T-0.1 - Act respecting the Québec sales tax

Section 350.60.5 Disposition versions

2024-05-07

350.60.5. Any person who is a registrant and who, in an establishment providing restaurant services described in the second paragraph of section 350.60.4, at its entrance or near the establishment, ordinarily makes a taxable supply of a property or service referred to in that paragraph under an agreement entered into with the operator of the establishment or with a person related to the operator shall, 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 at the time payment of the consideration is due, immediately after the consideration is paid, or, in the case of a supply made for no consideration, without delay after the supply is made and keep a copy of the invoice.

Where the person has adjusted, refunded or credited an amount in favour of, or to, the recipient, in accordance with section 447 or 448, in respect of the supply referred to in the first paragraph for which an invoice has been produced in the manner provided for in that paragraph, the person shall, 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)  issue to the recipient, within a reasonable time, the credit note referred to in paragraph 1 of section 449 produced in the prescribed manner and containing the prescribed information, unless the recipient issues to the person the debit note referred to in that paragraph 1, and keep a copy of the credit note.

Where the person has, in accordance with paragraph 1 of section 447 or 448, adjusted an amount in favour of the recipient in respect of the supply referred to in the first paragraph for which an invoice has been produced before payment and where the consideration and the tax in respect of that supply have not been charged to the recipient’s account, the following rules apply:

(1)  despite paragraph 1 of section 449, the person is not required to issue a credit note to the recipient; and

(2)  the second paragraph does not apply in respect of the adjustment.

2023, c. 10, s. 7; 2024, c. 11, s. 168.

Amendments made by 2024, c. 11, s. 168 can be applied from 1 November 2023.

2023-11-01

350.60.5. Any person who is a registrant and who, in an establishment providing restaurant services described in the second paragraph of section 350.60.4, at its entrance or near the establishment, ordinarily makes a taxable supply of a property or service referred to in that paragraph under an agreement entered into with the operator of the establishment or with a person related to the operator shall, 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 after its production and keep a copy of the invoice.

Where the person has adjusted, refunded or credited an amount in favour of, or to, the recipient, in accordance with section 447 or 448, in respect of the supply referred to in the first paragraph for which an invoice has been produced in the manner provided for in that paragraph, the person shall, 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)  issue to the recipient, within a reasonable time, the credit note referred to in paragraph 1 of section 449 produced in the prescribed manner and containing the prescribed information, unless the recipient issues to the person the debit note referred to in that paragraph 1, and keep a copy of the credit note.

Where the person has, in accordance with paragraph 1 of section 447 or 448, adjusted an amount in favour of the recipient in respect of the supply referred to in the first paragraph for which an invoice has been produced before payment, the following rules apply:

(1)  despite paragraph 1 of section 449, the person is not required to issue a credit note to the recipient; and

(2)  the second paragraph does not apply in respect of the adjustment.

2023, c. 10, s. 7.