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

Section 350.60.10r1 Disposition versions

2023-11-01

350.60.10R1. The prescribed information to be contained in the report referred to in section 350.60.10 of the Act, which must be displayed or sent by a person referred to in section 350.60.4 or 350.60.5 of the Act or a copy of which must be provided by the person, is,

(1)  for a person referred to in section 350.60.4 of the Act, the information required under subparagraphs 1, 3, 15, 16 and 45 to 50 of the first paragraph of Schedule VI; and

(2)  for a person referred to in section 350.60.5 of the Act, the information required under subparagraphs 2, 3, 15, 16 and 45 to 50 of the first paragraph of Schedule VI.

Despite the first paragraph, the information required under subparagraphs f and g of subparagraph 46 of the first paragraph of Schedule VI need not be provided if, for a reason beyond the person’s control, the sales recording system, within the meaning assigned to that expression by section 350.60.4R1, was unable to receive it at the time the document referred to in that subparagraph 46 was produced, in which case the missing information must be replaced by a mention that a communication problem has occurred.

O.C. 1456-2023, s. 2.