T-0.1 - Act respecting the Québec sales tax

Section 350.60 Disposition versions

2016-02-01

350.60. In proceedings respecting an offence referred to in section 350.59, an affidavit of an employee of the Agence du revenu du Québec attesting that the employee carefully analyzed an invoice and that it was impossible for the employee to find that it was issued using a device referred to in section 350.52 or 350.52.1 of a person referred to in either of those sections, is proof, in the absence of any proof to the contrary, that the invoice was not issued by means of the person’s device.

2010, c. 5, s. 227; 2010, c. 31, s. 175; 2015, c. 8, s. 155.

2011-04-01

350.60. In proceedings respecting an offence referred to in section 350.59, an affidavit of an employee of the Agence du revenu du Québec attesting that the employee carefully analyzed an invoice and that it was impossible for the employee to find that it was issued using an operator’s device referred to in section 350.52, is proof, in the absence of any proof to the contrary, that the invoice was not issued by means of the operator’s device.

2010, c. 5, s. 227; 2010, c. 31, s. 175.

Section 350.60 of this Act will be replaced by section 155 of chapter 8 of the statutes of 2015 which will come into force on 1 February 2016 or any earlier date set in accordance with paragraph 7 of section 375 of chapter 8 of the statutes of 2015.

2010-04-20

350.60. In proceedings respecting an offence referred to in section 350.59, an affidavit of a public servant of the Ministère du Revenu attesting that the public servant carefully analyzed an invoice and that it was impossible for the public servant to find that it was issued using an operator’s device referred to in section 350.52, is proof, in the absence of any proof to the contrary, that the invoice was not issued by means of the operator’s device.

2010, c. 5, s. 227.