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T-0.1 - Act respecting the Québec sales tax

Section 350.67
Disposition versions

Full text
350.67. In proceedings respecting an offence referred to in section 350.66, an affidavit of an employee of the Agence du revenu du Québec attesting that the employee carefully analyzed an invoice or credit note and that it was impossible for the employee to find that it was produced in the manner referred to in section 350.62 is proof, in the absence of any proof to the contrary, that the invoice or credit note was not produced in the manner referred to in that section.
In addition, in proceedings respecting an offence referred to in section 350.66, an affidavit of an employee of the Agence du revenu du Québec attesting that the employee carefully analyzed an invoice or credit note and found that it did not contain the prescribed information referred to in section 350.62 is proof, in the absence of any proof to the contrary, that the invoice or credit note does not contain the prescribed information.
2018, c. 18, s. 59; 2024, c. 11, s. 171.
See subsection 2 of section 171 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.
350.67. In proceedings respecting an offence referred to in section 350.66, an affidavit of an employee of the Agence du revenu du Québec attesting that the employee analyzed an invoice and found that it did not contain the information prescribed in accordance with paragraph 2 of section 350.62 is proof, in the absence of any proof to the contrary, that the invoice does not contain the prescribed information in accordance with that paragraph 2.
2018, c. 18, s. 59.
Not in force
350.67. In proceedings respecting an offence referred to in section 350.66, an affidavit of an employee of the Agence du revenu du Québec attesting that the employee analyzed an invoice and found that it did not contain the information prescribed in accordance with paragraph 2 of section 350.62 is proof, in the absence of any proof to the contrary, that the invoice does not contain the prescribed information in accordance with that paragraph 2.
2018, c. 18, s. 59.
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