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

Section 350.60.5r3 Disposition versions

2023-11-01

350.60.5R3. The prescribed information to be sent to the Minister by a person referred to in section 350.60.5 of the Act is,

(1)  for the purposes of subparagraph 1 of the first paragraph of that section 350.60.5, the information required under subparagraphs 1, 3 to 5, 7, 10, 11, 16, 18 to 20, 22 to 30, 72 to 76, 78 to 85 and 87 to 91 of the first paragraph of Schedule V; and

(2)  for the purposes of subparagraph 1 of the second paragraph of that section 350.60.5,

(a)  the information required under subparagraphs 23, 72 and 74 of the first paragraph of Schedule V that relates to the transaction corresponding to the closing receipt or, if applicable, to the corrected closing receipt; and

(b)  the information required under subparagraphs 1, 3 to 5, 7, 10, 11, 16, 18 to 20, 29, 30, 32 to 38, 72 to 76, 78 to 85 and 87 to 91 of the first paragraph of Schedule V that relates to the adjustment, refund or credit.

For the purposes of the first paragraph, at the time the information is sent, the transaction header must contain the information required under subparagraphs 18, 20 and 90 to 101 of the first paragraph of Schedule V.

Despite subparagraph a of subparagraph 2 of the first paragraph, the information required under subparagraphs 23, 72 and 74 of the first paragraph of Schedule V that relates to the transaction corresponding to the production of an original invoice or, if applicable, of the revised original invoice, may be sent to the Minister if the information that relates to the transaction corresponding to the closing receipt is no longer available in the sales recording system.

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.