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

Section 350.60.4r1 Disposition versions

2023-11-01

350.60.4R1. For the purposes of this section, sections 350.60.4R2 to 350.60.4R14, and Schedules V and VI where those Schedules apply in respect of the operator of an establishment providing restaurant services,

“closing receipt” means

(1)  either of the following invoices:

(a)  an invoice produced when the amount determined in subparagraph 28 of the first paragraph of Schedule V, if applicable, or in subparagraph 26 of that first paragraph was paid to the operator, was charged to the recipient’s account, or was paid in part to the operator, the balance being charged to the recipient’s account;

(b)  an invoice produced before payment to the operator, in connection with the supply of a beverage provided without food in a place referred to in the second paragraph of section 350.60.4 of the Act, if the invoice contains a mention that the method of payment is unknown; or

(2)  a transaction executed after the production of an original invoice to indicate the method of payment used by the recipient to pay the amount determined in subparagraph 28 of the first paragraph of Schedule V, if applicable, or in subparagraph 26 of that first paragraph, or to indicate that the amount was charged to the recipient’s account or was paid in part to the operator, the balance being charged to the recipient’s account;

“goods and services tax paid or payable” means the tax that has become payable or, if it has not become payable, has been paid under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15);

“original invoice” means an invoice produced before payment, other than an invoice described in subparagraph b of paragraph 1 of the definition of “closing receipt”;

“sales recording system” means a device containing software previously certified by the Minister and the version used is permitted by the Minister;

“tax paid or payable” means the tax that has become payable or, if it has not become payable, has been paid.

O.C. 1456-2023, s. 2.