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

Section 350.51r9 Disposition versions

2012-09-01

350.51R9. Where the operator of an establishment providing restaurant services makes a supply of meals to be consumed by a group of persons pursuant to a written agreement relating to the supply, the operator may, as soon as possible after the group event, provide an invoice insofar as it is provided to the recipient with another document requesting payment; the operator is to retain a copy of the invoice and other document with the written agreement.

O.C. 642-2010, s. 1.