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

Section 350.62r6 Disposition versions

2021-03-10

350.62R6. If, in connection with a particular transaction, information to be sent pursuant to the first paragraph of section 350.62R3 was omitted, or is described in the second paragraph, the following rules apply:

(1)  if 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 subparagraphs 8, 9 and 12 of the first paragraph of section 350.62R3 that relates to the particular transaction and allows the Minister to identify it;

(b)  send the information required under the first paragraph of section 350.62R3 after making the necessary corrections; and

(c)  subject to the third paragraph, provide an invoice to the recipient containing the information referred to in section 350.62R9 if the recipient is present; and

(2)  if 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 subparagraphs 8, 9 and 12 of the first paragraph of section 350.62R3 that relates to the particular transaction and allows the Minister to identify it;

ii.  send the information required under subparagraphs 1, 4, 6, 7, 10 to 21, 23 and 26 of the first paragraph of section 350.62R3; 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, 8, 9, 22, 24, 25 and 27 to 33 of the first paragraph of section 350.62R3 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 subparagraphs 8, 9 and 12 of the first paragraph of section 350.62R3 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 under the first paragraph of section 350.62R3 after making the necessary corrections; and

iii.  provide an invoice to the recipient containing the information referred to in section 350.62R9 if the recipient is present.

Information to which the first paragraph refers is

(1)  erroneous or incomplete information; or

(2)  information referred to in subparagraph 26 of the first paragraph of section 350.62R3 if, after an original invoice has been produced, the amount referred to in subparagraph 17 of that first paragraph is 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.

A person is not required to again provide the recipient with an invoice if subparagraphs a and b of subparagraph 1 of the first paragraph apply solely because of information referred to in subparagraph 2 of the second paragraph.

For the purposes of subparagraph ii of subparagraph a of subparagraph 2 of the first paragraph, the amounts referred to in subparagraphs 12 and 15 to 17 of the first paragraph of section 350.62R3 must be expressed as negative amounts.

O.C. 164-2021, s. 3.