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

Section 350.60.5r7
Disposition versions

Full text
350.60.5R7. For the purposes of subparagraph 2 of the first and second paragraphs of section 350.60.5 of the Act, the prescribed manner for the person referred to in that section to produce an invoice or a credit note is to use a sales recording system.
Despite the first paragraph, in connection with the production of a credit note, the information required under subparagraph 19 of the first paragraph of Schedule VI may be entered on the credit note otherwise than by means of the sales recording system.
O.C. 1456-2023, s. 2.
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