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

Section 350.60.4r12 Disposition versions

2023-11-01

350.60.4R12. For the purposes of subparagraph 2 of the second paragraph of section 350.60.4R9, the prescribed information an invoice must contain is the information required under subparagraphs 1, 3, 4, 7, 9, 10, 13, 15 to 17, 21 to 26 and 32 to 44 of the first paragraph of Schedule VI.

For the purposes of the first paragraph, the information required under subparagraphs 21 to 26 and 32 to 43 of the first paragraph of Schedule VI must appear in that order on the invoice.

Despite the first paragraph, the information required under subparagraphs 40 and 41 of the first paragraph of Schedule VI need not be indicated on the invoice if, for a reason beyond the control of the operator of the establishment providing restaurant services, the sales recording system cannot receive it, in which case the information missing on the invoice must be replaced by a mention that a communication problem has occurred.

O.C. 1456-2023, s. 2.