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T-0.1 - Act respecting the Québec sales tax

Section 477.7
Disposition versions

Full text
477.7. A person who is required under section 477.6 to collect tax in respect of a supply shall indicate to the recipient, in the invoice or receipt issued to, or in an agreement 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; 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 person indicates to the recipient the rate of the tax, the person shall indicate it apart from the rate of any other tax.
In addition, the tax must be referred to by its name, an abbreviation of its name or a similar designation.
2018, c. 18, s. 78; 2019, c. 14, s. 556.
477.7. A person who is required under section 477.6 to collect tax in respect of a supply shall indicate to the recipient, in the invoice or receipt issued to, or in an agreement 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; 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 person indicates to the recipient the rate of the tax, the person shall indicate it apart from the rate of any other tax.
In addition, the tax must be referred to by its name, an abbreviation of its name or a similar designation.
2018, c. 18, s. 78; 2019, c. 14, s. 556.
See S.Q. 2018, c. 18, s. 135, par. (3).
477.7. A person who is required under section 477.6 to collect tax in respect of a supply shall indicate to the recipient, in the invoice or receipt provided to, or in an agreement 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; 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 person indicates to the recipient the rate of the tax, the person shall indicate it apart from the rate of any other tax.
In addition, the tax must be referred to by its name, an abbreviation of its name or a similar designation.
2018, c. 18, s. 78.
See S.Q. 2018, c. 18, s. 135, par. (3).
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