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

Section 350.62r18 Disposition versions

2021-12-01

350.62R18. For the purposes of subparagraph 2 of the second paragraph of section 350.62R16, the information an invoice must contain is the following:

(1)  the information referred to in subparagraphs 1, 3, 5, 7 to 9, 15 to 18 and 21 of the first paragraph of section 350.62R9;

(2)  the date, hour, minute and second of the time at which the individual referred to in subparagraph 2 of the first paragraph of section 350.62R17 sends the information required under subparagraph 1 of the second paragraph of section 350.62R16 to the Minister;

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

(4)  in the case of a reproduced invoice, the information appearing on the invoice already provided to the recipient that is referred to in subparagraphs 2, 3, 5 to 9 and 12 and in subparagraphs 1, 3, 5, 7 to 9 and 16 to 18 of the first paragraph of section 350.62R9 as well as the information relating to the reproduced invoice that is referred to in subparagraphs 10 and 11 and in subparagraphs 15 and 21 of the first paragraph of section 350.62R9;

(5)  a transversal row of equal signs (=) immediately preceding the information referred to in subparagraphs 7 to 9, in subparagraphs 15 to 18 of the first paragraph of section 350.62R9, in subparagraphs 10 and 11, in subparagraph 21 of the first paragraph of section 350.62R9 and in subparagraph 12;

(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;

(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;

(10)  a two-dimensional QR barcode containing a hyperlink described in the fourth paragraph that, if the invoice is sent by technological means, must be followed by a clickable hyperlink containing the information described in that paragraph;

(11)  the date, hour, minute and second of the time at which the Minister processes the information required under subparagraph 1 of the second paragraph of section 350.62R16 and sent by the sales recording system; and

(12)  a transversal row of equal signs (=) immediately following the information referred to in subparagraphs 5 and 7 to 9, in subparagraphs 15 to 18 of the first paragraph of section 350.62R9, in subparagraphs 10 and 11 and in subparagraph 21 of the first paragraph of section 350.62R9.

For the purposes of subparagraph 2 of the first paragraph, Coordinated Universal Time (UTC- including daylight saving or standard time indicator) must be indicated if it corresponds to – 4h.

For the purposes of subparagraph 3 of the first paragraph, the description of all the transportation services is sufficiently detailed if it contains the information referred to in the second paragraph of section 350.62R17.

The hyperlink to which subparagraph 10 of the first paragraph refers must begin by “https://mev-web.ca?F=”, and be followed by the information referred to in subparagraph 27 of the first paragraph of section 350.62R3, in subparagraphs 3 and 7 to 9 of the first paragraph of section 350.62R17, in subparagraphs 13, 14 and 19 of the first paragraph of section 350.62R3, in subparagraph 4 of the first paragraph of section 350.62R17 but only as concerns the mention that a reproduced invoice is involved, and in subparagraphs 23 to 25 and 9 of the first paragraph of section 350.62R3; the information must appear concatenated in that order.

Despite the first paragraph, the information referred to in subparagraph 11 of the first paragraph and in subparagraph 21 of the first paragraph of section 350.62R9 need not be indicated on the invoice if, for a reason beyond the person’s control, the sales recording system cannot receive it, in which case the information missing on the invoice must be replaced by mention of the words “communication problem” and the information must be sent to the Minister within 48 hours after the time referred to in subparagraph 3 of the first paragraph of section 350.62R17.

The information referred to in subparagraphs 5 and 7 to 9 of the first paragraph, in subparagraphs 15 to 18 of the first paragraph of section 350.62R9, in subparagraphs 10 and 11 of the first paragraph, in subparagraph 21 of the first paragraph of section 350.62R9 and in subparagraph 12 of the first paragraph must appear in that order on the invoice.

O.C. 164-2021, s. 3; O.C. 1448-2021, s. 3.

2021-03-10

350.62R18. For the purposes of subparagraph 2 of the second paragraph of section 350.62R16, the information an invoice must contain is the following:

(1)  the information referred to in subparagraphs 1, 3, 5, 7 to 9, 15 to 18 and 21 of the first paragraph of section 350.62R9;

(2)  the date, hour, minute and second of the time at which the individual referred to in subparagraph 2 of the first paragraph of section 350.62R17 sends the information required under subparagraph 1 of the second paragraph of section 350.62R16 to the Minister;

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

(4)  in the case of a reproduced invoice, the information appearing on the invoice already provided to the recipient that is referred to in subparagraphs 2, 3, 5 to 9 and 12 and in subparagraphs 1, 3, 5, 7 to 9 and 16 to 18 of the first paragraph of section 350.62R9 as well as the information relating to the reproduced invoice that is referred to in subparagraphs 10 and 11 and in subparagraphs 15 and 21 of the first paragraph of section 350.62R9;

(5)  a transversal row of equal signs (=) immediately preceding the information referred to in subparagraphs 7 to 9, in subparagraphs 15 to 18 of the first paragraph of section 350.62R9, in subparagraphs 10 and 11, in subparagraph 21 of the first paragraph of section 350.62R9 and in subparagraph 12;

(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;

(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;

(10)  a two-dimensional QR barcode containing a hyperlink described in the fourth paragraph that, if the invoice is sent by technological means, must be followed by a clickable hyperlink containing the information described in that paragraph;

(11)  the date, hour, minute and second of the time at which the Minister processes the information required under subparagraph 1 of the second paragraph of section 350.62R16 and sent by the sales recording system; and

(12)  a transversal row of equal signs (=) immediately following the information referred to in subparagraphs 5 and 7 to 9, in subparagraphs 15 to 18 of the first paragraph of section 350.62R9, in subparagraphs 10 and 11 and in subparagraph 21 of the first paragraph of section 350.62R9.

For the purposes of subparagraph 2 of the first paragraph, Coordinated Universal Time (UTC- including daylight saving or standard time indicator) must be indicated if it corresponds to – 4h.

For the purposes of subparagraph 3 of the first paragraph, the description of all the transportation services is sufficiently detailed if it contains the information referred to in the second paragraph of section 350.62R17.

The hyperlink to which subparagraph 10 of the first paragraph refers must begin by “https://mev-web.ca?F=”, and be followed by the information referred to in subparagraph 27 of the first paragraph of section 350.62R3, in subparagraphs 3 and 7 to 9 of the first paragraph of section 350.62R17, in subparagraphs 13, 14 and 19 of the first paragraph of section 350.62R3, in subparagraph 4 of the first paragraph of section 350.62R17 but only as concerns the mention that a reproduced invoice is involved, and in subparagraphs 23 to 25 and 9 of the first paragraph of section 350.62R3; the information must appear concatenated in that order.

Despite the first paragraph, the information referred to in subparagraph 11 of the first paragraph and in subparagraph 21 of the first paragraph of section 350.62R9 need not be indicated on the invoice if, for a reason beyond the person’s control, the sales recording system cannot receive it, in which case the information missing on the invoice must be replaced by mention of the words “problème de communication” and the information must be sent to the Minister within 48 hours after the time referred to in subparagraph 3 of the first paragraph of section 350.62R17.

The information referred to in subparagraphs 5 and 7 to 9 of the first paragraph, in subparagraphs 15 to 18 of the first paragraph of section 350.62R9, in subparagraphs 10 and 11 of the first paragraph, in subparagraph 21 of the first paragraph of section 350.62R9 and in subparagraph 12 of the first paragraph must appear in that order on the invoice.

O.C. 164-2021, s. 3.