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

Section 350.51r3 Disposition versions

2016-02-01

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.

2012-09-01

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 as declared to the enterprise registrar or, if no name has been so declared, the name under which the establishment 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.