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T-0.1, r. 2 - Regulation respecting the Québec sales tax
Section 350.51r5
Disposition versions
350.51R5. Where the operator of an establishment providing restaurant services is a registrant, the prescribed information that the invoice must contain is the following, other than for the case described in section 350.51R7:
(1) the information required under paragraphs 5 and 6 of section 350.51R3;
(2) the date, hour and minute of issue of the invoice;
(3) a number identifying the invoice and meeting the conditions set out in section 350.51R6;
(4) the value of the consideration paid or payable in respect of the supply;
(5) the registration number assigned to the operator pursuant to subsection 241(1) of the Excise Tax Act (R.S.C. 1985, c. E-15);
(6) the registration number assigned to the operator pursuant to section 415 or 415.0.6 of the Act;
(7) a row of 42 equal signs (=) immediately preceding the information required under paragraphs 8 to 19;
(8) the total of the goods and services tax paid or payable for the supply;
(9) the total of the tax paid or payable for the supply;
(10) 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;
(11) mention that the document is an original invoice, a reprinted invoice, a revised invoice, a credit note or that the operator has received payment, as the case may be;
(12) for a revised invoice, mention of the number of invoices already produced that the revised invoice replaces;
(13) a two-dimensional PDF417 barcode;
(14) the date, hour, minute and second of the invoice printing;
(15) the number of the device referred to in section 350.52 of the Act assigned by the Minister to the operator at the time the device is activated;
(16) a sequential number, based on one or more series, identifying the invoice and linked by a dash to the information required under paragraph 15;
(17) the information required under paragraphs 1 and 2 of section 350.51R3;
(18) a row of 4 to 42 special characters; and
(19) a row of 42 equal signs (=) immediately following the information required under paragraphs 7 to 18.
The information required under subparagraphs 7 to 19 of the first paragraph are generated in that order by the device referred to in section 350.52 of the Act.
However, for the period, if applicable, preceding the date on which sections 350.52 to 350.55 of the Act respecting the Québec sales tax (chapter T-0.1) take effect in respect of an operator of an establishment providing restaurant services, that is a registrant, or of an establishment of such an operator, as the case may be, section 350.51R5 of the Regulation is to be read as follows:
“350.51R5. Where the operator of an establishment providing restaurant services is a registrant, the prescribed information that the invoice must contain is the following:
(1) the information required under paragraphs 1 to 6 of section 350.51R3;
(2) the partial total of the value of the consideration paid or payable in respect of the supply that is not the goods and services tax paid or payable for the supply;
(3) the registration number assigned to the operator pursuant to subsection 241(1) of the Excise Tax Act (R.S.C. 1985, c. E-15);
(4) the registration number assigned to the operator pursuant to section 415 of the Act;
(5) the total of the goods and services tax paid or payable for the supply;
(6) the total of the tax paid or payable for the supply; and
(7) the total amount for the supply that is both the tax paid or payable and the value of the consideration paid or payable in respect of the supply.”.
350.51R5. Where the operator of an establishment providing restaurant services is a registrant, the prescribed information that the invoice must contain is the following, other than for the case described in section 350.51R7:
(1) the information required under paragraphs 5 and 6 of section 350.51R3;
(2) the date, hour and minute of issue of the invoice;
(3) a number identifying the invoice and meeting the conditions set out in section 350.51R6;
(4) the value of the consideration paid or payable in respect of the supply;
(5) the registration number assigned to the operator pursuant to subsection 241(1) of the Excise Tax Act (R.S.C. 1985, c. E-15);
(6) the registration number assigned to the operator pursuant to section 415 of the Act;
(7) a row of 42 equal signs (=) immediately preceding the information required under paragraphs 8 to 19;
(8) the total of the goods and services tax paid or payable for the supply;
(9) the total of the tax paid or payable for the supply;
(10) 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;
(11) mention that the document is an original invoice, a reprinted invoice, a revised invoice, a credit note or that the operator has received payment, as the case may be;
(12) for a revised invoice, mention of the number of invoices already produced that the revised invoice replaces;
(13) a two-dimensional PDF417 barcode;
(14) the date, hour, minute and second of the invoice printing;
(15) the number of the device referred to in section 350.52 of the Act assigned by the Minister to the operator at the time the device is activated;
(16) a sequential number, based on one or more series, identifying the invoice and linked by a dash to the information required under paragraph 15;
(17) the information required under paragraphs 1 and 2 of section 350.51R3;
(18) a row of 4 to 42 special characters; and
(19) a row of 42 equal signs (=) immediately following the information required under paragraphs 7 to 18.
The information required under subparagraphs 7 to 19 of the first paragraph are generated in that order by the device referred to in section 350.52 of the Act.
However, for the period, if applicable, preceding the date on which sections 350.52 to 350.55 of the Act respecting the Québec sales tax (chapter T-0.1) take effect in respect of an operator of an establishment providing restaurant services, that is a registrant, or of an establishment of such an operator, as the case may be, section 350.51R5 of the Regulation is to be read as follows:
“350.51R5. Where the operator of an establishment providing restaurant services is a registrant, the prescribed information that the invoice must contain is the following:
(1) the information required under paragraphs 1 to 6 of section 350.51R3;
(2) the partial total of the value of the consideration paid or payable in respect of the supply that is not the goods and services tax paid or payable for the supply;
(3) the registration number assigned to the operator pursuant to subsection 241(1) of the Excise Tax Act (R.S.C. 1985, c. E-15);
(4) the registration number assigned to the operator pursuant to section 415 of the Act;
(5) the total of the goods and services tax paid or payable for the supply;
(6) the total of the tax paid or payable for the supply; and
(7) the total amount for the supply that is both the tax paid or payable and the value of the consideration paid or payable in respect of the supply.”.
350.51R5. Where the operator of an establishment providing restaurant services is a registrant, the prescribed information that the invoice must contain is the following, other than for the case described in section 350.51R7:
(1) the information required under paragraphs 5 and 6 of section 350.51R3;
(2) the date, hour and minute of issue of the invoice;
(3) a number identifying the invoice and meeting the conditions set out in section 350.51R6;
(4) the partial total of the value of the consideration paid or payable in respect of the supply, determined without reference to the goods and services tax paid or payable for the supply;
(5) the registration number assigned to the operator pursuant to subsection 241(1) of the Excise Tax Act (R.S.C. 1985, c. E-15);
(6) the registration number assigned to the operator pursuant to section 415 of the Act;
(7) a row of 42 equal signs (=) immediately preceding the information required under paragraphs 8 to 19;
(8) the total of the goods and services tax paid or payable for the supply;
(9) the total of the tax paid or payable for the supply;
(10) the total amount for the supply that is both the tax paid or payable and the value of the consideration paid or payable in respect of the supply;
(11) mention that the document is an original invoice, a reprinted invoice, a revised invoice, a credit note or that the operator has received payment, as the case may be;
(12) for a revised invoice, mention of the number of invoices already produced that the revised invoice replaces;
(13) a two-dimensional PDF417 barcode;
(14) the date, hour, minute and second of the invoice printing;
(15) the number of the device referred to in section 350.52 of the Act assigned by the Minister to the operator at the time the device is activated;
(16) a sequential number, based on one or more series, identifying the invoice and linked by a dash to the information required under paragraph 15;
(17) the information required under paragraphs 1 and 2 of section 350.51R3;
(18) a row of 4 to 42 special characters; and
(19) a row of 42 equal signs (=) immediately following the information required under paragraphs 7 to 18.
The information required under subparagraphs 7 to 19 of the first paragraph are generated in that order by the device referred to in section 350.52 of the Act.
However, for the period, if applicable, preceding the date on which sections 350.52 to 350.55 of the Act respecting the Québec sales tax (chapter T-0.1) take effect in respect of an operator of an establishment providing restaurant services, that is a registrant, or of an establishment of such an operator, as the case may be, section 350.51R5 of the Regulation is to be read as follows:
“350.51R5. Where the operator of an establishment providing restaurant services is a registrant, the prescribed information that the invoice must contain is the following:
(1) the information required under paragraphs 1 to 6 of section 350.51R3;
(2) the partial total of the value of the consideration paid or payable in respect of the supply that is not the goods and services tax paid or payable for the supply;
(3) the registration number assigned to the operator pursuant to subsection 241(1) of the Excise Tax Act (R.S.C. 1985, c. E-15);
(4) the registration number assigned to the operator pursuant to section 415 of the Act;
(5) the total of the goods and services tax paid or payable for the supply;
(6) the total of the tax paid or payable for the supply; and
(7) the total amount for the supply that is both the tax paid or payable and the value of the consideration paid or payable in respect of the supply.”.
