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T-0.1, r. 2 - Regulation respecting the Québec sales tax
Section 350.60.4r2
Disposition versions
350.60.4R2. For the purposes of subparagraph 1 of the first, second and fourth paragraphs of section 350.60.4 of the Act, the prescribed manner for sending the information referred to in section 350.60.4R3 to the Minister is to
(1) use a sales recording system and a digital certificate issued by the Minister; and
(2) send the information by electronic filing via the online services made available for the purpose by the Minister, using the sales recording system.
