T-0.1 - Act respecting the Québec sales tax

Section 425 Disposition versions

2002-12-11

425. Where a registrant makes a taxable supply, other than a zero-rated supply, the registrant shall indicate to the recipient, either in prescribed manner or in the invoice or receipt issued to, or in an agreement in writing entered into with, the recipient,

(1)  the consideration paid or payable by the recipient for the supply and the tax payable in respect of the supply in a manner that clearly indicates the amount of the tax, in which case the registrant may indicate a total amount made up of both that tax and the tax under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15); or

(2)  that the amount paid or payable by the recipient for the supply includes the tax payable in respect of the supply.

Where the registrant indicates to the recipient the rate of the tax, he shall indicate it apart from the rate of any other tax.

In addition, the tax shall be referred to by its name, an abbreviation of its name or a similar designation. No other form of reference to the tax may be used.

1991, c. 67, s. 425; 2001, c. 53, s. 366; 2002, c. 46, s. 29.

2001-12-20

425. Where a registrant makes a taxable supply, other than a zero-rated supply, the registrant shall indicate to the recipient, either in prescribed manner or in the invoice or receipt issued to, or in an agreement in writing entered into with, the recipient,

(1)  the consideration paid or payable by the recipient for the supply and the tax payable in respect of the supply in a manner that clearly indicates the amount of the tax, in which case the registrant may indicate a total amount made up of both that tax and the tax under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15); or

(2)  that the amount paid or payable by the recipient for the supply includes the tax payable in respect of the supply.

Where the registrant indicates to the recipient the rate of the tax, he shall indicate it apart from the rate of any other tax.

1991, c. 67, s. 425; 2001, c. 53, s. 366.

1992-07-01

425. Where a registrant makes a taxable supply, the registrant shall indicate to the recipient, either in prescribed manner or in the invoice or receipt issued to, or in an agreement in writing entered into with, the recipient,

(1)  the consideration paid or payable by the recipient for the supply and the tax payable in respect of the supply in a manner that clearly indicates the amount of the tax, in which case the registrant may indicate a total amount made up of both that tax and the tax under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15); or

(2)  that the amount paid or payable by the recipient for the supply includes the tax payable in respect of the supply.

Where the registrant indicates to the recipient the rate of the tax, he shall indicate it apart from the rate of any other tax.

1991, c. 67, s. 425.