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

Section 350.60.4r8 Disposition versions

2023-11-01

350.60.4R8. The prescribed information an invoice or credit note produced by the operator of an establishment providing restaurant services must contain is,

(1)  for the purposes of subparagraph 2 of the first and second paragraphs of section 350.60.4 of the Act, 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; and

(2)  for the purposes of subparagraph 2 of the fourth paragraph of section 350.60.4 of the Act, the information required under subparagraphs 1, 3 to 5, 7, 11, 12, 14 to 16, 18, 19, 21, 27 to 35 and 37 to 44 of the first paragraph of Schedule VI.

For the purposes of subparagraph 1 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.

For the purposes of subparagraph 2 of the first paragraph, the information required under subparagraphs 21, 27 to 35 and 37 to 43 of the first paragraph of Schedule VI must appear in that order on the credit note.

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 or credit note if, for a reason beyond the operator’s control, the sales recording system cannot receive it, in which case the information missing on the invoice or credit note must be replaced by a mention that a communication problem has occurred.

O.C. 1456-2023, s. 2.