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

Section 350.60.5r6 Disposition versions

2023-11-01

350.60.5R6. The prescribed time at which the person referred to in section 350.60.5 of the Act is to send the information referred to in the first paragraph of section 350.60.5R3 to the Minister is the time that occurs, as applicable,

(1)  for the purposes of subparagraph 1 of the first paragraph of section 350.60.5 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 second paragraph of section 350.60.5 of the Act and subject to paragraph 3, without delay after the information is entered or, if a debit note is issued to the person, without delay after the debit note is received; and

(3)  in the case referred to in the fourth paragraph of section 350.60.5R8, within 48 hours after the time referred to in subparagraph 72 of the first paragraph of Schedule V.

O.C. 1456-2023, s. 2.