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T-0.1, r. 2 - Regulation respecting the Québec sales tax
Section 425.1r4
Disposition versions
425.1R4. For the purposes of the second paragraph of section 425.1 of the Act, the prescribed manner consists of reporting all the information described in section 425.1R3 in the appropriate box of the document referred to in section 425.1R5, which is:
(1) in the case of the information described in paragraph 1 of section 425.1R1, in the box “Prix de vente” or in a similar box;
(2) in the case of the information described in paragraph 2 of section 425.1R1, in the box “Valeur pour TVQ” or in a similar box;
(3) in the case of the information described in paragraph 3 of section 425.1R1, in the box “TPS perçue” or in a similar box;
(4) in the case of the information described in paragraph 4 of section 425.1R1, in the box “Échange” or in a similar box;
(5) in the case of the information described in paragraph 5 of section 425.1R1, in the box “Date de livraison” or in a similar box;
(6) in the case of the tax payable by the recipient under section 16 of the Act in respect of the supply:
(a) if the tax must be collected by the supplier in accordance with section 422 of the Act, in the box “TVQ perçue commerçant” or in a similar box;
(b) if the tax must be remitted in accordance with section 473.1.1 of the Act, in the box “TVQ à payer par client à la SAAQ” or in a similar box.
425.1R4. For the purposes of the second paragraph of section 425.1 of the Act, the prescribed manner consists of reporting all the information described in section 425.1R3 in the appropriate box of the document referred to in section 425.1R5, which is:
(1) in the case of the information described in paragraph 1 of section 425.1R1, in the box “Prix de vente” or in a similar box;
(2) in the case of the information described in paragraph 2 of section 425.1R1, in the box “Valeur pour TVQ avant TPS” or in a similar box;
(3) in the case of the information described in paragraph 3 of section 425.1R1, in the box “TPS perçue” or in a similar box;
(4) in the case of the information described in paragraph 4 of section 425.1R1, in the box “Échange” or in a similar box;
(5) in the case of the information described in paragraph 5 of section 425.1R1, in the box “Date de livraison” or in a similar box;
(6) in the case of the tax payable by the recipient under section 16 of the Act in respect of the supply:
(a) if the tax must be collected by the supplier in accordance with section 422 of the Act, in the box “TVQ perçue commerçant” or in a similar box;
(b) if the tax must be remitted in accordance with section 473.1.1 of the Act, in the box “TVQ à payer par client à la SAAQ” or in a similar box.
