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

Section 449r1 Disposition versions

2017-04-12

449R1. For the purposes of paragraph 1 of section 449 of the Act, the following information is prescribed information that is to be contained in a credit note or a debit note, as the case may be, relating to one or more supplies:

(1)  a statement or other indication that the document in question is a credit note or a debit note;

(2)  the name of the supplier or an intermediary in respect of the supply, or the name under which the supplier or the intermediary does business, and the registration number assigned under any of sections 415, 415.0.2 and 415.0.6 of the Act to the supplier or the intermediary, as the case may be;

(3)  the recipient’s name or the name under which the recipient does business, or the name of the recipient’s mandatary or authorized representative;

(4)  the date on which the note is issued;

(5)  if the note is issued in respect of a patronage dividend in circumstances in which section 453 of the Act applies, the amount of the adjustment, refund or credit of tax that the issuer of the patronage dividend is deemed under paragraph 2 of section 453 of the Act to have made in respect of the supplies to which the patronage dividend relates;

(6)  (paragraph revoked);

(7)  except where paragraph 5 applies,

(a)   if the note is issued for a total amount that includes the amount by which the consideration for 1 or more taxable supplies, other than zero-rated supplies, and the tax calculated thereon have been reduced, the amount of the adjustment, refund or credit of tax that is included in that total, and

(b)  in any other case, the amount of the adjustment, refund or credit of tax for which the note is issued.

O.C. 1607-92, s. 449R1; O.C. 1463-2001, s. 46; O.C. 321-2017, s. 28.

2012-09-01

449R1. For the purposes of paragraph 1 of section 449 of the Act, the following information is prescribed information that is to be contained in a credit note or a debit note, as the case may be, relating to one or more supplies:

(1)  a statement or other indication that the document in question is a credit note or a debit note;

(2)  the name of the supplier or an intermediary in respect of the supply, or the name under which the supplier or the intermediary does business, and the registration number assigned under section 415 of the Act to the supplier or the intermediary, as the case may be;

(3)  the recipient’s name or the name under which he does business or the name of his authorized mandatary or representative;

(4)  the date on which the note is issued;

(5)  if the note is issued in respect of a patronage dividend in circumstances in which section 453 of the Act applies, the amount of the adjustment, refund or credit of tax that the issuer of the patronage dividend is deemed under paragraph 2 of section 453 of the Act to have made in respect of the supplies to which the patronage dividend relates;

(6)  (paragraph revoked);

(7)  except where paragraph 5 applies,

(a)   if the note is issued for a total amount that includes the amount by which the consideration for 1 or more taxable supplies, other than zero-rated supplies, and the tax calculated thereon have been reduced, the amount of the adjustment, refund or credit of tax that is included in that total, and

(b)  in any other case, the amount of the adjustment, refund or credit of tax for which the note is issued.

O.C. 1607-92, s. 449R1; O.C. 1463-2001, s. 46.