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

Section 350.62r14 Disposition versions

2021-03-10

350.62R14. The information to which subparagraph a of subparagraphs 1 and 2 of the second paragraph of section 350.62R13 and subparagraph ii of subparagraph b of subparagraphs 1 and 2 of the second paragraph of that section refer is the following:

(1)  the information required under subparagraphs 1 to 6, 9, 11 to 19 and 21 to 33 of the first paragraph of section 350.62R3;

(2)  the name of the individual who sends the information referred to in this section to the Minister;

(3)  the date, hour, minute, second and Coordinated Universal Time (UTC- including daylight saving or standard time indicator) at which the individual sends the information to the Minister;

(4)  in the case of a reproduced invoice or a duplicate, mention to that effect, and

(a)  the information relating to the initial transaction required under subparagraphs 2, 3 and 5 and subparagraphs 1, 4, 6, 9, 11 to 19, 21, 23 and 26 of the first paragraph of section 350.62R3; and

(b)  the information relating to the reproduced invoice or the duplicate required under subparagraphs 2, 3, 5, 22, 24, 25 and 27 to 33 of the first paragraph of section 350.62R3; and

(5)  a sufficiently detailed description of the passenger transportation service.

The information to which subparagraph i of subparagraph b of subparagraphs 1 and 2 of the second paragraph of section 350.62R13 refers is the following:

(1)  the information referred to in subparagraphs 2 and 3 of the first paragraph;

(2)  the information required under subparagraphs 1 to 6, 9, 11, 13, 14, 23 to 25 and 27 to 33 of the first paragraph of section 350.62R3;

(3)  a sufficiently detailed description of the passenger transportation service;

(4)  the value of the consideration paid or payable in respect of the supply or, failing that, a reasonable estimate of the value;

(5)  the total of the goods and services tax in respect of the supply or, failing that, an estimate of the total;

(6)  the total of the tax in respect of the supply or, failing that, an estimate of the total;

(7)  the total amount for the supply that consists of the tax, the goods and services tax and the value of the consideration paid or payable, in respect of the supply or, failing that, a reasonable estimate of the amount;

(8)  mention that an estimate is involved;

(9)  mention that an estimated transaction or a cancelled transaction is involved; and

(10)  one of the following:

(a)  mention that the estimate is printed or sent by technological means, or that it is both printed and sent by such means; or

(b)  mention that the estimate is not printed or sent by technological means.

For the purposes of subparagraph 5 of the first paragraph, the description of a passenger transportation service is sufficiently detailed if it contains the following information:

(1)  the information referred to in subparagraphs 3 and 4 of the first paragraph of section 350.62R5;

(2)  mention that the fare is set under the terms of an agreement entered into by the person with the recipient;

(3)  a reference number entered on the written agreement by the person or, in the case of a verbal agreement, the name of the recipient;

(4)  the number of trips made or to be made under the agreement or, in the case of a supply to which subparagraph a of subparagraph 2 of the second paragraph of section 350.62R13 or subparagraph ii of subparagraph b of subparagraph 2 of the second paragraph of that section applies, the number of trips made or to be made during the billing period; and

(5)  the actual or approximate date of the last trip or, in the case of a supply to which subparagraph a of subparagraph 2 of the second paragraph of section 350.62R13 or subparagraph ii of subparagraph b of subparagraph 2 of the second paragraph of that section applies, the actual or approximate date of the last trip during the billing period.

For the purposes of subparagraph 3 of the second paragraph, the description of a passenger transportation service is sufficiently detailed if it contains the following information:

(1)  the information referred to in subparagraph 3 of the first paragraph of section 350.62R5;

(2)  the information referred to in subparagraphs 2 and 3 of the third paragraph;

(3)  the actual or approximate number of trips to be made or, in the case of a supply to which subparagraph i of subparagraph b of subparagraph 2 of the second paragraph of section 350.62R13 applies, the actual or approximate number of trips to be made during the billing period;

(4)  the actual or approximate date of the last trip or, in the case of a supply to which subparagraph i of subparagraph b of subparagraph 2 of the second paragraph of section 350.62R13 applies, the actual or approximate date of the last trip during the billing period; and

(5)  mention that dues are to be paid pursuant to the Act respecting remunerated passenger transportation by automobile (chapter T-11.2), if applicable, and the actual or approximate amount of the dues.

O.C. 164-2021, s. 3.