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

Section 201r1 Disposition versions

2012-09-01

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.