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

Section 350.60.5r1 Disposition versions

2023-11-01

350.60.5R1. For the purposes of this section, sections 350.60.5R2 to 350.60.5R8, and Schedules V and VI, where those Schedules apply in respect of a person referred to in section 350.60.5 of the Act,

“closing receipt” means

(1)  an invoice produced when the amount determined in subparagraph 28 of the first paragraph of Schedule V, if applicable, or in subparagraph 26 of that first paragraph was paid to the person, was charged to the recipient’s account, or was paid in part to the person, the balance being charged to the recipient’s account; or

(2)  a transaction executed after the production of an original invoice to indicate the method of payment used by the recipient to pay the amount determined in subparagraph 28 of the first paragraph of Schedule V, if applicable, or in subparagraph 26 of that first paragraph, or to indicate that the amount was charged to the recipient’s account or was paid in part to the person, the balance being charged to the recipient’s account;

“original invoice” means an invoice produced before payment.

In addition, for the purposes of those sections and Schedules, the expressions “goods and services tax paid or payable”, “sales recording system” and “tax paid or payable” have the meaning assigned by section 350.60.4R1.

O.C. 1456-2023, s. 2.