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

Section 350.63r2 Disposition versions

2021-03-10

350.63R2. For the purposes of the second paragraph of section 350.63 of the Act, the prescribed cases in respect of which any other document may be provided to the recipient are the following:

(1)  where the invoice referred to in paragraph 2 of section 350.62 of the Act has already been provided to the recipient, the other document merely completes the invoice and contains a reference to the invoice provided;

(2)  where the purpose of the other document is to indicate payment of all or part of the consideration for a supply before the recipient is provided with the invoice referred to in paragraph 1; and

(3)  where the other document is the original of a written agreement relating to the supply of a passenger transportation service or a copy of the agreement.

O.C. 164-2021, s. 3.