicable, and the following information:

i. the number of beverages included;

ii. a description of each beverage included;

(e) if applicable, mention that a discount is given in respect of the supply and the value of the discount, expressed as a negative amount;

(f) if applicable, mention that service charges apply in respect of the supply, and the amount of the charges;

(g) if applicable, mention that delivery charges apply in respect of the supply, and the amount of the charges;

(h) mention that the amount paid or payable by the recipient in respect of each beverage includes the specific tax to be paid under section 487 of the Act in respect of the beverage, if applicable;

(i) mention that an original invoice containing information that was sent to the Minister has been cancelled, if applicable;

(j) the quantity of each food or beverage or of each property or service being supplied;

(k) the amount paid or payable by the recipient in respect of each food or beverage or of each property or service mentioned in subparagraph a or, if it is provided free of charge, mention to that effect;

(l) the total of the specific tax to be paid under section 487 of the Act in respect of the supply, if applicable, when the amount paid or payable by the recipient in respect of each beverage does not include that tax;

(m) mention that the tax to be paid under the first paragraph of section 16 of the Act, the tax to be paid under subsection 1 of section 165 of the Excise Tax Act (R.S.C. 1985, c. E-15) and the specific tax to be paid under section 487 of the Act apply in respect of the supply, if applicable;

(11) mention that the meal in respect of which an amount is adjusted, refunded or credited was ordered using a digital platform, if applicable;

(12) the following in respect of the supply:

(a) a description of each food or beverage or of each property or service being supplied and in respect of which an amount is adjusted, refunded or credited;

(b) mention that foods or beverages mentioned in subparagraph a were covered by an agreement referred to in section 360.60.4R9, if applicable, and the following information:

i. the purpose of the agreement;

ii. the reference number entered on the written agreement or, in the case of a verbal agreement, the name of the recipient;

iii. the actual date of the supply;

iv. the actual or agreed number of persons covered by the supply, as provided for in the agreement;

v. the date on which the last payment of the consideration for the supply became payable under the terms of the agreement or the date on which all the consideration became payable in that manner, if that date is different from the date on which the agreement was entered into;

(c) mention that foods or beverages or property or services mentioned in subparagraph a were supplied together for a lump sum, if applicable;

(d) mention that an admission fee or payment of another property or service mentioned in subparagraph a gave entitlement to one or more beverages, if applicable, and the following information:

i. the number of beverages included;

ii. a description of each beverage included;

(e) if applicable, mention that a discount that was given in respect of the supply relates to a food or beverage or a property or service mentioned in subparagraph a, and the value of the discount;

(f) if applicable, mention that service charges that were applied in respect of the supply are adjusted, refunded or credited, and the amount of the adjustment, refund or credit, expressed as a negative amount;

(g) if applicable, mention that delivery charges that were applied in respect of the supply are adjusted, refunded or credited, and the amount of the adjustment, refund or credit, expressed as a negative amount;

(h) mention that the amount adjusted, refunded or credited in respect of each beverage includes the refunded amount of the specific tax to be paid under section 487 of the Act, if applicable;

(i) the quantity of each food or beverage or of each property or service mentioned in subparagraph a;

(j) the amount of the adjustment, refund or credit in respect of each food or beverage or of each property or service mentioned in subparagraph a, expressed as a negative amount;

(k) the total refund amount of the specific tax to be paid under section 487 of the Act, if applicable, expressed as a negative amount, when the amount adjusted, refunded or credited in respect of each beverage does not include the refund amount of that tax;

(l) mention that the tax to be paid under the first paragraph of section 16 of the Act, the tax to be paid under subsection 1 of section 165 of the Excise Tax Act and the specific tax to be paid under section 487 of the Act was applied in respect of each food or beverage or of each property or service mentioned in subparagraph a, if applicable;

(13) the value of the consideration paid or payable in respect of the supply;

(14) the amount of the adjustment, refund or credit in respect of the supply, if applicable, expressed as a negative amount;

(15) the registration number assigned to the operator or the person pursuant to subsection 1 or 1.5 of section 241 of the Excise Tax Act;

(16) the registration number assigned to the operator or the person pursuant to section 415 or 415.0.6 of the Act;

(17) if applicable, either

(a) mention that no payment applies to the supply or no payment has been made; or

(b) mention of the method of payment used by the recipient to pay the amount determined in subparagraph 26, if applicable, or in subparagraph 24;

(18) the refund method used by the operator or the person to refund the amount determined in subparagraph 31, if applicable, or in subparagraph 29;

(19) the information to be provided under paragraph 3 of section 449R1;

(20) the total amount paid or payable for the supply;

(21) a transversal row of equal signs (=) immediately preceding the information required under subparagraphs 22 to 43;

(22) the total of the goods and services tax paid or payable in respect of the supply;

(23) the total of the tax paid or payable in respect of the supply;

(24) the total amount for the supply that consists of the tax paid or payable, the goods and services tax paid or payable and the value of the consideration paid or payable, in respect of the supply;

(25) if applicable, the positive or negative amount of an adjustment applicable on the amount referred to in subparagraph 24;

(26) if applicable, the total of the amounts referred to in subparagraphs 24 and 25 or, if the amount referred to in subparagraph 25 is negative, the amount that corresponds to the amount by which the amount referred to in subparagraph 24 exceeds the absolute value of the amount referred to in subparagraph 25;

(27) the amount of the adjustment, refund or credit for the goods and services tax paid or payable, expressed as a negative amount;

(28) the amount of the adjustment, refund or credit for the tax paid or payable, expressed as a negative amount;

(29) the total amount of the adjustment, refund or credit, expressed as a negative amount, that consists of the amount of the adjustment, refund or credit for the tax paid or payable and for the goods and services tax paid or payable and the amount of the adjustment, refund or credit in respect of the supply;

(30) if applicable, the positive or negative amount of an adjustment applicable on the amount referred to in subparagraph 29;

(31) if applicable, the total of the amounts referred to in subparagraphs 29 and 30;

(32) in the case of a fictitious supply relating to a training activity, mention that a training document is involved;

(33) in the case of a reproduction or a duplicate, mention to that effect;

(34) in the case of a fictitious supply relating to a training activity or of a duplicate, mention that the document must not be provided to a recipient;

(35) one of the following, as applicable:

(a) mention that an original invoice is involved;

(b) mention that a revised original invoice is involved;

(c) mention that a credit note is involved;

(d) mention that payment was received by the operator or the person;

(e) mention that the amount determined in subparagraph 26, if applicable, or in subparagraph 24 was charged to the recipient’s account;

(36) in the case of a revised original invoice, mention of the number of previously produced invoices it replaces;

(37) in the case of a corrected closing receipt or a corrected credit note, mention to that effect;

(38) in the case of a document that is both printed and sent by a technological means, mention on the document sent by such a means that an electronic copy is involved;

(39) a two-dimensional QR barcode containing a hyperlink that must begin by “https://qr.mev-web.ca?f=”, be followed by the following information which must appear concatenated in that order and, if the document is sent by a technological means, be followed by such a clickable hyperlink:

(a) in the case of an invoice provided by the operator, the information under subparagraphs 85, 72, 24 to 26, 28, 17, 19, 75, 80, 86, 89 and 74 of the first paragraph of Schedule V that is required under subparagraph 1 of the first paragraph of section 350.60.4R3, the first paragraph of section 350.60.4R10, subparagraph 2 of the third paragraph of that section 350.60.4R10 or subparagraph 1 of the second paragraph of section 350.60.4R13, as applicable;

(b) in the case of an invoice provided by the person, the information under subparagraphs 85, 72, 24 to 26, 28, 18, 20, 75, 80, 87, 89 and 74 of the first paragraph of Schedule V that is required under subparagraph 1 of the first paragraph of section 350.60.5R3;

(c) in the case of a credit note issued by the operator, the information under subparagraphs 85, 72, 34 to 36, 38, 17, 19, 75, 80, 86, 89 and 74 of the first paragraph of Schedule V that is required under subparagraph 2 of the first paragraph of section 350.60.4R3;

(d) in the case of a credit note issued by the person, the information under subparagraphs 85, 72, 34 to 36, 38, 18, 20, 75, 80, 87, 89 and 74 of the first paragraph of Schedule V that is required under subparagraph 2 of the first paragraph of section 350.60.5R3;

(40) the date, hour, minute and second of the time at which the Minister processes the information sent by the sales recording system and, if the Coordinated Universal Time (UTC) of the sales recording system does not correspond to – 5 h, the mention “UTC –05:00”;

(41) the number assigned by the Minister to the transaction;

(42) the unique identifier, assigned by the Minister, of the device used to produce the document;

(43) a transversal row of equal signs (=) immediately following the information required under subparagraphs 21 to 42;

(44) if the document corresponds to a reproduction, the following information:

(a) in the case of the reproduction of an invoice referred to in any of sections 350.60.4R8, 350.60.4R9 and 350.60.4R13, the information relating to the invoice that is required under subparagraphs 1, 3, 4, 7, 9, 10, 13, 15 to 17, 21 to 26, 35 to 37 and 43 and the information relating to the reproduction that is required under subparagraphs 33 and 38 to 42;

(b) in the case of the reproduction of an invoice referred to in section 350.60.5R8, the information relating to the invoice that is required under subparagraphs 2 to 4, 7, 10, 13, 15 to 17, 21 to 26, 35 to 37 and 43 and the information relating to the reproduction that is required under subparagraphs 33 and 38 to 42;

(c) in the case of the reproduction of a credit note referred to in section 350.60.4R8, the information relating to the credit note that is required under subparagraphs 1, 3 to 5, 7, 11, 12, 14 to 16, 18, 19, 21, 27 to 31, 35, 37 and 43 and the information relating to the reproduction that is required under subparagraphs 33 and 38 to 42;

(d) in the case of the reproduction of a credit note referred to in section 350.60.5R8, the information relating to the credit note that is required under subparagraphs 2 to 5, 7, 12, 14 to 16, 18, 19, 21, 27 to 31, 35, 37 and 43 and the information relating to the reproduction that is required under subparagraphs 33 and 38 to 42;

(45) the name of the person referred to in section 350.60.4 or 350.60.5 of the Act, as applicable, who produces the report referred to in section 350.60.10 of the Act and that corresponds to the user account name;

(46) the mention “dernier document”, followed by the following information relating to the last document produced by the person referred to in section 350.60.4 or 350.60.5 of the Act, as applicable:

(a) the number identifying the transaction and appearing on the last document;

(b) either of the following appearing on the last document:

i. if the last document is an invoice, the reproduction of an invoice or a duplicate relating to an invoice, the amount referred to in subparagraph 24;

ii. if the last document is a credit note, the reproduction of a credit note or a duplicate relating to a credit note, the amount referred to in subparagraph 29;

(c) mention that the last document was printed or sent by a technological means, or was both printed and sent by such a means;

(d) if the last document was sent by a technological means, either the first 4 characters of the recipient’s email address followed by 6 asterisks (*), or 6 asterisks (*) followed by the last 4 digits of the recipient’s telephone number;

(e) the date, hour, minute and second, appearing on the last document, at which the information referred to in subparagraph 1 of the first, second or fourth paragraph of section 350.60.4 of the Act or in subparagraph 1 of the first or second paragraph of section 350.60.5 of the Act, as applicable, was sent to the Minister;

(f) the date, hour, minute and second at which the Minister processed the transaction relating to the last document;

(g) the number assigned by the Minister to the transaction and appearing on the last document;

(47) the mention “sommaire des ventes”, followed by the following information relating to the sales summary of the person referred to in section 350.60.4 or 350.60.5 of the Act, as applicable, beginning on 1 January of the year:

(a) mention of the year concerned;

(b) the total number of transactions recorded by the sales recording system or systems used by the person referred to in subparagraph 45 in the year covered by the report;

(c) the total number of transactions meeting the following conditions:

i. the transaction relates to a closing receipt, a corrected closing receipt, a credit note or a corrected credit note;

ii. the transaction is conducted in operational mode;

iii. the transaction does not correspond to a transaction referred to in subparagraph c or d of subparagraph 75 of the first paragraph of Schedule V;

iv. the amount referred to in subparagraph 26 of the first paragraph of Schedule V in the case of a closing receipt, or in subparagraph 36 of the first paragraph of that Schedule in the case of a credit note, that relates to the transaction, is not equal to zero;

(d) the amount determined in subparagraph 64 of the first paragraph of Schedule V;

(e) the amount determined in subparagraph 65 of the first paragraph of Schedule V;

(f) the amount determined in subparagraph 66 of the first paragraph of Schedule V;

(g) the amount determined in subparagraph 67 of the first paragraph of Schedule V;

(h) the amount determined in subparagraph 68 of the first paragraph of Schedule V;

(i) the amount determined in subparagraph 69 of the first paragraph of Schedule V;

(48) the mention “appareil”, followed by the following information relating to the device and the sales recording system used:

(a) the unique identifier, assigned by the Minister, of the device referred to in section 350.60.10 of the Act;

(b) the unique identifier, assigned by the Minister, of the sales recording system used;

(c) the version identifier, assigned by the developer, of the sales recording system that corresponds to the parent version update;

(49) the mention “dates”, followed by the following information relating to the production of the report:

(a) the date, hour, minute and second at which the person referred to in subparagraph 45 connected to the person’s user account;

(b) the date, hour, minute and second at which the report was produced;

(50) a two-dimensional QR barcode that must include the following information, which must appear concatenated in that order:

(a) the information required under subparagraphs 15, 16 and 45 and the information required under subparagraphs a, b and e of subparagraph 46, subparagraphs a to i of subparagraph 47, subparagraphs a to c of subparagraph 48 and subparagraphs a and b of subparagraph 49;

(b) the digital signature generated by the sales recording system in respect of the report;

(c) the digital fingerprint of the digital certificate issued by the Minister to the person who produced the signature referred to in subparagraph b.

The description of each food or beverage to be provided under subparagraph a of subparagraphs 10 and 12 of the first paragraph may be replaced by

(1) a mention that a buffet or salad bar is involved, or other similar mention, if food, a beverage or a combination of food and beverages is made available on a table by the operator for self-service by the recipient; or

(2) a mention that a fixed-price menu or a menu of the day is involved if it clearly refers to food, a beverage or a combination of food and beverages specified in a menu or other similar document, kept by the operator, that states the price payable on a specific date.

The description of each beverage to be provided under subparagraph ii of subparagraph d of subparagraphs 10 and 12 of the first paragraph may be replaced by a mention that a drink, bottle or glass is involved, or other similar mention, if it refers to a beverage that is clearly described in a menu or other similar document, kept by the operator, that states the price payable on a specific date.

O.C. 1456-2023, s. 3.

TRANSITIONAL

2010

(O.C. 642-2010) SECTION 5. Sections 350.51R6, 350.51R7, 350.52R1 to 350.52R3, 350.53R1 to 350.53R4, 350.54R1 to 350.54R3 and 350.55R1 of the Regulation, enacted by section 1, and Schedule IV to the Regulation, enacted by section 2, come into force on 1 November 2011 or on the earliest of the dates set in accordance with the following paragraphs a to c in respect of each operator of an establishment providing restaurant services to which the paragraphs apply, if the date precedes 1 November 2011:

(a) the date on which an operator activates in an establishment, after 31 August 2010, a device referred to in section 350.52 of the Act respecting the Québec sales tax (chapter T-0.1), in respect of that establishment;

(b) the date on which an operator makes the first supply of a meal in an establishment if the supply is made after 31 August 2010 and is the first supply made in connection with the operation of the establishment, in respect of that establishment; or

(c) the date that is 60 days after the date of a notice sent to an operator of an establishment providing restaurant services to the effect that the operator committed an offence against a fiscal law after 20 April 2010.

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