T-0.1 - Act respecting the Québec sales tax

Section 350.49 Disposition versions

2015-10-26

350.49. A clothing manufacturer shall file with the Minister for each of its reporting periods, with the return it is required to file under section 468, an information return on the supplies, made in Canada and acquired by the clothing manufacturer, that relate to the manufacturing, in whole or in part, of clothing, which shall contain the following information:

(1)  every amount charged for the making of such a supply that is the consideration or part of the consideration for the supply that

(a)  became due in the reporting period and was not paid in a preceding reporting period, or

(b)  was paid in the reporting period before becoming due;

(2)  the tax payable, where applicable, in respect of the supply that is attributable to each amount referred to in subparagraph 1; and

(3)  the name of the supplier having charged each amount referred to in subparagraph 1, the name under which the supplier does business, where applicable, the address and telephone number of the supplier and, where applicable, the registration number assigned to the supplier under section 415 or 415.0.6 or, where the supplier is an individual who is not registered under Division I of Chapter VIII, the supplier’s social insurance number.

For the purposes of the first paragraph, a supply is made in Canada if it is deemed to be made in Canada under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15).

The information return shall be made in prescribed form and be filed with and as prescribed by the Minister for each reporting period of the clothing manufacturer, even if no amount became due or was paid by the clothing manufacturer in the reporting period in relation to a supply referred to in the first paragraph.

2002, c. 9, s. 164; 2012, c. 28, s. 115; 2015, c. 24, s. 180.

2013-01-01

350.49. A clothing manufacturer shall file with the Minister for each of its reporting periods, with the return it is required to file under section 468, an information return on the supplies, made in Canada and acquired by the clothing manufacturer, that relate to the manufacturing, in whole or in part, of clothing, which shall contain the following information:

(1)  every amount charged for the making of such a supply that is the consideration or part of the consideration for the supply that

(a)  became due in the reporting period and was not paid in a preceding reporting period, or

(b)  was paid in the reporting period before becoming due;

(2)  the tax payable, where applicable, in respect of the supply that is attributable to each amount referred to in subparagraph 1; and

(3)  the name of the supplier having charged each amount referred to in subparagraph 1, the name under which the supplier does business, where applicable, the address and telephone number of the supplier and, where applicable, the registration number assigned to the supplier under section 415 or, where the supplier is an individual who is not registered under Division I of Chapter VIII, the supplier’s social insurance number.

For the purposes of the first paragraph, a supply is made in Canada if it is deemed to be made in Canada under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15).

The information return shall be made in prescribed form and be filed with and as prescribed by the Minister for each reporting period of the clothing manufacturer, even if no amount became due or was paid by the clothing manufacturer in the reporting period in relation to a supply referred to in the first paragraph.

2002, c. 9, s. 164; 2012, c. 28, s. 115.

2002-06-08

350.49. A clothing manufacturer shall file with the Minister for each of its reporting periods, with the return it is required to file under section 468, an information return on the supplies, made in Canada and acquired by the clothing manufacturer, that relate to the manufacturing, in whole or in part, of clothing, which shall contain the following information:

(1)  every amount charged for the making of such a supply that is the consideration or part of the consideration for the supply that

(a)  became due in the reporting period and was not paid in a preceding reporting period, or

(b)  was paid in the reporting period before becoming due;

(2)   the tax payable, where applicable, in respect of the supply that is attributable to each amount referred to in subparagraph 1; and

(3)  the name of the supplier having charged each amount referred to in subparagraph 1, the name under which the supplier does business, where applicable, the address and telephone number of the supplier and, where applicable, the registration number assigned to the supplier under section 415 or, where the supplier is an individual who is not registered under Division I of Chapter VIII, the supplier’s social insurance number.

For the purposes of the first paragraph, a supply is made in Canada if it is deemed to be made in Canada under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15).

For the purposes of subparagraph 1 of the first paragraph, but not of subparagraph 2 of that paragraph, the consideration, notwithstanding section 52, does not include tax paid or payable pursuant to Part IX of the Excise Tax Act.

The information return shall be made in prescribed form and be filed with and as prescribed by the Minister for each reporting period of the clothing manufacturer, even if no amount became due or was paid by the clothing manufacturer in the reporting period in relation to a supply referred to in the first paragraph.

2002, c. 9, s. 164.