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

Section 350.60.4r6 Disposition versions

2023-11-01

350.60.4R6. The prescribed time at which the operator of an establishment providing restaurant services is to send the information referred to in the first paragraph of section 350.60.4R3 to the Minister is the time that occurs, as applicable,

(1)  for the purposes of subparagraph 1 of the first or second paragraph of section 350.60.4 of the Act and subject to paragraph 3, without delay after becoming aware of information relating to the supply;

(2)  for the purposes of subparagraph 1 of the fourth paragraph of section 350.60.4 of the Act and subject to paragraph 3, without delay after the information is entered or, if a debit note is issued to the operator, without delay after the debit note is received; and

(3)  in the case referred to in the fourth paragraph of section 350.60.4R8, within 48 hours after the time referred to in subparagraph 72 of the first paragraph of Schedule V.

O.C. 1456-2023, s. 2.