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

Section 350.62r1
Disposition versions

Full text
350.62R1. For the purposes of sections 350.62R2 to 350.62R18,
“goods and services tax paid or payable” means tax that has become payable or, if it has not become payable, has been paid under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15);
“original invoice” means an invoice prepared before payment;
“sales recording system” means a device containing software previously certified by the Minister and the version used is permitted by the Minister;
“tax paid or payable” means tax that has become payable or, if it has not become payable, has been paid.
O.C. 164-2021, s. 3.
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