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T-0.1 - Act respecting the Québec sales tax
Section 350.60.9
Disposition versions
350.60.9. No person to whom section 350.60.4 or 350.60.5 applies and no person acting on that person’s behalf may print or send by a technological means the invoice or credit note, containing the prescribed information, referred to in section 350.60.4 or 350.60.5 more than once, except when providing it to the recipient for the purposes of either of those sections. If such a person prints or sends by such means a reproduction or duplicate of the invoice or credit note for another purpose, the person shall do so in the prescribed manner and such a document must contain the prescribed information.
No such person may provide a recipient of a supply, in relation to the requirement to provide the recipient with an invoice in accordance with the first or second paragraph of section 350.60.4 or the first paragraph of section 350.60.5, with another document stating the consideration paid or payable by the recipient for the supply and the tax payable in respect of the supply, except in the prescribed cases and on the prescribed conditions.
