T-0.1 - Act respecting the Québec sales tax

Section 350.63 Disposition versions

2024-05-07

350.63. No person referred to in section 350.62 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 350.62 more than once, except when providing it to the recipient for the purposes of that section. 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 paragraph of section 350.62, 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.

2018, c. 18, s. 59; 2021, c. 18, s. 189; 2023, c. 19, s. 137; 2024, c. 11, s. 170.

See subsection 2 of section 170 of the Act to give effect to fiscal measures announced in the Budget Speech delivered on 21 March 2023 and to certain other measures (2024, chapter 11) in regard to the date of application of the amendments provided for in subsection 1 of this section.

2023-09-26

350.63. No person referred to in section 350.62 or person acting on that person’s behalf may print or send by a technological means the invoice containing the information provided for in paragraph 2 of section 350.62 more than once, except when providing it to the recipient for the purposes of that section. If such a person prints or sends by such means a copy, duplicate, facsimile or any other type of partial or total reproduction for another purpose, the person must do so in the prescribed manner and such a document must contain the prescribed information.

Such a person may not provide a recipient of a supply who is referred to in paragraph 2 of section 350.62 with any other 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.

2018, c. 18, s. 59; 2021, c. 18, s. 189; 2023, c. 19, s. 137.

2021-11-01

350.63. No person referred to in section 350.62 or person acting on that person’s behalf may print or send by a technological means the invoice containing the information provided for in paragraph 2 of section 350.62 more than once, except when providing it to the recipient for the purposes of that section. If such a person generates or sends by such means a copy, duplicate, facsimile or any other type of partial or total reproduction for another purpose, the person must do so in the prescribed manner and such a document must contain the prescribed information.

Such a person may not provide a recipient of a supply who is referred to in paragraph 2 of section 350.62 with any other 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.

2018, c. 18, s. 59; 2021, c. 18, s. 189.

Not in force

Not in force

350.63. No person referred to in section 350.62 or person acting on that person’s behalf may print or send by a technological means the invoice containing the information provided for in paragraph 2 of section 350.62 more than once, except when providing it to the recipient for the purposes of that section. If such a person generates or sends by such means a copy, duplicate, facsimile or any other type of partial or total reproduction for another purpose, the person must do so in the prescribed manner and such a document must contain the prescribed information.

Such a person may not provide a recipient of a supply who is referred to in paragraph 2 of section 350.62 with any other 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.

2018, c. 18, s. 59; 2021, c. 18, s. 189.

Not in force

Not in force

350.63. No person referred to in section 350.62 or person acting on that person’s behalf may print or send the invoice containing the information provided for in paragraph 2 of section 350.62 more than once, except when providing it to the recipient for the purpose of that section. If such a person generates or transmits a copy, duplicate, facsimile or any other type of partial or total reproduction for another purpose, the person must do so in the prescribed manner.

Such a person may not provide a recipient of a supply who is referred to in paragraph 2 of section 350.62 with any other 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.

2018, c. 18, s. 59.