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

Section 350.51r7.2 Disposition versions

2017-04-12

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.

2016-02-01

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 241(1) of the Excise Tax Act (R.S.C. 1985, c. E-15);

(8)  the registration number assigned to the operator pursuant to section 415 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.