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T-0.1 - Act respecting the Québec sales tax
Section 350.51.1
Disposition versions
350.51.1. Any person who, in an establishment providing restaurant services described in the second paragraph of section 350.51, at its entrance or near the establishment, ordinarily makes a supply of property or services referred to in that paragraph under a contract entered into with the operator of the establishment or a person related to the operator shall prepare an invoice containing prescribed information, provide the invoice (except in the cases and conditions prescribed) to the recipient without delay after preparing it and keep a copy of the invoice.
The operator shall declare to the Minister in the prescribed form containing prescribed information and filed in the manner determined by the Minister and within the prescribed time, the entering into, modification or expiry of such a contract.
