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

Section 350.60.4r11 Disposition versions

2023-11-01

350.60.4R11. If, in connection with a particular transaction, information referred to in the second paragraph of section 350.60.4R9 is erroneous or incomplete, or was omitted, and the particular transaction does not correspond to a closing receipt, the following rules apply:

(1)  in the case of information to be sent under subparagraph a of subparagraph 1 of the second paragraph of section 350.60.4R9 or subparagraph ii of subparagraph b of that subparagraph 1, the operator of the establishment providing restaurant services must, without delay after becoming aware of the information,

(a)  send the information required under subparagraphs 23, 72 and 74 of the first paragraph of Schedule V that relates to the particular transaction and allows the Minister to identify it;

(b)  send the information referred to in the first paragraph of section 350.60.4R10, after making the necessary corrections; and

(c)  provide an invoice to the recipient containing the information referred to in section 350.60.4R12;

(2)  in the case of information to be sent under subparagraph i of subparagraph b of subparagraph 1 of the second paragraph of section 350.60.4R9, the operator must, without delay after becoming aware of the information,

(a)  send the information required under subparagraphs 40, 72 and 74 of the first paragraph of Schedule V that relates to the particular transaction and allows the Minister to identify it; and

(b)  send the information referred to in the second paragraph of section 350.60.4R10, after making the necessary corrections.

If, in connection with a particular transaction, information referred to in the second paragraph of section 350.60.4R9 is erroneous or incomplete, or was omitted, and the particular transaction corresponds to a closing receipt, the operator must,

(1)  without delay after becoming aware of the information,

(a)  send the information required under subparagraphs 23, 72 and 74 of the first paragraph of Schedule V that relates to the particular transaction and allows the Minister to identify it;

(b)  send the information required under subparagraphs 1, 5, 6, 10, 15, 17, 19, 21 to 30, 75 and 76 of the first paragraph of Schedule V; the information must be identical to the information already sent at the time of the particular transaction; and

(c)  send the information required under subparagraphs 3, 4, 72 to 74, 79 to 86 and 88 to 91 of the first paragraph of Schedule V that relates to the new transaction; and

(2)  immediately after the new transaction referred to in subparagraph 1,

(a)  send the information required under subparagraphs 23, 72 and 74 of the first paragraph of Schedule V that is referred to in subparagraphs b and c of subparagraph 1 and allows the Minister to identify the new transaction referred to in that subparagraph 1;

(b)  send the information referred to in the first paragraph of section 350.60.4R10, after making the necessary corrections; and

(c)  provide an invoice to the recipient containing the information referred to in section 350.60.4R12.

For the purposes of the first and second paragraphs, at the time the information is sent, the transaction header must contain the information required under subparagraphs 17, 19 and 90 to 101 of the first paragraph of Schedule V.

For the purposes of subparagraph b of subparagraph 1 of the second paragraph, the amounts referred to in subparagraphs 23 to 28 of the first paragraph of Schedule V must be expressed as negative amounts, except if the amount referred to in subparagraph 27 is negative, in which case it must be expressed as a positive amount.

The second paragraph does not apply if the information is erroneous information and relates to an amount charged or collected as or on account of tax in excess of the tax collectible or the tax calculated on the consideration for a supply, or on a portion of the consideration, that is later reduced.

For the purposes of this section, information that does not appear in the appropriate place in the sales recording system is deemed not to have been sent to the Minister.

O.C. 1456-2023, s. 2.