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

Section 350.60.9r3 Disposition versions

2023-11-01

350.60.9R3. For the purposes of the second paragraph of section 350.60.9 of the Act, the prescribed cases in respect of which another document may be provided to the recipient are the following:

(1)  where the invoice referred to in subparagraph 2 of the first or second paragraph of section 350.60.4 of the Act or in subparagraph 2 of the first paragraph of section 350.60.5 of Act has already been provided to the recipient, the other document merely completes the invoice and contains a reference to the invoice provided;

(2)  where the purpose of the other document is to indicate payment of all or a part of the consideration for a supply before the invoice referred to in paragraph 1 has been provided to the recipient;

(3)  where the other document is the original of a written agreement relating to the supply, or a copy of the agreement.

O.C. 1456-2023, s. 2.