Ministère de l'Emploi et de la Solidarité sociale
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T-0.1 - Act respecting the Québec sales tax

Section 350.62
Disposition versions

Full text
350.62. If a person engaged in a taxi business makes a taxable supply of a passenger transportation service (other than a prescribed service) in the course of that business, the person must, subject to the prescribed cases and conditions,
(1)  send the prescribed information to the Minister in the prescribed manner and at the prescribed time; and
(2)  provide an invoice produced in the prescribed manner and containing the prescribed information to the recipient without delay at the end of the trip, and keep a copy of it.
Where the person has adjusted, refunded or credited an amount in favour of, or to, the recipient, in accordance with section 447 or 448, in respect of the supply referred to in the first paragraph for which an invoice has been produced in the manner provided for in that paragraph, the person shall, subject to the prescribed cases and conditions,
(1)  send the prescribed information to the Minister in the prescribed manner and at the prescribed time; and
(2)  issue to the recipient, within a reasonable time, the credit note referred to in paragraph 1 of section 449 produced in the prescribed manner and containing the prescribed information, unless the recipient issues to the person the debit note referred to in that paragraph 1, and keep a copy of the credit note.
Where the person has, in accordance with paragraph 1 of section 447 or 448, adjusted an amount in favour of the recipient in respect of the supply referred to in the first paragraph for which an invoice has been produced before payment and where the consideration and the tax in respect of that supply have not been charged to the recipient’s account, the following rules apply:
(1)  despite paragraph 1 of section 449, the person is not required to issue a credit note to the recipient; and
(2)  the second paragraph does not apply in respect of the adjustment.
2018, c. 18, s. 59; 2024, c. 11, s. 169.
See subsection 2 of section 169 of the Act to give effect to fiscal measures announced in the Budget Speech delivered on 21 March 2023 and to certain other measures (2024, chapter 11) in regard to the date of application of the amendments provided for in subsection 1 of this section.
350.62. If a person engaged in a taxi business makes a taxable supply of a passenger transportation service (other than a prescribed service) in the course of that business, the person must, subject to the prescribed cases and conditions,
(1)  send the prescribed information to the Minister in the prescribed manner and at the prescribed time; and
(2)  provide an invoice produced in the prescribed manner and containing the prescribed information to the recipient without delay at the end of the trip, and keep a copy of it.
2018, c. 18, s. 59.
Not in force
350.62. If a person engaged in a taxi business makes a taxable supply of a passenger transportation service (other than a prescribed service) in the course of that business, the person must, subject to the prescribed cases and conditions,
(1)  send the prescribed information to the Minister in the prescribed manner and at the prescribed time; and
(2)  provide an invoice produced in the prescribed manner and containing the prescribed information to the recipient without delay at the end of the trip, and keep a copy of it.
2018, c. 18, s. 59.
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