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

Section 350.62r12
Disposition versions

Full text
350.62R12. For the purposes of paragraph 2 of section 350.62 of the Act, a case where a person requests payment of the consideration for the supply of a passenger transportation service from another person who is not the recipient of the supply, is a prescribed case.
In the case described in the first paragraph, the person may provide the invoice to that other person or to the recipient.
In addition, if the person provides the invoice to that other person, sections 350.62R1 to 350.63R2 apply, with the necessary modifications, as if that other person were the recipient of the supply of the service.
O.C. 164-2021, s. 3.
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