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

Section 350.62r3 Disposition versions

2023-12-13

350.62R3. For the purposes of paragraph 1 of section 350.62 of the Act, the prescribed information to be sent by the person to the Minister is the following:

(1)  mention that a transaction-type request is involved;

(2)  the version identifier of the JSON structure used by the sales recording system for the request, if the sales recording system was certified before 1 January 2023;

(3)  mention that a current transaction is involved, if applicable;

(4)  the sector abbreviation for the transaction;

(5)  mention that a batch of transactions recorded but not sent is involved, if applicable;

(6)  the name under which the person carries on business, which must, if the person is a registrant within the meaning of the Act respecting the legal publicity of enterprises (chapter P-44.1), correspond to the name recorded in the enterprise register;

(7)  the name of the driver or, if the person has entered into a contract with a subcontractor to have the service provided, the name of the individual who sends the information required under this section on behalf of the person;

(8)  the date, hour, minute, second and Coordinated Universal Time (UTC- including daylight saving or standard time indicator) at which the driver or individual, as applicable, sends the information required under this section to the Minister;

(9)  the transaction identification number that satisfies the conditions set out in section 350.62R4;

(10)  a sufficiently detailed description of the passenger transportation service;

(11)  mention that the tax under the first paragraph of section 16 of the Act and under Subsection 1 of section 165 of the Excise Tax Act (R.S.C. 1985, c. E-15) applies in respect of the supply;

(12)  the value of the consideration paid or payable in respect of the supply;

(13)  the registration number assigned to the person pursuant to Subsection 1 or 1.5 of section 241 of the Excise Tax Act;

(14)  the registration number assigned to the person pursuant to section 415 or 415.0.6 of the Act;

(15)  the total of the goods and services tax paid or payable in respect of the supply;

(16)  the total of the tax paid or payable in respect of the supply;

(17)  the total amount for the supply that consists of the tax paid or payable, the goods and services tax paid or payable and the value of the consideration paid or payable, in respect of the supply;

(18)  mention that payment was made with the recipient’s device using software the person supplied to the recipient, if applicable;

(19)  mention that the transaction relates to an invoice produced, a cancelled transaction or a transaction for which the recipient left without paying the amount referred to in subparagraph 17, as applicable;

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

(a)  the information required under subparagraphs 1, 4, 6 to 19, 21, 23 and 26 relating to the initial transaction; and

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

(21)  where the transaction relates to an invoice produced, mention that the invoice corresponds

(a)  to an original invoice; or

(b)  to a closing receipt, if the amount referred to in subparagraph 17 was paid to the person or charged to the recipient’s account, or was paid in part to the person, the balance being charged to the recipient’s account;

(22)  one of the following:

(a)  mention that the invoice, the reproduced invoice or the duplicate is printed or sent by technological means, or is both printed and sent by such means; or

(b)  mention that the invoice is not printed or sent by technological means, in the case of a cancelled transaction or a transaction for which the recipient left without paying the amount referred to in subparagraph 17;

(23)  mention that the transaction is conducted in operational mode or, in the case of a transaction conducted in connection with a fictitious supply as part of a training activity, in training mode;

(24)  the digital signature generated by the sales recording system for the transaction;

(25)  the digital signature generated by the sales recording system for the preceding transaction;

(26)  the method of payment used by the recipient to pay the amount referred to in subparagraph 17 or mention that the amount referred to in that subparagraph is charged to the recipient’s account or was paid in part to the person, the balance being charged to the recipient’s account, as applicable;

(27)  the digital fingerprint of the digital certificate assigned by the Minister;

(28)  the version identifier of the sales recording system assigned by the developer that corresponds to the parent version update;

(29)  the version identifier of the parent version of the sales recording system assigned by the developer;

(30)  the unique identifier, assigned by the Minister, of the sales recording system used;

(31)  the unique identifier, assigned by the Minister, of the version of the sales recording system used;

(32)  the code assigned by the Minister at the time the sales recording system is certified; and

(33)  the unique identifier, assigned by the Minister, of the developer of the sales recording system.

For the purposes of the first paragraph, 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. 164-2021, s. 3; O.C. 1726-2023, s. 3.

2021-03-10

350.62R3. For the purposes of paragraph 1 of section 350.62 of the Act, the prescribed information to be sent by the person to the Minister is the following:

(1)  mention that a transaction-type request is involved;

(2)  the version identifier of the JSON structure used by the sales recording system for the request;

(3)  mention that a current transaction is involved, if applicable;

(4)  the sector abbreviation for the transaction;

(5)  mention that a batch of transactions recorded but not sent is involved, if applicable;

(6)  the name under which the person carries on business, which must, if the person is a registrant within the meaning of the Act respecting the legal publicity of enterprises (chapter P-44.1), correspond to the name recorded in the enterprise register;

(7)  the name of the driver or, if the person has entered into a contract with a subcontractor to have the service provided, the name of the individual who sends the information required under this section on behalf of the person;

(8)  the date, hour, minute, second and Coordinated Universal Time (UTC- including daylight saving or standard time indicator) at which the driver or individual, as applicable, sends the information required under this section to the Minister;

(9)  the transaction identification number that satisfies the conditions set out in section 350.62R4;

(10)  a sufficiently detailed description of the passenger transportation service;

(11)  mention that the tax under the first paragraph of section 16 of the Act and under Subsection 1 of section 165 of the Excise Tax Act (R.S.C. 1985, c. E-15) applies in respect of the supply;

(12)  the value of the consideration paid or payable in respect of the supply;

(13)  the registration number assigned to the person pursuant to Subsection 1 or 1.5 of section 241 of the Excise Tax Act;

(14)  the registration number assigned to the person pursuant to section 415 or 415.0.6 of the Act;

(15)  the total of the goods and services tax paid or payable in respect of the supply;

(16)  the total of the tax paid or payable in respect of the supply;

(17)  the total amount for the supply that consists of the tax paid or payable, the goods and services tax paid or payable and the value of the consideration paid or payable, in respect of the supply;

(18)  mention that payment was made with the recipient’s device using software the person supplied to the recipient, if applicable;

(19)  mention that the transaction relates to an invoice produced, a cancelled transaction or a transaction for which the recipient left without paying the amount referred to in subparagraph 17, as applicable;

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

(a)  the information required under subparagraphs 1, 4, 6 to 19, 21, 23 and 26 relating to the initial transaction; and

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

(21)  where the transaction relates to an invoice produced, mention that the invoice corresponds

(a)  to an original invoice; or

(b)  to a closing receipt, if the amount referred to in subparagraph 17 was paid to the person or charged to the recipient’s account, or was paid in part to the person, the balance being charged to the recipient’s account;

(22)  one of the following:

(a)  mention that the invoice, the reproduced invoice or the duplicate is printed or sent by technological means, or is both printed and sent by such means; or

(b)  mention that the invoice is not printed or sent by technological means, in the case of a cancelled transaction or a transaction for which the recipient left without paying the amount referred to in subparagraph 17;

(23)  mention that the transaction is conducted in operational mode or, in the case of a transaction conducted in connection with a fictitious supply as part of a training activity, in training mode;

(24)  the digital signature generated by the sales recording system for the transaction;

(25)  the digital signature generated by the sales recording system for the preceding transaction;

(26)  the method of payment used by the recipient to pay the amount referred to in subparagraph 17 or mention that the amount referred to in that subparagraph is charged to the recipient’s account or was paid in part to the person, the balance being charged to the recipient’s account, as applicable;

(27)  the digital fingerprint of the digital certificate assigned by the Minister;

(28)  the version identifier of the sales recording system assigned by the developer that corresponds to the parent version update;

(29)  the version identifier of the parent version of the sales recording system assigned by the developer;

(30)  the unique identifier, assigned by the Minister, of the sales recording system used;

(31)  the unique identifier, assigned by the Minister, of the version of the sales recording system used;

(32)  the code assigned by the Minister at the time the sales recording system is certified; and

(33)  the unique identifier, assigned by the Minister, of the developer of the sales recording system.

For the purposes of the first paragraph, 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. 164-2021, s. 3.