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

Section 350.62r13 Disposition versions

2021-03-10

350.62R13. For the purposes of section 350.62 of the Act, a case where, pursuant to an agreement for the supply of a passenger transportation service entered into between the person and the recipient, all or part of the consideration for the supply is payable at a time other than at the end of the trip, is a prescribed case.

In the case described in the first paragraph, the following rules apply:

(1)  where section 32.3 of the Act does not apply in respect of the supply of the passenger transportation service,

(a)  for the purposes of paragraph 1 of section 350.62 of the Act, if the information referred to in section 350.62R15 is known to the person at the time the agreement is entered into and all consideration is paid without having become due under the terms of the agreement at that time, the person must send the information referred to in the first paragraph of section 350.62R14 to the Minister without delay after that time;

(b)  for the purposes of paragraph 1 of section 350.62 of the Act, in any other case, the person must

i.  send the information referred to in the second paragraph of section 350.62R14 to the Minister without delay after the agreement has been entered into; and

ii.  send the information referred to in the first paragraph of section 350.62R14 to the Minister immediately before the time at which the person provides an invoice to the recipient in accordance with subparagraph c; and

(c)  for the purposes of paragraph 2 of section 350.62 of the Act, the person must produce an invoice containing the information referred to in section 350.62R15 and provide the invoice to the recipient at the time at which

i.  all consideration for the supply or, if there are two or more payments, the last payment of the consideration becomes due or is paid without having become due under the terms of the agreement; and

ii.  the information referred to in section 350.62R15 is known to the person; and

(2)  where section 32.3 of the Act applies in respect of the supply of the passenger transportation service for a billing period,

(a)  for the purposes of paragraph 1 of section 350.62 of the Act, if the information referred to in section 350.62R15 is known to the person on the first day of the billing period and all consideration for the supply, attributable to the billing period, is paid without having become due on that first day, the person must send the information referred to in the first paragraph of section 350.62R14 to the Minister on that first day;

(b)  for the purposes of paragraph 1 of section 350.62 of the Act, in any other case, the person must

i.  send the information referred to in the second paragraph of section 350.62R14 to the Minister on the first day of the billing period; and

ii.  send the information referred to in the first paragraph of section 350.62R14 to the Minister immediately before the time at which the person provides an invoice to the recipient in accordance with subparagraph c; and

(c)  for the purposes of paragraph 2 of section 350.62 of the Act, the person must produce an invoice containing the information referred to in section 350.62R15 and provide the invoice to the recipient at the time at which

i.  all consideration for the supply or, if there are two or more payments, the last payment of the consideration, attributable to the billing period, becomes due or is paid without having become due; and

ii.  the information referred to in section 350.62R15 is known to the person.

If, in connection with a particular transaction, information referred to in the second paragraph is erroneous or incomplete, or such information was omitted and the particular transaction does not relate to a closing receipt produced, the following rules apply:

(1)  in the case of information to be sent as required by subparagraph a of subparagraph 1 or 2 of the second paragraph or by subparagraph ii of subparagraph b of subparagraph 1 or 2 of that paragraph, the person must, without delay after becoming aware of the information,

(a)  send the information required under subparagraphs 9 and 12 of the first paragraph of section 350.62R3 and the information referred to in subparagraph 3 of the first paragraph of section 350.62R14 that relates to the particular transaction and allows the Minister to identify it;

(b)  send the information referred to in the second paragraph after making the necessary corrections; and

(c)  provide an invoice to the recipient containing the information referred to in section 350.62R15; and

(2)  in the case of information to be sent as required by subparagraph i of subparagraph b of subparagraph 1 or 2 of the second paragraph, the person must, without delay after becoming aware of the information,

(a)  send the information required under subparagraph 9 of the first paragraph of section 350.62R3 as well as the information referred to in subparagraph 3 of the first paragraph of section 350.62R14 and in subparagraph 4 of the second paragraph of that section that relates to the particular transaction and allows the Minister to identify it; and

(b)  send the information referred to in the second paragraph after making the necessary corrections.

If, in connection with a particular transaction, information referred to in the second paragraph is erroneous or incomplete, or such information was omitted and the particular transaction relates to a closing receipt produced, the following rules apply:

(1)  the person must, without delay after becoming aware of the information,

(a)  send the information required under subparagraphs 9 and 12 of the first paragraph of section 350.62R3 and the information referred to in subparagraph 3 of the first paragraph of section 350.62R14 that relates to the particular transaction and allows the Minister to identify it;

(b)  send the information required under subparagraphs 1, 4, 6, 11 to 19, 21, 23 and 26 of the first paragraph of section 350.62R3 and the information referred to in subparagraphs 2, 4 and 5 of the first paragraph of section 350.62R14; the information must be identical to the information already sent at the time of the particular transaction; and

(c)  send the information required under subparagraphs 2, 3, 5, 9, 22, 24, 25 and 27 to 33 of the first paragraph of section 350.62R3 and the information referred to in subparagraph 3 of the first paragraph of section 350.62R14 that relates to the new transaction after making the necessary corrections; and

(2)  the person must, immediately after the new transaction referred to in subparagraph 1,

(a)  send the information required under subparagraphs 9 and 12 of the first paragraph of section 350.62R3 and the information referred to in subparagraph 3 of the first paragraph of section 350.62R14 that is required by subparagraphs b and c of subparagraph 1 and allows the Minister to identify the new transaction referred to in that subparagraph 1;

(b)  send the information referred to in the first paragraph of section 350.62R14 after making the necessary corrections; and

(c)  provide an invoice to the recipient containing the information referred to in section 350.62R15.

For the purposes of subparagraph b of subparagraph 1 of the fourth paragraph, the amounts referred to in subparagraphs 12, 15, 16 and 17 of the first paragraph of section 350.62R3 must be expressed as negative amounts.

If, in connection with a particular transaction, the information referred to in subparagraph a of subparagraph 21 of the first paragraph of section 350.62R3 was sent and information under subparagraph 26 of the first paragraph of that section subsequently becomes known, the person must, without delay after becoming aware of the information,

(1)  send the information required under subparagraphs 9 and 12 of the first paragraph of section 350.62R3 and the information referred to in subparagraph 3 of the first paragraph of section 350.62R14 that relates to the particular transaction and allows the Minister to identify it; and

(2)  send the information referred to in subparagraph a of subparagraph 1 or 2 of the second paragraph or in subparagraph ii of subparagraph b of subparagraph 1 or 2 of that paragraph, as applicable.

The first paragraph does not apply in respect of

(1)  the supply of an adapted transportation service or a shared transportation service; or

(2)  the supply of a passenger transportation service if the transportation is organized or coordinated through an electronic platform or system.

Section 350.62R2, the second paragraph of section 350.62R3 and sections 350.62R8, 350.63R1 and 350.63R2 apply to this section, with the necessary modifications.

O.C. 164-2021, s. 3.