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T-0.1 - Act respecting the Québec sales tax
Section 350.62
Disposition versions
350.62. If a person engaged in a taxi business makes a taxable supply of a passenger transportation service (other than a prescribed service) in the course of that business, the person must, subject to the prescribed cases and conditions,
(1) send the prescribed information to the Minister in the prescribed manner and at the prescribed time; and
(2) provide an invoice produced in the prescribed manner and containing the prescribed information to the recipient without delay at the end of the trip, and keep a copy of it.
Not in force
350.62. If a person engaged in a taxi business makes a taxable supply of a passenger transportation service (other than a prescribed service) in the course of that business, the person must, subject to the prescribed cases and conditions,
(1) send the prescribed information to the Minister in the prescribed manner and at the prescribed time; and
(2) provide an invoice produced in the prescribed manner and containing the prescribed information to the recipient without delay at the end of the trip, and keep a copy of it.
