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

Section 350.62r15 Disposition versions

2021-12-01

350.62R15. For the purposes of subparagraph c of subparagraph 1 or 2 of the second paragraph of section 350.62R13, the information an invoice must contain is the following:

(1)  the information referred to in subparagraphs 1, 3, 5 to 9, 12 to 18 and 21 of the first paragraph of section 350.62R9;

(2)  the date, hour, minute and second of the time at which the individual referred to in subparagraph 2 of the first paragraph of section 350.62R14 sends to the Minister the information required by subparagraph a of subparagraph 1 or 2 of the second paragraph of section 350.62R13, as applicable, or by subparagraph ii of subparagraph b of subparagraph 1 or 2 of the second paragraph of that section, as applicable;

(3)  a sufficiently detailed description of the passenger transportation service;

(4)  in the case of a reproduced invoice, the information appearing on the invoice already provided to the recipient that is referred to in subparagraphs 2, 3, 5 and 8 and in subparagraphs 1, 3, 5 to 9, 12 to 14 and 16 to 18 of the first paragraph of section 350.62R9 as well as the information relating to the reproduced invoice that is referred to in subparagraphs 6 and 7 and in subparagraphs 15 and 21 of the first paragraph of section 350.62R9;

(5)  a transversal row of equal signs (=) immediately preceding the information referred to in subparagraphs 12 to 18 of the first paragraph of section 350.62R9, in subparagraphs 6 and 7, in subparagraph 21 of the first paragraph of section 350.62R9 and in subparagraph 8;

(6)  a two-dimensional QR barcode containing a hyperlink described in the fourth paragraph that, if the invoice is sent by technological means, must be followed by a clickable hyperlink containing the information described in that paragraph;

(7)  the date, hour, minute and second of the time at which the Minister processes the information referred to in subparagraph a of subparagraph 1 or 2 of the second paragraph of section 350.62R13, as applicable, or in subparagraph ii of subparagraph b of subparagraph 1 or 2 of the second paragraph of that section, as applicable, and sent by the sales recording system; and

(8)  a transversal row of equal signs (=) immediately following the information referred to in subparagraph 5, in subparagraphs 12 to 18 of the first paragraph of section 350.62R9, in subparagraphs 6 and 7 and in subparagraph 21 of the first paragraph of section 350.62R9.

For the purposes of subparagraph 2 of the first paragraph, Coordinated Universal Time (UTC- including daylight saving or standard time indicator) must be indicated if it corresponds to – 4h.

For the purposes of subparagraph 3 of the first paragraph, the description of a passenger transportation service is sufficiently detailed if it contains the following information:

(1)  the information referred to in subparagraphs 3 and 4 of the first paragraph of section 350.62R5;

(2)  the information referred to in subparagraphs 3 to 5 of the third paragraph of section 350.62R14; and

(3)  mention that the fare is set under the terms of an agreement entered into by the person with the recipient.

The hyperlink to which subparagraph 6 of the first paragraph refers must begin by “https://mev-web.ca?F=”, and be followed by the information referred to in subparagraph 27 of the first paragraph of section 350.62R3, in subparagraph 3 of the first paragraph of section 350.62R14, in subparagraphs 15 to 17, 13, 14 and 19 of the first paragraph of section 350.62R3, in subparagraph 4 of the first paragraph of section 350.62R14 but only as concerns the mention that a reproduced invoice is involved, and in subparagraphs 23 to 25 and 9 of the first paragraph of section 350.62R3; the information must appear concatenated in that order.

Despite the first paragraph, the information referred to in subparagraph 7 of the first paragraph and in subparagraph 21 of the first paragraph of section 350.62R9 need not be indicated on the invoice if, for a reason beyond the person’s control, the sales recording system cannot receive it, in which case the information missing on the invoice must be replaced by mention of the words “communication problem” and the information must be sent to the Minister within 48 hours after the time referred to in subparagraph 3 of the first paragraph of section 350.62R14.

The information referred to in subparagraph 5 of the first paragraph, in subparagraphs 12 to 18 of the first paragraph of section 350.62R9, in subparagraphs 6 and 7 of the first paragraph, in subparagraph 21 of the first paragraph of section 350.62R9 and in subparagraph 8 of the first paragraph must appear in that order on the invoice.

O.C. 164-2021, s. 3; O.C. 1448-2021, s. 2.

2021-03-10

350.62R15. For the purposes of subparagraph c of subparagraph 1 or 2 of the second paragraph of section 350.62R13, the information an invoice must contain is the following:

(1)  the information referred to in subparagraphs 1, 3, 5 to 9, 12 to 18 and 21 of the first paragraph of section 350.62R9;

(2)  the date, hour, minute and second of the time at which the individual referred to in subparagraph 2 of the first paragraph of section 350.62R14 sends to the Minister the information required by subparagraph a of subparagraph 1 or 2 of the second paragraph of section 350.62R13, as applicable, or by subparagraph ii of subparagraph b of subparagraph 1 or 2 of the second paragraph of that section, as applicable;

(3)  a sufficiently detailed description of the passenger transportation service;

(4)  in the case of a reproduced invoice, the information appearing on the invoice already provided to the recipient that is referred to in subparagraphs 2, 3, 5 and 8 and in subparagraphs 1, 3, 5 to 9, 12 to 14 and 16 to 18 of the first paragraph of section 350.62R9 as well as the information relating to the reproduced invoice that is referred to in subparagraphs 6 and 7 and in subparagraphs 15 and 21 of the first paragraph of section 350.62R9;

(5)  a transversal row of equal signs (=) immediately preceding the information referred to in subparagraphs 12 to 18 of the first paragraph of section 350.62R9, in subparagraphs 6 and 7, in subparagraph 21 of the first paragraph of section 350.62R9 and in subparagraph 8;

(6)  a two-dimensional QR barcode containing a hyperlink described in the fourth paragraph that, if the invoice is sent by technological means, must be followed by a clickable hyperlink containing the information described in that paragraph;

(7)  the date, hour, minute and second of the time at which the Minister processes the information referred to in subparagraph a of subparagraph 1 or 2 of the second paragraph of section 350.62R13, as applicable, or in subparagraph ii of subparagraph b of subparagraph 1 or 2 of the second paragraph of that section, as applicable, and sent by the sales recording system; and

(8)  a transversal row of equal signs (=) immediately following the information referred to in subparagraph 5, in subparagraphs 12 to 18 of the first paragraph of section 350.62R9, in subparagraphs 6 and 7 and in subparagraph 21 of the first paragraph of section 350.62R9.

For the purposes of subparagraph 2 of the first paragraph, Coordinated Universal Time (UTC- including daylight saving or standard time indicator) must be indicated if it corresponds to – 4h.

For the purposes of subparagraph 3 of the first paragraph, the description of a passenger transportation service is sufficiently detailed if it contains the following information:

(1)  the information referred to in subparagraphs 3 and 4 of the first paragraph of section 350.62R5;

(2)  the information referred to in subparagraphs 3 to 5 of the third paragraph of section 350.62R14; and

(3)  mention that the fare is set under the terms of an agreement entered into by the person with the recipient.

The hyperlink to which subparagraph 6 of the first paragraph refers must begin by “https://mev-web.ca?F=”, and be followed by the information referred to in subparagraph 27 of the first paragraph of section 350.62R3, in subparagraph 3 of the first paragraph of section 350.62R14, in subparagraphs 15 to 17, 13, 14 and 19 of the first paragraph of section 350.62R3, in subparagraph 4 of the first paragraph of section 350.62R14 but only as concerns the mention that a reproduced invoice is involved, and in subparagraphs 23 to 25 and 9 of the first paragraph of section 350.62R3; the information must appear concatenated in that order.

Despite the first paragraph, the information referred to in subparagraph 7 of the first paragraph and in subparagraph 21 of the first paragraph of section 350.62R9 need not be indicated on the invoice if, for a reason beyond the person’s control, the sales recording system cannot receive it, in which case the information missing on the invoice must be replaced by mention of the words “problème de communication” and the information must be sent to the Minister within 48 hours after the time referred to in subparagraph 3 of the first paragraph of section 350.62R14.

The information referred to in subparagraph 5 of the first paragraph, in subparagraphs 12 to 18 of the first paragraph of section 350.62R9, in subparagraphs 6 and 7 of the first paragraph, in subparagraph 21 of the first paragraph of section 350.62R9 and in subparagraph 8 of the first paragraph must appear in that order on the invoice.

O.C. 164-2021, s. 3.