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T-0.1, r. 2 - Regulation respecting the Québec sales tax
Section 350.60.4r4
Disposition versions
350.60.4R4. If, in connection with the supply of a meal, property or service, information referred to in subparagraph 1 of the first paragraph of section 350.60.4R3 was sent to the Minister by the operator of an establishment providing restaurant services, no invoice was produced by the operator, and information must be added, modified or deleted in respect of the transaction, the operator must
(1) send the information required under subparagraphs 23, 72 and 74 of the first paragraph of Schedule V that was sent at the time of the transaction and allows the Minister to identify it; and
(2) send the information referred to in subparagraph 1 of the first paragraph of section 350.60.4R3, after making the necessary modifications.
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.
