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

Section 201r5 Disposition versions

2017-04-12

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.

2012-09-01

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, the name under which he does business or the name of his authorized mandatary or representative;

(3)  the terms of payment; and

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

O.C. 1607-92, s. 201R5.