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

Section 350.68r1 Disposition versions

2021-06-02

350.68R1. A document referred to in the first paragraph of section 350.68 of the Act is displayed in the prescribed manner when the registration number shown on the document meets the following conditions:

(1)  it is in black type on a white background;

(2)  Arial typeface is used and the text, sized at least 48 points, is in bold;

(3)  the minimum type height is 12 millimeters and the minimum width is 5 millimeters for the number 1 and 8 millimeters in any other case; and

(4)  it is centered horizontally and arranged as follows:

(a)  on the first line, the first two digits are followed by a single space and the following eight digits are arranged in two four-digit groups separated by a single space, and

(b)  on the next line, the letters “TQ” are followed by the last four digits.

S.Q. 2021, c. 15, s. 19.