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

Schedule Disposition versions

2023-11-01

SCHEDULE VI

(ss. 350.60.4R5, 350.60.4R8, 350.60.4R9, 350.60.4R11 to 350.60.4R13, 350.60.4R14, 350.60.5R5, 350.60.5R8, 350.60.6R1, 350.60.9R2 and 350.60.10R1)

INFORMATION AN INVOICE, CREDIT NOTE OR REPORT MUST CONTAIN

The following information is prescribed information:

(1) the name of the establishment providing restaurant services under which the operator carries on business, which must, if the operator 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 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, correspond to the name recorded in the enterprise register;

(3) the address of the establishment providing restaurant services, except in the case of a food truck;

(4) the date, hour, minute and second at which the operator or the person sends the required information to the Minister;

(5) the date on which the credit note is issued, if the date differs from the date referred to in subparagraph 4;

(6) the date on which the invoice is prepared;

(7) the number identifying the relevant transaction;

(8) the unique invoice identification number;

(9) mention that the meal is ordered using a digital platform, if applicable;

(10) the following in respect of the supply:

(a) a description of each food or beverage or of each property or service being supplied;

(b) mention that foods or beverages are covered by an agreement referred to in section 360.60.4R9, if applicable, and the following information:

i. the purpose of the agreement;

ii. the reference number entered on the written agreement or, in the case of a verbal agreement, the name of the recipient;

iii. the actual date of the supply;

iv. the actual or agreed number of persons covered by the supply, as provided for in the agreement;

v. the date on which the last payment of the consideration for the supply becomes payable under the terms of the agreement or the date on which all the consideration becomes payable in that manner, if that date is different from the date on which the agreement was entered into;

(c) mention that foods or beverages or property or services are supplied together for a lump sum, if applicable;

(d) mention that an admission fee or payment of another property or service gives entitlement to one or more beverages, if applicable, and the following information:

i. the number of beverages included;

ii. a description of each beverage included;

(e) if applicable, mention that a discount is given in respect of the supply and the value of the discount, expressed as a negative amount;

(f) if applicable, mention that service charges apply in respect of the supply, and the amount of the charges;

(g) if applicable, mention that delivery charges apply in respect of the supply, and the amount of the charges;

(h) mention that the amount paid or payable by the recipient in respect of each beverage includes the specific tax to be paid under section 487 of the Act in respect of the beverage, if applicable;

(i) mention that an original invoice containing information that was sent to the Minister has been cancelled, if applicable;

(j) the quantity of each food or beverage or of each property or service being supplied;

(k) the amount paid or payable by the recipient in respect of each food or beverage or of each property or service mentioned in subparagraph a or, if it is provided free of charge, mention to that effect;

(l) the total of the specific tax to be paid under section 487 of the Act in respect of the supply, if applicable, when the amount paid or payable by the recipient in respect of each beverage does not include that tax;

(m) mention that the tax to be paid under the first paragraph of section 16 of the Act, the tax to be paid under subsection 1 of section 165 of the Excise Tax Act (R.S.C. 1985, c. E-15) and the specific tax to be paid under section 487 of the Act apply in respect of the supply, if applicable;

(11) mention that the meal in respect of which an amount is adjusted, refunded or credited was ordered using a digital platform, if applicable;

(12) the following in respect of the supply:

(a) a description of each food or beverage or of each property or service being supplied and in respect of which an amount is adjusted, refunded or credited;

(b) mention that foods or beverages mentioned in subparagraph a were covered by an agreement referred to in section 360.60.4R9, if applicable, and the following information:

i. the purpose of the agreement;

ii. the reference number entered on the written agreement or, in the case of a verbal agreement, the name of the recipient;

iii. the actual date of the supply;

iv. the actual or agreed number of persons covered by the supply, as provided for in the agreement;

v. the date on which the last payment of the consideration for the supply became payable under the terms of the agreement or the date on which all the consideration became payable in that manner, if that date is different from the date on which the agreement was entered into;

(c) mention that foods or beverages or property or services mentioned in subparagraph a were supplied together for a lump sum, if applicable;

(d) mention that an admission fee or payment of another property or service mentioned in subparagraph a gave entitlement to one or more beverages, if applicable, and the following information:

i. the number of beverages included;

ii. a description of each beverage included;

(e) if applicable, mention that a discount that was given in respect of the supply relates to a food or beverage or a property or service mentioned in subparagraph a, and the value of the discount;

(f) if applicable, mention that service charges that were applied in respect of the supply are adjusted, refunded or credited, and the amount of the adjustment, refund or credit, expressed as a negative amount;

(g) if applicable, mention that delivery charges that were applied in respect of the supply are adjusted, refunded or credited, and the amount of the adjustment, refund or credit, expressed as a negative amount;

(h) mention that the amount adjusted, refunded or credited in respect of each beverage includes the refunded amount of the specific tax to be paid under section 487 of the Act, if applicable;

(i) the quantity of each food or beverage or of each property or service mentioned in subparagraph a;

(j) the amount of the adjustment, refund or credit in respect of each food or beverage or of each property or service mentioned in subparagraph a, expressed as a negative amount;

(k) the total refund amount of the specific tax to be paid under section 487 of the Act, if applicable, expressed as a negative amount, when the amount adjusted, refunded or credited in respect of each beverage does not include the refund amount of that tax;

(l) mention that the tax to be paid under the first paragraph of section 16 of the Act, the tax to be paid under subsection 1 of section 165 of the Excise Tax Act and the specific tax to be paid under section 487 of the Act was applied in respect of each food or beverage or of each property or service mentioned in subparagraph a, if applicable;

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

(14) the amount of the adjustment, refund or credit in respect of the supply, if applicable, expressed as a negative amount;

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

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

(17) if applicable, either

(a) mention that no payment applies to the supply or no payment has been made; or

(b) mention of the method of payment used by the recipient to pay the amount determined in subparagraph 26, if applicable, or in subparagraph 24;

(18) the refund method used by the operator or the person to refund the amount determined in subparagraph 31, if applicable, or in subparagraph 29;

(19) the information to be provided under paragraph 3 of section 449R1;

(20) the total amount paid or payable for the supply;

(21) a transversal row of equal signs (=) immediately preceding the information required under subparagraphs 22 to 43;

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

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

(24) 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;

(25) if applicable, the positive or negative amount of an adjustment applicable on the amount referred to in subparagraph 24;

(26) if applicable, the total of the amounts referred to in subparagraphs 24 and 25 or, if the amount referred to in subparagraph 25 is negative, the amount that corresponds to the amount by which the amount referred to in subparagraph 24 exceeds the absolute value of the amount referred to in subparagraph 25;

(27) the amount of the adjustment, refund or credit for the goods and services tax paid or payable, expressed as a negative amount;

(28) the amount of the adjustment, refund or credit for the tax paid or payable, expressed as a negative amount;

(29) the total amount of the adjustment, refund or credit, expressed as a negative amount, that consists of the amount of the adjustment, refund or credit for the tax paid or payable and for the goods and services tax paid or payable and the amount of the adjustment, refund or credit in respect of the supply;

(30) if applicable, the positive or negative amount of an adjustment applicable on the amount referred to in subparagraph 29;

(31) if applicable, the total of the amounts referred to in subparagraphs 29 and 30;

(32) in the case of a fictitious supply relating to a training activity, mention that a training document is involved;

(33) in the case of a reproduction or a duplicate, mention to that effect;

(34) in the case of a fictitious supply relating to a training activity or of a duplicate, mention that the document must not be provided to a recipient;

(35) one of the following, as applicable:

(a) mention that an original invoice is involved;

(b) mention that a revised original invoice is involved;

(c) mention that a credit note is involved;

(d) mention that payment was received by the operator or the person;

(e) mention that the amount determined in subparagraph 26, if applicable, or in subparagraph 24 was charged to the recipient’s account;

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

(37) in the case of a corrected closing receipt or a corrected credit note, mention to that effect;

(38) in the case of a document that is both printed and sent by a technological means, mention on the document sent by such a means that an electronic copy is involved;

(39) a two-dimensional QR barcode containing a hyperlink that must begin by “https://qr.mev-web.ca?f=”, be followed by the following information which must appear concatenated in that order and, if the document is sent by a technological means, be followed by such a clickable hyperlink:

(a) in the case of an invoice provided by the operator, the information under subparagraphs 85, 72, 24 to 26, 28, 17, 19, 75, 80, 86, 89 and 74 of the first paragraph of Schedule V that is required under subparagraph 1 of the first paragraph of section 350.60.4R3, the first paragraph of section 350.60.4R10, subparagraph 2 of the third paragraph of that section 350.60.4R10 or subparagraph 1 of the second paragraph of section 350.60.4R13, as applicable;

(b) in the case of an invoice provided by the person, the information under subparagraphs 85, 72, 24 to 26, 28, 18, 20, 75, 80, 87, 89 and 74 of the first paragraph of Schedule V that is required under subparagraph 1 of the first paragraph of section 350.60.5R3;

(c) in the case of a credit note issued by the operator, the information under subparagraphs 85, 72, 34 to 36, 38, 17, 19, 75, 80, 86, 89 and 74 of the first paragraph of Schedule V that is required under subparagraph 2 of the first paragraph of section 350.60.4R3;

(d) in the case of a credit note issued by the person, the information under subparagraphs 85, 72, 34 to 36, 38, 18, 20, 75, 80, 87, 89 and 74 of the first paragraph of Schedule V that is required under subparagraph 2 of the first paragraph of section 350.60.5R3;

(40) the date, hour, minute and second of the time at which the Minister processes the information sent by the sales recording system and, if the Coordinated Universal Time (UTC) of the sales recording system does not correspond to – 5 h, the mention “UTC –05:00”;

(41) the number assigned by the Minister to the transaction;

(42) the unique identifier, assigned by the Minister, of the device used to produce the document;

(43) a transversal row of equal signs (=) immediately following the information required under subparagraphs 21 to 42;

(44) if the document corresponds to a reproduction, the following information:

(a) in the case of the reproduction of an invoice referred to in any of sections 350.60.4R8, 350.60.4R9 and 350.60.4R13, the information relating to the invoice that is required under subparagraphs 1, 3, 4, 7, 9, 10, 13, 15 to 17, 21 to 26, 35 to 37 and 43 and the information relating to the reproduction that is required under subparagraphs 33 and 38 to 42;

(b) in the case of the reproduction of an invoice referred to in section 350.60.5R8, the information relating to the invoice that is required under subparagraphs 2 to 4, 7, 10, 13, 15 to 17, 21 to 26, 35 to 37 and 43 and the information relating to the reproduction that is required under subparagraphs 33 and 38 to 42;

(c) in the case of the reproduction of a credit note referred to in section 350.60.4R8, the information relating to the credit note that is required under subparagraphs 1, 3 to 5, 7, 11, 12, 14 to 16, 18, 19, 21, 27 to 31, 35, 37 and 43 and the information relating to the reproduction that is required under subparagraphs 33 and 38 to 42;

(d) in the case of the reproduction of a credit note referred to in section 350.60.5R8, the information relating to the credit note that is required under subparagraphs 2 to 5, 7, 12, 14 to 16, 18, 19, 21, 27 to 31, 35, 37 and 43 and the information relating to the reproduction that is required under subparagraphs 33 and 38 to 42;

(45) the name of the person referred to in section 350.60.4 or 350.60.5 of the Act, as applicable, who produces the report referred to in section 350.60.10 of the Act and that corresponds to the user account name;

(46) the mention “dernier document”, followed by the following information relating to the last document produced by the person referred to in section 350.60.4 or 350.60.5 of the Act, as applicable:

(a) the number identifying the transaction and appearing on the last document;

(b) either of the following appearing on the last document:

i. if the last document is an invoice, the reproduction of an invoice or a duplicate relating to an invoice, the amount referred to in subparagraph 24;

ii. if the last document is a credit note, the reproduction of a credit note or a duplicate relating to a credit note, the amount referred to in subparagraph 29;

(c) mention that the last document was printed or sent by a technological means, or was both printed and sent by such a means;

(d) if the last document was sent by a technological means, either the first 4 characters of the recipient’s email address followed by 6 asterisks (*), or 6 asterisks (*) followed by the last 4 digits of the recipient’s telephone number;

(e) the date, hour, minute and second, appearing on the last document, at which the information referred to in subparagraph 1 of the first, second or fourth paragraph of section 350.60.4 of the Act or in subparagraph 1 of the first or second paragraph of section 350.60.5 of the Act, as applicable, was sent to the Minister;

(f) the date, hour, minute and second at which the Minister processed the transaction relating to the last document;

(g) the number assigned by the Minister to the transaction and appearing on the last document;

(47) the mention “sommaire des ventes”, followed by the following information relating to the sales summary of the person referred to in section 350.60.4 or 350.60.5 of the Act, as applicable, beginning on 1 January of the year:

(a) mention of the year concerned;

(b) the total number of transactions recorded by the sales recording system or systems used by the person referred to in subparagraph 45 in the year covered by the report;

(c) the total number of transactions meeting the following conditions:

i. the transaction relates to a closing receipt, a corrected closing receipt, a credit note or a corrected credit note;

ii. the transaction is conducted in operational mode;

iii. the transaction does not correspond to a transaction referred to in subparagraph c or d of subparagraph 75 of the first paragraph of Schedule V;

iv. the amount referred to in subparagraph 26 of the first paragraph of Schedule V in the case of a closing receipt, or in subparagraph 36 of the first paragraph of that Schedule in the case of a credit note, that relates to the transaction, is not equal to zero;

(d) the amount determined in subparagraph 64 of the first paragraph of Schedule V;

(e) the amount determined in subparagraph 65 of the first paragraph of Schedule V;

(f) the amount determined in subparagraph 66 of the first paragraph of Schedule V;

(g) the amount determined in subparagraph 67 of the first paragraph of Schedule V;

(h) the amount determined in subparagraph 68 of the first paragraph of Schedule V;

(i) the amount determined in subparagraph 69 of the first paragraph of Schedule V;

(48) the mention “appareil”, followed by the following information relating to the device and the sales recording system used:

(a) the unique identifier, assigned by the Minister, of the device referred to in section 350.60.10 of the Act;

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

(c) the version identifier, assigned by the developer, of the sales recording system that corresponds to the parent version update;

(49) the mention “dates”, followed by the following information relating to the production of the report:

(a) the date, hour, minute and second at which the person referred to in subparagraph 45 connected to the person’s user account;

(b) the date, hour, minute and second at which the report was produced;

(50) a two-dimensional QR barcode that must include the following information, which must appear concatenated in that order:

(a) the information required under subparagraphs 15, 16 and 45 and the information required under subparagraphs a, b and e of subparagraph 46, subparagraphs a to i of subparagraph 47, subparagraphs a to c of subparagraph 48 and subparagraphs a and b of subparagraph 49;

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

(c) the digital fingerprint of the digital certificate issued by the Minister to the person who produced the signature referred to in subparagraph b.

The description of each food or beverage to be provided under subparagraph a of subparagraphs 10 and 12 of the first paragraph may be replaced by

(1) a mention that a buffet or salad bar is involved, or other similar mention, if food, a beverage or a combination of food and beverages is made available on a table by the operator for self-service by the recipient; or

(2) a mention that a fixed-price menu or a menu of the day is involved if it clearly refers to food, a beverage or a combination of food and beverages specified in a menu or other similar document, kept by the operator, that states the price payable on a specific date.

The description of each beverage to be provided under subparagraph ii of subparagraph d of subparagraphs 10 and 12 of the first paragraph may be replaced by a mention that a drink, bottle or glass is involved, or other similar mention, if it refers to a beverage that is clearly described in a menu or other similar document, kept by the operator, that states the price payable on a specific date.

O.C. 1456-2023, s. 3.