T-0.1 - Act respecting the Québec sales tax

Section 350.60.13 Disposition versions

2023-11-01

350.60.13. In any proceedings respecting an offence under section 60.3 of the Tax Administration Act (chapter A-6.002), when it refers to section 350.60.9, an offence under section 60.4 of the Tax Administration Act, when it refers to any of sections 350.60.4, 350.60.5 and 350.60.6, an offence under section 61.0.0.1 of the Tax Administration Act, when it refers to section 350.60.4 or 350.60.5, or an offence under section 485.3, when it refers to section 425.1.1, an affidavit of an employee of the Agence du revenu du Québec attesting that the employee had knowledge that an invoice or credit note was provided to the recipient by an operator of an establishment providing restaurant services to whom section 350.60.4 or 350.60.6 applies, by a person to whom section 350.60.5 or 350.60.6 applies or by a person acting on behalf of that operator or person, is proof, in the absence of any proof to the contrary, that the invoice or credit note was produced or prepared, as the case may be, and provided by the operator or by such a person and that the amount shown in the invoice or credit note as being the consideration or the amount of the refund, adjustment or credit corresponds to the consideration received from the recipient for a supply or to the amount refunded, adjusted or credited to or in favour of the recipient in respect of the supply.

2023, c. 10, s. 7.