T-0.1 - Act respecting the Québec sales tax

Section 350.60.14 Disposition versions

2023-11-01

350.60.14. In proceedings respecting an offence referred to in section 350.60.13, an affidavit of an employee of the Agence du revenu du Québec attesting that the employee carefully analyzed an invoice or credit note and that it was impossible for the employee to find that it was produced in the manner referred to in section 350.60.4 or 350.60.5 is proof, in the absence of any proof to the contrary, that the invoice or credit note was not produced in the manner referred to in either of those sections.

In addition, in proceedings respecting an offence referred to in section 350.60.13, an affidavit of an employee of the Agence du revenu du Québec attesting that the employee carefully analyzed an invoice or credit note and found that it did not contain the prescribed information described in the third paragraph is proof, in the absence of any proof to the contrary, that the invoice or credit note does not contain the prescribed information.

The prescribed information to which the second paragraph refers is

(1)  in the case of an invoice, the information prescribed in accordance with subparagraph 2 of the first or second paragraph of section 350.60.4, subparagraph 2 of the first paragraph of section 350.60.5 or section 350.60.6; and

(2)  in the case of a credit note, the information prescribed in accordance with subparagraph 2 of the fourth paragraph of section 350.60.4 or subparagraph 2 of the second paragraph of section 350.60.5.

2023, c. 10, s. 7.