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

Schedule Disposition versions

2023-11-01

SCHEDULE V

(ss. 350.60.4R3 to 350.60.4R5, 350.60.4R9 to 350.60.4R11, 350.60.4R13, 350.60.4R14, 350.60.5R3 to 350.60.5R5, 350.60.7R3, 350.60.8R2 and 350.60.10R3)

INFORMATION TO BE SENT TO THE MINISTER

The following information is prescribed information:

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

(2) mention that a document-type request is involved;

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

(4) mention that a batch of transactions recorded offline is involved, if applicable;

(5) the sector abbreviation for the transaction;

(6) the name of the establishment providing restaurant services under which the operator carries on business, which must, if the operator 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 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, correspond to the name recorded in the enterprise register;

(8) the name of the person sending the information referred to in section 350.60.10R3 and that corresponds to the name entered in the user account;

(9) the building number, street and postal code of the place where the person carries on business;

(10) the building number and postal code of the establishment providing restaurant services, except in the case of a food truck;

(11) the building number, street, city and postal code of the place where the person carries on business;

(12) the address of the establishment providing restaurant services, except in the case of a food truck;

(13) the person’s telephone number;

(14) the Québec business number assigned to the person under the Act respecting the legal publicity of enterprises;

(15) the operator’s mandatory billing file number;

(16) the person’s mandatory billing file number;

(17) the registration number assigned to the operator pursuant to subsection 1 or 1.5 of section 241 of the Excise Tax Act (R.S.C. 1985, c. E-15);

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

(19) the registration number assigned to the operator pursuant to section 415 or 415.0.6 of the Act;

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

(21) the type of service offered;

(22) the following in respect of the supply:

(a) a description of each food or beverage or of each property or service being supplied;

(b) the abbreviation of the subsector concerned for each food or beverage or for each property or service being supplied, or mention that the supply is made by the person referred to in section 350.60.5 of the Act;

(c) mention that foods or beverages are covered by an agreement referred to in section 360.60.4R9, if applicable, and the following information:

i. the purpose of the agreement;

ii. the reference number entered on the written agreement or, in the case of a verbal agreement, the name of the recipient;

iii. the actual date of the supply;

iv. the actual or agreed number of persons covered by the supply, as provided for in the agreement;

v. the date on which the last payment of the consideration for the supply becomes payable under the terms of the agreement or the date on which all the consideration becomes payable in that manner, if that date is different from the date on which the agreement was entered into;

(d) mention that foods or beverages or property or services are supplied together for a lump sum, if applicable;

(e) mention that an admission fee or payment of another property or service gives entitlement to one or more beverages, if applicable, and the following information:

i. the number of beverages included;

ii. a description of each beverage included;

(f) if applicable, mention that a discount is given in respect of the supply, and the value of the discount, expressed as a negative amount;

(g) if applicable, mention that service charges apply in respect of the supply, and the amount of the charges;

(h) if applicable, mention that delivery charges apply in respect of the supply, and the amount of the charges;

(i) mention that the amount paid or payable by the recipient in respect of each beverage includes the specific tax to be paid under section 487 of the Act in respect of the beverage, if applicable;

(j) mention that an original invoice containing information that was sent to the Minister has been cancelled, if applicable;

(k) the quantity of each food or beverage or of each property or service being supplied;

(l) the amount paid or payable by the recipient in respect of each food or beverage or of each property or service mentioned in subparagraph a or, if it is provided free of charge, mention to that effect;

(m) the total of the specific tax to be paid under section 487 of the Act in respect of the supply, if applicable, when the amount paid or payable by the recipient in respect of each beverage does not include that tax;

(n) mention that the tax to be paid under the first paragraph of section 16 of the Act, the tax to be paid under subsection 1 of section 165 of the Excise Tax Act and the specific tax to be paid under section 487 of the Act apply in respect of the supply, if applicable;

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

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

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

(26) 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;

(27) if applicable, the positive or negative amount of an adjustment applicable on the amount referred to in subparagraph 26;

(28) if applicable, the total of the amounts referred to in subparagraphs 26 and 27 or, if the amount referred to in subparagraph 27 is negative, the amount that corresponds to the amount by which the amount referred to in subparagraph 26 exceeds the absolute value of the amount referred to in subparagraph 27;

(29) one of the following:

(a) the method of payment used by the recipient to pay the amount determined in subparagraph 28, if applicable, or in subparagraph 26;

(b) mention that the amount determined in subparagraph 28, if applicable, or in subparagraph 26 was charged to the recipient’s account or was paid in part to the operator or the person, the balance being charged to the recipient’s account, if applicable;

(c) the refund method used by the operator or the person to refund the amount determined in subparagraph 38, if applicable, or in subparagraph 36;

(d) mention that payment was not made;

(e) mention that no payment applies to the transaction;

(30) either

(a) mention that payment was made with the recipient’s device using software supplied by the operator or the person; or

(b) mention that subparagraph a does not apply;

(31) the type of service offered in connection with the supply in respect of which an amount is adjusted, refunded or credited;

(32) the following in respect of the supply:

(a) a description of each food or beverage or of each property or service being supplied and in respect of which an amount is adjusted, refunded or credited;

(b) the abbreviation of the subsector concerned for each food or beverage or for each property or service mentioned in subparagraph a, or mention that the supply was made by the person referred to in section 350.60.5 of the Act;

(c) mention that foods or beverages mentioned in subparagraph a were covered by an agreement referred to in section 360.60.4R9, if applicable, and the following information:

i. the purpose of the agreement;

ii. the reference number entered on the written agreement or, in the case of a verbal agreement, the name of the recipient;

iii. the actual date of the supply;

iv. the actual or agreed number of persons covered by the supply, as provided for in the agreement;

v. the date on which the last payment of the consideration for the supply became payable under the terms of the agreement or the date on which all the consideration became payable in that manner, if that date is different from the date on which the agreement was entered into;

(d) mention that foods or beverages or property or services mentioned in subparagraph a were supplied together for a lump sum, if applicable;

(e) mention that an admission fee or payment of another property or service mentioned in subparagraph a gave entitlement to one or more beverages, if applicable, and the following information:

i. the number of beverages included;

ii. a description of each beverage included;

(f) if applicable, mention that a discount that was given in respect of the supply relates to a food or beverage or a property or service mentioned in subparagraph a, and the value of the discount;

(g) if applicable, mention that service charges that were applied in respect of the supply are adjusted, refunded or credited, and the amount of the adjustment, refund or credit, expressed as a negative amount;

(h) if applicable, mention that delivery charges that were applied in respect of the supply are adjusted, refunded or credited, and the amount of the adjustment, refund or credit, expressed as a negative amount;

(i) mention that the amount adjusted, refunded or credited in respect of each beverage includes the refunded amount of the specific tax to be paid under section 487 of the Act, if applicable;

(j) the quantity of each food or beverage or of each property or service mentioned in subparagraph a;

(k) the amount of the adjustment, refund or credit in respect of each food or beverage or of each property or service mentioned in subparagraph a, expressed as a negative amount;

(l) the total refund amount of the specific tax to be paid under section 487 of the Act, if applicable, expressed as a negative amount, when the amount adjusted, refunded or credited in respect of each beverage does not include the refund amount of that tax;

(m) mention that the tax to be paid under the first paragraph of section 16 of the Act, the tax to be paid under subsection 1 of section 165 of the Excise Tax Act and the specific tax to be paid under section 487 of the Act were applied in respect of each food or beverage or of each property or service mentioned in subparagraph a, if applicable;

(33) the amount of the adjustment, refund or credit in respect of the supply, if applicable, expressed as a negative amount;

(34) the amount of the adjustment, refund or credit for the goods and services tax paid or payable, expressed as a negative amount;

(35) the amount of the adjustment, refund or credit for the tax paid or payable, expressed as a negative amount;

(36) the total amount of the adjustment, refund or credit, expressed as a negative amount, that consists of the amount of the adjustment, refund or credit for the tax paid or payable and for the goods and services tax paid or payable and the amount of the adjustment, refund or credit in respect of the supply;

(37) if applicable, the positive or negative amount of an adjustment applicable on the amount referred to in subparagraph 36;

(38) if applicable, the total of the amounts referred to in subparagraphs 36 and 37;

(39) the following mentions in respect of the supply:

(a) a description of each food or beverage or of each property or service being supplied;

(b) the abbreviation of the subsector concerned for each food or beverage or for each property or service being supplied;

(c) mention that foods or beverages are covered by an agreement referred to in section 360.60.4R9, if applicable, and the following information:

i. the purpose of the agreement;

ii. the reference number entered on the written agreement or, in the case of a verbal agreement, the name of the recipient;

iii. the actual or approximate date of the supply;

iv. the actual or approximate number of persons covered by the supply, as provided for in the agreement;

v. the date on which the last payment of the consideration for the supply becomes payable under the terms of the agreement or the date on which all the consideration becomes payable in that manner, if that date is different from the date on which the agreement was entered into;

(d) mention that foods or beverages or property or services are supplied together for a lump sum, if applicable;

(e) mention that an admission fee or payment of another property or service gives entitlement to one or more beverages, if applicable, and the following information:

i. the number of beverages included;

ii. a description of each beverage included;

(f) if applicable, mention that a discount is given in respect of the supply and the value of the discount, expressed as a negative amount or, failing that, an estimate of the value;

(g) if applicable, mention that service charges apply in respect of the supply and the amount of the charges or, failing that, an estimate of the charges;

(h) if applicable, mention that delivery charges apply in respect of the supply and the amount of the charges or, failing that, an estimate of the charges;

(i) mention that the amount paid or payable by the recipient in respect of each beverage includes the specific tax to be paid under section 487 of the Act in respect of the beverage, if applicable;

(j) mention that an estimate containing information that was sent to the Minister has been cancelled, if applicable;

(k) the quantity of each food or beverage or of each property or service being supplied or, failing that, an estimate of the quantity;

(l) the amount paid or payable by the recipient in respect of each food or beverage or of each property or service mentioned in subparagraph a or, failing that, an estimate of the amount or, if the food or beverage or the property or service being supplied is provided free of charge, mention to that effect;

(m) the total of the specific tax to be paid under section 487 of the Act in respect of the supply, if applicable, when the amount relating to each beverage does not include that tax or, failing that, an estimate of the total;

(n) mention that the tax to be paid under the first paragraph of section 16 of the Act, the tax to be paid under subsection 1 of section 165 of the Excise Tax Act and the specific tax to be paid under section 487 of the Act apply in respect of the supply, if applicable;

(40) the value of the consideration for the supply or, failing that, an estimate of the value;

(41) the total of the goods and services tax in respect of the supply or, failing that, an estimate of the total;

(42) the total of the tax in respect of the supply or, failing that, an estimate of the total;

(43) the total amount for the supply that consists of the tax, the goods and services tax and the value of the consideration for the supply or, failing that, an estimate of the total;

(44) if applicable, the positive or negative amount of an adjustment applicable on the amount referred to in subparagraph 43 or, failing that, an estimate of the amount;

(45) if applicable, the total of the amounts referred to in subparagraphs 43 and 44 or, if the amount referred to in subparagraph 44 is negative, the amount that corresponds to the amount by which the amount referred to in subparagraph 43 exceeds the absolute value of the amount referred to in subparagraph 44;

(46) mention that the request corresponds to an agreement referred to in section 350.60.7 of the Act;

(47) mention that, as applicable in respect of an agreement, the entering into, modification or expiry of the agreement is involved;

(48) the date of entering into or modification of the agreement, as applicable;

(49) the date of coming into force of the agreement or of the modification, as applicable;

(50) the date of expiry of the agreement, if applicable;

(51) a description of the property or services ordinarily supplied by the person or the purpose of the agreement modification, as applicable;

(52) the frequency at which the property or services referred to in subparagraph 51 are supplied by the person;

(53) the time of day at which the property or services referred to in subparagraph 51 are supplied by the person;

(54) a description of the property or services supplied by the person;

(55) the unique reference number entered on the written agreement or, for a verbal agreement, the name of the person;

(56) the date or dates of the supply of the property or service by the person;

(57) mention that the request corresponds to the report referred to in section 350.60.10 of the Act;

(58) the date, hour, minute and second appearing on the last document produced by the person referred to in section 350.60.4 or 350.60.5 of the Act, as applicable;

(59) the number identifying the transaction that appears on the document referred to in subparagraph 58;

(60) the following information appearing on the document referred to in subparagraph 58, as applicable:

(a) if the document is an invoice, the reproduction of an invoice or a duplicate relating to an invoice, the amount referred to in subparagraph 26; or

(b) if the document is a credit note, the reproduction of a credit note or a duplicate relating to a credit note, the amount referred to in subparagraph 36;

(61) mention of the year covered by the report;

(62) the total number of transactions recorded by the sales recording system or systems used by the person referred to in subparagraph 8 in the period covered by the report;

(63) the total number of transactions meeting the following conditions:

(a) the transaction relates to a closing receipt, a corrected closing receipt, a credit note or a corrected credit note;

(b) the transaction is conducted in operational mode;

(c) the transaction does not correspond to a transaction referred to in subparagraph c or d of subparagraph 75;

(d) the amount referred to in subparagraph 26 in the case of a closing receipt, or in subparagraph 36 in the case of a credit note, that relates to the transaction, is not equal to zero;

(64) the total of the amounts referred to in subparagraphs 23 and 33, relating to the transactions referred to in subparagraph 63;

(65) the total of the amounts referred to in subparagraphs 24 and 34, relating to the transactions referred to in subparagraph 63;

(66) the total of the amounts referred to in subparagraphs 25 and 35, relating to the transactions referred to in subparagraph 63;

(67) the total of the amounts referred to in subparagraphs 26 and 36, relating to the transactions referred to in subparagraph 63;

(68) the total of the amounts referred to in subparagraphs 27 and 37, relating to the transactions referred to in subparagraph 63;

(69) the total of the amounts referred to in subparagraphs 67 and 68 or, if the amount referred to in subparagraph 68 is negative, the amount that corresponds to the amount by which the amount referred to in subparagraph 67 exceeds the absolute value of the amount referred to in subparagraph 68;

(70) the date, hour, minute and second at which the person referred to in subparagraph 8 connected to the person’s user account;

(71) the date, hour, minute and second at which the report was produced;

(72) the date, hour, minute and second at which the operator or the person sends the required information to the Minister;

(73) the Coordinated Universal Time (UTC- including daylight saving or standard time indicator) relating to the information required under subparagraph 72;

(74) the number identifying the transaction and meeting the following conditions:

(a) it is composed solely of American Standard Code for Information Interchange (ASCII) characters;

(b) it is composed of 1 to 10 characters;

(c) the characters are codes among numbers 45, 46, 48 to 57, 65 to 90 and 97 to 122;

(d) at least one of the characters is a code number from 48 to 57, 65 to 90 or 97 to 122;

(e) it is not used more than once on the same day in relation to the same transaction;

(75) mention that the transaction corresponds, as applicable,

(a) to a reproduction;

(b) to a duplicate;

(c) to a cancelled transaction;

(d) to a transaction for which the recipient left without paying the amount determined in subparagraph 28, if applicable, or in subparagraph 26; or

(e) to an invoice or any other transaction not covered by any of subparagraphs a to d;

(76) mention that the transaction relates, as applicable,

(a) to an original invoice;

(b) to an estimate;

(c) to an agreement referred to in section 350.60.8 of the Act; or

(d) in any other case, to a closing receipt or a credit note;

(77) if the transaction executed by the operator corresponds to a reproduction or a duplicate, the following information:

(a) if the reproduction or duplicate relates to an invoice,

i. the information relating to the initial transaction or, if that transaction has been modified, to the last transaction, that is required under subparagraphs 1, 5, 6, 10, 15, 17, 19, 21 to 30, 72 to 74, 76 and 80; and

ii. the information relating to the reproduction or duplicate that is required under subparagraphs 3, 4, 75, 79, 81 to 86 and 88 to 91;

(b) if the reproduction or duplicate relates to a credit note,

i. the information relating to the initial transaction or, if that transaction has been modified, to the last transaction, that is referred to in subparagraph a of subparagraph 2 of the first paragraph of section 350.60.4R3 and the information that is required under subparagraphs 1, 5, 6, 10, 15, 17, 19, 29 to 38, 72 to 74, 76 and 80; and

ii. the information relating to the reproduction or duplicate that is required under subparagraphs 3, 4, 75, 79, 81 to 86 and 88 to 91;

(78) if the transaction executed by the person corresponds to a reproduction or a duplicate, the following information:

(a) if the reproduction or duplicate relates to an invoice,

i. the information relating to the initial transaction or, if that transaction has been modified, to the last transaction, that is required under subparagraphs 1, 5, 7, 10, 11, 16, 18 to 20, 22 to 30, 72 to 74, 76 and 80; and

ii. the information relating to the reproduction or duplicate that is required under subparagraphs 3, 4, 75, 79, 81 to 85 and 87 to 91;

(b) if the reproduction or duplicate relates to a credit note,

i. the information relating to the initial transaction or, if that transaction has been modified, to the last transaction, that is referred to in subparagraph a of subparagraph 2 of the first paragraph of section 350.60.5R3 and the information that is required under subparagraphs 1, 5, 7, 10, 11, 16, 18 to 20, 29, 30, 32 to 38, 72 to 74, 76 and 80; and

ii. the information relating to the reproduction or duplicate that is required under subparagraphs 3, 4, 75, 79, 81 to 85 and 87 to 91;

(79) in respect of the document, either

(a) mention that it is printed or sent by a technological means, or is both printed and sent by such a means; or

(b) mention that it is not printed or sent by a technological means;

(80) mention that the transaction is conducted in operational mode or, in the case of a transaction conducted in connection with a fictitious supply relating to a training activity, in training mode;

(81) the version identifier, assigned by the developer, of the sales recording system used to record the transaction, that corresponds to the parent version update;

(82) the version identifier, assigned by the developer, of the parent version of the sales recording system used to record the transaction;

(83) the unique identifier, assigned by the Minister, of the version of the sales recording system used to record the transaction;

(84) the code assigned by the Minister at the time of certification of the sales recording system used to record the transaction;

(85) the digital fingerprint of the digital certificate issued by the Minister to the operator who produced the signature referred to in subparagraph 86 or to the person who produced the signature referred to in subparagraph 87, as applicable;

(86) the digital signature of the operator in respect of the transaction or request, as applicable;

(87) the digital signature of the person in respect of the transaction or request, as applicable;

(88) the date, hour, minute and second of the time at which the digital signature referred to in subparagraph 86 or 87 is generated;

(89) the digital signature of the operator or person in respect of the previous transaction;

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

(91) the unique identifier, assigned by the Minister, of the developer of the sales recording system;

(92) the unique identifier, assigned by the Minister, of the device used;

(93) the version identifier, assigned by the developer, of the sales recording system used to send the information to the Minister, that corresponds to the parent version update;

(94) the version identifier, assigned by the developer, of the parent version of the sales recording system used to send the information to the Minister;

(95) the unique identifier, assigned by the Minister, of the version of the sales recording system used to send the information to the Minister;

(96) the code assigned by the Minister at the time of certification of the sales recording system used to send the information to the Minister;

(97) the digital fingerprint of the digital certificate issued by the Minister to the operator or the person who produced the signature referred to in subparagraph 98;

(98) the digital signature of the request heading generated by the operator or person signing in with the technological environment designed to receive information that must be sent to the Minister;

(99) mention that the production environment is used to make the request;

(100) mention that the test case number is “000.000”;

(101) mention that the type of device that initialized the request is a sales recording system.

The description of each food or beverage to be provided under subparagraph a of subparagraphs 22, 32 and 39 of the first paragraph may be replaced by

(1) mention that a buffet or salad bar is involved, or other similar mention, if food, a beverage or a combination of food and beverages is made available on a table by the operator for self-service by the recipient; or

(2) mention that a fixed-price menu or a menu of the day is involved if it clearly refers to food, a beverage or a combination of food and beverages specified in a menu or other similar document, kept by the operator, that states the price payable on a specific date.

The description of each beverage to be provided under subparagraph ii of subparagraph e of subparagraphs 22 and 32 of the first paragraph may be replaced by a mention that a drink, bottle or glass is involved, or other similar mention, if it refers to a beverage that is clearly described in a menu or other similar document, kept by the operator, that states the price payable on a specific date.

O.C. 1456-2023, s. 3.