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

Section 350.60.4r5 Disposition versions

2023-11-01

350.60.4R5. If, in connection with a particular transaction, information to be sent under the first paragraph of section 350.60.4R3 was omitted, or is described in the second paragraph, the following rules apply:

(1)  if the particular transaction corresponds to the production of an original invoice, 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 subparagraph 1 of the first paragraph of section 350.60.4R3, after making the necessary corrections; and

(c)  subject to the fourth paragraph, provide an invoice to the recipient containing the information referred to in section 350.60.4R8;

(2)  if the particular transaction corresponds to a closing receipt,

(a)  the operator must, without delay after becoming aware of the information,

i.  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;

ii.  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

iii.  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

(b)  the operator must, immediately after the new transaction referred to in subparagraph a,

i.  send the information required under subparagraphs 23, 72 and 74 of the first paragraph of Schedule V that is referred to in subparagraphs ii and iii of subparagraph a and allows the Minister to identify the new transaction referred to in that subparagraph a;

ii.  send the information referred to in subparagraph 1 of the first paragraph of section 350.60.4R3, after making the necessary corrections; and

iii.  provide an invoice to the recipient containing the information referred to in subparagraph 1 of the first paragraph of section 350.60.4R8, if the recipient is present;

(3)  if the particular transaction corresponds to the production of a credit note or relates to the issue of a debit note,

(a)  the operator must, without delay after becoming aware of the information,

i.  send the information required under subparagraphs 33, 72 and 74 of the first paragraph of Schedule V that relates to the particular transaction and allows the Minister to identify it;

ii.  send the information required under subparagraphs 1, 5, 6, 10, 15, 17, 19, 29 to 38, 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

iii.  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

(b)  the operator must, immediately after the new transaction referred to in subparagraph a,

i.  send the information required under subparagraphs 33, 72 and 74 of the first paragraph of Schedule V that is referred to in subparagraphs ii and iii of subparagraph a and allows the Minister to identify the new transaction referred to in that subparagraph a;

ii.  send the information referred to in subparagraph b of subparagraph 2 of the first paragraph of section 350.60.4R3, after making the necessary corrections; and

iii.  if applicable, issue a credit note to the recipient containing the information referred to in subparagraph 2 of the first paragraph of section 350.60.4R8 if the recipient is present.

Information to which the first paragraph refers is

(1)  erroneous or incomplete information; or

(2)  information referred to in subparagraph a or b of subparagraph 29 of the first paragraph of Schedule V if, after the production of an original invoice, the amount determined in subparagraph 28 of that first paragraph, 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, as applicable.

For the purposes of the first paragraph, 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.

The operator is not required to again provide the recipient with an invoice when subparagraphs a and b of subparagraph 1 of the first paragraph apply solely because of information referred to in subparagraph 2 of the second paragraph.

For the purposes of subparagraph ii of subparagraph a of subparagraph 2 of the first 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.

For the purposes of subparagraph ii of subparagraph a of subparagraph 3 of the first paragraph, the amounts referred to in subparagraphs 33 to 38 of the first paragraph of Schedule V must be expressed as positive amounts, except if the amount referred to in subparagraph 37 is positive, in which case it must be expressed as a negative amount.

Subparagraph 2 of the first paragraph does not apply if the information is erroneous information referred to in subparagraph 1 of the second paragraph 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.