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

Section 350.60.4r13 Disposition versions

2023-11-01

350.60.4R13. For the purposes of the first paragraph of section 350.60.4 of the Act, a supply by the operator of an establishment providing restaurant services of a beverage provided without food in a place referred to in the second paragraph of that section is a prescribed case.

In the case described in the first paragraph, the following rules apply:

(1)  for the purposes of subparagraph 1 of the first paragraph of section 350.60.4 of the Act, the prescribed information to be sent to the Minister by the operator is the information required under subparagraphs 1, 3 to 6, 10, 15, 17, 19, 21 to 30, 72 to 77, 79 to 86 and 88 to 91 of the first paragraph of Schedule V;

(2)  for the purposes of subparagraph 2 of the first paragraph of section 350.60.4 of the Act,

(a)  the prescribed information an invoice must contain is the information required under subparagraphs 1, 3, 4, 7, 9, 10, 13, 15 to 17, 21 to 26 and 32 to 44 of the first paragraph of Schedule VI; and

(b)  the invoice must be provided to the recipient at the time the beverage is provided or, if later, at the time payment of the beverage is required.

The prescribed time at which the operator is to send the information referred to in subparagraph 1 of the second paragraph to the Minister is the time that occurs, as applicable,

(1)  subject to subparagraphs 2 and 3, without delay after becoming aware of information relating to the supply;

(2)  in the case referred to in the fifth paragraph and subject to subparagraph 3, without delay after the information is entered; and

(3)  in the case described in the seventh paragraph, within 48 hours after the time referred to in subparagraph 72 of the first paragraph of Schedule V.

For the purposes of subparagraph a of subparagraph 2 of the second paragraph, the information required under subparagraphs 21 to 26 and 32 to 43 of the first paragraph of Schedule VI must appear in that order on the invoice.

Despite subparagraph a of subparagraph 29 of the first paragraph of Schedule V mentioned in subparagraph 1 of the second paragraph, the operator may send the Minister a mention that the method of payment is unknown, when the operator provides an invoice to the recipient before payment is received.

Despite subparagraph 17 of the first paragraph of Schedule VI mentioned in subparagraph a of subparagraph 2 of the second paragraph, if pursuant to the fourth paragraph the operator sends the Minister a mention that the method of payment is unknown, the information required under that subparagraph 17 must be replaced by a mention to that effect.

Despite subparagraph 2 of the second paragraph, the information required under subparagraphs 40 and 41 of the first paragraph of Schedule VI need not be indicated on the invoice if, for a reason beyond the operator’s control, the sales recording system cannot receive it, in which case the information missing on the invoice must be replaced by a mention that a communication problem has occurred.

Section 350.60.4R2, the second and fourth paragraphs of section 350.60.4R3 and section 350.60.4R7 apply to this section, with the necessary modifications.

O.C. 1456-2023, s. 2.