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

Section 350.62r17 Disposition versions

2023-02-08

350.62R17. The information to which subparagraph 1 of the second paragraph of section 350.62R16 refers is the following:

(1)  the information required under subparagraphs 1 to 6, 9, 11, 13, 14, 18, 19 and 21 to 33 of the first paragraph of section 350.62R3;

(2)  the name of the individual who sends the information referred to in this section to the Minister;

(3)  the date, hour, minute, second and Coordinated Universal Time (UTC- including daylight saving or standard time indicator) at which the individual sends the information to the Minister;

(4)  in the case of a reproduced invoice or a duplicate, mention to that effect, and

(a)  the information relating to the initial transaction required under subparagraphs 2, 3 and 5 to 9 and subparagraphs 1, 4, 6, 9, 11, 13, 14, 18, 19, 21, 23 and 26 of the first paragraph of section 350.62R3; and

(b)  the information relating to the reproduced invoice or the duplicate required under subparagraphs 2, 3, 5, 22, 24, 25 and 27 to 33 of the first paragraph of section 350.62R3;

(5)  a sufficiently detailed description of all the shared transportation or adapted transportation services;

(6)  the total value of all consideration payable in respect of the supplies made during the particular period;

(7)  the tax under Subsection 1 of section 165 of the Excise Tax Act (R.S.C. 1985, c. E-15) computed on the total value of all consideration;

(8)  the tax computed on the total value of all consideration; and

(9)  the total amount for the supplies that consists of the tax, the tax under Subsection 1 of section 165 of the Excise Tax Act and the value of all consideration payable in respect of the supplies.

For the purposes of subparagraph 5 of the first paragraph, the description of all the transportation services is sufficiently detailed if it contains the following information:

(1)  the information referred to in subparagraphs 3 and 4 of the first paragraph of section 350.62R5;

(2)  mention that the transportation is adapted transportation or shared transportation;

(3)  (subparagraph revoked);

(4)  (subparagraph revoked);

(5)  the number of trips made during the particular period; and

(6)  the dates of the first and last trips made during the particular period.

O.C. 164-2021, s. 3; O.C. 90-2023, s. 1.

2021-03-10

350.62R17. The information to which subparagraph 1 of the second paragraph of section 350.62R16 refers is the following:

(1)  the information required under subparagraphs 1 to 6, 9, 11, 13, 14, 18, 19 and 21 to 33 of the first paragraph of section 350.62R3;

(2)  the name of the individual who sends the information referred to in this section to the Minister;

(3)  the date, hour, minute, second and Coordinated Universal Time (UTC- including daylight saving or standard time indicator) at which the individual sends the information to the Minister;

(4)  in the case of a reproduced invoice or a duplicate, mention to that effect, and

(a)  the information relating to the initial transaction required under subparagraphs 2, 3 and 5 to 9 and subparagraphs 1, 4, 6, 9, 11, 13, 14, 18, 19, 21, 23 and 26 of the first paragraph of section 350.62R3; and

(b)  the information relating to the reproduced invoice or the duplicate required under subparagraphs 2, 3, 5, 22, 24, 25 and 27 to 33 of the first paragraph of section 350.62R3;

(5)  a sufficiently detailed description of all the shared transportation or adapted transportation services;

(6)  the total value of all consideration payable in respect of the supplies made during the particular period;

(7)  the tax under Subsection 1 of section 165 of the Excise Tax Act (R.S.C. 1985, c. E-15) computed on the total value of all consideration;

(8)  the tax computed on the total value of all consideration; and

(9)  the total amount for the supplies that consists of the tax, the tax under Subsection 1 of section 165 of the Excise Tax Act and the value of all consideration payable in respect of the supplies.

For the purposes of subparagraph 5 of the first paragraph, the description of all the transportation services is sufficiently detailed if it contains the following information:

(1)  the information referred to in subparagraphs 3 and 4 of the first paragraph of section 350.62R5;

(2)  mention that the transportation is adapted transportation or shared transportation;

(3)  if the recipient is a person other than an individual, the name recorded in the enterprise register under which the person carries on business;

(4)  the registration number assigned to the recipient pursuant to section 415 or 415.0.6 of the Act, as applicable;

(5)  the number of trips made during the particular period; and

(6)  the dates of the first and last trips made during the particular period.

O.C. 164-2021, s. 3.