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

Section 201r3 Disposition versions

2012-09-01

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.