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

Section 505.1r1 Disposition versions

2012-09-01

505.1R1. For the purposes of subparagraph 4 of the second paragraph of section 505.1 of the Act, the following are the prescribed terms and conditions:

(1)  the registration certificate of the collection officer who applies for the rebate shall be in force at the time of the sale of the alcoholic beverages;

(2)  the registration certificate of the person to whom the alcoholic beverages are sold shall be in force at the time of the sale of those alcoholic beverages;

(3)  the collection officer who files an application for a rebate shall provide, at the request of the Minister and within the time fixed by the Minister, for each person in respect of whom a bad debt is written off, the following information:

(a)  the date of fiscal year end for the collection officer who files the application and the date on which the person’s bad debt was written off;

(b)  the person’s name and address;

(c)  detailed information for each sale of alcoholic beverages, that is, the date of the sale, the number of the invoice, the number of litres of beer and alcoholic beverages other than beer sold and the rate of the amount equal to the specific tax provided for in section 487 of the Act, applicable as the case may be, to each sale of beer or alcoholic beverages other than beer;

(d)  the amount of each invoice, including the tax payable under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15) and the tax payable under Title I of the Act and excluding the amount equal to the specific tax provided for in section 487 of the Act;

(e)  the amount of each invoice, including the amount equal to the specific tax provided for in section 487 of the Act and excluding the tax payable under Part IX of the Excise Tax Act and the tax payable under Title I of the Act.

O.C. 1470-2002, s. 16; O.C. 1155-2004, s. 1.