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

Section 350.63r1.1 Disposition versions

2021-12-01

350.63R1.1. For the purposes of the first paragraph of section 350.63 of the Act, the prescribed information a document that is a reproduced invoice must contain is the following:

(1)  in the case of a reproduced invoice referred to in section 350.62R9, the information appearing on the invoice already provided to the recipient that is referred to in subparagraphs 1 to 9, 11 to 14, 16 to 18 and 22 of the first paragraph of section 350.62R9 as well as the information relating to the reproduced invoice that is referred to in subparagraphs 15 and 19 to 21 of that first paragraph;

(2)  in the case of a reproduced invoice referred to in section 350.62R13, the information appearing on the invoice already provided to the recipient that is referred to in subparagraphs 2, 3, 5 and 8 of the first paragraph of section 350.62R15 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 of the first paragraph of section 350.62R15 and in subparagraphs 15 and 21 of the first paragraph of section 350.62R9;

(3)  in the case of a reproduced invoice referred to in section 350.62R16, the information appearing on the invoice already provided to the recipient that is referred to in subparagraphs 2, 3, 5 to 9 and 12 of the first paragraph of section 350.62R18 and in subparagraphs 1, 3, 5, 7 to 9 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 10 and 11 of the first paragraph of section 350.62R18 and in subparagraphs 15 and 21 of the first paragraph of section 350.62R9; and

(4)  in the case of a duplicate, mention of the words “duplicate” and “do not give to customer”.

O.C. 1448-2021, s. 5.