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

Section 350.60.10r3 Disposition versions

2023-11-01

350.60.10R3. For the purposes of section 350.60.10 of the Act, the prescribed information to be sent to the Minister by a person referred to in section 350.60.4 or 350.60.5 of the Act, as applicable, is,

(1)  for a person referred to in section 350.60.4 of the Act, the information required under subparagraphs 2, 8, 12, 17, 19, 57 to 71, 81, 85, 86, 90 and 92 of the first paragraph of Schedule V; and

(2)  for a person referred to in section 350.60.5 of the Act, the information required under subparagraphs 2, 8, 12, 18, 20, 57 to 71, 81, 85, 87, 90 and 92 of the first paragraph of Schedule V.

For the purposes of subparagraph 1 of the first paragraph, at the time the information is sent, the transaction header must contain the information required under subparagraphs 17, 19, 90 to 96 and 99 to 101 of the first paragraph of Schedule V.

For the purposes of subparagraph 2 of the first paragraph, at the time the information is sent, the transaction header must contain the information required under subparagraphs 18, 20, 90 to 96 and 99 to 101 of the first paragraph of Schedule V.

For the purposes of this section, information that does not appear in the appropriate place in the sales recording system, within the meaning assigned to that expression by section 350.60.4R1, is deemed not to have been sent to the Minister.

O.C. 1456-2023, s. 2.