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

Section 350.70r1 Disposition versions

2021-06-02

350.70R1. The following information must be included in the report referred to in section 350.70 of the Act that must be displayed or sent by the driver of a vehicle used in the course of carrying on a taxi business or a copy of which must be provided by the driver:

(1)  the name under which the person referred to in section 350.62 of the Act carries on that 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 that is recorded in the enterprise register;

(2)  the registration number assigned to that person under subsection 1 or 1.5 of section 241 of the Excise Tax Act (R.S.C. 1985, c.  E-15);

(3)  the registration number assigned to that person under section 415 or 415.0.6 of the Act;

(4)  the name of the driver;

(5)  the number identifying the last transaction for which information was transmitted by the sales recording system used by the driver as well as 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;

(6)  an indication that the last invoice was printed or sent by a technological means, or was both printed and sent by such a means;

(7)  if the invoice was sent by a technological means, either the first four characters of the recipient’s email address followed by six asterisks (“*”) or six asterisks (“*”) followed by the last four digits of the recipient’s telephone number;

(8)  the date, hour, minute and second, appearing on the invoice, at which the information referred to in paragraph 1 of section 350.62 of the Act was transmitted to the Minister;

(9)  the number assigned to the transaction that appears on the invoice;

(10)  the date, hour, minute and second at which the Minister processed that last transaction;

(11)  the driver’s sales summary beginning on 1 January of the year, which includes

(a)  an indication of the year concerned,

(b)  the total number of transactions,

(c)  the number of transactions corresponding to the production of a closing receipt,

(d)  the total value of all consideration paid or payable in respect of the supplies,

(e)  the total of the goods and services tax paid or payable in respect of the supplies,

(f)  the total of the tax paid or payable in respect of the supplies, and

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

(12)  the unique identifier, assigned by the Minister, of the device referred to in section 350.70 of the Act;

(13)  the unique identifier, assigned by the Minister, of the sales recording system used;

(14)  the sales recording system’s version identifier that is assigned by the designer and that corresponds to the parent version update;

(15)  the date, hour, minute and second at which the driver connected to his user account;

(16)  the date, hour, minute and second of the production of the report;

(17)  a two-dimensional barcode (QR code format) that must include

(a)  the information provided for in subparagraphs 2, 3, 5 and 8, subparagraphs b to g of subparagraph 11 and subparagraphs 12 to 16,

(b)  the digital signature generated by the sales recording system in respect of the report, and

(c)  the digital fingerprint of the digital certificate assigned by the Minister.

For the purposes of the first paragraph,

“goods and services tax paid or payable” means the tax that has become payable or, if it has not become payable, has been paid under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15);

“sales recording system” means a device that includes software which the Minister certified beforehand and of which the version used is allowed by the Minister;

“tax paid or payable” means the tax that has become payable or, if it has not become payable, has been paid.

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