I-3 - Taxation Act

Section 85.3.2 Disposition versions

2011-02-14

85.3.2. For the purposes of paragraph b of section 85.3.1, the information that must be included in the document filled out by the taxpayer is the following:

(a)  the name, address, date of birth and Social Insurance Number of the individual who delivers the property to the taxpayer to whom that paragraph b refers;

(b)  the description of the goods acquired, the purchase price and the method of payment;

(c)  if the individual who delivers the property to the taxpayer is not the vendor of the property, the name and address of the vendor and the vendor’s Social Insurance Number or, as the case may be, the vendor’s Québec business number assigned under the Act respecting the legal publicity of enterprises (chapter P-44.1).

The individual referred to in subparagraph a of the first paragraph shall produce one of the following supporting documents to confirm the individual’s name, address and Social Insurance Number, and the document containing that information must specify the supporting document so produced:

(a)  the individual’s health insurance card issued by the Régie de l’assurance maladie du Québec;

(b)  the individual’s birth certificate;

(c)  the individual’s driver’s licence issued by the Société de l’assurance automobile du Québec;

(d)  the registration certificate of the vehicle used for the transportation of the property that is issued by the Société de l’assurance automobile du Québec.

2001, c. 51, s. 22; 2005, c. 14, s. 51; 2010, c. 7, s. 212.

2006-03-01

85.3.2. For the purposes of paragraph b of section 85.3.1, the information that must be included in the document filled out by the taxpayer is the following:

(a)  the name, address, date of birth and Social Insurance Number of the individual who delivers the property to the taxpayer to whom that paragraph b refers;

(b)  the description of the goods acquired, the purchase price and the method of payment;

(c)  if the individual who delivers the property to the taxpayer is not the vendor of the property, the name and address of the vendor and the vendor’s Social Insurance Number or, as the case may be, the vendor’s business number assigned under the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P-45).

The individual referred to in subparagraph a of the first paragraph shall produce one of the following supporting documents to confirm the individual’s name, address and Social Insurance Number, and the document containing that information must specify the supporting document so produced:

(a)  the individual’s health insurance card issued by the Régie de l’assurance maladie du Québec;

(b)  the individual’s birth certificate;

(c)  the individual’s driver’s licence issued by the Société de l’assurance automobile du Québec;

(d)  the registration certificate of the vehicle used for the transportation of the property that is issued by the Société de l’assurance automobile du Québec.

2001, c. 51, s. 22; 2005, c. 14, s. 51.