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

Section 350.62r9 Disposition versions

2021-12-01

350.62R9. For the purposes of paragraph 2 of section 350.62 of the Act, the prescribed information an invoice must contain is the following:

(1)  the name under which the person carries on business, which must, if the person is a registrant within the meaning of the Act respecting the legal publicity of enterprises (chapter P-44.1), correspond to the name recorded in the enterprise register;

(2)  the date, hour, minute and second of the time at which the driver, or the individual referred to in subparagraph 7 of the first paragraph of section 350.62R3, sends the information required under the first paragraph of that section to the Minister;

(3)  the transaction identification number referred to in subparagraph 9 of the first paragraph of section 350.62R3;

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

(5)  mention that the tax under the first paragraph of section 16 of the Act and under subsection 1 of section 165 of the Excise Tax Act (R.S.C. 1985, c. E-15) applies in respect of the supply;

(6)  the value of the consideration paid or payable in respect of the supply;

(7)  the registration number assigned to the person pursuant to subsection 1 or 1.5 of section 241 of the Excise Tax Act;

(8)  the registration number assigned to the person pursuant to section 415 or 415.0.6 of the Act;

(9)  in the case of a closing receipt referred to in subparagraph b of subparagraph 21 of the first paragraph of section 350.62R3, the method of payment used by the recipient to pay the amount referred in subparagraph 14, as applicable;

(10)  in the case of a reproduced invoice, the information appearing on the invoice already provided to the recipient that is required under subparagraphs 1 to 9, 11 to 14, 16 to 18 and 22 as well as the information required under subparagraphs 15 and 19 to 21 relating to the reproduced invoice;

(11)  a transversal row of equal signs (=) immediately preceding the information required under subparagraphs 12 to 22;

(12)  the total of the goods and services tax paid or payable in respect of the supply;

(13)  the total of the tax paid or payable in respect of the supply;

(14)  the total amount for the supply that consists of the tax paid or payable, the goods and services tax paid or payable and the value of the consideration paid or payable, in respect of the supply;

(15)  mention that the invoice is an original invoice, a revised invoice of such an invoice, or a reproduced invoice, or mention that the person received payment or charged the fare to the recipient’s account, as applicable;

(16)  in the case of a revised invoice, mention of the number of previously produced invoices it replaces;

(17)  in the case of a fictitious supply as part of a training activity, mention of the words "training document” and “do not give to customer”;

(18)  in the case of an invoice that is both printed and sent by technological means, mention of the words “copy of bill” on the invoice sent by such means;

(19)  a two-dimensional QR barcode containing a hyperlink described in section 350.62R10 and, if the invoice is sent by technological means, the barcode must be followed by a clickable hyperlink containing the information described in that section 350.62R10;

(20)  the date, hour, minute and second of the time at which the Minister processes the information required pursuant to the first paragraph of section 350.62R3 and sent by the sales recording system;

(21)  the number assigned to the transaction; and

(22)  a transversal row of equal signs (=) immediately following the information required under subparagraphs 11 to 21.

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 4 of the first paragraph, the description of a passenger transportation service is sufficiently detailed if it contains the information referred to in section 350.62R5, other than the information referred to in the second paragraph of that section.

Despite the first paragraph, the information required under subparagraphs 20 and 21 of the first paragraph 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”.

The information required under subparagraphs 11 to 22 of the first paragraph must appear in that order on the invoice.

O.C. 164-2021, s. 3; O.C. 1448-2021, s. 1.

2021-03-10

350.62R9. For the purposes of paragraph 2 of section 350.62 of the Act, the prescribed information an invoice must contain is the following:

(1)  the name under which the person carries on business, which must, if the person is a registrant within the meaning of the Act respecting the legal publicity of enterprises (chapter P-44.1), correspond to the name recorded in the enterprise register;

(2)  the date, hour, minute and second of the time at which the driver, or the individual referred to in subparagraph 7 of the first paragraph of section 350.62R3, sends the information required under the first paragraph of that section to the Minister;

(3)  the transaction identification number referred to in subparagraph 9 of the first paragraph of section 350.62R3;

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

(5)  mention that the tax under the first paragraph of section 16 of the Act and under subsection 1 of section 165 of the Excise Tax Act (R.S.C. 1985, c. E-15) applies in respect of the supply;

(6)  the value of the consideration paid or payable in respect of the supply;

(7)  the registration number assigned to the person pursuant to subsection 1 or 1.5 of section 241 of the Excise Tax Act;

(8)  the registration number assigned to the person pursuant to section 415 or 415.0.6 of the Act;

(9)  in the case of a closing receipt referred to in subparagraph b of subparagraph 21 of the first paragraph of section 350.62R3, the method of payment used by the recipient to pay the amount referred in subparagraph 14, as applicable;

(10)  in the case of a reproduced invoice, the information appearing on the invoice already provided to the recipient that is required under subparagraphs 1 to 9, 11 to 14, 16 to 18 and 22 as well as the information required under subparagraphs 15 and 19 to 21 relating to the reproduced invoice;

(11)  a transversal row of equal signs (=) immediately preceding the information required under subparagraphs 12 to 22;

(12)  the total of the goods and services tax paid or payable in respect of the supply;

(13)  the total of the tax paid or payable in respect of the supply;

(14)  the total amount for the supply that consists of the tax paid or payable, the goods and services tax paid or payable and the value of the consideration paid or payable, in respect of the supply;

(15)  mention that the invoice is an original invoice, a revised invoice of such an invoice, or a reproduced invoice, or mention that the person received payment or charged the fare to the recipient’s account, as applicable;

(16)  in the case of a revised invoice, mention of the number of previously produced invoices it replaces;

(17)  in the case of a fictitious supply as part of a training activity, mention of the words “document de formation” and “ne pas remettre au client”;

(18)  in the case of an invoice that is both printed and sent by technological means, mention of the words “copie de facture” on the invoice sent by such means;

(19)  a two-dimensional QR barcode containing a hyperlink described in section 350.62R10 and, if the invoice is sent by technological means, the barcode must be followed by a clickable hyperlink containing the information described in that section 350.62R10;

(20)  the date, hour, minute and second of the time at which the Minister processes the information required pursuant to the first paragraph of section 350.62R3 and sent by the sales recording system;

(21)  the number assigned to the transaction; and

(22)  a transversal row of equal signs (=) immediately following the information required under subparagraphs 11 to 21.

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 4 of the first paragraph, the description of a passenger transportation service is sufficiently detailed if it contains the information referred to in section 350.62R5, other than the information referred to in the second paragraph of that section.

Despite the first paragraph, the information required under subparagraphs 20 and 21 of the first paragraph 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”.

The information required under subparagraphs 11 to 22 of the first paragraph must appear in that order on the invoice.

O.C. 164-2021, s. 3.