T-0.1, r. 2 - Regulation respecting the Québec sales tax

Section 350.60.8r2 Disposition versions

2023-11-01

350.60.8R2. For the purposes of section 350.60.8 of the Act, the prescribed information to be sent to the Minister by the operator of an establishment providing restaurant services is the information required under subparagraphs 1, 3 to 6, 10, 15, 17, 19, 21, 29, 30, 40 to 43, 54 to 56, 72 to 75, 79 to 86 and 88 to 91 of the first paragraph of Schedule V.

For the purposes of the first paragraph, at the time the information is sent, the transaction header must contain the information required under subparagraphs 17, 19 and 90 to 101 of the first paragraph of Schedule V.

For the purposes of this section, information that does not appear in the appropriate place in the sales recording system, within the meaning assigned to that expression by section 350.60.4R1, is deemed not to have been sent to the Minister.

O.C. 1456-2023, s. 2.