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

Section 350.62r16 Disposition versions

2021-03-10

350.62R16. For the purposes of section 350.62 of the Act, a case where a person, during a particular period, makes a supply of a shared transportation service referred to in section 149 of the Act respecting remunerated passenger transportation by automobile (chapter T-11.2) or a supply of an adapted transportation service, is a prescribed case.

In the case described in the first paragraph, the following rules apply:

(1)  for the purposes of paragraph 1 of section 350.62 of the Act, the person must send to the Minister, immediately before the time at which the person provides an invoice to the recipient in accordance with subparagraph 2, the information referred to in section 350.62R17 in respect of all the supplies referred to in the first paragraph made by the person during the particular period; and

(2)  for the purposes of paragraph 2 of section 350.62 of the Act, the person must produce an invoice containing the information referred to in section 350.62R18 in respect of all the supplies referred to in the first paragraph made by the person during the particular period and provide the invoice to the recipient at the time the person requests payment of the consideration.

If, in connection with a particular transaction, information referred to in subparagraph 1 of the second paragraph is erroneous or incomplete, or such information was omitted, the following rules apply:

(1)  where the particular transaction relates to an original invoice produced, the person must, without delay after becoming aware of the information,

(a)  send the information required under subparagraph 9 of the first paragraph of section 350.62R3 and the information referred to in subparagraphs 3 and 6 of the first paragraph of section 350.62R17 that relates to the particular transaction and allows the Minister to identify it;

(b)  send the information required by subparagraph 1 of the second paragraph after making the necessary corrections; and

(c)  provide an invoice to the recipient containing the information referred to in section 350.62R18; and

(2)  where the particular transaction relates to a closing receipt produced,

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

i.  send the information required under subparagraph 9 of the first paragraph of section 350.62R3 and the information referred to in subparagraphs 3 and 6 of the first paragraph of section 350.62R17 that relates to the particular transaction and allows the Minister to identify it;

ii.  send the information required under subparagraphs 1, 4, 6, 11, 13, 14, 18, 19, 21, 23 and 26 of the first paragraph of section 350.62R3 and the information referred to in subparagraphs 2 and 4 to 9 of the first paragraph of section 350.62R17; 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 2, 3, 5, 9, 22, 24, 25 and 27 to 33 of the first paragraph of section 350.62R3 and the information referred to in subparagraph 3 of the first paragraph of section 350.62R17 that relates to the new transaction after making the necessary corrections; and

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

i.  send the information required under subparagraph 9 of the first paragraph of section 350.62R3 and the information referred to in subparagraphs 3 and 6 of the first paragraph of section 350.62R17 that is required by 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 required by subparagraph 1 of the second paragraph after making the necessary corrections; and

iii.  provide an invoice to the recipient containing the information referred to in section 350.62R18.

For the purposes of subparagraph ii of subparagraph a of subparagraph 2 of the third paragraph, the amounts referred to in subparagraphs 6 to 9 of the first paragraph of section 350.62R17 must be expressed as negative amounts.

If, in connection with a particular transaction, information referred to in subparagraph a of subparagraph 21 of the first paragraph of section 350.62R3 was sent and information under subparagraph 26 of the first paragraph of that section subsequently becomes known, the person must, without delay after becoming aware of the information,

(1)  send the information required under subparagraph 9 of the first paragraph of section 350.62R3 and the information referred to in subparagraphs 3 and 6 of the first paragraph of section 350.62R17 that relates to the particular transaction and allows the Minister to identify it; and

(2)  send the information required by subparagraph 1 of the second paragraph.

Section 350.62R2, the second paragraph of section 350.62R3 and sections 350.62R8, 350.63R1 and 350.63R2 apply to this section, with the necessary modifications.

O.C. 164-2021, s. 3.