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T-0.1, r. 2
- Regulation respecting the Québec sales tax
Table of contents
Enabling statute
1
Alphanumeric
Title
T-0.1
Act respecting the Québec sales tax
Occurrences
0
Full text
Updated to 1 May 2024
This document has official status.
chapter
T-0.1, r. 2
Regulation respecting the Québec sales tax
QUÉBEC SALES TAX
Act respecting the Québec sales tax
(chapter T-0.1, s. 677)
.
T-0.1
09
September
01
1
2012
INTERPRETATION
0R1
.
For the purposes of this Regulation, unless the context indicates otherwise,
“Act” means the Act respecting the Québec sales tax (chapter T-0.1);
“tax fraction”, at a particular time, means the amount determined by the formula
A / B.
For the purposes of the formula in the definition of “tax fraction” in the first paragraph,
(
1
)
A is the rate of tax applicable in respect of the supply or bringing into Québec, and
(
2
)
B is the total of 100% and the rate of tax referred to in subparagraph 1.
O.C. 1607-92, s. 0R1
;
O.C. 1463-2001, s. 1
;
O.C. 701-2013, s. 1
.
INVESTMENT PLAN
320-2017
O.C. 320-2017
,
s.
1
1
.
1R0.1
.
For the purposes of paragraph 5 of the definition of "investment plan" in section 1 of the Act, an employee life and health trust within the meaning of section 1 of the Taxation Act (
chapter I-3
) is a prescribed person.
320-2017
O.C. 320-2017
,
s.
1
1
.
FINANCIAL SERVICE
1R1
.
For the purposes of the definition of the expression “financial service” provided for in section 1 of the Act, the services provided by the Canadian Payments Association or any of its members in respect of the clearing and settlement of cheques and other payment items under the national payments system of that Association are prescribed services for the purposes of subparagraph 13 of that definition.
O.C. 1607-92, s. 1R1
.
1R1.1
.
For the purposes of the definition of “financial service” in section 1 of the Act, the following services are prescribed services for the purposes of subparagraph
b
of paragraph 17 of that definition when supplied by a supplier who provides administrative or management services to a person referred to in that paragraph:
(
1
)
the issuance of a financial instrument by, or the transfer of ownership of a financial instrument from, the supplier to the person;
(
2
)
the operation or maintenance of a charge, chequing, deposit, savings, loan or other account that the person has with the supplier; and
(
3
)
if the person is a trust governed by a self-directed registered disability savings plan, a self-directed registered education savings plan, a self-directed registered retirement income fund, a self-directed registered retirement savings plan or a self-directed tax-free savings account, the arranging for the issuance, renewal, variation or transfer of ownership of a financial instrument for the person.
For the purposes of the first paragraph,
“
registered disability savings plan
”
,
“
registered education savings plan
”
,
“
registered retirement income fund
”
,
“
registered retirement savings plan
”
and
“
tax-free savings account
”
have the meanings assigned by section 1 of the Taxation Act (
chapter I-3
).
O.C. 1463-2001, s. 2
;
164-2021
O.C. 164-2021
,
s.
1
1
1
1
.
1R2
.
For the purposes of the definition of the expression “financial service” provided for in section 1 of the Act and subject to section 1R3, the following services are prescribed services for the purposes of subparagraph 20 of that definition, other than the services referred to in section 1R1:
(
1
)
the collection, transfer or processing of information;
(
2
)
an administrative service, including an administrative service in respect of the payment or receipt of benefits, principal, claims, dividends, interest or other amounts, other than services pertaining solely to the making of the payment or the taking of the receipt.
O.C. 1607-92, s. 1R2
.
1R3
.
The services referred to in section 1R2 and provided in respect of an instrument by any of the following persons are not prescribed services:
(
1
)
a person at risk;
(
2
)
a person that is a member of a closely related group of which a person at risk is also a member, if the recipient of the service is not the person at risk or another person that is a member of the closely related group;
(
3
)
a broker, mandatary or salesperson who arranges for the issuance, renewal or variation, or the transfer of ownership, of the instrument for a person at risk or a person that is a member of a closely related group of which the person at risk is also a member.
For the purposes of the first paragraph, the expression:
“instrument” means money, an account, a financial instrument or a credit card or debit card voucher;
“person at risk”, in respect of an instrument in relation to which a service referred to in section 1R2 is provided, means a person who is financially at risk by virtue of the acquisition, issuance or ownership by that person of the instrument or by virtue of an acceptance, a guarantee or an indemnity in respect of the instrument, but does not include a person who becomes so at risk in the course of, and only by virtue of, authorizing a transaction, or supplying a clearing or settlement service, in respect of the instrument.
O.C. 1607-92, s. 1R3
;
O.C. 1635-96, s. 6
;
O.C. 1463-2001, s. 3
;
O.C. 229-2014, s. 1
.
RESIDENCE
S.Q. 2022, c. 23, s. 220
.
12.2R1
.
For the purposes of section 12.2 of the Act, a prescribed member is either of the following members of an investment limited partnership:
(
1
)
a member that is a trust not resident in Québec if the total value of the assets of the member in which one or more persons resident in Québec have a beneficial interest is more than 5% of the total value of the assets of the member; or
(
2
)
a member that is a limited partnership not resident in Québec if the total value of all shares in the member held by persons resident in Québec is more than 5% of the total value of all shares in the member.
S.Q. 2022, c. 23, s. 220
.
VALUE OF PROPERTY BROUGHT INTO QUÉBEC
17R1
.
For the purposes of sections 17R3 to 17R14, the expression
“carrier media” means property capable of storing software; (
support de transmission
)
“qualifying vehicle” has the meaning assigned by section 2 of the Non-Taxable Imported Goods (GST/HST) Regulations (SOR/91-31); (
véhicule admissible
)
“remaining duties payable” means any duty, fee or tax included in the consideration for a supply under section 52 of the Act; (
droit à payer
)
“software” means instructions or data to be processed by data processing equipment; (
logiciel
)
“value for duty” has the meaning assigned to it by the Customs Act (R.S.C. 1985, c. 1, (2nd Suppl.)); (
valeur en douane
)
“vessel” has the meaning assigned to it by the Vessel Duties Reduction or Removal Regulations (SOR/90-304). (
navire
)
For the purposes of sections 17R3 to 17R14, the number of months or weeks in a period is the number of months or weeks, as the case may be, included, in whole or in part, in the period, the first day of the first such month or week, as the case may be, being the first day of the period.
O.C. 1607-92, s. 17R1
;
O.C. 1451-2000, s. 1
;
O.C. 1463-2001, s. 51
;
O.C. 229-2014, s. 2
.
17R2
.
For the purposes of section 17 of the Act, the prescribed circumstances are those listed in sections 17R3 to 17R14, and the prescribed manner for determining the value of property brought into Québec in those circumstances is that provided for in those sections.
O.C. 1607-92, s. 17R2
;
O.C. 390-2012, s. 1
;
O.C. 229-2014, s. 3
.
17R3
.
The bringing into Québec of property described in item 19, 22, 25, 28, 29, 34, 37, 50, 51, 55 or 56, or, where the property is brought by a person not resident in Québec, item 4, 10, 13, 45 or 48 of the Schedule to the Temporary Importation (Excise Levies and Additional Duties) Regulations (SOR 89-427) and imported in circumstances where the terms and conditions of those Regulations are met or, where those Regulations do not apply, those terms and conditions, other than any respecting security, would be met if those Regulations applied, is a prescribed circumstance.
The value of property referred to in the first paragraph shall be determined by the following formula:
(1/60 x A x B) + (C x B/D).
For the purposes of that formula:
(
1
)
A is the value for duty of the property;
(
2
)
B is the number of months during which the property remains in Québec;
(
3
)
C is the remaining duties payable in respect of the property;
(
4
)
D is the number of months during which the property remains in Canada.
O.C. 1607-92, s. 17R3
;
O.C. 1451-2000, s. 2
.
17R4
.
The bringing into Québec of a vessel that is imported temporarily in the circumstances referred to in section 3 of the Vessel Duties Reduction or Removal Regulations (SOR 90-304) is a prescribed circumstance.
The value of a vessel referred to in the first paragraph shall be determined by the following formula:
(1/120 x A x B) + (C x B/D).
For the purposes of that formula:
(
1
)
A is the value for duty of the vessel;
(
2
)
B is the number of months during which the vessel remains in Québec in Canadian customs waters within the meaning assigned to that expression by the Vessel Duties Reduction or Removal Regulations (SOR 90-304);
(
3
)
C is the remaining duties payable in respect of the vessel;
(
4
)
D is the number of months during which the vessel remains in Canada.
O.C. 1607-92, s. 17R4
;
O.C. 1470-2002, s. 1
.
17R5
.
The bringing into Québec of a vessel that is imported temporarily in the circumstances referred to in paragraph
a
of section 11 of the Vessel Duties Reduction or Removal Regulations (SOR 90-304) is a prescribed circumstance.
The value of a vessel referred to in the first paragraph shall be determined by the following formula:
(1/50 x A x B) + (C x D/E).
For the purposes of that formula:
(
1
)
A is the value for duty of the vessel;
(
2
)
B is the number of months during which the vessel is subject to paragraph
a
of section 11 of the Regulations referred to in the first paragraph;
(
3
)
C is the remaining duties payable in respect of the vessel;
(
4
)
D is the number of months during which the vessel remains in Québec;
(
5
)
E is the number of months during which the vessel remains in Canada.
O.C. 1607-92, s. 17R5
;
O.C. 1470-2002, s. 1
.
17R6
.
The bringing into Québec of a vessel that is imported temporarily in the circumstances referred to in paragraph
b
of section 11 of the Vessel Duties Reduction or Removal Regulations (SOR 90-304) is a prescribed circumstance.
The value of a vessel referred to in the first paragraph shall be determined by the following formula:
(1/100 x A x B) + (C x D/E).
For the purposes of that formula:
(
1
)
A is the value for duty of the vessel;
(
2
)
B is the number of months during which the vessel is subject to paragraph
b
of section 11 of the Regulations referred to in the first paragraph;
(
3
)
C is the remaining duties payable in respect of the vessel;
(
4
)
D is the number of months during which the vessel remains in Québec;
(
5
)
E is the number of months during which the vessel remains in Canada.
O.C. 1607-92, s. 17R6
;
O.C. 1470-2002, s. 1
.
17R7
.
The bringing into Québec of a vessel that is imported in the circumstances referred to in section 13 or 14 of the Vessel Duties Reduction or Removal Regulations (SOR 90-304) is a prescribed circumstance.
The value of a vessel referred to in the first paragraph shall be determined by the following formula:
A + B.
For the purposes of that formula:
(
1
)
A is the value of the repairs or modifications to the vessel and in respect of which section 13 or 14 of the Regulations referred to in the first paragraph applies;
(
2
)
B is the remaining duties payable in respect of the vessel.
O.C. 1607-92, s. 17R7
;
O.C. 1470-2002, s. 1
.
17R8
.
The bringing into Québec of any carrier media on which software is stored in circumstances in which a tax was or will become payable by the person bringing the property into Québec on the supply made to that person in Québec of the right to use that software is a prescribed circumstance.
The value of the carrier media referred to in the first paragraph shall be determined by the following formula:
A - B.
For the purposes of that formula:
(
1
)
A is the value for duty of that carrier media and software;
(
2
)
B is the value of that software.
O.C. 1607-92, s. 17R8
;
O.C. 1470-2002, s. 1
.
17R9
.
The bringing into Québec of a locomotive or railway equipment that is imported in circumstances where customs duties are partially remitted under the Government of Canada Order in Council (P.C. 1953-18/894, 53-06-04) is a prescribed circumstance.
The value of a locomative or railway equipment referred to in the first paragraph shall be determined by the following formula:
(1/120 x A x B) + (C x B/D).
For the purposes of that formula:
(
1
)
A is the value for duty of the locomotive or railway equipment;
(
2
)
B is the number of months during which the locomotive or railway equipment remains in Québec;
(
3
)
C is the remaining duties payable in respect of the locomotive or railway equipment;
(
4
)
D is the number of months during which the locomotive or railway equipment remains in Canada.
O.C. 1607-92, s. 17R9
;
O.C. 1470-2002, s. 1
.
17R10
.
The bringing into Québec of the railway rolling stock that is imported for use in international service in circumstances referred to in the Railway Rolling Stock (International Service) Remission Order No. 4 (TR/75-103) and in which the rolling stock is temporarily diverted, within the meaning of that Order, is a prescribed circumstance.
The value of the railway rolling stock referred to in the first paragraph shall be determined by the following formula:
A + (B x C/D).
For the purposes of that formula:
(
1
)
A is the value of the monthly rental charge for the rolling stock that can reasonably be attributed to the right of enjoyment of that rolling stock in Québec;
(
2
)
B is the remaining duties payable in respect of the rolling stock;
(
3
)
C is the number of months during which the rolling stock is in Québec;
(
4
)
D is the number of months during which the rolling stock is in Canada.
O.C. 1607-92, s. 17R10
;
O.C. 1470-2002, s. 1
.
17R11
.
The bringing into Québec of the railway rolling stock that is imported in circumstances described in the code referred to in section 11 of the Value of Imported Goods (GST/HST) Regulations (SOR/91-30) in which the rolling stock becomes subject to customs duties by reason of the fact that it is used temporarily in Canada, is a prescribed circumstance.
The value of the railway rolling stock referred to in the first paragraph shall be determined by the following formula:
(A x B) + (C x D/E).
For the purposes of that formula:
(
1
)
A is the average monthly rental charge for the rolling stock that can reasonably be attributed to the right of enjoyment of that rolling stock in Québec;
(
2
)
B is the number of months during which the rolling stock is used temporarily in Québec;
(
3
)
C is the remaining duties payable in respect of the rolling stock;
(
4
)
D is the number of months during which the rolling stock is in Québec;
(
5
)
E is the number of months during which the rolling stock is in Canada.
O.C. 1607-92, s. 17R11
;
O.C. 1463-2001, s. 51
;
O.C. 1470-2002, s. 1
;
O.C. 701-2013, s. 2
.
17R12
.
The bringing into Québec of property not referred to in sections 17R3 to 17R11 that is imported in circumstances where customs duties, excise duties or excise taxes — other than the tax provided for in Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15) — are reduced, removed, relieved or remitted under a federal statute, a regulation or a remission order made under a federal statute is a prescribed circumstance.
The value of property referred to in the first paragraph shall be determined by the following formula:
A + B.
For the purposes of that formula:
(
1
)
A is the value for duty of the property;
(
2
)
B is the remaining duties payable in respect of the property.
O.C. 1607-92, s. 17R12
;
O.C. 1463-2001, s. 51
;
O.C. 1470-2002, s. 1
.
17R13
.
The bringing into Québec, on a particular day, of a bus or aircraft – in this section referred to as “the conveyance” – that is, on that particular day, imported temporarily in Canada by a lessee of the conveyance under a lease with a lessor not resident in Canada with whom the lessee is dealing at arm’s length, is a prescribed circumstance where
(
1
)
the conveyance is exported from Canada on or before the earlier of
(
a
)
the day that is 24 months after the particular day; and
(
b
)
the day on which the lease is terminated;
(
2
)
if the conveyance is imported more than once, the total number of months, each of which is included in the periods throughout which the conveyance is held in Canada by the lessee under a lease with the lessor, does not exceed 24; and
(
3
)
the value of the conveyance is determined in accordance with section 14 of the Value of Imported Goods (GST/HST) Regulations (SOR 91-30).
The value of the conveyance referred to in the first paragraph is determined by the formula
(1/60 × A × B) + C.
In applying the formula provided for in the second paragraph,
(
1
)
A is the value for duty of the conveyance;
(
2
)
B is the number of months in the period beginning on the day on which the conveyance is brought into Québec and ending on the day the conveyance is first shipped out of Québec after the day it was brought into Québec; and
(
3
)
C is the duties payable in respect of the conveyance.
O.C. 1451-2000, s. 3
.
17R14
.
The bringing into Québec of a qualifying vehicle that is temporarily imported by an individual resident in Canada in the circumstances described in section 15 of the Value of Imported Goods (GST/HST) Regulations (SOR/91-30), is a prescribed circumstance.
The value of a vehicle referred to in the first paragraph shall be determined by the following formula:
(A x B) + C.
For the purposes of that formula:
(
1
)
A is
(
a
)
if the vehicle is described in any of the subheadings in paragraph
a
of element A in the formula set out in section 15 of the Value of Imported Goods (GST/HST) Regulations:
i
.
in the case of a truck, sport utility vehicle, minivan or van; $300,
ii
.
in the case of a motorhome or similar vehicle, $1,000; and
iii
.
in any other case, $200; and
(
b
)
in any other case, $300;
(
2
)
B is the number of weeks during which the vehicle remains in Canada; and
(
3
)
C is the remaining duties payable in respect of the vehicle.
O.C. 229-2014, s. 4
.
ROAD VEHICLE TEMPORARILY BROUGHT INTO QUÉBEC
O.C. 1108-95, s. 1
.
17.2R1
.
(Revoked).
O.C. 1108-95, s. 1
;
O.C. 1635-96, s. 7
.
17.2R2
.
(Revoked).
O.C. 1108-95, s. 1
;
O.C. 1635-96, s. 7
.
17.2R3
.
(Revoked).
O.C. 1108-95, s. 1
;
O.C. 1635-96, s. 7
.
17.2R4
.
(Revoked).
O.C. 1108-95, s. 1
;
O.C. 1635-96, s. 7
.
17.2R5
.
(Revoked).
O.C. 1108-95, s. 1
;
O.C. 1635-96, s. 7
.
PLACE OF SUPPLY
O.C. 1470-2002, s. 2
.
22.30R1
.
For the purposes of section 22.30 of the Act, the supplies described in sections 22.30R5 to 22.30R14 are prescribed supplies.
O.C. 1470-2002, s. 2
.
22.30R2
.
For the purposes of sections 22.30R5 to 22.30R14, the expression:
“Canadian rights”, in respect of incorporeal movable property, means that part of the property that can be used in Canada;
“computer-related service” means:
(
1
)
a technical support service that is provided by means of telecommunications and relates to the operation or use of computer hardware or software; or
(
2
)
a service involving the electronic storage of information and computer-to-computer transfer of information;
“final recipient”, in respect of a computer-related service or in respect of access to the Internet, means a person who is the recipient of a supply of the service or access and who acquires it otherwise than for the purpose of supplying it to another person;
“leg” means a part of a flight of an aircraft that begins where passengers embark or disembark the aircraft, where freight is loaded on the aircraft or unloaded from it or where the aircraft is stopped to allow for its servicing or refuelling, and that ends where it is next stopped for any of those purposes.
O.C. 1470-2002, s. 2
;
O.C. 701-2013, s. 3
.
22.30R3
.
For the purposes of sections 22.30R5 to 22.30R14, the following rules apply:
(
1
)
a property is deemed to be delivered in Québec where the supplier
(
a
)
ships the property to a destination in Québec that is specified in the contract for carriage of the property or transfers possession of the property to a common carrier or consignee that the supplier has retained on behalf of the recipient to ship the property to such a destination, or
(
b
)
sends the property by mail or courier to an address in Québec; and
(
2
)
a property is deemed to be delivered outside Québec where the supplier
(
a
)
ships the property to a destination in another province that is specified in the contract for carriage of the property or transfers possession of the property to a common carrier or consignee that the supplier has retained on behalf of the recipient to ship the property to such a destination, or
(
b
)
sends the property by mail or courier to an address in another province.
The first paragraph does not apply where the property is corporeal movable property supplied by way of sale that is, or is to be, delivered outside Canada to the recipient.
O.C. 1470-2002, s. 2
.
22.30R4
.
For the purposes of sections 22.30R5 to 22.30R14, a supply is made in Canada where it is deemed made in Canada under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15).
O.C. 1470-2002, s. 2
.
22.30R5
.
A supply of a service made in respect of the importation of goods and the service is the arranging for their release within the meaning of subsection 2(1) of the Customs Act (R.S.C. 1985, c. 1 (2nd Suppl.)) or the fulfilling, in respect of the importation, of any requirement under that Act or the Customs Tariff (S.C. 1997, c. 36), to account for the goods, to report or to remit any amount, is a prescribed supply if,
(
1
)
where the goods are accounted for as commercial goods within the meaning of subsection 1 of section 212.1 of the Excise Tax Act (R.S.C. 1985, c. E-15), under section 32 of the Customs Act, the goods are situated in Québec at the time of their release;
(
2
)
where subparagraph 1 does not apply, the tax provided for in the first paragraph of section 17 of the Act would be payable in respect of the importation if
(
a
)
that section were read with the first paragraph replaced by the following:
“Every person resident in Québec who is liable, in respect of goods, to pay tax imposed under the Customs Act on imported goods, or who would be so liable if the goods were subject to tax, is required to pay to the Minister a tax calculated at the rate of 9.975% on the value of the property.”; and
(
b
)
that section were read without reference to its fourth paragraph.
The first paragraph does not apply to the supply of any service provided in relation to an objection, a contestation, appeal, redetermination, re-appraisal, review, refund, abatement, remission or drawback, or in relation to a request for any of the foregoing.
O.C. 1470-2002, s. 2
;
O.C. 390-2012, s. 2
;
O.C. 701-2013, s. 4
;
164-2021
O.C. 164-2021
,
s.
2
1
1
.
22.30R6
.
A supply of railway rolling stock is a prescribed supply where made otherwise than by way of sale and where the supplier delivers the rolling stock or makes it available to the recipient of the supply in Québec.
Where a supply of railway rolling stock made by way of lease, licence or similar arrangement is a prescribed supply for the first lease interval, within the meaning of section 32.2 of the Act, in the total period during which possession or use of the rolling stock is provided under the arrangement, the supply of the rolling stock for each of the other lease intervals under the arrangement in that period is also a prescribed supply.
O.C. 1470-2002, s. 2
.
22.30R7
.
Subject to the second and third paragraphs, where continuous possession or use of railway rolling stock is given by a supplier to a recipient throughout a period under 2 or more successive leases, licences or similar arrangements entered into between the supplier and the recipient, the rolling stock is deemed, for the purposes of section 22.30R6, to have been delivered to the recipient under each of those arrangements at the location at which it is delivered or made available to the recipient under the first of those arrangements.
Where a supply of railway rolling stock otherwise than by way of sale is made under an agreement that has effect from 1 April 1997 and, under the agreement, the rolling stock was delivered or made available to the recipient before that day, the following rules apply:
(
1
)
the rolling stock is deemed, under the agreement, to have been delivered or made available to the recipient outside Québec; and
(
2
)
where the recipient retains continuous possession or use of the rolling stock under a renewal agreement entered into with the supplier that immediately succeeds the agreement, the first paragraph applies as if the renewal agreement were the first arrangement between the supplier and the recipient for the supply of the rolling stock.
Where a supply of railway rolling stock otherwise than by way of sale is made under an agreement that is in effect since 1 July 2010 and, under that agreement, the rolling stock was delivered or made available to the recipient in Ontario or British Columbia before that day, the following rules apply:
(
1
)
the rolling stock is deemed, under the agreement, to have been delivered or made available to the recipient outside Québec; and
(
2
)
where the recipient retains continuous possession or use of the rolling stock under a renewal agreement with the supplier that immediately succeeds the agreement, the first paragraph applies as if the renewal agreement were the first arrangement between the supplier and the recipient for the supply of the rolling stock.
O.C. 1470-2002, s. 2
;
O.C. 390-2012, s. 3
.
22.30R7.1
.
A supply of a service rendered in connection with criminal, civil or administrative litigation, other than a service rendered before the commencement of such litigation, that is under the jurisdiction of a court or other tribunal established under the laws of Québec or that is in the nature of an appeal from a decision of such a court or other tribunal, is a prescribed supply.
O.C. 390-2012, s. 4
.
22.30R7.2
.
A supply of a service in relation to a performance, athletic or competitive event, festival, ceremony, conference or similar event is a prescribed supply if the service is to be performed primarily at a location of the event in Québec.
O.C. 390-2012, s. 4
.
22.30R8
.
(Revoked).
O.C. 1470-2002, s. 2
;
O.C. 390-2012, s. 5
.
22.30R9
.
Where a supplier receives a particular corporeal movable property of another person for the purpose of supplying a service of repairing, maintaining, cleaning, adjusting or altering the property, or producing a negative, transparency, photographic print or other photographic-related good, the supply of the service, and of any property supplied in connection with it, or of the photographic-related good is a prescribed supply where the supplier delivers the particular corporeal movable property or good, as the case may be, in Québec to the recipient of the supply after the service or production of the good is completed.
O.C. 1470-2002, s. 2
;
O.C. 390-2012, s. 6
.
22.30R10
.
A supply of a service in respect of a trust governed by a registered retirement savings plan, a registered retirement income fund, a registered education savings plan, a registered disability savings plan or a tax-free savings account within the meaning assigned by section 1 of the Taxation Act (chapter I-3), provided by a trustee of the trust is a prescribed supply is a prescribed supply if the mailing address of the annuitant of the registered retirement savings plan or registered retirement income fund, of the subscriber of the registered education savings plan or of the holder of the registered disability savings plan or the tax-free savings account is in Québec.
O.C. 1470-2002, s. 2
;
O.C. 390-2012, s. 7
.
22.30R11
.
A supply made in Canada of a service provided by telephone and accessed by calling a number beginning with the digits 1-900 or containing the local telephone prefix 976 is a prescribed supply if the telephone call originates in Québec.
O.C. 1470-2002, s. 2
;
O.C. 701-2013, s. 5
.
22.30R12
.
Where a supply of a computer-related service or access to the Internet is made in Canada by a particular supplier and there is to be only one final recipient of the service or access, as the case may be, who acquires it under an agreement with either the particular supplier or another supplier, the supply is a prescribed supply if,
(
1
)
where there is a single ordinary location at which the final recipient makes use of the service or access and either the particular supplier maintains information sufficient to determine that location or it is the normal business practice of the particular supplier to obtain such information, that location is in Québec; and
(
2
)
in any other case, the mailing address of the recipient of the supply is in Québec.
O.C. 1470-2002, s. 2
;
O.C. 1149-2006, s. 1
;
O.C. 1116-2007, s. 1
.
22.30R13
.
Where a supply of a computer-related service or access to the Internet is made in Canada by a particular supplier and there are to be multiple final recipients of the service or access, each of whom acquires it under an agreement with the particular supplier or another supplier, the supply is a prescribed supply if,
(
1
)
where there is a single ordinary location at which each of those final recipients makes use of the service or access and either the particular supplier maintains information sufficient to determine that location or it is the normal business practice of the particular supplier to obtain such information, the supply would be deemed to be made in Québec, under any of sections 22.11.1, 22.11.2, 22.15.0.1 and 22.15.0.2 of the Act, if the service were performed, or the access were attainable, as the case may be, at each location where, and to the same extent to which, the final recipients make use of the service or access; and
(
2
)
in any other case, the mailing address of the recipient of the supply is in Québec.
O.C. 1470-2002, s. 2
;
O.C. 1149-2006, s. 2
;
O.C. 1116-2007, s. 2
;
O.C. 390-2012, s. 8
.
22.30R14
.
A supply of an air navigation service, within the meaning of subsection 2(1) of the Civil Air Navigation Services Commercialization Act (S.C. 1996, c. 20) is a prescribed supply if the leg of the flight in respect of which the service is performed originates in Québec.
O.C. 1470-2002, s. 2
;
O.C. 701-2013, s. 6
.
22.30R15
.
A supply of a service of screening made by a screening contractor to the Authority, within the meaning assigned to “screening contractor” and “Authority” by section 2 of the Canadian Air Transport Security Authority Act, enacted by section 2 of the Budget Implementation Act, 2001 (S.C. 2002, c. 9), is a prescribed supply if all or substantially all of the service is performed at an airport situated in Québec.
O.C. 229-2014, s. 5
.
SUPPLY OF A PUBLICATION
24R1
.
(Revoked).
O.C. 1607-92, s. 24R1
;
O.C. 1463-2001, s. 4
.
24.1R1
.
Subject to section 677R10, for the purposes of section 24.1 of the Act, the following property is prescribed corporeal movable property:
(
1
)
a newspaper, book, periodical, magazine and any other similar publication, other than a publication referred to in paragraph 1 of section 81 of the Act or that would, with the necessary modifications, be referred to in that paragraph if it came from outside Canada; and
(
2
)
an audio recording that relates to a publication referred to in paragraph 1 and that accompanies the publication when it is submitted to the Canada Post Corporation or to a customs officer within the meaning of the Customs Act (R.S.C. 1985, c. 1, (2nd Suppl.)).
O.C. 1463-2001, s. 5
.
PRESCRIBED MANDATARIES
O.C. 701-2013, s. 7
.
29.1R1
.
For the purposes of section 29.1 of the Act, an entity listed in Schedule III is a prescribed mandatary, except for the following entities:
(
1
)
the Fondation de la faune du Québec;
(
2
)
the Services juridiques communautaires de Pointe-Saint-Charles et Petite-Bourgogne local legal aid centre;
(
3
)
the Centre communautaire juridique de Montréal regional legal aid centre.
O.C. 701-2013, s. 7
.
ARTISTS’ REPRESENTATIVES
38R1
.
(Revoked).
O.C. 1607-92, s. 38R1
;
O.C. 1635-96, s. 8
.
41.2.1R1
.
For the purposes of section 41.2.1 of the Act, the following property is prescribed property:
(
1
)
cut flowers and foliage, bedding plants, nursery stock, potted plants and plant bulbs and tubers;
(
2
)
horses;
(
3
)
motor vehicles designed for highway use;
(
4
)
machinery and equipment, other than office equipment, designed for use in:
(
a
)
the exploration for, or the development or production of, petroleum, natural gas, minerals or water;
(
b
)
mining, quarrying or logging;
(
c
)
the construction or demolition of capital works, buildings, structures, roads, bridges, tunnels or other projects;
(
d
)
the manufacture or production of corporeal movable property, the development of manufacturing or production processes or the development of corporeal movable property for manufacture or production;
(
e
)
the treatment or processing of toxic waste or the detection, measurement, prevention, treatment, reduction or removal of pollutants;
(
f
)
carrying refuse or waste from, or exhausting dust and noxious fumes produced by, manufacturing or producing operations; or
(
g
)
the prevention of accidents in the workplace or the mitigation of their effects ;
(
5
)
attachments for corporeal movable property included in paragraph 4; and
(
6
)
repair or replacement parts for corporeal movable property included in paragraph 4 or 5.
O.C. 1470-2002, s. 3
.
41.6R1
.
For the purposes of section 41.6 of the Act, the registrants listed in Schedule I are the prescribed registrants.
O.C. 1635-96, s. 9
.
INPUT TAX CREDIT REFUND ALLOCATION METHODS
O.C. 229-2014, s. 6
.
42.0.11R1
.
For the purposes of section 42.0.11 of the Act, banks, insurers and securities dealers are prescribed classes of financial institutions.
For the purpose of determining the prescribed class of a financial institution in relation to a fiscal year, the following rules apply:
(
1
)
a person whose principal business in Canada is not the carrying on of an insurance business at any time in the fiscal year is deemed not to be an insurer;
(
2
)
a person is deemed not to be a bank if the person is an insurer at any time in the fiscal year;
(
3
)
a person is a securities dealer in relation to a fiscal year if
(
a
)
the principal business in Canada of the person is the carrying on of a business as a trader in, or as a broker or salesperson of, securities at any time in the fiscal year;
(
b
)
the person is authorized under the laws of a province, the Northwest Territories, the Yukon Territory, the Territory of Nunavut or Canada to carry on in Canada a business as a trader in, or as a broker or salesperson of, securities at any time in the fiscal year; and
(
c
)
the person is not a bank or an insurer at any time in the fiscal year.
O.C. 229-2014, s. 6
.
42.0.13R1
.
For the purposes of section 42.0.13 of the Act, the prescribed percentage for a prescribed class referred to in the first paragraph of section 42.0.11R1 is as follows:
(
1
)
12% in the case of banks;
(
2
)
10% in the case of insurers; and
(
3
)
15% in the case of securities dealers.
O.C. 229-2014, s. 6
.
42.0.14R1
.
For the purposes of section 42.0.14 of the Act, the classes of financial institutions referred to in the first paragraph of section 42.0.11R1 are prescribed classes, and the percentage set out in section 42.0.13R1 is prescribed in relation to the prescribed class.
O.C. 229-2014, s. 6
.
DUTIES, FEES AND TAXES
52R1
.
For the purposes of section 52 of the Act, the duties imposed under the following Acts in respect of the transfer of an immovable are prescribed duties:
(
1
)
the Land Transfer Duties Act (chapter D-17);
(
1.1
)
section 1129.29 of the Taxation Act (chapter I-3);
(
2
)
the Act respecting duties on transfers of immovables (chapter D-15.1).
O.C. 1607-92, s. 52R1
;
O.C. 1635-96, s. 10
;
O.C. 1282-2003, s. 1
.
CONTINUATION OF MERGED OR AMALGAMATED CORPORATIONS
76R1
.
For the purposes of section 76 of the Act, the prescribed provisions are those listed in Schedule II and the prescribed purposes consist in the application of those provisions.
O.C. 1607-92, s. 76R1
.
CONTINUATION OF A WOUND-UP CORPORATION
77R1
.
For the purposes of section 77 of the Act, the prescribed provisions are those listed in Schedule II and the prescribed purposes consist in the application of those provisions.
O.C. 1607-92, s. 77R1
.
GOODS BROUGHT BY MAIL OR COURIER
81R1
.
For the purposes of paragraph 8 of section 81 of the Act, the following goods are prescribed goods:
(
1
)
excisable goods;
(
2
)
goods that are prescribed property for the purposes of section 24.1 of the Act where the supplier of the goods is required to register under Division I of Chapter VIII of Title I of the Act and is not so registered;
(
3
)
goods for which the value for duty is reduced by the application of section 85 of the Customs Tariff (S.C. 1997, c. 36);
(
4
)
goods that are purchased from a retailer in Québec and mailed or shipped from outside Canada directly to the purchaser;
(
5
)
goods that are purchased or ordered through or from a person in Québec acting for or on behalf of a person outside Canada who is selling the goods.
O.C. 1607-92, s. 81R1
;
O.C. 1463-2001, s. 6
;
I.N. 2020-06-14
;
1726-2023
O.C. 1726-2023
,
s.
1
1
.
GOODS NOT SUBJECT TO TAXATION BROUGHT INTO QUÉBEC
81R2
.
For the purposes of paragraph 9 of section 81 of the Act, the following circumstances and goods are the prescribed circumstances and the prescribed goods:
(
1
)
precious metals brought into Québec under any circumstances;
(
2
)
unwrought silver, gold or platinum, waste and scrap of precious metals or of metals clad with precious metals, and concentrates of silver, gold or platinum, where brought into Québec for the purpose of being refined into precious metals;
(
3
)
goods brought into Québec for the sole purpose of public exhibit by a public sector body, where the following conditions are fulfilled while the goods remain in Québec:
(
a
)
title to the goods is not intended to pass and does not pass to a person in Québec; and
(
b
)
use of the goods is not intended to pass and does not pass to a person in Québec that is not a public sector body;
(
4
)
goods brought into Québec for the sole purpose of maintenance, overhaul or repair of those goods in Québec, where the following conditions are fulfilled:
(
a
)
neither title to nor beneficial use of the goods is intended to pass, or passes, to a person in Québec while the goods remain in Québec; and
(
b
)
the goods are sent out of Québec as soon after the maintenance, overhaul or repair is completed as is reasonable in view of the circumstances surrounding the arrival of the goods in Québec and, where applicable, the normal business practice of the person having brought them into Québec;
(
5
)
crude oil, where the following conditions are fulfilled:
(
a
)
the crude oil is brought into Québec for the sole purpose of being refined in Québec;
(
b
)
title to the crude oil is not held by a person in Québec at the time the crude oil is brought into Québec;
(
c
)
title to the crude oil is not intended to pass and does not pass to a person in Québec while the crude oil remains in Québec;
(
d
)
title to all refined products produced from the crude oil is not intended to pass and does not pass to a person in Québec while the refined products remain in Québec; and
(
e
)
the refined product is sent out of Québec as soon after the refining is completed as is reasonable in view of the circumstances surrounding the arrival of the crude oil in Québec and, where applicable, the normal business practice of the person having brought it into Québec;
(
6
)
foreign-based conveyances, where the following conditions are fulfilled:
(
a
)
the conveyance referred to in paragraph 1 of section 81 of the Act by reason of the reference to the heading referred to in subparagraph i of paragraph
f
of section 3 of the Non-Taxable Imported Goods (GST/HST) Regulations (SOR/91-31) is diverted for maintenance, overhaul or repair in Québec;
(
b
)
neither title to nor beneficial use of the conveyance is intended to pass, or passes, to a person in Québec while the conveyance remains in Québec; and
(
c
)
the conveyance is sent out of Québec as soon after the maintenance, overhaul or repair is completed as is reasonable in view of the circumstances surrounding the arrival of the conveyance in Québec and, where applicable, the normal business practice of the person having brought it into Québec;
(
7
)
a drawing, a print, an etching, a sculpture, a painting or other similar work of art, where the following conditions are fulfilled:
(
a
)
the work is part of a shipment of art brought into Québec on consignment and the total value of the shipment, determined in accordance with the second paragraph of section 17 of the Act, is at least $250,000;
(
b
)
at the time the work is brought into Québec, it is reasonable to expect, in view of previous experience in importing works of art of the person bringing the goods into Québec, that at least 75%, in value, of the works in the shipment will be sent out of Québec within one year after they are brought into Québec;
(
c
)
the work is brought into Québec for the purpose of supply by the person having brought it into Québec in the ordinary course of his business; and
(
d
)
the person having brought the goods into Québec provides to the Minister a signed and dated declaration stating that he expects that at least 75%, in value, of the works of art in the shipment will be sent out of Québec within one year after they are brought into Québec and, if he sends less than 75%, he notifies the Minister of the percentage sent;
(
8
)
locomotives, railway rolling stock and vessels that are imported in circumstances where customs duties have been remitted or removed under the provisions referred to in any of the following subparagraphs and that are brought into Québec:
(
a
)
the Railway Rolling Stock (International Service) Remission Order No. 3 (TR/75-102);
(
b
)
the code referred to in subparagraph ii of paragraph
h
of section 3 of the Non-Taxable Imported Goods (GST/HST) Regulations;
(
c
)
the Railway Rolling Stock (International Service) Remission Order No. 4 (TR/75-103); or
(
d
)
(subparagraph revoked);
(
e
)
section 5, 6, 7, 15, 16 or 17 of the Vessel Duties Reduction or Removal Regulations (SOR/90-304);
(
8.1
)
railway passenger, baggage or freight cars from outside Canada (in this paragraph referred to as “imported cars”) that are brought into Québec if
(
a
)
the imported cars are brought in temporarily for use in the transportation of passengers, baggage or freight from a place in Canada to another place in Canada;
(
b
)
railway cars of the same kind and number as the imported cars could not have been acquired from Canadian production or other Canadian sources at a reasonable cost or could not have been delivered in Canada when needed; and
(
c
)
the imported cars are shipped outside Canada on or before the earlier of the day that is one year after the day on which the imported cars are brought in, and the day on or before which railway cars of the same kind and number as the imported cars could be delivered in Canada after having been acquired from Canadian production or other Canadian sources at a reasonable cost;
(
9
)
the goods referred to in the following items of the Schedule to the Temporary Importation Regulations (SOR/89-427) that are imported in accordance with the terms and conditions of those Regulations and that are brought into Québec:
(
a
)
items 3, 16 to 18, 27, 32, 33, 36, 39 to 44, 49, 52 to 54 and 57;
(
b
)
items 38 and 47, where the goods are brought into Québec by a person not resident in Québec;
(
10
)
goods brought into Québec after having been sent out of Québec for warranty repair work, where the following conditions are fulfilled by the person bringing them into Québec:
(
a
)
he is able to establish by means of an invoice or written statement from the supplier of the goods that, excluding shipping charges, communication expenses and other non-repair expenses, the cost of the warranty repair work is borne by the supplier under the terms of the warranty;
(
b
)
he possesses, where applicable, a copy of the export report in respect of the goods;
(
c
)
failing the document mentioned in subparagraph
b
, he possesses one of the following documents:
i
.
a Canadian customs document proving that the goods were exported in accordance with the Customs Act (R.S.C. 1985, c. 1, (2nd Suppl.));
ii
.
a carrier’s document concerning the sending of the goods outside Québec;
iii
.
a customs accounting document respecting the importing of the goods into the country where the warranty repair work was performed;
iv
.
a declaration made by the person sending the goods to Québec that the goods sent to Québec are the goods sent from Québec for warranty repair work; or
v
.
any other evidence showing that the goods were sent outside Québec;
(
10.1
)
a representational gift that is an article
(
a
)
that is presented by a donor acting in the capacity as a Head of State, Head of Government or representative of a government, a public body of a foreign country or a political subdivision of a foreign country, to a donee acting in the capacity of the Governor General, the Prime Minister of Canada, a minister of the Government of Canada, a member of the Senate or House of Commons, the Premier of Québec or of another province, the Northwest Territories, Yukon Territory or Nunavut Territory, or a municipal mayor, in the course of an official visit by the donee outside Canada; or
(
b
)
that is to be presented by a donor described in subparagraph
a
in the course of an official visit by the donor to Canada and that is subsequently so presented;
(
11
)
medals, trophies, plaques or other similar articles to be presented at awards ceremonies by the person having brought them into Québec;
(
12
)
a qualifying vehicle, within the meaning of section 2 of the Non-Taxable Imported Goods (GST/HST) Regulations, that is imported temporarily by an individual resident in Canada and not accounted for as a commercial good, within the meaning of subsection 212.1(1) of the Excise Tax Act (R.S.C. 1985, c. E-15), under section 32 of the Customs Act, and that is brought into Québec if
(
a
)
the last supply of the vehicle to the individual was made in the course of a vehicle rental business by way of lease, licence or similar arrangement under which continuous possession or use of the vehicle is provided for a period of less than 180 days;
(
b
)
immediately before the importation, the individual was outside Canada for an uninterrupted period of at least 48 hours; and
(
c
)
the vehicle is exported outside Canada within 30 days after the importation; and
(
13
)
goods brought into Québec from outside Canada and that are referred to in paragraph
n
of section 3 of the Non-Taxable Imported Goods (GST/HST) Regulations.
O.C. 1607-92, s. 81R2
;
O.C. 1463-2001, s. 51
;
O.C. 701-2013, s. 8
;
O.C. 229-2014, s. 7
;
O.C. 66-2016, s. 1
;
321-2017
O.C. 321-2017
,
s.
1
1
.
HEALTH CARE SERVICE
117R1
.
For the purposes of section 117 of the Act, the following are prescribed services:
(
1
)
laboratory, radiological or other diagnostic services generally available in a health care institution; and
(
2
)
the administration of drugs, biologicals or related preparations in conjunction with the provision of services referred to in paragraph 1.
O.C. 1607-92, s. 117R1
;
O.C. 1635-96, s. 11
;
O.C. 390-2012, s. 10
;
1726-2023
O.C. 1726-2023
,
s.
2
1
.
EQUIVALENT COURSE
128R1
.
For the purposes of section 128 of the Act, a music course other than such a course following a curriculum established or approved by the Minister of Education, Recreation and Sports is a prescribed equivalent course.
O.C. 1607-92, s. 128R1
;
S.Q. 2005, c. 28, s. 195
.
129R1
.
(Revoked).
O.C. 1607-92, s. 129R1
;
O.C. 1635-96, s. 12
.
FOOD OR BEVERAGE SUPPLIED IN A SCHOOL CAFETERIA
131R1
.
For the purposes of section 131 of the Act, the following foods and beverages are prescribed food and beverages:
(
1
)
carbonated beverages;
(
2
)
beverages referred to in paragraph 4 of section 177 of the Act, where they are sold in cans, cartons or bottles; and
(
3
)
foods referred to in any of paragraphs 6 to 13 of section 177 of the Act, where they are prepackaged for sale to consumers.
O.C. 1607-92, s. 131R1
.
GAME OF CHANCE
138.1R1
.
For the purposes of paragraph 9 of section 138.1 of the Act, a game of chance organized by the Société des loteries du Québec is a prescribed game of chance.
O.C. 1470-2002, s. 4
.
146R1
.
For the purposes of section 146 of the Act, a game of chance organized by the Société des loteries du Québec is a prescribed game of chance.
O.C. 1607-92, s. 146R1
.
MEDICAL DEVICE
176R1
.
(Revoked).
O.C. 1607-92, s. 176R1
;
O.C. 1466-98, s. 1
.
176R2
.
(Revoked).
O.C. 1607-92, s. 176R2
;
O.C. 1466-98, s. 1
.
AGRICULTURE AND FISHING
178R1
.
For the purposes of paragraph 10 of section 178 of the Act, sections 178R2 to 178R12 list the property related to agriculture that is prescribed property, where it is provided by way of sale.
O.C. 1607-92, s. 178R1
;
O.C. 1108-95, s. 2
.
178R2
.
In respect of tillage equipment, the prescribed property is the following:
(
1
)
disc plows with 3 furrows or more;
(
2
)
mouldboard plows with 3 furrows or more;
(
3
)
row crop cultivators with an operational width of at least 2.44 m (8 ft);
(
4
)
field cultivators with an operational width of at least 2.44 m (8 ft);
(
5
)
rotovators with an operational width of at least 1.83 m (6 ft);
(
6
)
combination discer-cultivators with an operational width of at least 2.44 m (8 ft);
(
6.1
)
mulchers with an operational width of at least 2.44 m (8 ft);
(
7
)
chisel plows with an operational width of at least 2.44 m (8 ft);
(
8
)
discers with an operational width of at least 2.44 m (8 ft);
(
9
)
harrows with an operational width of at least 2.44 m (8 ft), when sold in complete units;
(
10
)
rotary hoes with an operational width of at least 2.44 m (8 ft);
(
11
)
rototillers with an operational width of at least 1.83 m (6 ft);
(
12
)
pulverizers with an operational width of at least 2.44 m (8 ft);
(
12.1
)
bean harvesters with an operational width of at least 2.44 m (8 ft);
(
13
)
(paragraph revoked);
(
13.1
)
farm-type roller-packers with an operational width of at least 2.44 m (8 ft);
(
14
)
rod weeders with an operational width of at least 2.44 m (8 ft);
(
15
)
subsoil chisels with an operational width of at least 2.44 m (8 ft).
O.C. 1607-92, s. 178R2
;
O.C. 1463-2001, s. 7
.
178R3
.
In respect of haying equipment, the prescribed property is the following:
(
1
)
hay conditioners, crushers or crimpers;
(
2
)
hay cubers;
(
2.1
)
silage baggers and round-bale wrapping machines;
(
3
)
hay tedders;
(
4
)
mower-conditioners;
(
5
)
bale throwers, elevators or conveyors;
(
6
)
hay balers;
(
7
)
hay rakes;
(
8
)
swath turners and windrow turners.
O.C. 1607-92, s. 178R3
;
O.C. 1463-2001, s. 8
.
178R4
.
In respect of harvesting equipment, the prescribed property is the following:
(
1
)
self-propelled or pull-type swathers;
(
2
)
self-propelled or pull-type windrowers;
(
3
)
self-propelled or pull-type combines;
(
4
)
combine or forage harvester pickups;
(
5
)
self-propelled, tractor-mounted or pull-type mechanical fruit or vegetable pickers or harvesters;
(
6
)
forage harvesters;
(
7
)
headers for swathers, windrowers, combines or forage harvesters.
O.C. 1607-92, s. 178R4
;
O.C. 1463-2001, s. 9
.
178R5
.
In respect of grain handling or processing equipment, the prescribed property is the following:
(
1
)
farm-type tub grinders and other farm-type feed grinders;
(
2
)
farm-type feed grinder mixers;
(
3
)
grain bins or tanks with a capacity of not more than 181 m
3
(5,000 bushels);
(
4
)
self-propelled feed or ensilage carts;
(
4.1
)
transportable conveyors with belts less than 76.2 cm (30 in.) wide and 0.48 cm (3/16 in.) thick, transportable farm grain augers, transportable farm utility augers and transportable elevators;
(
5
)
bin sweeps or cleaners designed for attachment to portable farm grain augers;
(
6
)
farm-type feed mixers;
(
7
)
ensilage mixers;
(
8
)
farm-type feed mills, including roller mills and hammer mills;
(
8.1
)
grain dryers;
(
9
)
farm-type grain toasters for use in livestock feed production;
(
10
)
farm tractor-powered pneumatic grain conveyors;
(
11
)
(paragraph revoked).
O.C. 1607-92, s. 178R5
;
O.C. 1463-2001, s. 10
.
178R6
.
In respect of planters and seeders, the prescribed property is the following:
(
1
)
farm-type row-crop or toolbar seeders or planters designed to seed 2 or more rows at a time;
(
2
)
grain or seed drills with an operational width of at least 2.44 m (8 ft);
(
3
)
airflow seeders.
O.C. 1607-92, s. 178R6
.
178R7
.
In respect of tractors, the prescribed property is tractors designed for farm use that have a rating of at least 44,74 kW at power takeoff (60 PTO h.p.).
O.C. 1607-92, s. 178R7
.
178R8
.
In respect of miscellaneous property, the prescribed property is the following:
(
1
)
rock or root windrowers, rock rakes and root rakes;
(
1.1
)
self-propelled, tractor-mounted or pull-type agricultural wagons or trailers designed for
(
a
)
off-road handling and transporting of grain, forage, livestock feed or fertilizer, and
(
b
)
use at speeds not exceeding 40 km per hour;
(
1.2
)
individual components of an automated and computerized farm livestock or poultry feeding system, when the components are supplied together unassembled and, once assembled, constitute the fully operational feeding system;
(
2
)
individual components of a milking system that consists of a receiver group, vacuum supplier, pulsators and related equipment, when the components are supplied together unassembled and, once assembled, constitute a fully operational milking system;
(
3
)
farm-type refrigerated bulk milk coolers;
(
3.1
)
shredders with an operational width of at least 3.66 m (12 ft);
(
4
)
silo unloaders;
(
4.1
)
farm-type granular fertilizer or pesticide applicators with an operational capacity of at least 0.2265 m
3
(8 cubic ft) ;
(
5
)
liquid, box, tank or flail manure spreaders;
(
6
)
mechanical rock or stone pickers;
(
6.1
)
leafcutter bees;
(
7
)
(paragraph revoked);
(
8
)
forage blowers;
(
8.1
)
assembled and fully operational automated and computerized farm livestock or poultry feeding systems;
(
9
)
assembled, fully operational milking systems consisting of a receiver group, vacuum supplier, pulsators and related equipment;
(
10
)
injection systems for liquid manure spreaders;
(
11
)
self-propelled, tractor-mounted, cultivator-mounted or pull-type field sprayers with a capacity of at least 300 L (66 gallons).
O.C. 1607-92, s. 178R8
;
O.C. 1463-2001, s. 11
.
178R9
.
Feed, when sold in bulk quantities of at least 20 kg (44 lbs) or in bags that contain at least 20 kg (44 lbs), is prescribed property where it fulfils all of the following conditions:
(
1
)
it is a complete feed, supplement, macro-premix, micro-premix or mineral feed, other than a trace mineral salt feed, within the meaning assigned to those expressions by the Feeds Regulations, 1983 (SOR/83-593);
(
2
)
it is labelled in accordance with the Regulations referred to in paragraph 1; and
(
3
)
it is designed for
(
a
)
a particular species or class of farm livestock, fish or poultry that are ordinarily raised or kept to produce, or to be used as, food for human consumption or to produce wool, or
(
b
)
rabbits.
O.C. 1607-92, s. 178R9
;
O.C. 1463-2001, s. 12
.
178R9.1
.
Feed that is designed for ostriches, rheas, emus or bees, when sold in bulk quantities of at least 20 kg (44 lbs) or in bags that contain at least 20 kg (44 lbs).
O.C. 1463-2001, s. 13
.
178R10
.
By-products of the food processing industry and plant or animal products that are ordinarily used as feed, or as ingredients in feed, for the farm livestock, fish or poultry referred to in subparagraph
a
of paragraph 3 of section 178R9 or for rabbits, ostriches, rheas, emus or bees, when sold in bulk quantities of at least 20 kg (44 lbs) or in bags that contain at least 20 kg (44 lbs), are prescribed property.
O.C. 1607-92, s. 178R10
;
O.C. 1463-2001, s. 14
.
178R11
.
Pesticides labelled in accordance with the Pest Control Products Regulations (C.R.C., c. 1253) as having a purpose that includes agricultural use and a product class designation other than “Domestic”, are prescribed property.
O.C. 1607-92, s. 178R11
;
O.C. 1463-2001, s. 15
.
178R12
.
The quota issued by a board of producers within the meaning of the Act respecting the marketing of agricultural, food and fish products (chapter M-35.1) or authorized by a government body or marketing board in respect of an agricultural product the supply of which is referred to in section 177 of the Act or in any of paragraphs 1, 2, 3 and 4 of section 178 of the Act, or in respect of tobacco leaves that have not been processed further than drying and sorting, is prescribed property.
O.C. 1607-92, s. 178R12
;
O.C. 1105-2014, s. 1
.
178R13
.
For the purposes of paragraph 10 of section 178 of the Act, sections 178R14 to 178R16 list the property related to fishing that is prescribed property, where it is provided by way of sale.
O.C. 1607-92, s. 178R13
;
O.C. 1108-95, s. 3
.
178R14
.
A fishing vessel that is supplied to a person by way of sale in Québec, or by way of sale outside Québec and brought into Québec by the person, for use by the person in commercial fishing, is prescribed property where the following information is provided:
(
1
)
the registration number assigned to the person under section 415 or 415.0.6 of the Act;
(
2
)
a declaration signed by the person that he intends to use the vessel in commercial fishing;
(
3
)
the number of a commercial fishing licence of the person:
(
a
)
in the case of commercial fishing on the Atlantic coast of Canada, a licence that was issued to the person by the Department of Fisheries and Oceans, other than a licence to harvest marine plants or to fish for mussels, oysters, shark, smelt or squid;
(
b
)
in the case of commercial fishing on the Pacific coast of Canada, a licence that was issued to the person, or that was issued in respect of the vessel, by the Department of Fisheries and Oceans, other than a Category D, P or Z licence;
(
c
)
in the case of commercial fishing in the Yukon Territory, the Northwest Territories or the Territory of Nunavut, a commercial fishing licence that was issued to the person by the Department of Fisheries and Oceans; or
(
d
)
in the case of an inland fishery, a commercial fishing licence that was issued to the person by the Minister of Agriculture, Fisheries and Food;
(
4
)
in the case of commercial fishing on the Atlantic coast of Canada, the number set out in the registration card issued in respect of the vessel by the Department of Fisheries and Oceans.
The information mentioned in the first paragraph shall be provided:
(
1
)
to the supplier at the moment of the sale, in the case of a supply made in Québec;
(
2
)
to the Minister immediately after the vessel is brought into Québec, in the case of a supply made in Canada elsewhere than in Québec; or
(
3
)
to the customs office from which the vessel is released at the time of the accounting or the interim accounting for the vessel in accordance with section 32 of the Customs Act (R.S.C. 1985, c. 1, (2nd Suppl.)), in the case of an importation.
O.C. 1607-92, s. 178R14
;
O.C. 1108-95, s. 4
;
O.C. 1463-2001, s. 51
;
O.C. 229-2014, s. 8
;
321-2017
O.C. 321-2017
,
s.
2
1
.
178R15
.
In respect of fishing nets and related gear, the prescribed property is the following:
(
1
)
trawl-nets and the following accessories for trawl-nets:
(
a
)
corkline (top rope);
(
b
)
webbing;
(
c
)
leadline;
(
2
)
gill-nets and seines and the following accessories for gill-nets and seines:
(
a
)
corkline (top rope) and floats;
(
b
)
webbing;
(
c
)
leadline;
(
3
)
entrapment webbing and predator webbing;
(
4
)
trawl-net doors;
(
5
)
gill-net drums, seine drums, trawl-net drums and long-line drums.
O.C. 1607-92, s. 178R15
.
178R16
.
In respect of miscellaneous gear, the prescribed property is the following:
(
1
)
mechanical net washers;
(
2
)
automatic baiters;
(
3
)
pescalators;
(
4
)
manufactured netpens for use in aquaculture;
(
5
)
automatic netpen feeders;
(
6
)
automatic jiggers.
O.C. 1607-92, s. 178R16
.
INFORMATION NECESSARY FOR A CLAIM FOR INPUT TAX REFUND
201R1
.
For the purposes of sections 201R3 to 201R5, the expression:
“goods and services tax paid or payable” means tax that has become payable or, if it has not become payable, has been paid under Part IX of the Excise Tax Act (R.S.C 1985, c. E-15);
“intermediary” of a person means, in respect of a supply, a registrant who, acting as a mandatary for the person or under an agreement with the person, causes or facilitates the making of the supply by the person;
“supporting documentation” means a document containing the information prescribed by sections 201R3 to 201R5 and also includes:
(
1
)
an invoice;
(
2
)
a receipt;
(
3
)
a credit-card receipt;
(
4
)
a debit note;
(
5
)
a book or ledger of account;
(
6
)
a written agreement;
(
7
)
any record contained in a computerized or electronic retrieval or data storage system; and
(
8
)
any other document validly issued or signed by a registrant in respect of a supply made by him and in respect of which there is tax paid or payable;
“tax paid or payable” means tax that has become payable or, if it has not become payable, has been paid.
O.C. 1607-92, s. 201R1
;
O.C. 1463-2001, ss. 16, 51
.
201R2
.
For the purposes of section 201 of the Act, sections 201R3 to 201R5 list the information that is prescribed information.
O.C. 1607-92, s. 201R2
.
201R3
.
Where the total amount paid or payable shown on the supporting documentation in respect of one or more supplies is less than $30, the prescribed information is the following:
(
1
)
the name of the supplier or the intermediary in respect of the supply, or the name under which the supplier or the intermediary does business;
(
2
)
where an invoice is issued in respect of the supply or supplies, the date of the invoice;
(
3
)
where an invoice is not issued in respect of the supply or supplies, the date on which there is tax paid or payable in respect thereof;
(
4
)
the total amount paid or payable for the supply or supplies;
(
5
)
subject to paragraph 6, the tax paid or payable or the tax rate in respect of each supply;
(
6
)
where an amount constituted by both the tax paid or payable and the goods and services tax paid or payable is shown on the supporting documentation, the total of the tax paid or payable and the goods and services tax paid or payable in respect of each taxable supply, and a statement to the effect that that total includes the tax paid or payable; and
(
7
)
a description of each supply sufficient to identify it, where the supporting documentation without that description does not enable the input tax refund to be determined with certainty.
O.C. 1607-92, s. 201R3
;
O.C. 1463-2001, s. 17
;
O.C. 1282-2003, s. 2
.
201R4
.
Where the total amount paid or payable shown on the supporting documentation in respect of one or more supplies is $30 or more and less than $150, the prescribed information is the following:
(
1
)
the name of the supplier or the 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; and
(
2
)
the information required in paragraphs 2 to 7 of section 201R3.
O.C. 1607-92, s. 201R4
;
O.C. 1463-2001, s. 18
;
O.C. 1282-2003, s. 3
;
321-2017
O.C. 321-2017
,
s.
3
1
.
201R5
.
Where the total amount paid or payable shown on the supporting documentation in respect of one or more supplies is $150 or more, the prescribed information is the following:
(
1
)
the information required in section 201R4;
(
2
)
the recipient’s name or the name under which the recipient does business, or the name of the recipient’s mandatary or authorized representative;
(
3
)
the terms of payment; and
(
4
)
a description of each supply sufficient to identify it.
O.C. 1607-92, s. 201R5
;
O.C. 321-2017, s. 4
.
USED SPECIFIED CORPOREAL MOVABLE PROPERTY
217R1
.
(Revoked).
O.C. 1607-92, s. 217R1
;
O.C. 1466-98, s. 2
.
217R2
.
(Revoked).
O.C. 1607-92, s. 217R2
;
O.C. 1466-98, s. 2
.
SPECIFIED CORPOREAL MOVABLE PROPERTY
218R1
.
(Revoked).
O.C. 1607-92, s. 218R1
;
O.C. 1466-98, s. 2
.
219R1
.
(Revoked).
O.C. 1607-92, s. 219R1
;
O.C. 1466-98, s. 2
.
PRESCRIBED MANDATARIES
O.C. 1463-2001, s. 19
.
244.1R1
.
For the purposes of section 244.1 of the Act, the mandataries of the Gouvernement du Québec, except the entities listed in Schedule III and government departments, are prescribed mandataries.
O.C. 1463-2001, s. 19
;
O.C. 1105-2014, s. 2
.
267R1
.
(Revoked).
O.C. 1463-2001, s. 19
;
321-2017
O.C. 321-2017
,
s.
5
1
.
267.1R1
.
For the purposes of section 267.1 of the Act, the mandataries of the Gouvernement du Québec, except the entities listed in Schedule III and government departments, are prescribed mandataries.
321-2017
O.C. 321-2017
,
s.
6
1
.
NET TAX FOR GAMES OF CHANCE
O.C. 1607-92
;
O.C. 1470-2002, s. 5
.
279R1
.
For the purposes of section 279 of the Act:
(
1
)
the Société des loteries du Québec and a corporation, referred to in section 279R28, that is a subsidiary wholly-owned corporation of the Société des loteries du Québec are registrants referred to in that section 279;
(
2
)
the manner, referred to in that section, of determining the net tax is that prescribed in sections 279R2 to 279R29.
O.C. 1607-92, s. 279R1
;
O.C. 1470-2002, s. 6
;
O.C. 701-2013, s. 9
.
279R2
.
For the purposes of sections 279R1 to 279R29, the expression:
“casino operating service” means a service of managing, administering and carrying on the day-to-day operations of the gaming authority’s gaming activities that are connected with a casino of the authority;
“consideration”, in respect of a supply of a service, other than a service referred to in section 279R3, made to the gaming authority by a distributor of the authority, does not include a reimbursement;
“distributor” has the meaning assigned by section 350.8 of the Act;
“face value” of a right to play or participate in a game of chance that is evidenced by a ticket, card or other printed device, or face value of such a device, means the amount shown on the device as its price inclusive of tax under Part IX of the Excise Tax Act (R.S.C, 1985, c. E-15) and of tax under Title I of the Act;
“gaming activity” means commercial activity of the gaming authority except to the extent to which the activity involves the making of non-gaming supplies by the authority and includes anything done by the authority in connection with the acquisition, establishment, disposition or termination of the commercial activity;
“gaming authority” means the Société des loteries du Québec;
“imputed input tax refund” means the amount that would be the input tax refund in respect of the property or service for the reporting period of the gaming authority if the amount in respect of the property or service that the authority is required under any of subparagraphs
i
to
iii
of subparagraph
e
of paragraph 1 of the second paragraph of section 279R13 to include in determining the imputed tax payable by the authority for the period were tax that became payable by the authority during the period in respect of that property or service;
“instant win game” means a game of chance the right to play or participate in which is evidenced by a ticket, card or other printed device that contains sufficient information to ascertain, without reference to any other information, whether a holder of the device is entitled to receive a prize or winnings;
“instant win ticket” means a ticket, card or other printed device that is or is evidence of a right to play or participate in an instant win game;
“lease interval”, in respect of a supply by way of lease of property, means the period to which a payment forming part of the consideration for the supply is attributable and that is all or part of the period during which possession or use of the property is provided under the agreement for the supply;
“manufacturing” in respect of property, includes the production, processing or packaging of the property;
“non-gaming activity” means a commercial activity of the gaming authority except to the extent to which the activity is a gaming activity;
“non-gaming reimbursement” means a reimbursement paid or payable by the gaming authority that is in respect of an expense incurred by a distributor of the authority and that is part of the cost to the authority of making non-gaming supplies;
“non-gaming supply” means a supply other than
(
1
)
a supply of a service of accepting a bet on a game of chance, race or other event or occurrence;
(
2
)
a supply of a right to play or participate in a game of chance, or a ticket, card or other printed device that is evidence of such a right, made to a distributor of the gaming authority;
(
3
)
a supply referred to in paragraph 2 of section 350.11 of the Act that, but for that section, would be a supply by the gaming authority to a distributor of the authority;
(
4
)
a supply of a prize in kind; and
(
5
)
a promotional supply;
“non-taxable reimbursement” means a reimbursement paid or payable to a distributor of the gaming authority in respect of an expense incurred by the distributor in connection with supplying a casino operating service to the authority, where the expense is
(
1
)
consideration, other than interest, for a supply made to the distributor, other than a supply that would be deemed under section 350.11 of the Act not to be a supply if it were made to the authority instead of to the distributor, that is
(
a
)
an exempt supply of movable property or a service;
(
b
)
a zero-rated supply; or
(
c
)
a taxable supply all or part of the consideration for which is, by reason of section 68 of the Act, not included in calculating the tax payable in respect of the supply; or
(
2
)
property tax payable by the distributor;
“period cost” for a particular period, in respect of a supply to the gaming authority of corporeal movable property or an immovable made by way of lease, means the total of
(
1
)
the total of all amounts each of which is the portion of the capital cost of the corporeal movable property or immovable to the supplier that is reasonably allocated to a lease interval for which a payment forming part of the consideration for the supply becomes due in the particular period or is paid in the particular period without having become due;
(
2
)
the total of all amounts each of which is an amount, other than an amount referred to in paragraph 1, that is a cost to the supplier that is reasonably attributable to the making of the supply for a lease interval referred to in that paragraph, other than, in the case of a supply to which section 279R29 applies, the portion, if any, of that cost that is deducted from the value of the consideration for the supply in determining, under that section, the amount deemed to be the tax payable in respect of the supply;
(
3
)
any capital loss on the disposition of the corporeal movable property or immovable by the supplier that is recovered from the authority during the particular period; and
(
4
)
an amount that, at any time in the particular period, the supplier recognizes in the supplier’s books of account as an unrecoverable loss, being the amount by which the unamortized capital cost of the corporeal movable property or immovable exceeds its fair market value at that time;
“prize in kind” means property or a service that is given as a prize or winnings in a game of chance;
“promotional supply”, by the gaming authority, means
(
1
)
a supply of property, other than a supply by way of sale of capital property of the authority, made for no consideration or for nominal consideration; or
(
2
)
a supply by way of sale of the following property or services for consideration that is less than the basic cost to the authority of the property or service:
(
a
)
a service or incorporeal movable property purchased by the authority;
(
b
)
corporeal movable property, other than capital property of the authority;
“property tax” means a tax imposed by a municipality or other local authority on an immovable or in respect of the ownership, occupation or use of an immovable;
“reimbursement” means an amount of consideration, within the meaning of section 1 of the Act, that
(
1
)
is paid or payable by the gaming authority to a distributor of the authority as an allowance or reimbursement in respect of an expense incurred or to be incurred by the distributor otherwise than as a mandatary of the authority; and
(
2
)
is invoiced or charged to the authority separately from amounts that are not in respect of specific expenses incurred or to be incurred by the distributor;
“right” of the gaming authority has the meaning assigned by section 350.8 of the Act.
O.C. 1470-2002, s. 7
;
O.C. 701-2013, s. 10
.
279R3
.
For the purposes of sections 279R1 to 279R29, the basic cost to the gaming authority of movable property or a service is equal to,
(
1
)
in the case of food or a beverage prepared by the authority, the total of all consideration paid or payable by the authority to purchase the food or beverage and the ingredients used in its preparation, to the extent that these considerations are a cost to the authority of the prepared food or beverage;
(
2
)
in the case of particular corporeal movable property, other than food or a beverage, manufactured in whole or in part by or for the authority, the total of all consideration paid or payable by the authority to purchase the following property and services to the extent that these considerations are a cost to the authority of the particular property:
(
a
)
corporeal movable property incorporated into or forming a constituent or component part of the particular property;
(
b
)
corporeal movable property consumed or expended directly in the process of manufacturing the particular property; and
(
c
)
a service of manufacturing the particular property in whole or in part;
(
3
)
in the case of corporeal movable property that is purchased by the authority and is not further manufactured by or for the authority, the consideration paid or payable by the authority to purchase the property; and
(
4
)
in the case of incorporeal movable property or a service, the consideration paid or payable by the authority to purchase the property or service.
O.C. 1470-2002, s. 7
;
O.C. 701-2013, s. 11
.
279R3.1
.
A supply of a particular property or service, made by the gaming authority, is not included in the definition of “promotional supply” in section 279R2 if the authority would, in the absence of this section, be entitled to include, in determining the total referred to in paragraph 2 of the second paragraph of section 279R13 or paragraph 2 of the second paragraph of section 279R18, all or a portion of an input tax credit in respect of
(
1
)
the particular property or service;
(
2
)
a service of manufacturing the particular property; or
(
3
)
other corporeal movable property acquired or brought into Québec by the authority for use as an ingredient in preparing the particular property or for the purpose of being incorporated into, forming a constituent or component part of, or being consumed or expended directly in the process of the manufacturing of the particular property.
O.C. 701-2013, s. 12
.
279R3.2
.
For the purposes of the definition of “promotional supply” in section 279R2, if, in making a supply of property or a service, the gaming authority accepts from the recipient of the supply a coupon, a ticket, a receipt, a device that, without regard to section 350.7 of the Act, is a gift certificate or any other device that may be exchanged for the property or service or that entitles the recipient to a reduction of the price of the property or service — the amount of the reduction in this section referred to as the “coupon value” —, or applies, as a reduction of, or credit against, the price of the property or service, an amount — in this section referred to as the “credit value” — that has been credited in favour of the recipient by the authority, the consideration for the supply is deemed to be equal to the amount that would, without regard to sections 350.1 to 350.5 of the Act, be the consideration for the supply less the coupon value or credit value, as the case may be.
O.C. 701-2013, s. 12
.
279R3.3
.
Section 279R3.2 does not apply in respect of a supply of property or service made by the gaming authority if
(
1
)
section 350.2 of the Act applies in respect of the supply;
(
2
)
the consideration for the supply is reduced in circumstances in which section 448 of the Act applies; or
(
3
)
the property or service is given in exchange, or the reduction or credit is provided, in lieu of refunding or reducing all or part of the consideration for the non-gaming supply, made by the authority, of another property or service.
O.C. 701-2013, s. 12
.
279R4
.
For the purposes of sections 279R1 to 279R29, the sale of a right to play or participate in a game of chance conducted by the gaming authority to a person other than a distributor of the authority is deemed to be a supply of a service of accepting a bet on the game in an amount equal to the selling price of the right, and the purchase of the right is deemed to be the betting of that amount on the game.
O.C. 1470-2002, s. 7
.
279R5
.
The net tax of the gaming authority for a reporting period of the authority is the positive or negative amount determined by the formula
A + B.
For the purposes of this formula,
(
1
)
A is the authority’s net tax for the period attributable to gaming activities determined in accordance with sections 279R6 to 279R17; and
(
2
)
B is the authority’s positive or negative net tax for the period attributable to non-gaming activities determined in accordance with section 279R18.
O.C. 1470-2002, s. 7
.
279R6
.
The gaming authority’s net tax attributable to gaming activities for a reporting period of the authority is the amount determined by the formula
A - B.
For the purposes of this formula,
(
1
)
A is the total of all amounts that the authority is required under section 279R7 or 279R8 to add in determining its net tax for the period; and
(
2
)
B is the total of all credits of the authority for the period in respect of prizes or winnings determined under section 279R9 or 279R10 and the authority’s additional credits in respect of gaming activities for the period determined under section 279R11.
O.C. 1470-2002, s. 7
.
279R7
.
Where a person bets an amount with the gaming authority, other than by purchasing an instant win ticket from a distributor of the authority, the authority shall, in determining its net tax attributable to gaming activities for the reporting period in which it becomes ascertainable whether an amount is payable as a prize or winnings in respect of the bet, add the amount determined by multiplying the total amount that is paid by the person in respect of the bet, including any amount payable by that person as the tax provided for in Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15) and the tax provided for in Title I of the Act, by the tax fraction.
O.C. 1470-2002, s. 7
.
279R8
.
Where the gaming authority has delivered or agreed to deliver an instant win ticket to a distributor of the authority and, during a reporting period of the authority, the distributor pays or becomes liable to pay an amount in respect of the ticket to the authority, the authority shall, in determining its net tax attributable to gaming activities for the period, add the amount determined by multiplying the face value of the ticket by the tax fraction.
O.C. 1470-2002, s. 7
.
279R9
.
A credit of the gaming authority for a reporting period of the authority in respect of an amount of money that the authority becomes liable, during the period, to pay as a prize or winnings in a game of chance conducted by the authority, other than a prize or winnings in respect of a bet made by purchasing an instant win ticket from a distributor of the authority, is the amount determined by multiplying the amount of money by the tax fraction.
O.C. 1470-2002, s. 7
.
279R10
.
A credit of the gaming authority for a reporting period of the authority in respect of a prize or winnings in respect of an instant win ticket of a particular kind that the authority has delivered or agreed to deliver to a distributor of the authority and in respect of which the distributor pays or becomes liable to pay, during the period, an amount to the authority is the amount determined by multiplying the expected value, determined on the basis of mathematical probability, of the prize or winnings in respect of each instant win ticket of that kind supplied by the authority by the tax fraction.
O.C. 1470-2002, s. 7
.
279R11
.
The gaming authority’s additional credit in respect of gaming activities for a reporting period of the authority is the amount determined by the formula
A - B - C.
For the purposes of this formula,
(
1
)
A is the total of all amounts that the authority is required, under section 279R7 or 279R8, to add in determining its net tax for the period;
(
2
)
B is the total of all amounts each of which is a credit of the authority in respect of a prize or winnings for the period determined under section 279R9 or 279R10; and
(
3
)
C is the imputed tax payable by the authority on gaming expenses for the period determined under sections 279R12 to 279R17.
O.C. 1470-2002, s. 7
.
279R12
.
The imputed tax payable by the gaming authority on gaming expenses for a particular reporting period of the authority is the amount determined by the formula
A + B + C + D + E.
For the purposes of this formula,
(
1
)
A is the amount determined by the formula in section 279R13;
(
2
)
B is the total of all amounts each of which is an amount of tax that would have become payable by the authority during the particular period in respect of consideration for a supply of a casino operating service made to the authority by a distributor of the authority if section 350.11 of the Act did not apply to the supply and the consideration for the supply were equal to the amount determined by the formula in section 279R14;
(
3
)
C is the total of all amounts each of which is an amount determined by the formula in section 279R15;
(
4
)
D is the total of all amounts each of which is a positive or negative amount determined, in respect of each distributor of the authority, by the formula in section 279R16; and
(
5
)
E is:
(
a
)
if the particular period includes the last day of February in a calendar year, the total of all amounts, if any, each of which is determined by the formula in section 279R17;
(
b
)
in any other case, zero.
O.C. 1470-2002, s. 7
.
279R13
.
The formula referred to in paragraph 1 of the second paragraph of section 279R12 is
A.1 - A.2.
For the purposes of this formula,
(
1
)
A.1 is the total of all amounts each of which is, as the case may be:
(
a
)
an amount of tax, other than tax that is deemed under section 256 or 257 of the Act to have been paid or that is calculated on a reimbursement, that became payable during the period, or that was paid during this period without having become payable, by the authority in respect of property or a service, other than a casino operating service or a prize in kind, that was acquired or brought into Québec by the authority;
(
b
)
twice the amount determined under section 279R27 for the period as the imputed tax payable by the authority in respect of expenses incurred by the Interprovincial Lottery Corporation;
(
c
)
an amount of tax that the authority is deemed to have collected during the period under section 259 of the Act;
(
c.
1
)
an amount, other than an amount described in subparagraph ii of subparagraph
e
, of tax in respect of a supply made by a person not resident in Canada who is deemed under section 23 of the Act to have been made outside Québec, that would have become payable by the authority during the period if the supply had been made in Québec by a registrant;
(
d
)
the total of all amounts each of which is determined by the formula in the fourth paragraph;
(
e
)
twice the value of all amounts each of which is, as the case may be:
i
.
an amount that, but for sections 75.1 and 334 of the Act, would have become payable by the authority during the period as tax under section 16 of the Act in respect of a supply made to the authority;
ii
.
an amount that would have become payable by the authority during the period as tax under any of sections 17, 18 or 18.0.1 of the Act if the authority’s gaming activities were not commercial activities;
iii
.
an amount determined under the sixth paragraph;
iv
.
an amount that would have become payable by the authority during the period as tax under section 16 of the Act in respect of an exempt supply of an immovable made to the authority by way of lease by a wholly-owned subsidiary of the authority that had acquired the immovable for consideration equal to fair market value, if the supply had been a taxable supply and if the amount of consideration for the supply that had become due in the period or was paid in the period without having become due were equal to the greater of the period cost of the supply for the period and the total of any amounts of consideration for the supply, as otherwise determined for the purposes of Title I of the Act, that became due in the period or were paid in the period without having become due; or
v
.
an amount determined under the seventh paragraph; and
(
2
)
A.2 is the total of all amounts each of which is determined by the formula
A.5 × A.6.
For the purposes of this formula,
(
1
)
A.5 is, as the case may be:
(
a
)
an input tax refund of the authority for the period that is in respect of an amount included under subparagraph
a
of paragraph 1 of the second paragraph for that period; or
(
b
)
twice the value of an imputed input tax refund of the authority for the period that is in respect of an amount included under any of subparagraphs i to iii of subparagraph
e
of paragraph 1 of the second paragraph for that period; and
(
2
)
A.6 is the extent, expressed as a percentage, to which the authority is, subject to sections 279R19 to 279R25, entitled to include the input tax refund or imputed input tax refund, as the case may be, in determining the total referred to in paragraph 2 of the second paragraph for the period.
The formula referred to in subparagraph
d
of paragraph 1 of the second paragraph is
A.3 x A.4.
For the purposes of this formula,
(
1
)
A.3 is a reimbursement, other than a non-gaming reimbursement, that became payable during the period, or that was paid during that period without having become payable, by the authority to a distributor of the authority, other than:
(
a
)
a non-taxable reimbursement;
(
b
)
a reimbursement of the cost to the distributor of a right to play or participate in a game of chance given away free of charge by the distributor;
(
c
)
a reimbursement of salaries, wages or other remuneration paid or payable by the distributor to an employee of the distributor to the extent that that remuneration is a cost to the distributor of supplying a casino operating service to the authority; or
(
d
)
a reimbursement of an expense incurred by the distributor in the course of supplying a service referred to in subparagraph
c
of paragraph 1 of section 350.11 of the Act; and
(
2
)
A.4 is the tax rate set out in the first paragraph of section 16 of the Act.
The amount referred to in subparagraph iii of subparagraph
e
of paragraph 1 of the second paragraph is equal to the amount by which the amount described in paragraph 1 exceeds the amount described in paragraph 2:
(
1
)
the total of all amounts each of which is tax that would have become payable by the authority during the period under section 16 of the Act in respect of a supply, other than a supply referred to in subparagraph iv or v of subparagraph
e
of paragraph 1 of the second paragraph, made to the authority that is a taxable supply of property or a service made at less than fair market value, or an exempt supply by way of lease of corporeal movable property or an immovable, if the supply had been a taxable supply made for consideration equal to fair market value;
(
2
)
the total amount of tax under section 16 of the Act that became payable by the authority during the period in respect of the supplies described in paragraph 1.
The amount referred to in subparagraph v of subparagraph
e
of paragraph 1 of the second paragraph is equal to the amount by which the amount described in paragraph 1 exceeds the amount described in paragraph 2:
(
1
)
the amount of tax that would have become payable by the authority during the period under section 16 of the Act in respect of a taxable supply of property made to the authority by way of lease by a wholly-owned subsidiary of the authority that had acquired the property for consideration equal to fair market value, if the consideration for the supply, equal to the period cost of the supply for the period, became due in the period and if that were the only consideration for the supply that became due in the period or was paid in the period without having become due;
(
2
)
the total amount of tax under section 16 of the Act that became payable by the authority during the period in respect of the supply.
O.C. 1470-2002, s. 7
;
O.C. 701-2013, s. 13
.
279R14
.
The formula referred to in paragraph 2 of the second paragraph of section 279R12 is
B.1 - (B.2 + B.3).
For the purposes of this formula,
(
1
)
B.1 is the consideration for the casino operating service determined under Title I of the Act without reference to section 350.11 of the Act;
(
2
)
B.2 is the total of all amounts each of which is determined by the formula
B.4 × B.5.
For the purposes of this formula,
(
1
)
B.4 is an amount of salaries, wages or other remuneration, other than an amount described in paragraph 1 of the fourth paragraph, paid or payable by the distributor, or by a person — in this paragraph and in paragraph 1 of the fourth paragraph referred to as the “distributor’s subsidiary” — that is a wholly-owned subsidiary of the distributor, to an employee of the distributor or of the distributor’s subsidiary;
(
2
)
B.5 is the extent, expressed as a percentage, to which the amount of salaries, wages or other remuneration is
(
a
)
a cost to the distributor of supplying the casino operating service to the authority; or
(
b
)
a cost to the authority of the management, administration and carrying on of the day-to-day operations of the authority’s gaming activities that are connected with a casino of the authority; and
(
3
)
B.3 is the total of all amounts each of which is determined by the formula
B.6 × B.7.
For the purposes of this formula,
(
1
)
B.6 is a particular amount that is paid by, or is in respect of a supply of property or a service made by, the distributor or the distributor’s subsidiary to an employee of the distributor or of the distributor’s subsidiary or to a person related to such an employee, and that the employee is required under any of sections 37, 41, 41.1.1 and 41.1.2 of the Taxation Act (chapter I-3) to include in computing the employee’s income for a taxation year of the employee; and
(
2
)
B.7 is the extent, expressed as a percentage, to which the particular amount is
(
a
)
a cost to the distributor of supplying the casino operating service to the authority; or
(
b
)
a cost to the authority of the management, administration and carrying on of the day-to-day operations of the authority’s gaming activities that are connected with a casino of the authority.
O.C. 1470-2002, s. 7
;
O.C. 701-2013, s. 14
.
279R15
.
The formula referred to in paragraph 3 of the second paragraph of section 279R12 is
C.1 × C.2.
For the purposes of this formula,
(
1
)
C.1 is the total of all amounts each of which is an amount that, but for section 350.11 of the Act, would be consideration for a supply, other than a supply of a casino operating service, made by a distributor of the authority to the authority or would be a reimbursement paid or payable by the authority to a distributor of the authority, other than a reimbursement that is a non-gaming reimbursement, a non-taxable reimbursement or a reimbursement of the cost to the distributor of a right to play or participate in a game of chance given away free of charge by the distributor or a reimbursement of salaries, wages or other remuneration paid or payable by the distributor to an employee of the distributor to the extent that that remuneration is a cost to the distributor of supplying a casino operating service to the authority, where
(
a
)
if the amount represents a commission in respect of the sale, by the distributor on behalf of the authority, of a right to play or participate in a game of chance, other than an instant win game, it became ascertainable in the period whether a prize or winnings were payable in respect of the right; and
(
b
)
in any other case, the amount became due to the distributor during the period or was paid to the distributor during the period without having become due; and
(
2
)
C.2 is the tax rate set out in the first paragraph of section 16 of the Act.
O.C. 1470-2002, s. 7
;
O.C. 701-2013, s. 15
.
279R16
.
The formula referred to in paragraph 4 of the second paragraph of section 279R12 is
(D.1 - D.2) × D.3.
For the purposes of this formula,
(
1
)
D.1 is the amount by which the amount described in subparagraph
a
exceeds the amount described in subparagraph
b
:
(
a
)
the total face value of all rights of the authority evidenced by tickets, cards or other printed devices that were acquired by the distributor from the authority for the purpose of supply on the distributor’s own behalf otherwise than as prizes in kind and in the case of instant win tickets, the consideration for the supplies of which by the authority to the distributor became due during the period or was paid during the period without having become due, or in any other case, in respect of which it became ascertainable in the period whether amounts were payable as prizes or winnings;
(
b
)
the total amount paid or payable for the supplies referred to in subparagraph
a
made by the authority to the distributor; and
(
2
)
D.2 is the amount by which the amount described in subparagraph
a
exceeds the amount described in subparagraph
b
:
(
a
)
the total face value of all rights of the authority evidenced by tickets, cards or other printed devices that were supplied to the distributor by the authority, the face value of which is included in determining the value under subparagraph
a
of paragraph 1 for the period or a preceding reporting period of the authority and that are returned by the distributor to the authority during the period;
(
b
)
the total amount paid or payable for the supplies referred to in subparagraph
a
made by the authority to the distributor;
(
3
)
D.3 is the tax rate set out in the first paragraph of section 16 of the Act.
O.C. 1470-2002, s. 7
;
O.C. 701-2013, s. 16
.
279R17
.
The formula referred to in subparagraph
a
of paragraph 5 of the second paragraph of section 279R12 is
E.1 × (100% - E.2) × E.3.
For the purposes of this formula,
(
1
)
E.1 is an amount, in this paragraph referred to as the “benefit amount”,
(
a
)
that:
i
.
was paid by the authority to an individual who was an employee of the authority during the previous calendar year or to a person related to the individual; or
ii
.
is in respect of a supply of property or a service, other than property or a service in respect of which the authority was not entitled to claim an input tax refund because of section 203 of the Act, made by the authority to an individual who was an employee of the authority during the previous calendar year or to a person related to the individual; and
(
b
)
that the individual is required under any of sections 37, 41, 41.1.1 or 41.1.2 of the Taxation Act (
chapter I-3
) to include in computing the individual’s income for that previous calendar year;
(
2
)
E.2 is the extent, expressed as a percentage, to which the benefit amount is a cost to the authority of making non-gaming supplies other than the supply referred to in subparagraph ii of subparagraph
a
of paragraph 1; and
(
3
)
E.3 is:
(
a
)
where the benefit amount is required under section 41.1.1 or 41.1.2 of the Taxation Act to be included in computing the individual’s income, the percentage referred to in section 290R1;
(
b
)
where the benefit amount is required under section 37 or 41 of the Taxation Act to be included in computing the individual’s income, the tax fraction.
O.C. 1470-2002, s. 7
;
O.C. 701-2013, s. 17
;
204-2020
O.C. 204-2020
,
s.
2
1
1
.
279R18
.
The gaming authority’s net tax attributable to non-gaming activities for a reporting period of the authority is the positive or negative amount determined by the formula
A - B.
For the purposes of this formula,
(
1
)
A is the total of all amounts each of which is, as the case may be:
(
a
)
an amount that became collectible by the authority during the period, or that was collected by the authority during the period without having become collectible, on account of tax under section 16 of the Act in respect of a non-gaming supply made by the authority; or
(
b
)
an amount that is required under any of sections 444 to 457.1.2 of the Act to be added in determining the authority’s net tax for the period; and
(
2
)
B is the total of:
(
a
)
all amounts each of which is any of the following amounts claimed in the return filed under Chapter VIII of the Act by the authority for the period:
i
.
an input tax refund, other than an input tax refund referred to in subparagraph
b
, for the period or a preceding reporting period of the authority; or
ii
.
an amount in respect of a non-gaming supply that may be deducted under any of sections 444 to 450, 455 or 455.1 of the Act in determining the authority’s net tax for the period ;
(
b
)
twice the value of all amounts each of which is any of the following amounts claimed in the return filed under Chapter VIII of the Act by the authority for the period:
i
.
an input tax refund of the authority for the period or a preceding reporting period of the authority in respect of tax deemed under section 256 or 257 of the Act to have been paid by the authority; or
ii
.
an input tax refund of the authority for the period or a preceding reporting period of the authority determined under section 233 of the Act;
(
c
)
all amounts each of which is determined by the formula
B.1 × (100% - B.2).
For the purposes of this formula,
(
1
)
B.1 is an amount of:
(
a
)
a reduction, refund or credit of tax for which a credit note is received, or a debit note is issued, in the period by the authority in circumstances described in section 449 of the Act; or
(
b
)
a rebate received in the period by the authority on account of tax in the circumstances described in section 350.6 of the Act; and
(
2
)
B.2 is the extent, expressed as a percentage, to which the authority was entitled to claim an input tax refund in respect of that tax in determining the authority’s net tax for any reporting period.
O.C. 1470-2002, s. 7
.
279R19
.
An input tax refund, other than an input tax refund determined under section 233 of the Act, or an imputed input tax refund, in respect of property or a service shall not be included in determining the total referred to in paragraph 2 of the second paragraph of section 279R13, or a total referred to in paragraph 2 of the second paragraph of section 279R18, to the extent that the property or service, as the case may be:
(
1
)
was acquired or brought into Québec by the authority for consumption or use in gaming activities of the authority, in improving capital property used in gaming activities of the authority, in making promotional supplies or in making supplies of financial services that relate to gaming activities of the authority;
(
2
)
was acquired or brought into Québec by the authority for the purpose of making a promotional supply;
(
3
)
is corporeal movable property that was acquired or brought into Québec by the authority for use as an ingredient in preparing food or beverages the supply of which by the authority is a promotional supply;
(
4
)
is corporeal movable property that was acquired or brought into Québec by the authority for the purpose of being incorporated into or forming a constituent or component part of, or being consumed or expended directly in the process of manufacturing, corporeal movable property, other than food or beverages, that the authority manufactures or engages another person to manufacture for the purpose of making a supply of the property that is a promotional supply; or
(
5
)
is a service that is the manufacturing for the authority of corporeal movable property, other than food or beverages, and that the authority acquires for the purpose of making a supply of the property that is a promotional supply.
O.C. 1470-2002, s. 7
;
O.C. 701-2013, s. 18
.
279R20
.
For the purposes of sections 233 to 234.1 and of Subdivision 5 of Division II of Chapter V of the Act in determining the net tax of the gaming authority, the following rules apply:
(
1
)
sections 43 to 46, 234 and 240 to 244 of the Act do not apply to the authority;
(
2
)
section 233 of the Act applies, with such modifications as the circumstances require, to all property, other than a passenger vehicle, acquired or brought into Québec by the authority for use as capital property of the authority as if the authority were not a public sector body and, in the case of movable property, the property acquired or brought into Québec by the authority for that use were an immovable;
(
3
)
sections 256 to 259 of the Act apply, with such modifications as the circumstances require, to movable property acquired or brought into Québec by the authority for use as capital property of the authority, and to improvements to movable property that is capital property of the authority, as if the movable property were an immovable and the references in those sections to “acquired” were references to “acquired or brought into Québec”;
(
4
)
where the authority acquires or brings into Québec property for use as capital property of the authority in commercial activities of the authority, the authority is deemed to have acquired or brought into Québec the property for use in the authority’s commercial activities only to the extent to which the property was acquired or brought into Québec for use in the authority’s non-gaming activities; and
(
5
)
where the authority uses property as capital property of the authority in commercial activities of the authority, that use is deemed to be use in the authority’s commercial activities only to the extent to which the property is used in the authority’s non-gaming activities.
O.C. 1470-2002, s. 7
.
279R21
.
An amount shall not be included in determining the total referred to in paragraph 1 of the second paragraph of sections 279R6 and 279R18 for a reporting period of the gaming authority to the extent that that amount was included in that total for a preceding reporting period of the authority.
O.C. 1470-2002, s. 7
.
279R22
.
An amount shall not be included in determining the total referred to in paragraph 2 of the second paragraph of section 279R18 for a particular reporting period of the gaming authority to the extent that that amount was claimed or included in that total in determining the net tax for a preceding reporting period of the authority unless
(
1
)
the authority was not entitled to claim the amount in determining the net tax for that preceding period only because the authority did not satisfy the requirements of section 201 of the Act in respect of the amount before the return for that preceding period was filed; and
(
2
)
where the authority is claiming the amount in a return for the particular reporting period and the Minister has not disallowed the amount as an input tax refund in assessing the fees, interest and penalties of the authority under the Act for that preceding reporting period:
(
a
)
the authority reports in writing to the Minister, on or before the time the return for the particular reporting period is filed, that the authority made an error in claiming that amount in determining the net tax of the authority for that preceding period; and
(
b
)
where the authority does not report the error to the Minister at least 3 months before the expiration of the time limited by the second paragraph of section 25 of the Tax Administration Act (chapter A-6.002) for assessing the fees, interest and penalties of the authority for that preceding period, the authority pays, on or before the day the return for the particular reporting period is filed, that amount and any interest and penality payable to the Minister.
O.C. 1470-2002, s. 7
.
279R23
.
An amount shall not be included in determining the total referred to in paragraph 2 of the second paragraph of section 279R18 for a reporting period of the gaming authority to the extent that, before the end of the period, the amount was refunded to the authority under the Act or under any other Act of the Legislature of Québec or was remitted to the authority under the Tax Administration Act (chapter A-6.002).
O.C. 1470-2002, s. 7
.
279R24
.
Sections 444 to 457.1.2 of the Act do not apply for the purpose of determining the net tax of the gaming authority except as otherwise provided in any of sections 279R2 to 279R29.
O.C. 1470-2002, s. 7
.
279R25
.
The methods used by a person in a fiscal year to determine the extent to which a property or a service is acquired or brought into Québec by the person for consumption or use in particular activities or for particular purposes, and the extent to which the consumption or use by the person of a property or a service is made in particular activities or for particular purposes, shall be fair and reasonable and shall be used consistently by the person throughout the fiscal year.
O.C. 1470-2002, s. 7
;
321-2017
O.C. 321-2017
,
s.
7
1
.
279R26
.
Where a proceed from a game of chance conducted by the Interprovincial Lottery Corporation, in this section referred to as the “Corporation”, is distributed in whole or in part to the gaming authority, the following rules apply for the purposes of sections 279R2 to 279R29 in determining the net tax of the authority:
(
1
)
the rights to play or participate in that game to which the authority’s share of the proceeds is attributable are deemed to be rights of the authority and not of the Corporation; and
(
2
)
in relation to the particular rights:
(
a
)
the game is deemed to be conducted by the authority and not the Corporation;
(
b
)
the bets related to a right to play or to participate in a game of chance are deemed to be made with and accepted by the authority and not the Corporation; and
(
c
)
the liability for the payment of any related prizes or winnings is deemed to be that of the authority and not the Corporation.
O.C. 1470-2002, s. 7
.
279R27
.
Where the Interprovincial Lottery Corporation, in this section referred to as the “Corporation”, incurs expenses in conducting a game of chance and those expenses are not charged to the gaming authority as consideration for a taxable supply but are charged at any time to the authority otherwise than as consideration for a supply or are taken into account in determining the amount of proceeds from the game that are paid, at any time, to the authority, the imputed tax payable by the authority in respect of those expenses for the reporting period of the authority that includes that time is, for the purposes of subparagraph
b
of paragraph 1 of the second paragraph of section 279R13, the amount determined by the formula
A × (B - C).
For the purposes of this formula,
(
1
)
A is the tax rate set out in the first paragraph of section 16 of the Act;
(
2
)
B is the amount of those expenses; and
(
3
)
C is the total determined in respect of the authority for that reporting period in accordance with element C of the formula described in section 13 of the Games of Chance (GST/HST) Regulations (SOR/98-440).
O.C. 1470-2002, s. 7
;
O.C. 701-2013, s. 19
.
279R27.1
.
If the gaming authority – in this section referred to as the “reporting authority” – is the distributor of another provincial gaming authority in relation to a game of chance conducted by or on behalf of the other authority, the following rules apply:
(
1
)
in applying sections 279R12 to 279R25 and Title I of the Act in determining the imputed tax payable on gaming expenses and the input tax credits of the reporting authority, any amount paid or payable by the reporting authority on behalf of the other authority in respect of the acquisition, or bringing into Québec, of property or a service for consumption, use or supply in relation to the conduct of the game is to be taken into account as if
(
a
)
the game were conducted by the reporting authority as part of the gaming activities of the reporting authority and not of the other authority;
(
b
)
the property or service were acquired, or brought into Québec, and the amount were paid or payable by the reporting authority on its own account and not by the other authority;
(
c
)
the rights to play or participate in the game were rights of the reporting authority and not of the other authority; and
(
d
)
persons, other than the reporting authority, acting as distributors of the other authority in relation to the game were distributors of the reporting authority, and not of the other authority, in relation to the game;
(
2
)
no amount that would, but for section 350.11 of the Act, be consideration for a supply by the reporting authority to the other authority in relation to the game is to be included in the total referred to in paragraph 1 of the second paragraph of section 279R15; and
(
3
)
no amount of a reimbursement paid or payable by the other authority to the reporting authority in respect of an expense incurred or to be incurred by the reporting authority that is attributable to the game is to be included in the total referred to in paragraph 1 of the fifth paragraph of section 279R13 or in paragraph 1 of the second paragraph of section 279R15.
O.C. 701-2013, s. 20
.
279R28
.
The net tax for a reporting period of a corporation that is a subsidiary wholly-owned corporation of the gaming authority and that supplies to the authority, by way of lease, licence or similar arrangement, an immovable acquired by the authority for use as the authority’s head office is the amount that would be the corporation’s net tax for the period determined under sections 428 to 432 of the Act if the amount collectible by it as or on account of tax under section 16 of the Act in respect of each such supply of that immovable to the authority were the amount determined in accordance with section 279R29.
O.C. 1470-2002, s. 7
.
279R29
.
Where a corporation that is a subsidiary wholly-owned corporation of the gaming authority makes a supply to the authority by way of lease, licence or similar arrangement, other than a supply to which sections 327.10 to 335 of the Act apply, of an immovable that the authority acquires for use as the authority’s head office, the tax payable in respect of the supply is deemed, for the purposes of sections 279R2 to 279R29 and for the purposes of Title I of the Act in determining the net tax of the corporation, to be the tax that would be payable in respect of the supply if the value of the consideration for the supply were the amount determined by the formula
A - B.
For the purposes of this formula,
(
1
)
A is the value of the consideration for the supply determined without reference to this section ; and
(
2
)
B is the total of all amounts each of which is determined by the formula
B.1 × B.2 × B.3.
For the purposes of this formula,
(
1
)
B.1 is an amount that is property tax payable by the corporation in respect of the property or consideration paid or payable by the corporation for a zero-rated supply, or an exempt supply of movable property or a service, other than a supply that would be deemed under section 350.11 of the Act not to be a supply if it were made to the authority instead of the corporation ;
(
2
)
B.2 is the extent, expressed as a percentage, to which the amount referred to in paragraph 1 is a cost to the corporation of making the supply of the immovable to the authority ; and
(
3
)
B.3 is the extent, expressed as a percentage, to which the authority acquires the supply of the immovable for use as the authority’s head office.
O.C. 1470-2002, s. 7
;
O.C. 1105-2014, s. 3
.
287.3R1
.
(Revoked).
O.C. 1470-2002, s. 8
;
204-2020
O.C. 204-2020
,
s.
3
1
1
.
287.3R2
.
(Revoked).
O.C. 1470-2002, s. 8
;
204-2020
O.C. 204-2020
,
s.
3
1
1
.
CHANGE IN THE USE OF A ROAD VEHICLE
O.C. 1108-95, s. 5
.
288.2R1
.
(Revoked).
O.C. 1108-95, s. 5
;
O.C. 1635-96, s. 13
.
288.2R2
.
(Revoked).
O.C. 1108-95, s. 5
;
O.C. 1635-96, s. 13
.
BENEFIT AMOUNT
O.C. 1451-2000, s. 4
.
290R1
.
For the purposes of subparagraph
b
of subparagraph 2 of the first paragraph of section 290 of the Act, the prescribed percentage of the total consideration is 6%.
O.C. 1451-2000, s. 4
;
O.C. 134-2009, s. 2
;
O.C. 1303-2009, s. 1
;
O.C. 1176-2010, s. 1
;
O.C. 390-2012, s. 12
.
SPECIFIED CORPOREAL MOVABLE PROPERTY
O.C. 1451-2000, s. 4
.
300.2R1
.
For the purposes of section 300.2 of the Act, the prescribed amount in respect of specified corporeal movable property is
(
1
)
where the property is a drawing, a print, an etching, a sculpture, a painting or other similar work of art, $2,000;
(
2
)
where the property is jewellery, $2,000;
(
3
)
where the property is a rare folio, a rare book, or a rare manuscript, $2,000;
(
4
)
where the property is a stamp, the face value of the stamp; and
(
5
)
where the property is a coin, zero.
O.C. 1451-2000, s. 4
;
O.C. 701-2013, s. 21
.
301.1R1
.
For the purposes of section 301.1 of the Act, the prescribed amount in respect of specified corporeal movable property is the amount prescribed by section 300.2R1 in respect of the property.
O.C. 1451-2000, s. 4
.
301.3R1
.
For the purposes of section 301.3 of the Act, the prescribed amount in respect of specified corporeal movable property is the amount prescribed by section 300.2R1 in respect of the property.
O.C. 1451-2000, s. 4
.
323.3R1
.
For the purposes of section 323.3 of the Act, the prescribed amount in respect of specified corporeal movable property is the amount prescribed by section 300.2R1 in respect of the property.
O.C. 1451-2000, s. 4
.
324.1R1
.
For the purposes of section 324.1 of the Act, the prescribed amount in respect of specified corporeal movable property is the amount prescribed by section 300.2R1 in respect of the property.
O.C. 1451-2000, s. 4
.
324.3R1
.
For the purposes of section 324.3 of the Act, the prescribed amount in respect of specified corporeal movable property is the amount prescribed by section 300.2R1 in respect of the property.
O.C. 1451-2000, s. 4
.
CLOSELY RELATED CORPORATION
332R1
.
For the purposes of section 332R2, the expression “specified share” means an issued and outstanding share of the capital stock of a corporation having full voting rights under all circumstances. (
action déterminée
)
O.C. 1607-92, s. 332R1
.
332R2
.
For the purposes of section 332 of the Act, any other corporation is a prescribed corporation in relation to a particular corporation if
(
1
)
it is the case that
(
a
)
the specified shares of the other corporation, each of which meets the following conditions, represent not less than 90% of the total value and number of all such shares:
i
.
it is owned by the particular corporation,
ii
.
it is owned by a corporation that is closely related to the particular corporation by reason of paragraph 1 of section 332 of the Act,
iii
.
it is owned by any of the persons described in subparagraph 1 of the second paragraph, or
iv
.
it cannot be traded on a stock exchange and is held in trust for the benefit of the other corporation or of an employee referred to in subparagraph
a
of subparagraph 1 of the second paragraph and the beneficial ownership of which by the employee arose in respect of the employment of the employee;
(
b
)
the specified shares of the other corporation, each of which is owned by a corporation referred to in subparagraph i or ii of subparagraph
a
, represent not less than 50% of the total value and number of all such shares; and
(
c
)
the particular corporation would hold qualifying voting control in respect of the other corporation if the particular corporation were to own
i
.
the specified shares of the other corporation that are referred to in subparagraphs i to iv of subparagraph
a
, and
ii
.
the issued and outstanding shares of the capital stock of the other corporation that are not specified shares and that would be referred to in subparagraphs i to iv of subparagraph
a
if they were specified shares; or
(
2
)
qualifying voting control in respect of the other corporation is held by, and not less than 90% of the total value and number of all specified shares of the other corporation are owned by,
(
a
)
the particular corporation;
(
b
)
a corporation that is closely related to the particular corporation by reason of paragraph 1 of section 332 of the Act; or
(
c
)
a corporation that is a prescribed corporation in relation to the particular corporation by reason of subparagraph 1.
For the purposes of subparagraph iii of subparagraph
a
of subparagraph 1 of the first paragraph,
(
1
)
the persons referred to in that subparagraph iii are
(
a
)
an employee of the other corporation, of a corporation that is closely related to the other corporation by reason of paragraph 1 of section 332 of the Act or of a corporation referred to in subparagraph i or ii of subparagraph
a
of subparagraph 1 of the first paragraph; or
(
b
)
a corporation in respect of which the employees referred to in subparagraph
a
hold qualifying voting control and own not less than 90% of the total value and number of all specified shares; and
(
2
)
the specified shares of the corporation referred to in subparagraph
b
of subparagraph 1, or of the other corporation, as the case may be, that are owned by employees referred to in subparagraph 1 are shares that must not be traded on a stock exchange and the ownership of which by the employees must arise in respect of their employment.
O.C. 1607-92, s. 332R2
;
O.C. 1635-96, s. 14
;
O.C. 1466-98, s. 3
;
O.C. 229-2014, s. 9
;
S.Q. 2020, c. 16, s. 256
.
332R3
.
For the purposes of section 332 of the Act, another corporation is a prescribed corporation in relation to a particular corporation that is a credit union, if the other corporation is a registrant resident in Canada and is
(
1
)
CDSL Canada Limited; or
(
2
)
CUE Datawest Ltd.
321-2017
O.C. 321-2017
,
s.
8
1
.
JOINT VENTURE
346R1
.
For the purposes of section 346 of the Act, the following activities are prescribed activities:
(
1
)
the construction of an immovable, including feasibility studies, design work, development activities and the tendering of bids undertaken in furtherance of a joint venture for the construction of an immovable;
(
2
)
subject to section 346R2, the exercise of the rights or privileges or the performance of the duties or obligations related to ownership of an interest in an immovable, including related construction or development activities, the purpose of which is to derive revenue from such ownership by way of sale, lease, licence or a similar arrangement;
(
3
)
the marketing by the operator of a joint venture, under any agreement between the operator and a co-venturer, of all or part of the co-venturer’s share of the output of the joint venture, provided that the output arises from an activity conducted under the agreement referred to in section 346 of the Act;
(
4
)
the transportation of natural gas liquids by means of a pipeline that operates as a common carrier of natural gas liquids;
(
5
)
the operation of a facility that is used to generate electricity;
(
6
)
the operation of a transmission line that is used to transmit electrical power;
(
7
)
the processing of output – in this paragraph referred to as the “refinement” – that arises from the exploration or exploitation of a timber resource, including any jointly conducted exploration or exploitation activity of which the output is processed under the agreement referred to in section 346 of the Act in respect of the refinement and the marketing of the processed or unprocessed output that arises from that activity;
(
8
)
the production of a fertilizer and its marketing;
(
9
)
the disposal of waste, including the collection and transportation of waste that is in furtherance of that disposal;
(
10
)
the exercise of rights or privileges, or the performance of obligations, of ownership of an interest in an animal for the purposes of deriving revenue from prize-winning, stud service fees or sale;
(
11
)
the maintenance of a road, other than maintenance that is an exempt supply;
(
12
)
the operation and maintenance of the North Warning System;
(
13
)
the operation of a farming business within the meaning of the Taxation Act (chapter I-3);
(
14
)
the production of liquid methanol from natural gas;
(
15
)
the generation and recording of seismic data; and
(
16
)
the operation of a lumber, plywood, shake and shingle, pulp, paper or similar wood processing facility.
O.C. 1607-92, s. 346R1
;
O.C. 701-2013, s. 22
.
346R2
.
Paragraph 2 of section 346R1 does not apply to an activity undertaken in furtherance of a joint venture pertaining to an immovable other than a residential complex where the following conditions are fulfilled:
(
1
)
a person that is a participant in the joint venture or is related to or associated with such a person uses all or a part of the immovable otherwise than exclusively in the course of a commercial activity;
(
2
)
the person referred to in paragraph 1 is not the recipient of a taxable supply of a right that entitles him to so use the immovable, to occupy it or to possess it, or if he is the recipient of such a supply, he does not pay tax in respect of that supply or he pays that tax calculated on consideration that is less than the fair market value of the use, occupation or possession of the immovable.
O.C. 1607-92, s. 346R2
.
PRESCRIBED MANDATARIES
O.C. 1463-2001, s. 20
.
346.1R1
.
For the purposes of section 346.1 of the Act, the mandataries of the Gouvernement du Québec, except the entities listed in Schedule III and government departments, are prescribed mandataries.
O.C. 1463-2001, s. 20
;
O.C. 1105-2014, s. 4
.
REPORTING INSTITUTION
320-2017
O.C. 320-2017
,
s.
2
1
.
350.0.2R1
.
For the purposes of section 350.0.2 of the Act, a selected listed financial institution that is an investment plan within the meaning of section 433.15.1 of the Act is a prescribed person.
320-2017
O.C. 320-2017
,
s.
2
1
.
RESTAURANT SERVICES — SALES RECORDING MODULE
O.C. 642-2010, s. 1
;
1456-2023
O.C. 1456-2023
,
s.
1
1
.
350.51R1
.
For the purposes of sections 350.51R3 to 350.51R10,
“goods and services tax paid or payable” means the tax that has become payable or, if it has not become payable, has been paid under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15);
“tax paid or payable” means the tax that has become payable or, if it has not become payable, has been paid.
O.C. 642-2010, s. 1
;
O.C. 586-2015, s. 1
.
350.51R2
.
For the purposes of the first paragraph of section 350.51 of the Act in respect of an operator of an establishment providing restaurant services that is not a registrant, sections 350.51R3 and 350.51R4 list the information that is the prescribed information contained on the invoice.
For the purposes of the first paragraph of section 350.51 of the Act in respect of an operator of an establishment providing restaurant services that is a registrant, sections 350.51R5 to 350.51R7 list the information that is the prescribed information contained on the invoice.
For the purposes of the second paragraph of section 350.51 of the Act in respect of an operator of an establishment providing restaurant services that is not a registrant, sections 350.51R7.1 and 350.51R7.3 list the information that is the prescribed information contained on the invoice.
For the purposes of the second paragraph of section 350.51 of the Act in respect of an operator of an establishment providing restaurant services that is a registrant, sections 350.51R7.2 and 350.51R7.3 list the information that is the prescribed information contained on the invoice.
O.C. 642-2010, s. 1
;
O.C. 586-2015, s. 2
.
350.51R3
.
Where the operator of an establishment providing restaurant services is not a registrant, the following is the prescribed information:
(
1
)
the name of the establishment providing restaurant services determined, where applicable, by the Minister under section 34 of the Tax Administration Act (chapter A-6.002), the name declared to the enterprise registrar or, if no name has been so declared, the name under which the operator carries on business;
(
2
)
the address of the establishment providing restaurant services;
(
3
)
the date on which the invoice was prepared;
(
4
)
a unique invoice identification number;
(
5
)
a sufficiently detailed description of each food and each beverage supplied;
(
6
)
the amount paid or payable by the recipient in respect of each food or beverage referred to in paragraph 5 or, if the food or beverage is provided free of charge, mention to that effect; and
(
7
)
the total amount paid or payable for the supply.
O.C. 642-2010, s. 1
;
O.C. 586-2015, s. 3
.
350.51R4
.
For the purposes of paragraph 5 of section 350.51R3, mention of a buffet or a salad bar or a similar mention is a sufficiently detailed description if food, a beverage or a combination of food and beverages is made available at a table by the operator of an establishment providing restaurant services for self-service by the recipient.
Mention of a fixed-price menu or a menu of the day or another general mention is also a sufficiently detailed description if it clearly refers to a food, a beverage or combination of food and beverages specified in a menu or other similar document, kept by the operator, that states the price payable on a specific date.
O.C. 642-2010, s. 1
.
350.51R5
.
Where the operator of an establishment providing restaurant services is a registrant, the prescribed information that the invoice must contain is the following, other than for the case described in section 350.51R7:
(
1
)
the information required under paragraphs 5 and 6 of section 350.51R3;
(
2
)
the date, hour and minute of issue of the invoice;
(
3
)
a number identifying the invoice and meeting the conditions set out in section 350.51R6;
(
4
)
the value of the consideration paid or payable in respect of the supply;
(
5
)
the registration number assigned to the operator pursuant to subsection 241(1) of the Excise Tax Act (R.S.C. 1985, c. E-15);
(
6
)
the registration number assigned to the operator pursuant to section 415 or 415.0.6 of the Act;
(
7
)
a row of 42 equal signs (=) immediately preceding the information required under paragraphs 8 to 19;
(
8
)
the total of the goods and services tax paid or payable for the supply;
(
9
)
the total of the tax paid or payable for the supply;
(
10
)
the total amount for the supply that consists of the tax paid or payable, the goods and services tax paid or payable and the value of the consideration paid or payable in respect of the supply;
(
11
)
mention that the document is an original invoice, a reprinted invoice, a revised invoice, a credit note or that the operator has received payment, as the case may be;
(
12
)
for a revised invoice, mention of the number of invoices already produced that the revised invoice replaces;
(
13
)
a two-dimensional PDF417 barcode;
(
14
)
the date, hour, minute and second of the invoice printing;
(
15
)
the number of the device referred to in section 350.52 of the Act assigned by the Minister to the operator at the time the device is activated;
(
16
)
a sequential number, based on one or more series, identifying the invoice and linked by a dash to the information required under paragraph 15;
(
17
)
the information required under paragraphs 1 and 2 of section 350.51R3;
(
18
)
a row of 4 to 42 special characters; and
(
19
)
a row of 42 equal signs (=) immediately following the information required under paragraphs 7 to 18.
The information required under subparagraphs 7 to 19 of the first paragraph are generated in that order by the device referred to in section 350.52 of the Act.
However, for the period, if applicable, preceding the date on which sections 350.52 to 350.55 of the Act respecting the Québec sales tax (chapter T-0.1) take effect in respect of an operator of an establishment providing restaurant services, that is a registrant, or of an establishment of such an operator, as the case may be, section 350.51R5 of the Regulation is to be read as follows:
“
350.51R5.
Where the operator of an establishment providing restaurant services is a registrant, the prescribed information that the invoice must contain is the following:
(
1
)
the information required under paragraphs 1 to 6 of section 350.51R3;
(
2
)
the partial total of the value of the consideration paid or payable in respect of the supply that is not the goods and services tax paid or payable for the supply;
(
3
)
the registration number assigned to the operator pursuant to subsection 241(1) of the Excise Tax Act (R.S.C. 1985, c. E-15);
(
4
)
the registration number assigned to the operator pursuant to section 415 of the Act;
(
5
)
the total of the goods and services tax paid or payable for the supply;
(
6
)
the total of the tax paid or payable for the supply; and
(
7
)
the total amount for the supply that is both the tax paid or payable and the value of the consideration paid or payable in respect of the supply.”.
O.C. 642-2010, ss. 1 and 3
;
O.C. 701-2013, s. 23
;
321-2017
O.C. 321-2017
,
s.
9
1
.
350.51R6
.
The number referred to in subparagraph 3 of the first paragraph of section 350.51R5 must meet the following conditions:
(
1
)
it must be solely composed of American Standard Code for Information Interchange (ASCII) characters;
(
2
)
it must be composed of 1 to 10 characters;
(
3
)
the characters must not be an ASCII code number from 0 to 31 (control characters), 34 (right quotation mark), 38 (ampersand), 60 (less-than) or 127 (control character);
(
4
)
the first and last characters cannot be ASCII code number 32 (space); and
(
5
)
at least one of the characters must be an ASCII code number from 48 to 57, 65 to 90 or 97 to 122 (alphanumerical characters).
O.C. 642-2010, s. 1
.
This section comes into force on 1 November 2011 or on the earliest of the dates set in accordance with paragraphs a to c enacted by section 5 of Order in Council 642-2010 dated 7 July 2010, in respect of each operator of an establishment providing restaurant services to which the paragraphs apply, if the date precedes 1 November 2011. (O.C. 642-2010, 2010 G.O. 2, 2246).
350.51R7
.
Where the operator of an establishment providing restaurant services is a registrant and makes a supply in connection with a group event pursuant to a written agreement relating to the supply, the prescribed information is the following:
(
1
)
the information required under subparagraphs 2, 3, 5 and 6 of the first paragraph of section 350.51R5;
(
2
)
a unique reference number entered on the written agreement by the operator;
(
3
)
the estimated value of the consideration payable in respect of the supply;
(
4
)
the date or dates of the group event;
(
5
)
the estimated maximum number of persons attending the event;
(
6
)
a row of 42 equal signs (=) immediately preceding the information required under paragraphs 7 to 12;
(
7
)
mention that the event is a group event;
(
8
)
a two-dimensional PDF417 barcode;
(
9
)
the information required under subparagraphs 14, 15 and 16 of the first paragraph of section 350.51R5;
(
10
)
the information required under paragraphs 1 and 2 of section 350.51R3;
(
11
)
the information required under subparagraph 18 of the first paragraph of section 350.51R5; and
(
12
)
a row of 42 equal signs (=) immediately following the information required under paragraphs 6 to 11.
The information required under subparagraphs 6 to 12 of the first paragraph are generated in that order by the device referred to in section 350.52 of the Act.
O.C. 642-2010, s. 1
;
O.C. 701-2013, s. 24
;
O.C. 586-2015, s. 4
.
350.51R7.1
.
The prescribed information for the purposes of the second paragraph of section 350.51 of the Act is the following where the operator is not a registrant:
(
1
)
the information required under paragraphs 1 to 4 of section 350.51R3;
(
2
)
a sufficiently detailed description of each property or service supplied;
(
3
)
where an admission or payment of another property or service entitles the recipient to one or more beverages,
(
a
)
a mention to the effect that the property or service includes the supply of a beverage;
(
b
)
a mention concerning the number of beverages included; and
(
c
)
a sufficiently detailed description of each beverage included;
(
4
)
the amount paid or payable by the recipient in respect of each property or service supplied or, if the property or service is provided free of charge, mention to that effect; and
(
5
)
the total amount paid or payable for the supply.
O.C. 586-2015, s. 5
.
350.51R7.2
.
The prescribed information for the purposes of the second paragraph of section 350.51 of the Act is the following where the operator is a registrant, except in the cases described in section 350.52.2R1:
(
1
)
a sufficiently detailed description of each property or service supplied;
(
2
)
where an admission or payment of another property or service entitles the recipient to one or more beverages,
(
a
)
a mention to the effect that the property or service includes the supply of a beverage;
(
b
)
a mention concerning the number of beverages included; and
(
c
)
a sufficiently detailed description of each beverage included;
(
3
)
the amount paid or payable by the recipient in respect of each property or service supplied or, if the property or service is provided free of charge, mention to that effect;
(
4
)
the date, hour and minute of issue of the invoice;
(
5
)
a number identifying the invoice and meeting the conditions set out in section 350.51R6;
(
6
)
the value of the consideration paid or payable in respect of the supply;
(
7
)
the registration number assigned to the operator pursuant to subsection 1 or 1.5 of section 241 of the Excise Tax Act (R.S.C. 1985, c. E-15);
(
8
)
the registration number assigned to the operator pursuant to section 415 or 415.0.6 of the Act;
(
9
)
a row of 42 equal signs (=) immediately preceding the information required under subparagraphs 10 to 21;
(
10
)
the total of the goods and services tax paid or payable for the supply;
(
11
)
the total of the tax paid or payable for the supply;
(
12
)
the total amount for the supply that consists of the tax paid or payable, the goods and services tax paid or payable and the value of the consideration paid or payable in respect of the supply;
(
13
)
mention that the document is an original invoice, a reprinted invoice, a revised invoice, a credit note or that the operator has received payment, as the case may be;
(
14
)
for a revised invoice, mention of the number of invoices already produced that the revised invoice replaces;
(
15
)
a two-dimensional PDF417 barcode;
(
16
)
the date, hour, minute and second of the invoice printing;
(
17
)
the number of the device referred to in section 350.52 of the Act assigned by the Minister to the operator at the time the device is activated;
(
18
)
a sequential number, based on one or more series, identifying the invoice and linked by a dash to the information required under subparagraph 17;
(
19
)
the information required under paragraphs 1 and 2 of section 350.51R3;
(
20
)
a row of 4 to 42 special characters; and
(
21
)
a row of 42 equal signs (=) immediately following the information required under subparagraphs 9 to 20.
The information required under subparagraphs 9 to 21 of the first paragraph are generated in that order by the device referred to in section 350.52 of the Act.
O.C. 586-2015, s. 5
;
321-2017
O.C. 321-2017
,
s.
10
1
1
.
350.51R7.3
.
For the purposes of subparagraph
c
of paragraph 3 of section 350.51R7.1 and subparagraph
c
of subparagraph 2 of the first paragraph of section 350.51R7.2, mention of consumption, bottle, glass or another general mention is a sufficiently detailed description if it refers to a beverage that is clearly described in a menu or other similar document, kept by the operator, that states the price payable on a specific date.
O.C. 586-2015, s. 5
.
350.51R8
.
For the purposes of the first and fourth paragraphs of section 350.51 of the Act, sections 350.51R9 and 350.51R10 list the cases and prescribed conditions in respect of which an operator of an establishment providing restaurant services is not required to provide an invoice without delay after preparing it.
O.C. 642-2010, s. 1
;
O.C. 586-2015, s. 6
.
350.51R9
.
Where the operator of an establishment providing restaurant services makes a supply of meals to be consumed by a group of persons pursuant to a written agreement relating to the supply, the operator may, as soon as possible after the group event, provide an invoice insofar as it is provided to the recipient with another document requesting payment; the operator is to retain a copy of the invoice and other document with the written agreement.
O.C. 642-2010, s. 1
.
350.51R10
.
At the time of the supply of a beverage other than a beverage provided with food, where the supply is made in a place subject to a liquor permit authorizing the sale of alcoholic beverages provided without food and for consumption on the premises, the invoice referred to in section 350.51 of the Act must be provided to the patron at the time the beverage is provided or, if later, at the time payment of the beverage is required.
O.C. 586-2015, s. 7
.
350.51.1R1
.
The prescribed information for the purposes of the first paragraph of section 350.51.1 of the Act is the following where the person referred to in that section is not a registrant:
(
1
)
the name of the establishment determined, where applicable, by the Minister under section 34 of the Tax Administration Act (chapter A-6.002), the name declared to the enterprise registrar or, if no name has been so declared, the name under which the person carries on business;
(
2
)
the address of the establishment;
(
3
)
the information required under paragraphs 3 and 4 of section 350.51R3; and
(
4
)
the information required under paragraphs 2 to 5 of section 350.51R7.1.
O.C. 586-2015, s. 7
.
350.51.1R2
.
The prescribed information for the purposes of the first paragraph of section 350.51.1 of the Act is the following where the person referred to in that section is a registrant:
(
1
)
the information required under subparagraphs 1 to 3 of the first paragraph of section 350.51R7.2;
(
2
)
the information required under subparagraphs 2 to 4 of the first paragraph of section 350.51R5;
(
3
)
the registration number assigned to the person pursuant to subsection 1 or 1.5 of section 241 of the Excise Tax Act (R.S.C. 1985, c. E-15);
(
4
)
the registration number assigned to the person pursuant to section 415 or 415.0.6 of the Act;
(
5
)
a row of 42 equal signs (=) immediately preceding the information required under subparagraphs 6 to 13;
(
6
)
the information required under subparagraphs 8 to 10 of the first paragraph of section 350.51R5;
(
7
)
mention that the document is an original invoice, a reprinted invoice, a revised invoice, a credit note or that the person has received payment, as the case may be;
(
8
)
the information required under subparagraphs 12 to 14 of the first paragraph of section 350.51R5;
(
9
)
the number of the device referred to in section 350.52.1 of the Act assigned by the Minister to the person at the time the device is activated;
(
10
)
a sequential number, based on one or more series, identifying the invoice and linked by a dash to the information required under subparagraph 9;
(
11
)
the information required under paragraphs 1 and 2 of section 350.51.1R1;
(
12
)
a row of 4 to 42 special characters; and
(
13
)
a row of 42 equal signs (=) immediately following the information required under subparagraphs 5 to 12.
The information required under subparagraphs 5 to 13 of the first paragraph are generated in that order by the device referred to in section 350.52.1 of the Act.
O.C. 586-2015, s. 7
;
321-2017
O.C. 321-2017
,
s.
11
1
1
.
350.51.1R3
.
Where the person referred to in the first paragraph of section 350.51.1 of the Act is a registrant and makes a supply in connection with a group event pursuant to a written agreement relating to the supply, the prescribed information is the following:
(
1
)
the information required under subparagraphs 4, 5, 7 and 8 of the first paragraph of section 350.51R7.2;
(
2
)
a unique reference number entered on the written agreement by the person;
(
3
)
the estimated value of the consideration payable in respect of the supply;
(
4
)
the date or dates of the group event;
(
5
)
the estimated maximum number of persons attending the event;
(
6
)
a row of 42 equal signs (=) immediately preceding the information required under subparagraphs 7 to 12;
(
7
)
mention that the event is a group event;
(
8
)
the information required under subparagraphs 13 and 14 of the first paragraph of section 350.51R5;
(
9
)
the information required under subparagraphs 9 and 10 of the first paragraph of section 350.51.1R2;
(
10
)
the information required under paragraphs 1 and 2 of section 350.51.1R1;
(
11
)
the information required under subparagraph 12 of the first paragraph of section 350.51.1R2; and
(
12
)
a row of 42 equal signs (=) immediately following the information required under subparagraphs 6 to 11.
The information required under subparagraphs 6 to 12 of the first paragraph are generated in that order by the device referred to in section 350.52.1 of the Act.
O.C. 586-2015, s. 7
.
350.51.1R4
.
For the purposes of section 350.51.1 of the Act, section 350.51.1R5 lists the cases and prescribed conditions in respect of which a person is not required to provide an invoice without delay after preparing it.
O.C. 586-2015, s. 7
.
350.51.1R5
.
The person making a supply for a group of persons pursuant to a written agreement relating to the supply may, as soon as possible after the group event, provide an invoice insofar as it is provided to the recipient with another document requesting payment; the person is to retain a copy of the invoice and other document with the written agreement.
O.C. 586-2015, s. 7
.
350.51.1R6
.
For the purposes of the second paragraph of section 350.51.1 of the Act, an operator must declare the entering into, modification or expiry of a contract referred to in the first paragraph of that section within 30 days after the entering into, modification or expiry of the contract.
O.C. 586-2015, s. 7
.
350.52R1
.
For the purposes of the first paragraph of section 350.52 of the Act, a device listed in Schedule IV, containing all the software components furnished for that purpose by the Minister, and their updates, is a prescribed device.
For the purposes of section 350.52 of the Act and in the circumstances provided for in sections 350.56 and 350.56.1 of the Act, a device referred to in Schedule IV need not contain all the software components furnished for that purpose by the Minister, and their updates, to be a prescribed device.
O.C. 642-2010, s. 1
;
O.C. 586-2015, s. 8
.
350.52R2
.
For the purposes of the second paragraph of section 350.52 of the Act, sections 350.52R3 and 350.52R3.1 list the information that is the prescribed information concerning an operation relating to an invoice or the supply of a meal.
O.C. 642-2010, s. 1
;
O.C. 586-2015, s. 9
.
350.52R3
.
Other than for the case described in section 350.51R7, the prescribed information is the following:
(
1
)
the method or methods of payment used by the recipient to pay the invoice, such as cash, credit card, debit card, or any combination of such methods, or if applicable, mention of another means of payment;
(
2
)
when an order is processed and the registration and payment take place at the same time, mention that the operation is a counter order;
(
3
)
mention of the word “addition”, in the case of an invoice prepared before payment, with reference to an earlier invoice if it is related to that invoice, and mention of the words “reçu de fermeture” if payment has been received by the operator;
(
4
)
for a training activity involving a fictitious supply, mention to that effect and that a printed document, if any, must not be provided to the patron; and
(
5
)
mention of the date, hour, minute and second relating to information referred to in paragraphs 1 to 4.
O.C. 642-2010, s. 1
.
350.52R3.1
.
For the purposes of the second paragraph of section 350.52 of the Act, at the time of the entering of the information relating to payment of a supply, the use of “Other” as a means of payment is permitted before the payment is received by an operator of an establishment providing restaurant services referred to in the second paragraph of section 350.51 of the Act in relation to the supply of a beverage, other than a beverage provided with food, where the supply is made in a place subject to a liquor permit authorizing the sale of alcoholic beverages provided without food and for consumption on the premises.
O.C. 586-2015, s. 10
.
350.52.1R1
.
For the purposes of the first paragraph of section 350.52.1 of the Act, a device listed in Schedule IV, containing all the software components furnished for that purpose by the Minister, and their updates, is a prescribed device.
For the purposes of section 350.52.1 of the Act and in the circumstances provided for in sections 350.56 and 350.56.1 of the Act, a device referred to in Schedule IV need not contain all the software components furnished for that purpose by the Minister, and their updates, to be a prescribed device.
O.C. 586-2015, s. 10
.
350.52.1R2
.
For the purposes of the second paragraph of section 350.52.1 of the Act, section 350.52.1R3 lists the information that is the prescribed information concerning an operation relating to an invoice or a supply.
O.C. 586-2015, s. 10
.
350.52.1R3
.
Other than the case described in section 350.52.2R1, the prescribed information is the information listed in paragraphs 1 to 5 of section 350.52R3.
O.C. 586-2015, s. 10
.
350.52.2R1
.
The prescribed information to be entered by an operator for the purposes of section 350.52.2 of the Act is the following:
(
1
)
the information required under subparagraphs 4, 5, 7 and 8 of the first paragraph of section 350.51R7.2;
(
2
)
a unique reference number entered on the written agreement by the operator;
(
3
)
the estimated value of the consideration payable in respect of the supply;
(
4
)
the date or dates of the supply of the property or service by the person;
(
5
)
a row of 42 equal signs (=) immediately preceding the information required under subparagraphs 6 to 11;
(
6
)
a mention of the expression “group event”;
(
7
)
a two-dimensional PDF417 barcode;
(
8
)
the information required under subparagraphs 16 to 18 of the first paragraph of section 350.51R7.2;
(
9
)
the information required under paragraphs 1 and 2 of section 350.51R3;
(
10
)
a row of 4 to 42 special characters; and
(
11
)
a row of 42 equal signs (=) immediately following the information required under subparagraphs 5 to 10.
The information required under subparagraphs 5 to 11 of the first paragraph are generated in that order by the device referred to in section 350.52 of the Act.
O.C. 586-2015, s. 10
.
350.53R1
.
For the purposes of the second paragraph of section 350.53 of the Act, sections 350.53R2 to 350.53R4 list the cases and prescribed conditions where a document may be provided to a recipient.
O.C. 642-2010, s. 1
.
350.53R2
.
The original or a copy of the written agreement for the supply referred to in section 350.51R7 or 350.51.1R3, or any other document requesting payment of the consideration for the supply may be provided to the recipient.
O.C. 642-2010, s. 1
;
O.C. 586-2015, s. 11
.
350.53R3
.
A document may be provided to the recipient to allow the recipient to claim an input tax refund or an input tax credit if the invoice has already been provided to the recipient, as long as the other document only completes the invoice and contains a reference to it.
O.C. 642-2010, s. 1
.
350.53R4
.
A document may be provided to the recipient if the invoice has already been provided to the recipient and the invoice was printed on a day other than the day on which the document is provided.
O.C. 642-2010, s. 1
.
350.54R1
.
For the purposes of section 350.54 of the Act, in respect of a prescribed device and for a reporting period, the prescribed report is not required to be produced by the registrant if the device was not in use throughout the entire reporting period and the Minister was so notified in accordance with the second paragraph of section 350.56.1 of the Act.
O.C. 642-2010, s. 1
;
O.C. 586-2015, s. 12
.
350.54R2
.
For the purposes of section 350.54 of the Act, the prescribed periods correspond to calendar months.
O.C. 642-2010, s. 1
.
350.54R3
.
For the purposes of section 350.54 of the Act, the prescribed time for producing a report for a reporting period is on or before the last day of the month following the end of the reporting period.
O.C. 642-2010, s. 1
.
350.55R1
.
For the purposes of section 350.55 of the Act, the prescribed manner for a registrant to notify the Minister that a new seal has been affixed is to notify, by telephone, an employee at Revenu Québec as instructed on the Revenu Québec website.
O.C. 642-2010, s. 1
;
O.C. 390-2012, s. 13
;
O.C. 586-2015, s. 13
;
117-2019
O.C. 117-2019
,
s.
1
1
.
350.56R1
.
(Revoked).
O.C. 642-2010, s. 1
;
O.C. 586-2015, s. 14
.
350.56R2
.
(Revoked).
O.C. 642-2010, s. 1
;
O.C. 586-2015, s. 14
.
350.56R3
.
(Revoked).
O.C. 642-2010, s. 1
;
O.C. 586-2015, s. 14
.
350.56R4
.
(Revoked).
O.C. 642-2010, s. 1
;
O.C. 586-2015, s. 14
.
350.56.1R1
.
For the purposes of section 350.56.1 of the Act, sections 350.56.1R2 to 350.56.1R4 determine the prescribed manner of notifying the Minister.
O.C. 586-2015, s. 15
.
350.56.1R2
.
For a person, the prescribed manner of notifying the Minister is to use the software provided for that purpose on the Revenu Québec website, when the person activates, deactivates, initializes, maintains or updates a device referred to in sections 350.52 and 350.52.1 of the Act or, in respect of such a device,
(
1
)
reactivates the device;
(
2
)
cancels or reinitializes the password used by an operator or a person;
(
3
)
updates a software component; or
(
4
)
updates the information required under paragraphs 1 and 2 of section 350.51R3, subparagraphs 5 and 6 of the first paragraph of section 350.51R5, paragraphs 1 and 2 of section 350.51.1R1 and subparagraphs 3 and 4 of the first paragraph of section 350.51.1R2.
O.C. 586-2015, s. 15
;
1182-2017
O.C. 1182-2017
,
s.
1
1
.
350.56.1R3
.
For a registrant, the prescribed manner of notifying the Minister when a device referred to in sections 350.52 and 350.52.1 of the Act has been deactivated, reactivated or initialized is to notify, by telephone, an employee at Revenu Québec as instructed on the Revenu Québec website.
O.C. 586-2015, s. 15
;
117-2019
O.C. 117-2019
,
s.
2
.
350.56.1R4
.
For the manufacturer of the device referred to in section 350.52 or 350.52.1 of the Act, the prescribed manner of notifying the Minister is to notify the Minister in the manner provided for in the written agreement entered into with the Minister, when the manufacturer has installed or affixed a seal on the device or has made a repair or carried out other work agreed on with the Minister.
O.C. 586-2015, s. 15
.
RESTAURANT SERVICES — SALES RECORDING SYSTEM
1456-2023
O.C. 1456-2023
,
s.
2
1
.
350.60.4R1
.
For the purposes of this section, sections 350.60.4R2 to 350.60.4R14, and Schedules V and VI where those Schedules apply in respect of the operator of an establishment providing restaurant services,
“
closing receipt
”
means
(
1
)
either of the following invoices:
(
a
)
an invoice produced when the amount determined in subparagraph 28 of the first paragraph of Schedule V, if applicable, or in subparagraph 26 of that first paragraph was paid to the operator, was charged to the recipient’s account, or was paid in part to the operator, the balance being charged to the recipient’s account;
(
b
)
an invoice produced before payment to the operator, in connection with the supply of a beverage provided without food in a place referred to in the second paragraph of section 350.60.4 of the Act, if the invoice contains a mention that the method of payment is unknown; or
(
2
)
a transaction executed after the production of an original invoice to indicate the method of payment used by the recipient to pay the amount determined in subparagraph 28 of the first paragraph of Schedule V, if applicable, or in subparagraph 26 of that first paragraph, or to indicate that the amount was charged to the recipient’s account or was paid in part to the operator, the balance being charged to the recipient’s account;
“
goods and services tax paid or payable
”
means the tax that has become payable or, if it has not become payable, has been paid under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15);
“
original invoice
”
means an invoice produced before payment, other than an invoice described in subparagraph
b
of paragraph 1 of the definition of “closing receipt”;
“
sales recording system
”
means a device containing software previously certified by the Minister and the version used is permitted by the Minister;
“
tax paid or payable
”
means the tax that has become payable or, if it has not become payable, has been paid.
1456-2023
O.C. 1456-2023
,
s.
2
1
.
350.60.4R2
.
For the purposes of subparagraph 1 of the first, second and fourth paragraphs of section 350.60.4 of the Act, the prescribed manner for sending the information referred to in section 350.60.4R3 to the Minister is to
(
1
)
use a sales recording system and a digital certificate issued by the Minister; and
(
2
)
send the information by electronic filing via the online services made available for the purpose by the Minister, using the sales recording system.
1456-2023
O.C. 1456-2023
,
s.
2
1
.
350.60.4R3
.
The prescribed information to be sent to the Minister by the operator of an establishment providing restaurant services is,
(
1
)
for the purposes of subparagraph 1 of the first and second paragraphs of section 350.60.4 of the Act, the information required under subparagraphs 1, 3 to 6, 10, 15, 17, 19, 21 to 30, 72 to 77, 79 to 86 and 88 to 91 of the first paragraph of Schedule V; and
(
2
)
for the purposes of subparagraph 1 of the fourth paragraph of section 350.60.4 of the Act,
(
a
)
the information required under subparagraphs 23, 72 and 74 of the first paragraph of Schedule V that relates to the transaction corresponding to the closing receipt or, if applicable, to the corrected closing receipt; and
(
b
)
the information required under subparagraphs 1, 3 to 6, 10, 15, 17, 19, 29 to 38, 72 to 77, 79 to 86 and 88 to 91 of the first paragraph of Schedule V that relates to the adjustment, refund or credit.
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.
Despite subparagraph
a
of subparagraph 2 of the first paragraph, the information required under subparagraphs 23, 72 and 74 of the first paragraph of Schedule V that relates to the transaction corresponding to the production of an original invoice or, if applicable, of the revised original invoice, may be sent to the Minister if the information that relates to the transaction corresponding to the closing receipt is no longer available in the sales recording system.
For the purposes of this section, information that does not appear in the appropriate place in the sales recording system is deemed not to have been sent to the Minister.
1456-2023
O.C. 1456-2023
,
s.
2
1
.
350.60.4R4
.
If, in connection with the supply of a meal, property or service, information referred to in subparagraph 1 of the first paragraph of section 350.60.4R3 was sent to the Minister by the operator of an establishment providing restaurant services, no invoice was produced by the operator, and information must be added, modified or deleted in respect of the transaction, the operator must
(
1
)
send the information required under subparagraphs 23, 72 and 74 of the first paragraph of Schedule V that was sent at the time of the transaction and allows the Minister to identify it; and
(
2
)
send the information referred to in subparagraph 1 of the first paragraph of section 350.60.4R3, after making the necessary modifications.
For the purposes of this section, information that does not appear in the appropriate place in the sales recording system is deemed not to have been sent to the Minister.
1456-2023
O.C. 1456-2023
,
s.
2
1
.
350.60.4R5
.
If, in connection with a particular transaction, information to be sent under the first paragraph of section 350.60.4R3 was omitted, or is described in the second paragraph, the following rules apply:
(
1
)
if the particular transaction corresponds to the production of an original invoice, the operator of the establishment providing restaurant services must, without delay after becoming aware of the information,
(
a
)
send the information required under subparagraphs 23, 72 and 74 of the first paragraph of Schedule V that relates to the particular transaction and allows the Minister to identify it;
(
b
)
send the information referred to in subparagraph 1 of the first paragraph of section 350.60.4R3, after making the necessary corrections; and
(
c
)
subject to the fourth paragraph, provide an invoice to the recipient containing the information referred to in section 350.60.4R8;
(
2
)
if the particular transaction corresponds to a closing receipt,
(
a
)
the operator must, without delay after becoming aware of the information,
i
.
send the information required under subparagraphs 23, 72 and 74 of the first paragraph of Schedule V that relates to the particular transaction and allows the Minister to identify it;
ii
.
send the information required under subparagraphs 1, 5, 6, 10, 15, 17, 19, 21 to 30, 75 and 76 of the first paragraph of Schedule V; the information must be identical to the information already sent at the time of the particular transaction; and
iii
.
send the information required under subparagraphs 3, 4, 72 to 74, 79 to 86 and 88 to 91 of the first paragraph of Schedule V that relates to the new transaction; and
(
b
)
the operator must, immediately after the new transaction referred to in subparagraph
a
,
i
.
send the information required under subparagraphs 23, 72 and 74 of the first paragraph of Schedule V that is referred to in subparagraphs ii and iii of subparagraph
a
and allows the Minister to identify the new transaction referred to in that subparagraph
a
;
ii
.
send the information referred to in subparagraph 1 of the first paragraph of section 350.60.4R3, after making the necessary corrections; and
iii
.
provide an invoice to the recipient containing the information referred to in subparagraph 1 of the first paragraph of section 350.60.4R8, if the recipient is present;
(
3
)
if the particular transaction corresponds to the production of a credit note or relates to the issue of a debit note,
(
a
)
the operator must, without delay after becoming aware of the information,
i
.
send the information required under subparagraphs 33, 72 and 74 of the first paragraph of Schedule V that relates to the particular transaction and allows the Minister to identify it;
ii
.
send the information required under subparagraphs 1, 5, 6, 10, 15, 17, 19, 29 to 38, 75 and 76 of the first paragraph of Schedule V; the information must be identical to the information already sent at the time of the particular transaction; and
iii
.
send the information required under subparagraphs 3, 4, 72 to 74, 79 to 86 and 88 to 91 of the first paragraph of Schedule V that relates to the new transaction; and
(
b
)
the operator must, immediately after the new transaction referred to in subparagraph
a
,
i
.
send the information required under subparagraphs 33, 72 and 74 of the first paragraph of Schedule V that is referred to in subparagraphs ii and iii of subparagraph
a
and allows the Minister to identify the new transaction referred to in that subparagraph
a
;
ii
.
send the information referred to in subparagraph
b
of subparagraph 2 of the first paragraph of section 350.60.4R3, after making the necessary corrections; and
iii
.
if applicable, issue a credit note to the recipient containing the information referred to in subparagraph 2 of the first paragraph of section 350.60.4R8 if the recipient is present.
Information to which the first paragraph refers is
(
1
)
erroneous or incomplete information; or
(
2
)
information referred to in subparagraph
a
or
b
of subparagraph 29 of the first paragraph of Schedule V if, after the production of an original invoice, the amount determined in subparagraph 28 of that first paragraph, if applicable, or in subparagraph 26 of that first paragraph was paid to the operator, was charged to the recipient’s account, or was paid in part to the operator, the balance being charged to the recipient’s account, as applicable.
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.
The operator is not required to again provide the recipient with an invoice when subparagraphs
a
and
b
of subparagraph 1 of the first paragraph apply solely because of information referred to in subparagraph 2 of the second paragraph.
For the purposes of subparagraph ii of subparagraph
a
of subparagraph 2 of the first paragraph, the amounts referred to in subparagraphs 23 to 28 of the first paragraph of Schedule V must be expressed as negative amounts, except if the amount referred to in subparagraph 27 is negative, in which case it must be expressed as a positive amount.
For the purposes of subparagraph ii of subparagraph
a
of subparagraph 3 of the first paragraph, the amounts referred to in subparagraphs 33 to 38 of the first paragraph of Schedule V must be expressed as positive amounts, except if the amount referred to in subparagraph 37 is positive, in which case it must be expressed as a negative amount.
Subparagraph 2 of the first paragraph does not apply if the information is erroneous information referred to in subparagraph 1 of the second paragraph and relates to an amount charged or collected as or on account of tax in excess of the tax collectible or the tax calculated on the consideration for a supply, or on a portion of the consideration, that is later reduced.
For the purposes of this section, information that does not appear in the appropriate place in the sales recording system is deemed not to have been sent to the Minister.
1456-2023
O.C. 1456-2023
,
s.
2
1
.
350.60.4R6
.
The prescribed time at which the operator of an establishment providing restaurant services is to send the information referred to in the first paragraph of section 350.60.4R3 to the Minister is the time that occurs, as applicable,
(
1
)
for the purposes of subparagraph 1 of the first or second paragraph of section 350.60.4 of the Act and subject to paragraph 3, without delay after becoming aware of information relating to the supply;
(
2
)
for the purposes of subparagraph 1 of the fourth paragraph of section 350.60.4 of the Act and subject to paragraph 3, without delay after the information is entered or, if a debit note is issued to the operator, without delay after the debit note is received; and
(
3
)
in the case referred to in the fourth paragraph of section 350.60.4R8, within 48 hours after the time referred to in subparagraph 72 of the first paragraph of Schedule V.
1456-2023
O.C. 1456-2023
,
s.
2
1
.
350.60.4R7
.
For the purposes of subparagraph 2 of the first, second and fourth paragraphs of section 350.60.4 of the Act, the prescribed manner for the operator of an establishment providing restaurant services to produce an invoice or a credit note is to use a sales recording system.
Despite the first paragraph, in connection with the production of a credit note, the information required under subparagraph 19 of the first paragraph of Schedule VI may be entered on the credit note otherwise than by means of the sales recording system.
1456-2023
O.C. 1456-2023
,
s.
2
1
.
350.60.4R8
.
The prescribed information an invoice or credit note produced by the operator of an establishment providing restaurant services must contain is,
(
1
)
for the purposes of subparagraph 2 of the first and second paragraphs of section 350.60.4 of the Act, the information required under subparagraphs 1, 3, 4, 7, 9, 10, 13, 15 to 17, 21 to 26 and 32 to 44 of the first paragraph of Schedule VI; and
(
2
)
for the purposes of subparagraph 2 of the fourth paragraph of section 350.60.4 of the Act, the information required under subparagraphs 1, 3 to 5, 7, 11, 12, 14 to 16, 18, 19, 21, 27 to 35 and 37 to 44 of the first paragraph of Schedule VI.
For the purposes of subparagraph 1 of the first paragraph, the information required under subparagraphs 21 to 26 and 32 to 43 of the first paragraph of Schedule VI must appear in that order on the invoice.
For the purposes of subparagraph 2 of the first paragraph, the information required under subparagraphs 21, 27 to 35 and 37 to 43 of the first paragraph of Schedule VI must appear in that order on the credit note.
Despite the first paragraph, the information required under subparagraphs 40 and 41 of the first paragraph of Schedule VI need not be indicated on the invoice or credit note if, for a reason beyond the operator’s control, the sales recording system cannot receive it, in which case the information missing on the invoice or credit note must be replaced by a mention that a communication problem has occurred.
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1
.
350.60.4R9
.
For the purposes of the first paragraph of section 350.60.4 of the Act, a supply described as follows, made pursuant to an agreement entered into between the operator of an establishment providing restaurant services and the recipient, is a prescribed case:
(
1
)
the supply of a meal made by the operator of an establishment providing restaurant services that is a caterer;
(
2
)
the supply of a meal, other than a meal referred to in subparagraph 1, made in connection with a group event on a date other than the date on which the agreement is entered into, if all or part of the consideration for the supply is payable on such a date.
In a case described in the first paragraph, the following rules apply:
(
1
)
for the purposes of subparagraph 1 of the first paragraph of section 350.60.4 of the Act, the operator must,
(
a
)
if the information referred to in section 350.60.4R12 is known to the operator at the time the agreement is entered into and all the consideration is paid at that time without having become due under the terms of the agreement, send the information referred to in the first paragraph of section 350.60.4R10 to the Minister without delay after that time; and
(
b
)
in any other case,
i
.
send the information referred to in the second paragraph of section 350.60.4R10 to the Minister without delay after the agreement is entered into; and
ii
.
send the information referred to in the third paragraph of section 350.60.4R10 to the Minister immediately before the time at which the operator provides an invoice to the recipient in accordance with subparagraph 2;
(
2
)
for the purposes of subparagraph 2 of the first paragraph of section 350.60.4 of the Act, the operator must produce an invoice containing the information referred to in section 350.60.4R12 and provide the invoice to the recipient at the time at which
(
a
)
all consideration for the supply or, if there are 2 or more payments, the last payment of the consideration for the supply becomes due or is paid without having become due under the terms of the agreement; and
(
b
)
the information referred to in section 350.60.4R12 is known to the operator.
If, in connection with a particular transaction, the information required under subparagraph
a
of subparagraphs 76 and 79 of the first paragraph of Schedule V was sent and information required under subparagraph
a
or
b
of subparagraph 29 of the first paragraph of that Schedule subsequently becomes known, the operator must, without delay after becoming aware of the information,
(
1
)
send the information required under subparagraphs 23, 72 and 74 of the first paragraph of Schedule V that relates to the particular transaction and allows the Minister to identify it; and
(
2
)
send the information referred to in the first paragraph of section 350.60.4R10.
Section 350.60.4R2, the second and fourth paragraphs of section 350.60.4R3 and section 350.60.4R7 apply to this section, with the necessary modifications.
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1
.
350.60.4R10
.
The information to which subparagraph
a
of subparagraph 1 of the second paragraph of section 350.60.4R9 and subparagraph 2 of the third paragraph of that section refer is the information required under subparagraphs 1, 3 to 6, 10, 15, 17, 19, 21 to 30, 72 to 77, 79 to 86 and 88 to 91 of the first paragraph of Schedule V.
The information to which subparagraph i of subparagraph
b
of subparagraph 1 of the second paragraph of section 350.60.4R9 refers is the information required under subparagraphs 1, 3 to 6, 10, 15, 17, 19, 21, 29, 30, 39 to 45, 72 to 76, 79 to 86 and 88 to 91 of the first paragraph of Schedule V.
The information to which subparagraph ii of subparagraph
b
of subparagraph 1 of the second paragraph of section 350.60.4R9 refers is
(
1
)
the information required under subparagraphs 40, 72 and 74 of the first paragraph of Schedule V that relates to the transaction referred to in subparagraph i of subparagraph
b
of subparagraph 1 of the second paragraph of section 350.60.4R9; and
(
2
)
the information required under subparagraphs 1, 3 to 6, 10, 15, 17, 19, 21 to 30, 72 to 77, 79 to 86 and 88 to 91 of the first paragraph of Schedule V.
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1
.
350.60.4R11
.
If, in connection with a particular transaction, information referred to in the second paragraph of section 350.60.4R9 is erroneous or incomplete, or was omitted, and the particular transaction does not correspond to a closing receipt, the following rules apply:
(
1
)
in the case of information to be sent under subparagraph
a
of subparagraph 1 of the second paragraph of section 350.60.4R9 or subparagraph ii of subparagraph
b
of that subparagraph 1, the operator of the establishment providing restaurant services must, without delay after becoming aware of the information,
(
a
)
send the information required under subparagraphs 23, 72 and 74 of the first paragraph of Schedule V that relates to the particular transaction and allows the Minister to identify it;
(
b
)
send the information referred to in the first paragraph of section 350.60.4R10, after making the necessary corrections; and
(
c
)
provide an invoice to the recipient containing the information referred to in section 350.60.4R12;
(
2
)
in the case of information to be sent under subparagraph i of subparagraph
b
of subparagraph 1 of the second paragraph of section 350.60.4R9, the operator must, without delay after becoming aware of the information,
(
a
)
send the information required under subparagraphs 40, 72 and 74 of the first paragraph of Schedule V that relates to the particular transaction and allows the Minister to identify it; and
(
b
)
send the information referred to in the second paragraph of section 350.60.4R10, after making the necessary corrections.
If, in connection with a particular transaction, information referred to in the second paragraph of section 350.60.4R9 is erroneous or incomplete, or was omitted, and the particular transaction corresponds to a closing receipt, the operator must,
(
1
)
without delay after becoming aware of the information,
(
a
)
send the information required under subparagraphs 23, 72 and 74 of the first paragraph of Schedule V that relates to the particular transaction and allows the Minister to identify it;
(
b
)
send the information required under subparagraphs 1, 5, 6, 10, 15, 17, 19, 21 to 30, 75 and 76 of the first paragraph of Schedule V; the information must be identical to the information already sent at the time of the particular transaction; and
(
c
)
send the information required under subparagraphs 3, 4, 72 to 74, 79 to 86 and 88 to 91 of the first paragraph of Schedule V that relates to the new transaction; and
(
2
)
immediately after the new transaction referred to in subparagraph 1,
(
a
)
send the information required under subparagraphs 23, 72 and 74 of the first paragraph of Schedule V that is referred to in subparagraphs
b
and
c
of subparagraph 1 and allows the Minister to identify the new transaction referred to in that subparagraph 1;
(
b
)
send the information referred to in the first paragraph of section 350.60.4R10, after making the necessary corrections; and
(
c
)
provide an invoice to the recipient containing the information referred to in section 350.60.4R12.
For the purposes of the first and second paragraphs, 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 subparagraph
b
of subparagraph 1 of the second paragraph, the amounts referred to in subparagraphs 23 to 28 of the first paragraph of Schedule V must be expressed as negative amounts, except if the amount referred to in subparagraph 27 is negative, in which case it must be expressed as a positive amount.
The second paragraph does not apply if the information is erroneous information and relates to an amount charged or collected as or on account of tax in excess of the tax collectible or the tax calculated on the consideration for a supply, or on a portion of the consideration, that is later reduced.
For the purposes of this section, information that does not appear in the appropriate place in the sales recording system is deemed not to have been sent to the Minister.
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1
.
350.60.4R12
.
For the purposes of subparagraph 2 of the second paragraph of section 350.60.4R9, the prescribed information an invoice must contain is the information required under subparagraphs 1, 3, 4, 7, 9, 10, 13, 15 to 17, 21 to 26 and 32 to 44 of the first paragraph of Schedule VI.
For the purposes of the first paragraph, the information required under subparagraphs 21 to 26 and 32 to 43 of the first paragraph of Schedule VI must appear in that order on the invoice.
Despite the first paragraph, the information required under subparagraphs 40 and 41 of the first paragraph of Schedule VI need not be indicated on the invoice if, for a reason beyond the control of the operator of the establishment providing restaurant services, the sales recording system cannot receive it, in which case the information missing on the invoice must be replaced by a mention that a communication problem has occurred.
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O.C. 1456-2023
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2
1
.
350.60.4R13
.
For the purposes of the first paragraph of section 350.60.4 of the Act, a supply by the operator of an establishment providing restaurant services of a beverage provided without food in a place referred to in the second paragraph of that section is a prescribed case.
In the case described in the first paragraph, the following rules apply:
(
1
)
for the purposes of subparagraph 1 of the first paragraph of section 350.60.4 of the Act, the prescribed information to be sent to the Minister by the operator is the information required under subparagraphs 1, 3 to 6, 10, 15, 17, 19, 21 to 30, 72 to 77, 79 to 86 and 88 to 91 of the first paragraph of Schedule V;
(
2
)
for the purposes of subparagraph 2 of the first paragraph of section 350.60.4 of the Act,
(
a
)
the prescribed information an invoice must contain is the information required under subparagraphs 1, 3, 4, 7, 9, 10, 13, 15 to 17, 21 to 26 and 32 to 44 of the first paragraph of Schedule VI; and
(
b
)
the invoice must be provided to the recipient at the time the beverage is provided or, if later, at the time payment of the beverage is required.
The prescribed time at which the operator is to send the information referred to in subparagraph 1 of the second paragraph to the Minister is the time that occurs, as applicable,
(
1
)
subject to subparagraphs 2 and 3, without delay after becoming aware of information relating to the supply;
(
2
)
in the case referred to in the fifth paragraph and subject to subparagraph 3, without delay after the information is entered; and
(
3
)
in the case described in the seventh paragraph, within 48 hours after the time referred to in subparagraph 72 of the first paragraph of Schedule V.
For the purposes of subparagraph
a
of subparagraph 2 of the second paragraph, the information required under subparagraphs 21 to 26 and 32 to 43 of the first paragraph of Schedule VI must appear in that order on the invoice.
Despite subparagraph
a
of subparagraph 29 of the first paragraph of Schedule V mentioned in subparagraph 1 of the second paragraph, the operator may send the Minister a mention that the method of payment is unknown, when the operator provides an invoice to the recipient before payment is received.
Despite subparagraph 17 of the first paragraph of Schedule VI mentioned in subparagraph
a
of subparagraph 2 of the second paragraph, if pursuant to the fourth paragraph the operator sends the Minister a mention that the method of payment is unknown, the information required under that subparagraph 17 must be replaced by a mention to that effect.
Despite subparagraph 2 of the second paragraph, the information required under subparagraphs 40 and 41 of the first paragraph of Schedule VI need not be indicated on the invoice if, for a reason beyond the operator’s control, the sales recording system cannot receive it, in which case the information missing on the invoice must be replaced by a mention that a communication problem has occurred.
Section 350.60.4R2, the second and fourth paragraphs of section 350.60.4R3 and section 350.60.4R7 apply to this section, with the necessary modifications.
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1
.
350.60.4R14
.
If, in connection with a particular transaction, information to be sent under subparagraph 1 of the second paragraph of section 350.60.4R13 was omitted, or is described in the second paragraph, the following rules apply:
(
1
)
if the particular transaction corresponds to the production of an original invoice, the operator of the establishment providing restaurant services must, without delay after becoming aware of the information,
(
a
)
send the information required under subparagraphs 23, 72 and 74 of the first paragraph of Schedule V that relates to the particular transaction and allows the Minister to identify it;
(
b
)
send the information referred to in subparagraph 1 of the second paragraph of section 350.60.4R13, after making the necessary corrections; and
(
c
)
subject to the fourth paragraph, provide an invoice to the recipient containing the information referred to in subparagraph
a
of subparagraph 2 of the second paragraph of section 350.60.4R13;
(
2
)
if the particular transaction corresponds to a closing receipt,
(
a
)
the operator must, without delay after becoming aware of the information,
i
.
send the information required under subparagraphs 23, 72 and 74 of the first paragraph of Schedule V that relates to the particular transaction and allows the Minister to identify it;
ii
.
send the information required under subparagraphs 1, 5, 6, 10, 15, 17, 19, 21 to 30, 75 and 76 of the first paragraph of Schedule V; the information must be identical to the information already sent at the time of the particular transaction; and
iii
.
send the information required under subparagraphs 3, 4, 72 to 74, 79 to 86 and 88 to 91 of the first paragraph of Schedule V that relates to the new transaction; and
(
b
)
the operator must, immediately after the new transaction referred to in subparagraph
a
,
i
.
send the information required under subparagraphs 23, 72 and 74 of the first paragraph of Schedule V that is referred to in subparagraphs ii and iii of subparagraph
a
and allows the Minister to identify the new transaction referred to in that subparagraph
a
;
ii
.
send the information referred to in subparagraph 1 of the second paragraph of section 350.60.4R13, after making the necessary corrections; and
iii
.
provide an invoice to the recipient containing the information referred to in subparagraph
a
of subparagraph 2 of the second paragraph of section 350.60.4R13, if the recipient is present.
Information to which the first paragraph refers is
(
1
)
erroneous or incomplete information; and
(
2
)
information referred to in subparagraph
a
or
b
of subparagraph 29 of the first paragraph of Schedule V if, after the production of an original invoice, the amount determined in subparagraph 28 of that first paragraph, if applicable, or in subparagraph 26 of that first paragraph was paid to the operator, was charged to the recipient’s account, or was paid in part to the operator, the balance being charged to the recipient’s account, as applicable.
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.
The operator is not required to again provide the recipient with an invoice when subparagraphs
a
and
b
of subparagraph 1 of the first paragraph apply solely because of information referred to in subparagraph 2 of the second paragraph.
For the purposes of subparagraph ii of subparagraph
a
of subparagraph 2 of the first paragraph, the amounts referred to in subparagraphs 23 to 28 of the first paragraph of Schedule V must be expressed as negative amounts, except if the amount referred to in subparagraph 27 is negative, in which case it must be expressed as a positive amount.
Subparagraph 2 of the first paragraph does not apply if the information is erroneous information referred to in subparagraph 1 of the second paragraph and relates to an amount charged or collected as or on account of tax in excess of the tax collectible or the tax calculated on the consideration for a supply, or on a portion of the consideration, that is later reduced.
For the purposes of this section, information that does not appear in the appropriate place in the sales recording system is deemed not to have been sent to the Minister.
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1
.
350.60.5R1
.
For the purposes of this section, sections 350.60.5R2 to 350.60.5R8, and Schedules V and VI, where those Schedules apply in respect of a person referred to in section 350.60.5 of the Act,
“
closing receipt
”
means
(
1
)
an invoice produced when the amount determined in subparagraph 28 of the first paragraph of Schedule V, if applicable, or in subparagraph 26 of that first paragraph was paid to the person, was charged to the recipient’s account, or was paid in part to the person, the balance being charged to the recipient’s account; or
(
2
)
a transaction executed after the production of an original invoice to indicate the method of payment used by the recipient to pay the amount determined in subparagraph 28 of the first paragraph of Schedule V, if applicable, or in subparagraph 26 of that first paragraph, or to indicate that the amount was charged to the recipient’s account or was paid in part to the person, the balance being charged to the recipient’s account;
“
original invoice
”
means an invoice produced before payment.
In addition, for the purposes of those sections and Schedules, the expressions
“
goods and services tax paid or payable
”
,
“
sales recording system
”
and
“
tax paid or payable
”
have the meaning assigned by section 350.60.4R1.
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.
350.60.5R2
.
For the purposes of subparagraph 1 of the first and second paragraphs of section 350.60.5 of the Act, the prescribed manner for sending the information referred to in section 350.60.5R3 to the Minister is the manner set out in section 350.60.4R2.
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.
350.60.5R3
.
The prescribed information to be sent to the Minister by a person referred to in section 350.60.5 of the Act is,
(
1
)
for the purposes of subparagraph 1 of the first paragraph of that section 350.60.5, the information required under subparagraphs 1, 3 to 5, 7, 10, 11, 16, 18 to 20, 22 to 30, 72 to 76, 78 to 85 and 87 to 91 of the first paragraph of Schedule V; and
(
2
)
for the purposes of subparagraph 1 of the second paragraph of that section 350.60.5,
(
a
)
the information required under subparagraphs 23, 72 and 74 of the first paragraph of Schedule V that relates to the transaction corresponding to the closing receipt or, if applicable, to the corrected closing receipt; and
(
b
)
the information required under subparagraphs 1, 3 to 5, 7, 10, 11, 16, 18 to 20, 29, 30, 32 to 38, 72 to 76, 78 to 85 and 87 to 91 of the first paragraph of Schedule V that relates to the adjustment, refund or credit.
For the purposes of the first paragraph, at the time the information is sent, the transaction header must contain the information required under subparagraphs 18, 20 and 90 to 101 of the first paragraph of Schedule V.
Despite subparagraph
a
of subparagraph 2 of the first paragraph, the information required under subparagraphs 23, 72 and 74 of the first paragraph of Schedule V that relates to the transaction corresponding to the production of an original invoice or, if applicable, of the revised original invoice, may be sent to the Minister if the information that relates to the transaction corresponding to the closing receipt is no longer available in the sales recording system.
For the purposes of this section, information that does not appear in the appropriate place in the sales recording system is deemed not to have been sent to the Minister.
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.
350.60.5R4
.
If, in connection with the supply of a property or service, information referred to in subparagraph 1 of the first paragraph of section 350.60.5R3 was sent to the Minister by the person referred to in section 350.60.5 of the Act, no invoice was produced by the person, and information must be added, modified or deleted in respect of the transaction, the person must
(
1
)
send the information required under subparagraphs 23, 72 and 74 of the first paragraph of Schedule V that was sent at the time of the transaction and allows the Minister to identify it; and
(
2
)
send the information referred to in subparagraph 1 of the first paragraph of section 350.60.5R3, after making the necessary modifications.
For the purposes of this section, information that does not appear in the appropriate place in the sales recording system is deemed not to have been sent to the Minister.
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1
.
350.60.5R5
.
If, in connection with a particular transaction, information to be sent under the first paragraph of section 350.60.5R3 was omitted, or is described in the second paragraph, the following rules apply:
(
1
)
if the particular transaction corresponds to the production of an original invoice, the person referred to in section 350.60.5 of the Act must, without delay after becoming aware of the information,
(
a
)
send the information required under subparagraphs 23, 72 and 74 of the first paragraph of Schedule V that relates to the particular transaction and allows the Minister to identify it;
(
b
)
send the information referred to in subparagraph 1 of the first paragraph of section 350.60.5R3, after making the necessary corrections; and
(
c
)
subject to the fourth paragraph, provide an invoice to the recipient containing the information referred to in section 350.60.5R8;
(
2
)
if the particular transaction corresponds to a closing receipt,
(
a
)
the person must, without delay after becoming aware of the information,
i
.
send the information required under subparagraphs 23, 72 and 74 of the first paragraph of Schedule V that relates to the particular transaction and allows the Minister to identify it;
ii
.
send the information required under subparagraphs 1, 5, 7, 10, 11, 16, 18 to 20, 22 to 30, 75 and 76 of the first paragraph of Schedule V; the information must be identical to the information already sent at the time of the particular transaction; and
iii
.
send the information required under subparagraphs 3, 4, 72 to 74, 79 to 85 and 87 to 91 of the first paragraph of Schedule V that relates to the new transaction; and
(
b
)
the person must, immediately after the new transaction referred to in subparagraph
a
,
i
.
send the information required under subparagraphs 23, 72 and 74 of the first paragraph of Schedule V that is referred to in subparagraphs ii and iii of subparagraph
a
and allows the Minister to identify the new transaction referred to in that subparagraph
a
;
ii
.
send the information referred to in subparagraph 1 of the first paragraph of section 350.60.5R3, after making the necessary corrections; and
iii
.
provide an invoice to the recipient containing the information referred to in subparagraph 1 of the first paragraph of section 350.60.5R8, if the recipient is present;
(
3
)
if the particular transaction corresponds to the production of a credit note or relates to the issue of a debit note,
(
a
)
the person must, without delay after becoming aware of the information,
i
.
send the information required under subparagraphs 33, 72 and 74 of the first paragraph of Schedule V that relates to the particular transaction and allows the Minister to identify it;
ii
.
send the information required under subparagraphs 1, 5, 7, 10, 11, 16, 18 to 20, 29, 30, 32 to 38, 75 and 76 of the first paragraph of Schedule V; the information must be identical to the information already sent at the time of the particular transaction; and
iii
.
send the information required under subparagraphs 3, 4, 72 to 74, 79 to 85 and 87 to 91 of the first paragraph of Schedule V that relates to the new transaction; and
(
b
)
the person must, immediately after the new transaction referred to in subparagraph
a
,
i
.
send the information required under subparagraphs 33, 72 and 74 of the first paragraph of Schedule V that is referred to in subparagraphs ii and iii of subparagraph
a
and allows the Minister to identify the new transaction referred to in that subparagraph
a
;
ii
.
send the information referred to in subparagraph 2 of the first paragraph of section 350.60.5R3, after making the necessary corrections; and
iii
.
if applicable, issue a credit note to the recipient containing the information referred to in subparagraph 2 of the first paragraph of section 350.60.5R8 if the recipient is present.
Information to which the first paragraph refers is
(
1
)
erroneous or incomplete information; and
(
2
)
information required under subparagraph
a
or
b
of subparagraph 29 of the first paragraph of Schedule V if, after the production of an original invoice, the amount determined in subparagraph 28 of that first paragraph, if applicable, or in subparagraph 26 of that first paragraph was paid to the person, was charged to the recipient’s account, or was paid in part to the person, the balance being charged to the recipient’s account, as applicable.
For the purposes of the first paragraph, at the time the information is sent, the transaction header must contain the information required under subparagraphs 18, 20 and 90 to 101 of the first paragraph of Schedule V.
The person is not required to again provide the recipient with an invoice when subparagraphs
a
and
b
of subparagraph 1 of the first paragraph apply solely because of information referred to in subparagraph 2 of the second paragraph.
For the purposes of subparagraph ii of subparagraph
a
of subparagraph 2 of the first paragraph, the amounts referred to in subparagraphs 23 to 28 of the first paragraph of Schedule V must be expressed as negative amounts, except if the amount referred to in subparagraph 27 is negative, in which case it must be expressed as a positive amount.
For the purposes of subparagraph ii of subparagraph
a
of subparagraph 3 of the first paragraph, the amounts referred to in subparagraphs 33 to 38 of the first paragraph of Schedule V must be expressed as positive amounts, except if the amount referred to in subparagraph 37 is positive, in which case it must be expressed as a negative amount.
Subparagraph 2 of the first paragraph does not apply if the information is erroneous information referred to in subparagraph 1 of the second paragraph and relates to an amount charged or collected as or on account of tax in excess of the tax collectible or the tax calculated on the consideration for a supply, or on a portion of the consideration, that is later reduced.
For the purposes of this section, information that does not appear in the appropriate place in the sales recording system is deemed not to have been sent to the Minister.
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1
.
350.60.5R6
.
The prescribed time at which the person referred to in section 350.60.5 of the Act is to send the information referred to in the first paragraph of section 350.60.5R3 to the Minister is the time that occurs, as applicable,
(
1
)
for the purposes of subparagraph 1 of the first paragraph of section 350.60.5 of the Act and subject to paragraph 3, without delay after becoming aware of information relating to the supply;
(
2
)
for the purposes of subparagraph 1 of the second paragraph of section 350.60.5 of the Act and subject to paragraph 3, without delay after the information is entered or, if a debit note is issued to the person, without delay after the debit note is received; and
(
3
)
in the case referred to in the fourth paragraph of section 350.60.5R8, within 48 hours after the time referred to in subparagraph 72 of the first paragraph of Schedule V.
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.
350.60.5R7
.
For the purposes of subparagraph 2 of the first and second paragraphs of section 350.60.5 of the Act, the prescribed manner for the person referred to in that section to produce an invoice or a credit note is to use a sales recording system.
Despite the first paragraph, in connection with the production of a credit note, the information required under subparagraph 19 of the first paragraph of Schedule VI may be entered on the credit note otherwise than by means of the sales recording system.
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1
.
350.60.5R8
.
The prescribed information an invoice or credit note produced by a person referred to in section 350.60.5 of the Act must contain is,
(
1
)
for the purposes of subparagraph 2 of the first paragraph of that section 350.60.5, the information required under subparagraphs 2 to 4, 7, 10, 13, 15 to 17, 21 to 26 and 32 to 44 of the first paragraph of Schedule VI; and
(
2
)
for the purposes of subparagraph 2 of the second paragraph of that section 350.60.5, the information required under subparagraphs 2 to 5, 7, 12, 14 to 16, 18, 19, 21, 27 to 35 and 37 to 44 of the first paragraph of Schedule VI.
For the purposes of subparagraph 1 of the first paragraph, the information required under subparagraphs 21 to 26 and 32 to 43 of the first paragraph of Schedule VI must appear in that order on the invoice.
For the purposes of subparagraph 2 of the first paragraph, the information required under subparagraphs 21, 27 to 35 and 37 to 43 of the first paragraph of Schedule VI must appear in that order on the credit note.
Despite the first paragraph, the information required under subparagraphs 40 and 41 of the first paragraph of Schedule VI need not be indicated on the invoice or credit note if, for a reason beyond the person’s control, the sales recording system cannot receive it, in which case the information missing on the invoice or credit note must be replaced by a mention that a communication problem has occurred.
1456-2023
O.C. 1456-2023
,
s.
2
1
.
350.60.6R1
.
The prescribed information an invoice must contain is,
(
1
)
for the purposes of the first and second paragraphs of section 350.60.6 of the Act, the information required under subparagraphs 1, 3, 6 and 8 of the first paragraph of Schedule VI, subparagraph 10 of the first paragraph of that Schedule, if that subparagraph 10 were read without reference to subparagraphs
b
,
c
,
e
to
j
,
l
and
m
, and subparagraph 20 of the first paragraph of that Schedule; and
(
2
)
for the purposes of the third paragraph of section 350.60.6 of the Act, the information required under subparagraphs 2, 3, 6 and 8 of the first paragraph of Schedule VI, subparagraph 10 of the first paragraph of that Schedule, if that subparagraph 10 were read without reference to subparagraphs
b
,
c
,
e
to
j
,
l
and
m
, and subparagraph 20 of the first paragraph of that Schedule.
1456-2023
O.C. 1456-2023
,
s.
2
1
.
350.60.7R1
.
For the purposes of section 350.60.7 of the Act, the prescribed time for filing with the Minister the prescribed form to declare the entering into or modification of an agreement referred to in that section ends at the latest on the 30th day following the entering into or modification, but before either of the following:
(
1
)
for the entering into of an agreement, the date on which the first supply is made pursuant to the agreement;
(
2
)
for the modification of an agreement, the date of coming into force of the modification.
For the purposes of section 350.60.7 of the Act, the prescribed time for filing with the Minister the prescribed form to declare the expiry of an agreement referred to in that section ends immediately before the date of expiry.
1456-2023
O.C. 1456-2023
,
s.
2
1
.
350.60.7R2
.
For the purposes of section 350.60.7 of the Act, the prescribed manner for sending the information referred to in section 350.60.7R3 to the Minister is the manner set out in section 350.60.4R2.
1456-2023
O.C. 1456-2023
,
s.
2
1
.
350.60.7R3
.
For the purposes of section 350.60.7 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 2, 7, 9, 13, 14, 20, 46 to 53, 85 and 86 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, 90 to 96 and 99 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.
1456-2023
O.C. 1456-2023
,
s.
2
1
.
350.60.7R4
.
For the purposes of section 350.60.7 of the Act, the prescribed time for sending the information referred to in section 350.60.7R3 to the Minister in respect of the entering into, modification or expiry of an agreement is,
(
1
)
for the entering into of an agreement, a time preceding the date on which the first supply is made pursuant to the agreement; and
(
2
)
for the modification or the expiry of an agreement, a time preceding the date of coming into force of the modification or the date of expiry, as applicable.
1456-2023
O.C. 1456-2023
,
s.
2
1
.
350.60.8R1
.
For the purposes of section 350.60.8 of the Act, the prescribed manner for sending the information referred to in section 350.60.8R2 to the Minister is the manner set out in section 350.60.4R2.
1456-2023
O.C. 1456-2023
,
s.
2
1
.
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.
1456-2023
O.C. 1456-2023
,
s.
2
1
.
350.60.8R3
.
For the purposes of section 350.60.8 of the Act, the prescribed time for sending the information referred to in section 350.60.8R2 to the Minister is a time that precedes the time at which the supply referred to in section 350.60.8 of the Act is made.
1456-2023
O.C. 1456-2023
,
s.
2
1
.
350.60.9R1
.
For the purposes of the first paragraph of section 350.60.9 of the Act, the prescribed manner for a person referred to in that section to print or send by a technological means a reproduction of an invoice or credit note, or a duplicate, for another purpose is to use the sales recording system within the meaning assigned to that expression by section 350.60.4R1.
1456-2023
O.C. 1456-2023
,
s.
2
1
.
350.60.9R2
.
For the purposes of the first paragraph of section 350.60.9 of the Act, the prescribed information a reproduction or duplicate must contain is,
(
1
)
for the reproduction of an invoice referred to in any of sections 350.60.4R8, 350.60.4R9 and 350.60.4R13, or a duplicate relating to such an invoice, the information relating to the invoice that is required under subparagraphs 1, 3, 4, 7, 9, 10, 13, 15 to 17, 21 to 26, 32, 34 to 37 and 43 of the first paragraph of Schedule VI and the information relating to the reproduction or duplicate that is required under subparagraphs 33, 34 and 38 to 42 of the first paragraph of that Schedule;
(
2
)
for the reproduction of an invoice referred to in section 350.60.5R8, or a duplicate relating to such an invoice, the information relating to the invoice that is required under subparagraphs 2 to 4, 7, 10, 13, 15 to 17, 21 to 26, 32, 34 to 37 and 43 of the first paragraph of Schedule VI and the information relating to the reproduction or duplicate that is required under subparagraphs 33, 34 and 38 to 42 of the first paragraph of that Schedule;
(
3
)
for the reproduction of a credit note referred to in section 350.60.4R8, or a duplicate relating to such a note, the information relating to the credit note that is required under subparagraphs 1, 3 to 5, 7, 11, 12, 14 to 16, 18, 19, 21, 27 to 32, 34, 35, 37 and 43 of the first paragraph of Schedule VI and the information relating to the reproduction or duplicate that is required under subparagraphs 33, 34 and 38 to 42 of the first paragraph of that Schedule; and
(
4
)
for the reproduction of a credit note referred to in section 350.60.5R8, or a duplicate relating to such a note, the information relating to the credit note that is required under subparagraphs 2 to 5, 7, 12, 14 to 16, 18, 19, 21, 27 to 32, 34, 35, 37 and 43 of the first paragraph of Schedule VI and the information relating to the reproduction or duplicate that is required under subparagraphs 33, 34 and 38 to 42 of the first paragraph of that Schedule.
1456-2023
O.C. 1456-2023
,
s.
2
1
.
350.60.9R3
.
For the purposes of the second paragraph of section 350.60.9 of the Act, the prescribed cases in respect of which another document may be provided to the recipient are the following:
(
1
)
where the invoice referred to in subparagraph 2 of the first or second paragraph of section 350.60.4 of the Act or in subparagraph 2 of the first paragraph of section 350.60.5 of Act has already been provided to the recipient, the other document merely completes the invoice and contains a reference to the invoice provided;
(
2
)
where the purpose of the other document is to indicate payment of all or a part of the consideration for a supply before the invoice referred to in paragraph 1 has been provided to the recipient;
(
3
)
where the other document is the original of a written agreement relating to the supply, or a copy of the agreement.
1456-2023
O.C. 1456-2023
,
s.
2
1
.
350.60.10R1
.
The prescribed information to be contained in the report referred to in section 350.60.10 of the Act, which must be displayed or sent by a person referred to in section 350.60.4 or 350.60.5 of the Act or a copy of which must be provided by the person, is,
(
1
)
for a person referred to in section 350.60.4 of the Act, the information required under subparagraphs 1, 3, 15, 16 and 45 to 50 of the first paragraph of Schedule VI; and
(
2
)
for a person referred to in section 350.60.5 of the Act, the information required under subparagraphs 2, 3, 15, 16 and 45 to 50 of the first paragraph of Schedule VI.
Despite the first paragraph, the information required under subparagraphs
f
and
g
of subparagraph 46 of the first paragraph of Schedule VI need not be provided if, for a reason beyond the person’s control, the sales recording system, within the meaning assigned to that expression by section 350.60.4R1, was unable to receive it at the time the document referred to in that subparagraph 46 was produced, in which case the missing information must be replaced by a mention that a communication problem has occurred.
1456-2023
O.C. 1456-2023
,
s.
2
1
.
350.60.10R2
.
For the purposes of section 350.60.10 of the Act, the prescribed manner for sending the information referred to in section 350.60.10R3 to the Minister is the manner set out in section 350.60.4R2.
1456-2023
O.C. 1456-2023
,
s.
2
1
.
350.60.10R3
.
For the purposes of section 350.60.10 of the Act, the prescribed information to be sent to the Minister by a person referred to in section 350.60.4 or 350.60.5 of the Act, as applicable, is,
(
1
)
for a person referred to in section 350.60.4 of the Act, the information required under subparagraphs 2, 8, 12, 17, 19, 57 to 71, 81, 85, 86, 90 and 92 of the first paragraph of Schedule V; and
(
2
)
for a person referred to in section 350.60.5 of the Act, the information required under subparagraphs 2, 8, 12, 18, 20, 57 to 71, 81, 85, 87, 90 and 92 of the first paragraph of Schedule V.
For the purposes of subparagraph 1 of the first paragraph, at the time the information is sent, the transaction header must contain the information required under subparagraphs 17, 19, 90 to 96 and 99 to 101 of the first paragraph of Schedule V.
For the purposes of subparagraph 2 of the first paragraph, at the time the information is sent, the transaction header must contain the information required under subparagraphs 18, 20, 90 to 96 and 99 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.
1456-2023
O.C. 1456-2023
,
s.
2
1
.
350.60.10R4
.
The prescribed time for sending the information referred to in section 350.60.10R3 to the Minister is,
(
1
)
for the purposes of the first paragraph of section 350.60.10 of the Act, the time immediately following the time of receipt of the request made by the person authorized for that purpose by the Minister to send the prescribed information; and
(
2
)
for the purposes of the second paragraph of section 350.60.10 of the Act, the time immediately following the time of receipt of the request made by the person authorized for that purpose by the Minister either to display the report referred to in that section or to provide the authorized person with a printed copy of it or to send it by a technological means.
1456-2023
O.C. 1456-2023
,
s.
2
1
.
REMUNERATED PASSENGER TRANSPORTATION SERVICES
164-2021
O.C. 164-2021
,
s.
3
1
.
350.62R1
.
For the purposes of sections 350.62R2 to 350.62R18,
“
goods and services tax paid or payable
”
means tax that has become payable or, if it has not become payable, has been paid under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15);
“
original invoice
”
means an invoice prepared before payment;
“
sales recording system
”
means a device containing software previously certified by the Minister and the version used is permitted by the Minister;
“
tax paid or payable
”
means tax that has become payable or, if it has not become payable, has been paid.
164-2021
O.C. 164-2021
,
s.
3
1
.
350.62R2
.
For the purposes of paragraph 1 of section 350.62 of the Act, the prescribed manner for sending the information required under section 350.62R3 to the Minister is to
(
1
)
use a sales recording system and a digital certificate issued by the Minister; and
(
2
)
send the information by electronic filing via the online services made available for the purpose by the Minister using the sales recording system.
164-2021
O.C. 164-2021
,
s.
3
1
.
350.62R3
.
For the purposes of paragraph 1 of section 350.62 of the Act, the prescribed information to be sent by the person to the Minister is the following:
(
1
)
mention that a transaction-type request is involved;
(
2
)
the version identifier of the JSON structure used by the sales recording system for the request, if the sales recording system was certified before 1 January 2023;
(
3
)
mention that a current transaction is involved, if applicable;
(
4
)
the sector abbreviation for the transaction;
(
5
)
mention that a batch of transactions recorded but not sent is involved, if applicable;
(
6
)
the name under which the person carries on business, which must, if the person is a registrant within the meaning of the Act respecting the legal publicity of enterprises (
chapter P-44.1
), correspond to the name recorded in the enterprise register;
(
7
)
the name of the driver or, if the person has entered into a contract with a subcontractor to have the service provided, the name of the individual who sends the information required under this section on behalf of the person;
(
8
)
the date, hour, minute, second and Coordinated Universal Time (UTC- including daylight saving or standard time indicator) at which the driver or individual, as applicable, sends the information required under this section to the Minister;
(
9
)
the transaction identification number that satisfies the conditions set out in section 350.62R4;
(
10
)
a sufficiently detailed description of the passenger transportation service;
(
11
)
mention that the tax under the first paragraph of section 16 of the Act and under Subsection 1 of section 165 of the Excise Tax Act (R.S.C. 1985, c. E-15) applies in respect of the supply;
(
12
)
the value of the consideration paid or payable in respect of the supply;
(
13
)
the registration number assigned to the person pursuant to Subsection 1 or 1.5 of section 241 of the Excise Tax Act;
(
14
)
the registration number assigned to the person pursuant to section 415 or 415.0.6 of the Act;
(
15
)
the total of the goods and services tax paid or payable in respect of the supply;
(
16
)
the total of the tax paid or payable in respect of the supply;
(
17
)
the total amount for the supply that consists of the tax paid or payable, the goods and services tax paid or payable and the value of the consideration paid or payable, in respect of the supply;
(
18
)
mention that payment was made with the recipient’s device using software the person supplied to the recipient, if applicable;
(
19
)
mention that the transaction relates to an invoice produced, a cancelled transaction or a transaction for which the recipient left without paying the amount referred to in subparagraph 17, as applicable;
(
20
)
in the case of a reproduced invoice or a duplicate, mention to that effect, and
(
a
)
the information required under subparagraphs 1, 4, 6 to 19, 21, 23 and 26 relating to the initial transaction; and
(
b
)
the information required under subparagraphs 2, 3, 5, 22, 24, 25 and 27 to 33 relating to the reproduced invoice or the duplicate;
(
21
)
where the transaction relates to an invoice produced, mention that the invoice corresponds
(
a
)
to an original invoice; or
(
b
)
to a closing receipt, if the amount referred to in subparagraph 17 was paid to the person or charged to the recipient’s account, or was paid in part to the person, the balance being charged to the recipient’s account;
(
22
)
one of the following:
(
a
)
mention that the invoice, the reproduced invoice or the duplicate is printed or sent by technological means, or is both printed and sent by such means; or
(
b
)
mention that the invoice is not printed or sent by technological means, in the case of a cancelled transaction or a transaction for which the recipient left without paying the amount referred to in subparagraph 17;
(
23
)
mention that the transaction is conducted in operational mode or, in the case of a transaction conducted in connection with a fictitious supply as part of a training activity, in training mode;
(
24
)
the digital signature generated by the sales recording system for the transaction;
(
25
)
the digital signature generated by the sales recording system for the preceding transaction;
(
26
)
the method of payment used by the recipient to pay the amount referred to in subparagraph 17 or mention that the amount referred to in that subparagraph is charged to the recipient’s account or was paid in part to the person, the balance being charged to the recipient’s account, as applicable;
(
27
)
the digital fingerprint of the digital certificate assigned by the Minister;
(
28
)
the version identifier of the sales recording system assigned by the developer that corresponds to the parent version update;
(
29
)
the version identifier of the parent version of the sales recording system assigned by the developer;
(
30
)
the unique identifier, assigned by the Minister, of the sales recording system used;
(
31
)
the unique identifier, assigned by the Minister, of the version of the sales recording system used;
(
32
)
the code assigned by the Minister at the time the sales recording system is certified; and
(
33
)
the unique identifier, assigned by the Minister, of the developer of the sales recording system.
For the purposes of the first paragraph, information that does not appear in the appropriate place in the sales recording system is deemed not to have been sent to the Minister.
164-2021
O.C. 164-2021
,
s.
3
1
;
1726-2023
O.C. 1726-2023
,
s.
3
1
.
350.62R4
.
The number referred to in subparagraph 9 of the first paragraph of section 350.62R3 must satisfy the following conditions:
(
1
)
it must be solely composed of American Standard Code for Information Interchange (ASCII) characters;
(
2
)
it must be composed of 1 to 10 characters;
(
3
)
the characters must be codes from among the numbers 45, 46, 48 to 57, 65 to 90 and 97 to 122;
(
4
)
the first and last characters cannot be code number 32; and
(
5
)
at least one of the characters must be a code number from 48 to 57, 65 to 90 or 97 to 122.
In addition, it cannot be used more than once on the same day in relation to a transaction.
164-2021
O.C. 164-2021
,
s.
3
1
.
350.62R5
.
For the purposes of subparagraph 10 of the first paragraph of section 350.62R3, the description of a passenger transportation service is sufficiently detailed if it contains the following information:
(
1
)
mention of the method of calculation used to set the fare;
(
2
)
mention that the service is a drive-you-home or a cost-sharing transportation service, if applicable;
(
3
)
mention that a discount is given, if applicable;
(
4
)
mention that dues are to be paid pursuant to the Act respecting remunerated passenger transportation by automobile (
chapter T-11.2
), if applicable, and the amount of the dues; and
(
5
)
mention of each property and service being supplied and the amount paid or payable by the recipient for each property and service or, if the property or service is provided without charge, mention to that effect.
For the purposes of subparagraph 2 of the first paragraph, in the case of cost-sharing transportation where more than one transaction is conducted in connection with the same trip, at the time of a transaction the person must send the Minister the information required under subparagraphs 8, 9 and 12 of the first paragraph of section 350.62R3 for each of the preceding transactions.
For the purposes of this section, cost-sharing transportation means a trip with more than one passenger, each having separately requested the trip to the same destination or to more than one destination along the same route, provided the trip was organized and coordinated by a platform or electronic system that allows each passenger to agree in writing and in advance to share the cost of the trip.
164-2021
O.C. 164-2021
,
s.
3
1
.
350.62R6
.
If, in connection with a particular transaction, information to be sent pursuant to the first paragraph of section 350.62R3 was omitted, or is described in the second paragraph, the following rules apply:
(
1
)
if the particular transaction relates to an original invoice produced, the person must, without delay after becoming aware of the information,
(
a
)
send the information required under subparagraphs 8, 9 and 12 of the first paragraph of section 350.62R3 that relates to the particular transaction and allows the Minister to identify it;
(
b
)
send the information required under the first paragraph of section 350.62R3 after making the necessary corrections; and
(
c
)
subject to the third paragraph, provide an invoice to the recipient containing the information referred to in section 350.62R9 if the recipient is present; and
(
2
)
if the particular transaction relates to a closing receipt produced,
(
a
)
the person must, without delay after becoming aware of the information,
i
.
send the information required under subparagraphs 8, 9 and 12 of the first paragraph of section 350.62R3 that relates to the particular transaction and allows the Minister to identify it;
ii
.
send the information required under subparagraphs 1, 4, 6, 7, 10 to 21, 23 and 26 of the first paragraph of section 350.62R3; the information must be identical to the information already sent at the time of the particular transaction; and
iii
.
send the information required under subparagraphs 2, 3, 5, 8, 9, 22, 24, 25 and 27 to 33 of the first paragraph of section 350.62R3 that relates to the new transaction after making the necessary corrections; and
(
b
)
the person must, immediately after the new transaction referred to in subparagraph
a
,
i
.
send the information required under subparagraphs 8, 9 and 12 of the first paragraph of section 350.62R3 that is required by subparagraphs ii and iii of subparagraph
a
and allows the Minister to identify the new transaction referred to in that subparagraph
a
;
ii
.
send the information required under the first paragraph of section 350.62R3 after making the necessary corrections; and
iii
.
provide an invoice to the recipient containing the information referred to in section 350.62R9 if the recipient is present.
Information to which the first paragraph refers is
(
1
)
erroneous or incomplete information; or
(
2
)
information referred to in subparagraph 26 of the first paragraph of section 350.62R3 if, after an original invoice has been produced, the amount referred to in subparagraph 17 of that first paragraph is paid to the person or charged to the recipient’s account, or was paid in part to the person, the balance being charged to the recipient’s account.
A person is not required to again provide the recipient with an invoice if subparagraphs
a
and
b
of subparagraph 1 of the first paragraph apply solely because of information referred to in subparagraph 2 of the second paragraph.
For the purposes of subparagraph ii of subparagraph
a
of subparagraph 2 of the first paragraph, the amounts referred to in subparagraphs 12 and 15 to 17 of the first paragraph of section 350.62R3 must be expressed as negative amounts.
164-2021
O.C. 164-2021
,
s.
3
1
.
350.62R7
.
For the purposes of paragraph 1 of section 350.62 of the Act, the prescribed time to send the information required under the first paragraph of section 350.62R3 to the Minister is,
(
1
)
subject to paragraph 2, the time at which the trip ends; or
(
2
)
in the case described in the fourth paragraph of section 350.62R9, within 48 hours after the time referred to in subparagraph 8 of the first paragraph of section 350.62R3.
164-2021
O.C. 164-2021
,
s.
3
1
.
350.62R8
.
For the purposes of paragraph 2 of section 350.62 of the Act, the prescribed manner for a person to produce an invoice is to use a sales recording system.
164-2021
O.C. 164-2021
,
s.
3
1
.
350.62R9
.
For the purposes of paragraph 2 of section 350.62 of the Act, the prescribed information an invoice must contain is the following:
(
1
)
the name under which the person carries on business, which must, if the person is a registrant within the meaning of the Act respecting the legal publicity of enterprises (
chapter P-44.1
), correspond to the name recorded in the enterprise register;
(
2
)
the date, hour, minute and second of the time at which the driver, or the individual referred to in subparagraph 7 of the first paragraph of section 350.62R3, sends the information required under the first paragraph of that section to the Minister;
(
3
)
the transaction identification number referred to in subparagraph 9 of the first paragraph of section 350.62R3;
(
4
)
a sufficiently detailed description of the passenger transportation service;
(
5
)
mention that the tax under the first paragraph of section 16 of the Act and under subsection 1 of section 165 of the Excise Tax Act (R.S.C. 1985, c. E-15) applies in respect of the supply;
(
6
)
the value of the consideration paid or payable in respect of the supply;
(
7
)
the registration number assigned to the person pursuant to subsection 1 or 1.5 of section 241 of the Excise Tax Act;
(
8
)
the registration number assigned to the person pursuant to section 415 or 415.0.6 of the Act;
(
9
)
in the case of a closing receipt referred to in subparagraph
b
of subparagraph 21 of the first paragraph of section 350.62R3, the method of payment used by the recipient to pay the amount referred in subparagraph 14, as applicable;
(
10
)
in the case of a reproduced invoice, the information appearing on the invoice already provided to the recipient that is required under subparagraphs 1 to 9, 11 to 14, 16 to 18 and 22 as well as the information required under subparagraphs 15 and 19 to 21 relating to the reproduced invoice;
(
11
)
a transversal row of equal signs (=) immediately preceding the information required under subparagraphs 12 to 22;
(
12
)
the total of the goods and services tax paid or payable in respect of the supply;
(
13
)
the total of the tax paid or payable in respect of the supply;
(
14
)
the total amount for the supply that consists of the tax paid or payable, the goods and services tax paid or payable and the value of the consideration paid or payable, in respect of the supply;
(
15
)
mention that the invoice is an original invoice, a revised invoice of such an invoice, or a reproduced invoice, or mention that the person received payment or charged the fare to the recipient’s account, as applicable;
(
16
)
in the case of a revised invoice, mention of the number of previously produced invoices it replaces;
(
17
)
in the case of a fictitious supply as part of a training activity, mention of the words "training document” and “do not give to customer”;
(
18
)
in the case of an invoice that is both printed and sent by technological means, mention of the words “copy of bill” on the invoice sent by such means;
(
19
)
a two-dimensional QR barcode containing a hyperlink described in section 350.62R10 and, if the invoice is sent by technological means, the barcode must be followed by a clickable hyperlink containing the information described in that section 350.62R10;
(
20
)
the date, hour, minute and second of the time at which the Minister processes the information required pursuant to the first paragraph of section 350.62R3 and sent by the sales recording system;
(
21
)
the number assigned to the transaction; and
(
22
)
a transversal row of equal signs (=) immediately following the information required under subparagraphs 11 to 21.
For the purposes of subparagraph 2 of the first paragraph, Coordinated Universal Time (UTC- including daylight saving or standard time indicator) must be indicated if it corresponds to – 4h.
For the purposes of subparagraph 4 of the first paragraph, the description of a passenger transportation service is sufficiently detailed if it contains the information referred to in section 350.62R5, other than the information referred to in the second paragraph of that section.
Despite the first paragraph, the information required under subparagraphs 20 and 21 of the first paragraph need not be indicated on the invoice if, for a reason beyond the person’s control, the sales recording system cannot receive it, in which case the information missing on the invoice must be replaced by mention of the words “communication problem”.
The information required under subparagraphs 11 to 22 of the first paragraph must appear in that order on the invoice.
164-2021
O.C. 164-2021
,
s.
3
1
;
1448-2021
O.C. 1448-2021
,
s.
1
1
1
2
.
350.62R10
.
The hyperlink to which subparagraph 19 of the first paragraph of section 350.62R9 refers must begin by “https://mev-web.ca?F=”, and be followed by the information required under subparagraphs 27, 8, 15 to 17, 13, 14 and 19 of the first paragraph of section 350.62R3, subparagraph 20 of the first paragraph of that section but only as concerns the mention that a reproduced invoice is involved, and subparagraphs 23 to 25 and 9 of the first paragraph of that section; the information must appear concatenated in that order.
164-2021
O.C. 164-2021
,
s.
3
1
.
350.62R11
.
For the purposes of section 350.62 of the Act, a passenger transportation service provided by a person engaged in a taxi business constitutes a prescribed service if all of the person’s services are provided by another person engaged in such a business under subcontracting arrangements.
164-2021
O.C. 164-2021
,
s.
3
1
.
350.62R12
.
For the purposes of paragraph 2 of section 350.62 of the Act, a case where a person requests payment of the consideration for the supply of a passenger transportation service from another person who is not the recipient of the supply, is a prescribed case.
In the case described in the first paragraph, the person may provide the invoice to that other person or to the recipient.
In addition, if the person provides the invoice to that other person, sections 350.62R1 to 350.63R2 apply, with the necessary modifications, as if that other person were the recipient of the supply of the service.
164-2021
O.C. 164-2021
,
s.
3
1
.
350.62R13
.
For the purposes of section 350.62 of the Act, a case where, pursuant to an agreement for the supply of a passenger transportation service entered into between the person and the recipient, all or part of the consideration for the supply is payable at a time other than at the end of the trip, is a prescribed case.
In the case described in the first paragraph, the following rules apply:
(
1
)
where section 32.3 of the Act does not apply in respect of the supply of the passenger transportation service,
(
a
)
for the purposes of paragraph 1 of section 350.62 of the Act, if the information referred to in section 350.62R15 is known to the person at the time the agreement is entered into and all consideration is paid without having become due under the terms of the agreement at that time, the person must send the information referred to in the first paragraph of section 350.62R14 to the Minister without delay after that time;
(
b
)
for the purposes of paragraph 1 of section 350.62 of the Act, in any other case, the person must
i
.
send the information referred to in the second paragraph of section 350.62R14 to the Minister without delay after the agreement has been entered into; and
ii
.
send the information referred to in the first paragraph of section 350.62R14 to the Minister immediately before the time at which the person provides an invoice to the recipient in accordance with subparagraph
c
; and
(
c
)
for the purposes of paragraph 2 of section 350.62 of the Act, the person must produce an invoice containing the information referred to in section 350.62R15 and provide the invoice to the recipient at the time at which
i
.
all consideration for the supply or, if there are two or more payments, the last payment of the consideration becomes due or is paid without having become due under the terms of the agreement; and
ii
.
the information referred to in section 350.62R15 is known to the person; and
(
2
)
where section 32.3 of the Act applies in respect of the supply of the passenger transportation service for a billing period,
(
a
)
for the purposes of paragraph 1 of section 350.62 of the Act, if the information referred to in section 350.62R15 is known to the person on the first day of the billing period and all consideration for the supply, attributable to the billing period, is paid without having become due on that first day, the person must send the information referred to in the first paragraph of section 350.62R14 to the Minister on that first day;
(
b
)
for the purposes of paragraph 1 of section 350.62 of the Act, in any other case, the person must
i
.
send the information referred to in the second paragraph of section 350.62R14 to the Minister on the first day of the billing period; and
ii
.
send the information referred to in the first paragraph of section 350.62R14 to the Minister immediately before the time at which the person provides an invoice to the recipient in accordance with subparagraph
c
; and
(
c
)
for the purposes of paragraph 2 of section 350.62 of the Act, the person must produce an invoice containing the information referred to in section 350.62R15 and provide the invoice to the recipient at the time at which
i
.
all consideration for the supply or, if there are two or more payments, the last payment of the consideration, attributable to the billing period, becomes due or is paid without having become due; and
ii
.
the information referred to in section 350.62R15 is known to the person.
If, in connection with a particular transaction, information referred to in the second paragraph is erroneous or incomplete, or such information was omitted and the particular transaction does not relate to a closing receipt produced, the following rules apply:
(
1
)
in the case of information to be sent as required by subparagraph
a
of subparagraph 1 or 2 of the second paragraph or by subparagraph ii of subparagraph
b
of subparagraph 1 or 2 of that paragraph, the person must, without delay after becoming aware of the information,
(
a
)
send the information required under subparagraphs 9 and 12 of the first paragraph of section 350.62R3 and the information referred to in subparagraph 3 of the first paragraph of section 350.62R14 that relates to the particular transaction and allows the Minister to identify it;
(
b
)
send the information referred to in the second paragraph after making the necessary corrections; and
(
c
)
provide an invoice to the recipient containing the information referred to in section 350.62R15; and
(
2
)
in the case of information to be sent as required by subparagraph i of subparagraph
b
of subparagraph 1 or 2 of the second paragraph, the person must, without delay after becoming aware of the information,
(
a
)
send the information required under subparagraph 9 of the first paragraph of section 350.62R3 as well as the information referred to in subparagraph 3 of the first paragraph of section 350.62R14 and in subparagraph 4 of the second paragraph of that section that relates to the particular transaction and allows the Minister to identify it; and
(
b
)
send the information referred to in the second paragraph after making the necessary corrections.
If, in connection with a particular transaction, information referred to in the second paragraph is erroneous or incomplete, or such information was omitted and the particular transaction relates to a closing receipt produced, the following rules apply:
(
1
)
the person must, without delay after becoming aware of the information,
(
a
)
send the information required under subparagraphs 9 and 12 of the first paragraph of section 350.62R3 and the information referred to in subparagraph 3 of the first paragraph of section 350.62R14 that relates to the particular transaction and allows the Minister to identify it;
(
b
)
send the information required under subparagraphs 1, 4, 6, 11 to 19, 21, 23 and 26 of the first paragraph of section 350.62R3 and the information referred to in subparagraphs 2, 4 and 5 of the first paragraph of section 350.62R14; the information must be identical to the information already sent at the time of the particular transaction; and
(
c
)
send the information required under subparagraphs 2, 3, 5, 9, 22, 24, 25 and 27 to 33 of the first paragraph of section 350.62R3 and the information referred to in subparagraph 3 of the first paragraph of section 350.62R14 that relates to the new transaction after making the necessary corrections; and
(
2
)
the person must, immediately after the new transaction referred to in subparagraph 1,
(
a
)
send the information required under subparagraphs 9 and 12 of the first paragraph of section 350.62R3 and the information referred to in subparagraph 3 of the first paragraph of section 350.62R14 that is required by subparagraphs
b
and
c
of subparagraph 1 and allows the Minister to identify the new transaction referred to in that subparagraph 1;
(
b
)
send the information referred to in the first paragraph of section 350.62R14 after making the necessary corrections; and
(
c
)
provide an invoice to the recipient containing the information referred to in section 350.62R15.
For the purposes of subparagraph
b
of subparagraph 1 of the fourth paragraph, the amounts referred to in subparagraphs 12, 15, 16 and 17 of the first paragraph of section 350.62R3 must be expressed as negative amounts.
If, in connection with a particular transaction, the information referred to in subparagraph
a
of subparagraph 21 of the first paragraph of section 350.62R3 was sent and information under subparagraph 26 of the first paragraph of that section subsequently becomes known, the person must, without delay after becoming aware of the information,
(
1
)
send the information required under subparagraphs 9 and 12 of the first paragraph of section 350.62R3 and the information referred to in subparagraph 3 of the first paragraph of section 350.62R14 that relates to the particular transaction and allows the Minister to identify it; and
(
2
)
send the information referred to in subparagraph
a
of subparagraph 1 or 2 of the second paragraph or in subparagraph ii of subparagraph
b
of subparagraph 1 or 2 of that paragraph, as applicable.
The first paragraph does not apply in respect of
(
1
)
the supply of an adapted transportation service or a shared transportation service; or
(
2
)
the supply of a passenger transportation service if the transportation is organized or coordinated through an electronic platform or system.
Section 350.62R2, the second paragraph of section 350.62R3 and sections 350.62R8, 350.63R1 and 350.63R2 apply to this section, with the necessary modifications.
164-2021
O.C. 164-2021
,
s.
3
1
.
350.62R14
.
The information to which subparagraph
a
of subparagraphs 1 and 2 of the second paragraph of section 350.62R13 and subparagraph ii of subparagraph
b
of subparagraphs 1 and 2 of the second paragraph of that section refer is the following:
(
1
)
the information required under subparagraphs 1 to 6, 9, 11 to 19 and 21 to 33 of the first paragraph of section 350.62R3;
(
2
)
the name of the individual who sends the information referred to in this section to the Minister;
(
3
)
the date, hour, minute, second and Coordinated Universal Time (UTC- including daylight saving or standard time indicator) at which the individual sends the information to the Minister;
(
4
)
in the case of a reproduced invoice or a duplicate, mention to that effect, and
(
a
)
the information relating to the initial transaction required under subparagraphs 2, 3 and 5 and subparagraphs 1, 4, 6, 9, 11 to 19, 21, 23 and 26 of the first paragraph of section 350.62R3; and
(
b
)
the information relating to the reproduced invoice or the duplicate required under subparagraphs 2, 3, 5, 22, 24, 25 and 27 to 33 of the first paragraph of section 350.62R3; and
(
5
)
a sufficiently detailed description of the passenger transportation service.
The information to which subparagraph i of subparagraph
b
of subparagraphs 1 and 2 of the second paragraph of section 350.62R13 refers is the following:
(
1
)
the information referred to in subparagraphs 2 and 3 of the first paragraph;
(
2
)
the information required under subparagraphs 1 to 6, 9, 11, 13, 14, 23 to 25 and 27 to 33 of the first paragraph of section 350.62R3;
(
3
)
a sufficiently detailed description of the passenger transportation service;
(
4
)
the value of the consideration paid or payable in respect of the supply or, failing that, a reasonable estimate of the value;
(
5
)
the total of the goods and services tax in respect of the supply or, failing that, an estimate of the total;
(
6
)
the total of the tax in respect of the supply or, failing that, an estimate of the total;
(
7
)
the total amount for the supply that consists of the tax, the goods and services tax and the value of the consideration paid or payable, in respect of the supply or, failing that, a reasonable estimate of the amount;
(
8
)
mention that an estimate is involved;
(
9
)
mention that an estimated transaction or a cancelled transaction is involved; and
(
10
)
one of the following:
(
a
)
mention that the estimate is printed or sent by technological means, or that it is both printed and sent by such means; or
(
b
)
mention that the estimate is not printed or sent by technological means.
For the purposes of subparagraph 5 of the first paragraph, the description of a passenger transportation service is sufficiently detailed if it contains the following information:
(
1
)
the information referred to in subparagraphs 3 and 4 of the first paragraph of section 350.62R5;
(
2
)
mention that the fare is set under the terms of an agreement entered into by the person with the recipient;
(
3
)
a reference number entered on the written agreement by the person or, in the case of a verbal agreement, the name of the recipient;
(
4
)
the number of trips made or to be made under the agreement or, in the case of a supply to which subparagraph
a
of subparagraph 2 of the second paragraph of section 350.62R13 or subparagraph ii of subparagraph
b
of subparagraph 2 of the second paragraph of that section applies, the number of trips made or to be made during the billing period; and
(
5
)
the actual or approximate date of the last trip or, in the case of a supply to which subparagraph
a
of subparagraph 2 of the second paragraph of section 350.62R13 or subparagraph ii of subparagraph
b
of subparagraph 2 of the second paragraph of that section applies, the actual or approximate date of the last trip during the billing period.
For the purposes of subparagraph 3 of the second paragraph, the description of a passenger transportation service is sufficiently detailed if it contains the following information:
(
1
)
the information referred to in subparagraph 3 of the first paragraph of section 350.62R5;
(
2
)
the information referred to in subparagraphs 2 and 3 of the third paragraph;
(
3
)
the actual or approximate number of trips to be made or, in the case of a supply to which subparagraph i of subparagraph
b
of subparagraph 2 of the second paragraph of section 350.62R13 applies, the actual or approximate number of trips to be made during the billing period;
(
4
)
the actual or approximate date of the last trip or, in the case of a supply to which subparagraph i of subparagraph
b
of subparagraph 2 of the second paragraph of section 350.62R13 applies, the actual or approximate date of the last trip during the billing period; and
(
5
)
mention that dues are to be paid pursuant to the Act respecting remunerated passenger transportation by automobile (
chapter T-11.2
), if applicable, and the actual or approximate amount of the dues.
164-2021
O.C. 164-2021
,
s.
3
1
.
350.62R15
.
For the purposes of subparagraph
c
of subparagraph 1 or 2 of the second paragraph of section 350.62R13, the information an invoice must contain is the following:
(
1
)
the information referred to in subparagraphs 1, 3, 5 to 9, 12 to 18 and 21 of the first paragraph of section 350.62R9;
(
2
)
the date, hour, minute and second of the time at which the individual referred to in subparagraph 2 of the first paragraph of section 350.62R14 sends to the Minister the information required by subparagraph
a
of subparagraph 1 or 2 of the second paragraph of section 350.62R13, as applicable, or by subparagraph ii of subparagraph
b
of subparagraph 1 or 2 of the second paragraph of that section, as applicable;
(
3
)
a sufficiently detailed description of the passenger transportation service;
(
4
)
in the case of a reproduced invoice, the information appearing on the invoice already provided to the recipient that is referred to in subparagraphs 2, 3, 5 and 8 and in subparagraphs 1, 3, 5 to 9, 12 to 14 and 16 to 18 of the first paragraph of section 350.62R9 as well as the information relating to the reproduced invoice that is referred to in subparagraphs 6 and 7 and in subparagraphs 15 and 21 of the first paragraph of section 350.62R9;
(
5
)
a transversal row of equal signs (=) immediately preceding the information referred to in subparagraphs 12 to 18 of the first paragraph of section 350.62R9, in subparagraphs 6 and 7, in subparagraph 21 of the first paragraph of section 350.62R9 and in subparagraph 8;
(
6
)
a two-dimensional QR barcode containing a hyperlink described in the fourth paragraph that, if the invoice is sent by technological means, must be followed by a clickable hyperlink containing the information described in that paragraph;
(
7
)
the date, hour, minute and second of the time at which the Minister processes the information referred to in subparagraph
a
of subparagraph 1 or 2 of the second paragraph of section 350.62R13, as applicable, or in subparagraph ii of subparagraph
b
of subparagraph 1 or 2 of the second paragraph of that section, as applicable, and sent by the sales recording system; and
(
8
)
a transversal row of equal signs (=) immediately following the information referred to in subparagraph 5, in subparagraphs 12 to 18 of the first paragraph of section 350.62R9, in subparagraphs 6 and 7 and in subparagraph 21 of the first paragraph of section 350.62R9.
For the purposes of subparagraph 2 of the first paragraph, Coordinated Universal Time (UTC- including daylight saving or standard time indicator) must be indicated if it corresponds to – 4h.
For the purposes of subparagraph 3 of the first paragraph, the description of a passenger transportation service is sufficiently detailed if it contains the following information:
(
1
)
the information referred to in subparagraphs 3 and 4 of the first paragraph of section 350.62R5;
(
2
)
the information referred to in subparagraphs 3 to 5 of the third paragraph of section 350.62R14; and
(
3
)
mention that the fare is set under the terms of an agreement entered into by the person with the recipient.
The hyperlink to which subparagraph 6 of the first paragraph refers must begin by “https://mev-web.ca?F=”, and be followed by the information referred to in subparagraph 27 of the first paragraph of section 350.62R3, in subparagraph 3 of the first paragraph of section 350.62R14, in subparagraphs 15 to 17, 13, 14 and 19 of the first paragraph of section 350.62R3, in subparagraph 4 of the first paragraph of section 350.62R14 but only as concerns the mention that a reproduced invoice is involved, and in subparagraphs 23 to 25 and 9 of the first paragraph of section 350.62R3; the information must appear concatenated in that order.
Despite the first paragraph, the information referred to in subparagraph 7 of the first paragraph and in subparagraph 21 of the first paragraph of section 350.62R9 need not be indicated on the invoice if, for a reason beyond the person’s control, the sales recording system cannot receive it, in which case the information missing on the invoice must be replaced by mention of the words “communication problem” and the information must be sent to the Minister within 48 hours after the time referred to in subparagraph 3 of the first paragraph of section 350.62R14.
The information referred to in subparagraph 5 of the first paragraph, in subparagraphs 12 to 18 of the first paragraph of section 350.62R9, in subparagraphs 6 and 7 of the first paragraph, in subparagraph 21 of the first paragraph of section 350.62R9 and in subparagraph 8 of the first paragraph must appear in that order on the invoice.
164-2021
O.C. 164-2021
,
s.
3
1
;
1448-2021
O.C. 1448-2021
,
s.
2
1
1
.
350.62R16
.
For the purposes of section 350.62 of the Act, a case where a person, during a particular period, makes a supply of a shared transportation service referred to in section 149 of the Act respecting remunerated passenger transportation by automobile (
chapter T-11.2
) or a supply of an adapted transportation service, is a prescribed case.
In the case described in the first paragraph, the following rules apply:
(
1
)
for the purposes of paragraph 1 of section 350.62 of the Act, the person must send to the Minister, immediately before the time at which the person provides an invoice to the recipient in accordance with subparagraph 2, the information referred to in section 350.62R17 in respect of all the supplies referred to in the first paragraph made by the person during the particular period; and
(
2
)
for the purposes of paragraph 2 of section 350.62 of the Act, the person must produce an invoice containing the information referred to in section 350.62R18 in respect of all the supplies referred to in the first paragraph made by the person during the particular period and provide the invoice to the recipient at the time the person requests payment of the consideration.
If, in connection with a particular transaction, information referred to in subparagraph 1 of the second paragraph is erroneous or incomplete, or such information was omitted, the following rules apply:
(
1
)
where the particular transaction relates to an original invoice produced, the person must, without delay after becoming aware of the information,
(
a
)
send the information required under subparagraph 9 of the first paragraph of section 350.62R3 and the information referred to in subparagraphs 3 and 6 of the first paragraph of section 350.62R17 that relates to the particular transaction and allows the Minister to identify it;
(
b
)
send the information required by subparagraph 1 of the second paragraph after making the necessary corrections; and
(
c
)
provide an invoice to the recipient containing the information referred to in section 350.62R18; and
(
2
)
where the particular transaction relates to a closing receipt produced,
(
a
)
the person must, without delay after becoming aware of the information,
i
.
send the information required under subparagraph 9 of the first paragraph of section 350.62R3 and the information referred to in subparagraphs 3 and 6 of the first paragraph of section 350.62R17 that relates to the particular transaction and allows the Minister to identify it;
ii
.
send the information required under subparagraphs 1, 4, 6, 11, 13, 14, 18, 19, 21, 23 and 26 of the first paragraph of section 350.62R3 and the information referred to in subparagraphs 2 and 4 to 9 of the first paragraph of section 350.62R17; the information must be identical to the information already sent at the time of the particular transaction; and
iii
.
send the information required under subparagraphs 2, 3, 5, 9, 22, 24, 25 and 27 to 33 of the first paragraph of section 350.62R3 and the information referred to in subparagraph 3 of the first paragraph of section 350.62R17 that relates to the new transaction after making the necessary corrections; and
(
b
)
the person must, immediately after the new transaction referred to in subparagraph
a
,
i
.
send the information required under subparagraph 9 of the first paragraph of section 350.62R3 and the information referred to in subparagraphs 3 and 6 of the first paragraph of section 350.62R17 that is required by subparagraphs ii and iii of subparagraph
a
and allows the Minister to identify the new transaction referred to in that subparagraph
a
;
ii
.
send the information required by subparagraph 1 of the second paragraph after making the necessary corrections; and
iii
.
provide an invoice to the recipient containing the information referred to in section 350.62R18.
For the purposes of subparagraph ii of subparagraph
a
of subparagraph 2 of the third paragraph, the amounts referred to in subparagraphs 6 to 9 of the first paragraph of section 350.62R17 must be expressed as negative amounts.
If, in connection with a particular transaction, information referred to in subparagraph
a
of subparagraph 21 of the first paragraph of section 350.62R3 was sent and information under subparagraph 26 of the first paragraph of that section subsequently becomes known, the person must, without delay after becoming aware of the information,
(
1
)
send the information required under subparagraph 9 of the first paragraph of section 350.62R3 and the information referred to in subparagraphs 3 and 6 of the first paragraph of section 350.62R17 that relates to the particular transaction and allows the Minister to identify it; and
(
2
)
send the information required by subparagraph 1 of the second paragraph.
Section 350.62R2, the second paragraph of section 350.62R3 and sections 350.62R8, 350.63R1 and 350.63R2 apply to this section, with the necessary modifications.
164-2021
O.C. 164-2021
,
s.
3
1
.
350.62R17
.
The information to which subparagraph 1 of the second paragraph of section 350.62R16 refers is the following:
(
1
)
the information required under subparagraphs 1 to 6, 9, 11, 13, 14, 18, 19 and 21 to 33 of the first paragraph of section 350.62R3;
(
2
)
the name of the individual who sends the information referred to in this section to the Minister;
(
3
)
the date, hour, minute, second and Coordinated Universal Time (UTC- including daylight saving or standard time indicator) at which the individual sends the information to the Minister;
(
4
)
in the case of a reproduced invoice or a duplicate, mention to that effect, and
(
a
)
the information relating to the initial transaction required under subparagraphs 2, 3 and 5 to 9 and subparagraphs 1, 4, 6, 9, 11, 13, 14, 18, 19, 21, 23 and 26 of the first paragraph of section 350.62R3; and
(
b
)
the information relating to the reproduced invoice or the duplicate required under subparagraphs 2, 3, 5, 22, 24, 25 and 27 to 33 of the first paragraph of section 350.62R3;
(
5
)
a sufficiently detailed description of all the shared transportation or adapted transportation services;
(
6
)
the total value of all consideration payable in respect of the supplies made during the particular period;
(
7
)
the tax under Subsection 1 of section 165 of the Excise Tax Act (R.S.C. 1985, c. E-15) computed on the total value of all consideration;
(
8
)
the tax computed on the total value of all consideration; and
(
9
)
the total amount for the supplies that consists of the tax, the tax under Subsection 1 of section 165 of the Excise Tax Act and the value of all consideration payable in respect of the supplies.
For the purposes of subparagraph 5 of the first paragraph, the description of all the transportation services is sufficiently detailed if it contains the following information:
(
1
)
the information referred to in subparagraphs 3 and 4 of the first paragraph of section 350.62R5;
(
2
)
mention that the transportation is adapted transportation or shared transportation;
(
3
)
(subparagraph revoked);
(
4
)
(subparagraph revoked);
(
5
)
the number of trips made during the particular period; and
(
6
)
the dates of the first and last trips made during the particular period.
164-2021
O.C. 164-2021
,
s.
3
1
;
90-2023
O.C. 90-2023
,
s.
1
1
.
350.62R18
.
For the purposes of subparagraph 2 of the second paragraph of section 350.62R16, the information an invoice must contain is the following:
(
1
)
the information referred to in subparagraphs 1, 3, 5, 7 to 9, 15 to 18 and 21 of the first paragraph of section 350.62R9;
(
2
)
the date, hour, minute and second of the time at which the individual referred to in subparagraph 2 of the first paragraph of section 350.62R17 sends the information required under subparagraph 1 of the second paragraph of section 350.62R16 to the Minister;
(
3
)
a sufficiently detailed description of all the shared transportation or adapted transportation services;
(
4
)
in the case of a reproduced invoice, the information appearing on the invoice already provided to the recipient that is referred to in subparagraphs 2, 3, 5 to 9 and 12 and in subparagraphs 1, 3, 5, 7 to 9 and 16 to 18 of the first paragraph of section 350.62R9 as well as the information relating to the reproduced invoice that is referred to in subparagraphs 10 and 11 and in subparagraphs 15 and 21 of the first paragraph of section 350.62R9;
(
5
)
a transversal row of equal signs (=) immediately preceding the information referred to in subparagraphs 7 to 9, in subparagraphs 15 to 18 of the first paragraph of section 350.62R9, in subparagraphs 10 and 11, in subparagraph 21 of the first paragraph of section 350.62R9 and in subparagraph 12;
(
6
)
the total value of all consideration payable in respect of the supplies made during the particular period;
(
7
)
the tax under Subsection 1 of section 165 of the Excise Tax Act (R.S.C. 1985, c. E-15) computed on the total value of all consideration;
(
8
)
the tax computed on the total value of all consideration;
(
9
)
the total amount for the supplies that consists of the tax, the tax under Subsection 1 of section 165 of the Excise Tax Act and the value of all consideration payable in respect of the supplies;
(
10
)
a two-dimensional QR barcode containing a hyperlink described in the fourth paragraph that, if the invoice is sent by technological means, must be followed by a clickable hyperlink containing the information described in that paragraph;
(
11
)
the date, hour, minute and second of the time at which the Minister processes the information required under subparagraph 1 of the second paragraph of section 350.62R16 and sent by the sales recording system; and
(
12
)
a transversal row of equal signs (=) immediately following the information referred to in subparagraphs 5 and 7 to 9, in subparagraphs 15 to 18 of the first paragraph of section 350.62R9, in subparagraphs 10 and 11 and in subparagraph 21 of the first paragraph of section 350.62R9.
For the purposes of subparagraph 2 of the first paragraph, Coordinated Universal Time (UTC- including daylight saving or standard time indicator) must be indicated if it corresponds to – 4h.
For the purposes of subparagraph 3 of the first paragraph, the description of all the transportation services is sufficiently detailed if it contains the information referred to in the second paragraph of section 350.62R17.
The hyperlink to which subparagraph 10 of the first paragraph refers must begin by “https://mev-web.ca?F=”, and be followed by the information referred to in subparagraph 27 of the first paragraph of section 350.62R3, in subparagraphs 3 and 7 to 9 of the first paragraph of section 350.62R17, in subparagraphs 13, 14 and 19 of the first paragraph of section 350.62R3, in subparagraph 4 of the first paragraph of section 350.62R17 but only as concerns the mention that a reproduced invoice is involved, and in subparagraphs 23 to 25 and 9 of the first paragraph of section 350.62R3; the information must appear concatenated in that order.
Despite the first paragraph, the information referred to in subparagraph 11 of the first paragraph and in subparagraph 21 of the first paragraph of section 350.62R9 need not be indicated on the invoice if, for a reason beyond the person’s control, the sales recording system cannot receive it, in which case the information missing on the invoice must be replaced by mention of the words “communication problem” and the information must be sent to the Minister within 48 hours after the time referred to in subparagraph 3 of the first paragraph of section 350.62R17.
The information referred to in subparagraphs 5 and 7 to 9 of the first paragraph, in subparagraphs 15 to 18 of the first paragraph of section 350.62R9, in subparagraphs 10 and 11 of the first paragraph, in subparagraph 21 of the first paragraph of section 350.62R9 and in subparagraph 12 of the first paragraph must appear in that order on the invoice.
164-2021
O.C. 164-2021
,
s.
3
1
;
1448-2021
O.C. 1448-2021
,
s.
3
1
1
.
350.63R1
.
For the purposes of the first paragraph of section 350.63 of the Act, the prescribed manner for a person engaged in a taxi business, or a person acting on that person’s behalf, to generate or send by technological means a reproduced invoice for another purpose is to use the sales recording system within the meaning assigned to that expression by section 350.62R1.
164-2021
O.C. 164-2021
,
s.
3
1
;
1448-2021
O.C. 1448-2021
,
s.
4
1
1
1
.
350.63R1.1
.
For the purposes of the first paragraph of section 350.63 of the Act, the prescribed information a document that is a reproduced invoice must contain is the following:
(
1
)
in the case of a reproduced invoice referred to in section 350.62R9, the information appearing on the invoice already provided to the recipient that is referred to in subparagraphs 1 to 9, 11 to 14, 16 to 18 and 22 of the first paragraph of section 350.62R9 as well as the information relating to the reproduced invoice that is referred to in subparagraphs 15 and 19 to 21 of that first paragraph;
(
2
)
in the case of a reproduced invoice referred to in section 350.62R13, the information appearing on the invoice already provided to the recipient that is referred to in subparagraphs 2, 3, 5 and 8 of the first paragraph of section 350.62R15 and in subparagraphs 1, 3, 5 to 9, 12 to 14 and 16 to 18 of the first paragraph of section 350.62R9 as well as the information relating to the reproduced invoice that is referred to in subparagraphs 6 and 7 of the first paragraph of section 350.62R15 and in subparagraphs 15 and 21 of the first paragraph of section 350.62R9;
(
3
)
in the case of a reproduced invoice referred to in section 350.62R16, the information appearing on the invoice already provided to the recipient that is referred to in subparagraphs 2, 3, 5 to 9 and 12 of the first paragraph of section 350.62R18 and in subparagraphs 1, 3, 5, 7 to 9 and 16 to 18 of the first paragraph of section 350.62R9 as well as the information relating to the reproduced invoice that is referred to in subparagraphs 10 and 11 of the first paragraph of section 350.62R18 and in subparagraphs 15 and 21 of the first paragraph of section 350.62R9; and
(
4
)
in the case of a duplicate, mention of the words “duplicate” and “do not give to customer”.
1448-2021
O.C. 1448-2021
,
s.
5
1
1
.
350.63R2
.
For the purposes of the second paragraph of section 350.63 of the Act, the prescribed cases in respect of which any other document may be provided to the recipient are the following:
(
1
)
where the invoice referred to in paragraph 2 of section 350.62 of the Act has already been provided to the recipient, the other document merely completes the invoice and contains a reference to the invoice provided;
(
2
)
where the purpose of the other document is to indicate payment of all or part of the consideration for a supply before the recipient is provided with the invoice referred to in paragraph 1; and
(
3
)
where the other document is the original of a written agreement relating to the supply of a passenger transportation service or a copy of the agreement.
164-2021
O.C. 164-2021
,
s.
3
1
.
350.68R1
.
A document referred to in the first paragraph of section 350.68 of the Act is displayed in the prescribed manner when the registration number shown on the document meets the following conditions:
(
1
)
it is in black type on a white background;
(
2
)
Arial typeface is used and the text, sized at least 48 points, is in bold;
(
3
)
the minimum type height is 12 millimeters and the minimum width is 5 millimeters for the number 1 and 8 millimeters in any other case; and
(
4
)
it is centered horizontally and arranged as follows:
(
a
)
on the first line, the first two digits are followed by a single space and the following eight digits are arranged in two four-digit groups separated by a single space, and
(
b
)
on the next line, the letters “TQ” are followed by the last four digits.
S.Q. 2021, c. 15, s. 19
.
350.69R1
.
The information that the person referred to in section 350.62 of the Act must enter in a document for the purposes of section 350.69 of the Act is the following:
(
1
)
the name under which the person carries on a taxi business, which must, if the person is a registrant within the meaning of the Act respecting the legal publicity of enterprises (
chapter P-44.1
), correspond to the name that is recorded in the enterprise register;
(
2
)
the registration number assigned to that person under section 415 or 415.0.6 of the Act;
(
3
)
the name of the driver of the vehicle used to supply services in the course of carrying on the person’s taxi business; and
(
4
)
the capacity in which the driver acts, namely as a business operator or on behalf of a business operator.
S.Q. 2021, c. 15, s. 19
.
350.70R1
.
The following information must be included in the report referred to in section 350.70 of the Act that must be displayed or sent by the driver of a vehicle used in the course of carrying on a taxi business or a copy of which must be provided by the driver:
(
1
)
the name under which the person referred to in section 350.62 of the Act carries on that business, which must, if the person is a registrant within the meaning of the Act respecting the legal publicity of enterprises (
chapter P-44.1
), correspond to the name that is recorded in the enterprise register;
(
2
)
the registration number assigned to that person under subsection 1 or 1.5 of section 241 of the Excise Tax Act (R.S.C. 1985, c. E-15);
(
3
)
the registration number assigned to that person under section 415 or 415.0.6 of the Act;
(
4
)
the name of the driver;
(
5
)
the number identifying the last transaction for which information was transmitted by the sales recording system used by the driver as well as the total amount for the supply that consists of the tax paid or payable, the goods and services tax paid or payable and the value of the consideration paid or payable in respect of the supply;
(
6
)
an indication that the last invoice was printed or sent by a technological means, or was both printed and sent by such a means;
(
7
)
if the invoice was sent by a technological means, either the first four characters of the recipient’s email address followed by six asterisks (“*”) or six asterisks (“*”) followed by the last four digits of the recipient’s telephone number;
(
8
)
the date, hour, minute and second, appearing on the invoice, at which the information referred to in paragraph 1 of section 350.62 of the Act was transmitted to the Minister;
(
9
)
the number assigned to the transaction that appears on the invoice;
(
10
)
the date, hour, minute and second at which the Minister processed that last transaction;
(
11
)
the driver’s sales summary beginning on 1 January of the year, which includes
(
a
)
an indication of the year concerned,
(
b
)
the total number of transactions,
(
c
)
the number of transactions corresponding to the production of a closing receipt,
(
d
)
the total value of all consideration paid or payable in respect of the supplies,
(
e
)
the total of the goods and services tax paid or payable in respect of the supplies,
(
f
)
the total of the tax paid or payable in respect of the supplies, and
(
g
)
the total amount for the supplies that consists of the tax paid or payable, the goods and services tax paid or payable and the value of all consideration paid or payable in respect of the supplies;
(
12
)
the unique identifier, assigned by the Minister, of the device referred to in section 350.70 of the Act;
(
13
)
the unique identifier, assigned by the Minister, of the sales recording system used;
(
14
)
the sales recording system’s version identifier that is assigned by the designer and that corresponds to the parent version update;
(
15
)
the date, hour, minute and second at which the driver connected to his user account;
(
16
)
the date, hour, minute and second of the production of the report;
(
17
)
a two-dimensional barcode (QR code format) that must include
(
a
)
the information provided for in subparagraphs 2, 3, 5 and 8, subparagraphs
b
to
g
of subparagraph 11 and subparagraphs 12 to 16,
(
b
)
the digital signature generated by the sales recording system in respect of the report, and
(
c
)
the digital fingerprint of the digital certificate assigned by the Minister.
For the purposes of the first paragraph,
“
goods and services tax paid or payable
”
means the tax that has become payable or, if it has not become payable, has been paid under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15);
“
sales recording system
”
means a device that includes software which the Minister certified beforehand and of which the version used is allowed by the Minister;
“
tax paid or payable
”
means the tax that has become payable or, if it has not become payable, has been paid.
S.Q. 2021, c. 15, s. 19
.
350.70R2
.
Despite section 350.70R1, the information provided for in subparagraphs 9 and 10 of the first paragraph of that section does not need to be provided if, for a reason beyond the driver’s control, the sales recording system was unable to receive that information when the last invoice was produced, in which case the missing information must be replaced by the mention “problème de communication”.
S.Q. 2021, c. 15, s. 19
.
USED SPECIFIED CORPOREAL MOVABLE PROPERTY
351R1
.
(Revoked).
O.C. 1607-92, s. 351R1
;
O.C. 1466-98, s. 4
.
REBATE TO A PERSON RESIDENT IN CANADA OUTSIDE QUÉBEC
352R1
.
(Revoked).
O.C. 1607-92, s. 352R1
;
321-2017
O.C. 321-2017
,
s.
12
1
.
352R2
.
For the purposes of the first paragraph of section 352 of the Act, the prescribed conditions are the following:
(
1
)
the property is acquired by the person for consumption, use or supply exclusively outside Québec;
(
2
)
if the person is a consumer of the property and the property is not a road vehicle, the person is resident in a province or territory mentioned in the first paragraph of section 352 of the Act into which the property was brought or shipped; and
(
3
)
the person pays all duties, fees and taxes, if any, imposed by the other province or territory to which paragraph 2 refers that are payable by the person in respect of the property.
O.C. 1607-92, s. 352R2
;
321-2017
O.C. 321-2017
,
s.
13
1
.
352R3
.
For the purposes of subparagraph 4 of the third paragraph of section 352 of the Act, the following are prescribed circumstances:
(
1
)
the rebate is substantiated by a receipt that includes tax of at least $5 and the person is otherwise eligible for a rebate of the tax under section 352 of the Act; and
(
2
)
the total of all amounts, each of which is an amount of a rebate to which the person is otherwise entitled under section 352 of the Act and in respect of which the rebate application is made, is at least $25.
O.C. 1607-92, s. 352R3
;
O.C. 1463-2001, s. 51
;
321-2017
O.C. 321-2017
,
s.
14
1
.
353.0.4R1
.
For the purposes of paragraph 4 of section 353.0.4 of the Act, the following are prescribed circumstances:
(
1
)
the rebate is substantiated by a receipt that includes tax of at least $5 and the person is otherwise eligible for a rebate of that tax under section 353.0.3 of the Act; and
(
2
)
the total of all amounts, each of which is an amount of a rebate for which the person is otherwise eligible under section 353.0.3 of the Act and in respect of which the rebate application is made, is at least $25.
O.C. 390-2012, s. 14
.
REBATE IN RESPECT OF SHORT-TERM ACCOMMODATION
354R1
.
(Revoked).
O.C. 1607-92, s. 354R1
;
O.C. 1635-96, s. 15
.
355R1
.
(Revoked).
O.C. 1607-92, s. 355R1
;
O.C. 1635-96, s. 15
.
355R2
.
(Revoked).
O.C. 1607-92, s. 355R2
;
O.C. 1635-96, s. 15
.
355R3
.
(Revoked).
O.C. 1607-92, s. 355R3
;
O.C. 1635-96, s. 15
.
355R4
.
(Revoked).
O.C. 1607-92, s. 355R4
;
O.C. 1635-96, s. 15
.
355R5
.
(Revoked).
O.C. 1607-92, s. 355R5
;
O.C. 1635-96, s. 15
.
355R6
.
(Revoked).
O.C. 1607-92, s. 355R6
;
O.C. 1635-96, s. 15
.
355R7
.
(Revoked).
O.C. 1607-92, s. 355R7
;
O.C. 1635-96, s. 15
.
355R8
.
(Revoked).
O.C. 1607-92, s. 355R8
;
O.C. 1635-96, s. 15
.
355R9
.
(Revoked).
O.C. 1607-92, s. 355R9
;
O.C. 1635-96, s. 15
.
TERMS AND CONDITIONS IN RESPECT OF AN APPLICATION FOR A REBATE
357R1
.
(Revoked).
O.C. 1607-92, s. 357R1
;
O.C. 1463-2001, s. 51
;
O.C. 1116-2007, s. 3
.
PRESCRIBED HYBRID VEHICLES
O.C. 1116-2007, s. 4
.
382.9R1
.
(Revoked).
O.C. 1116-2007, s. 4
;
1448-2021
O.C. 1448-2021
,
s.
6
1
.
PERCENTAGE OF GOVERNMENT FUNDING TO CERTAIN ORGANIZATIONS
383R1
.
For the purposes of this section and section 383R2, the expression:
“
consideration
”
, in respect of a supply, includes all amounts credited to the recipient of the supply in respect of a trade-in, within the meaning of section 54.1 of the Act, accepted in full or partial consideration for the supply or, if the supplier and the recipient are not dealing with each other at arm’s length at the time the supply is made and the amount credited to the recipient in respect of the trade-in exceeds the fair market value of the trade-in at the time ownership of it is transferred to the supplier, that fair market value;
“
government funding
”
of a person means:
(1) an amount of money, including a forgivable loan but not including any other loan or a refund, rebate or remission of, or credit in respect of, fees, duties or taxes imposed under any statute, that is readily ascertainable and is paid or payable to the person by a grantor:
(a)
for the purpose of financially assisting him in attaining his purposes and not as consideration for supplies made by him; or
(b)
as consideration for property or services that he makes available to other persons for their use or consumption, other than the grantor, individuals who are officers, employees, shareholders or members of the grantor, or persons related to the grantor or to such individuals, in a case where supplies of the property or services made by the person to such other persons are exempt supplies; and
(2) an amount of money paid or payable to the person by an intermediary organization that received the amount from a grantor, or by another organization that received the amount from an intermediary organization, where:
(a)
in the case of an amount that, after 30 June 1992, becomes payable or is paid to the person, the intermediary organization or the other organization, as the case may be, provides to the person, at the time of the payment, a certificate, in the form determined by the Minister attesting that the amount is government funding; and
(b)
the amount would be government funding of the person because of paragraph 1 if the amount were paid by the grantor directly to the person for the same purposes as it was paid to the person by the intermediary or the other organization, as the case may be, and if the reference to “grantor” in subparagraph
b
of paragraph 1 included a reference to that intermediary or other organization, as the case may be;
“
grantor
”
means:
(1) a government or a municipality, other than a corporation all or substantially all of whose activities are commercial activities or activities consisting in the supply of financial services or both;
(2) a corporation that is controlled by a government or by a municipality and one of the main purposes of which is to fund charitable or non-profit endeavours;
(3) a board, trust, commission or other body that is established by a government, municipality or corporation referred to in subparagraph 2 and one of the main purposes of which is to fund charitable or non-profit endeavours; and
(4) a band of Indians within the meaning of the Indian Act (R.S.C. 1985, c. I-5), the Cree-Naskapi (of Quebec) Act (S.C. 1984, c. 18) or any other statute of the Parliament of Canada;
“
municipality
”
has the meaning assigned by section 383 of the Act.
O.C. 1607-92, s. 383R1
;
O.C. 1463-2001, s. 21
;
O.C. 1149-2006, s. 3
;
321-2017
O.C. 321-2017
,
s.
15
1
1
.
383R2
.
For the purposes of the definition of the expression “percentage of government funding” provided for in section 383 of the Act, the prescribed manner consists in determining, in respect of a person for his fiscal year, the percentage that corresponds to the greater of the following percentages:
(
1
)
the percentage that is equal to:
(
a
)
for the person’s first fiscal year, zero;
(
b
)
for the person’s second fiscal year, the percentage that would be determined under subparagraph 2 and the second paragraph if all references therein to “the fiscal year” were replaced by references to “the person’s first fiscal year”; and
(
c
)
for any other fiscal year, the percentage that would be determined under subparagraph 2 and the second paragraph if all references therein to “the fiscal year” were replaced by references to “the person’s 2 immediately preceding fiscal years”; or
(
2
)
the percentage determined by the following formula:
[A/(A + B + C - D)] x 100.
For the purposes of that formula:
(
1
)
A is the amount, if any, by which the total of all amounts, each of which is identified in the annual financial statements of the person for the fiscal year as government funding received or receivable in the fiscal year, depending upon the accounting method used to determine his revenue or funding for the fiscal year, exceeds the total of all government funding that he repaid in the fiscal year or that became receivable before the fiscal year and is not received during the fiscal year;
(
2
)
B is the total of the following amounts:
(
a
)
monetary gifts, other than government funding, that the person receives in the fiscal year;
(
b
)
the total of all amounts each of which is the amount, if any, by which the fair market value, at the time of receipt, of a financial instrument received by the person in the fiscal year exceeds the consideration paid or payable by him, where that value can be readily determined at that time;
(
c
)
the amount, if any, by which the total referred to in subclause i exceeds the total referred to in subclause ii:
i
.
the total of all consideration that becomes due, or is paid without becoming due, in the fiscal year to the person for supplies made by the person, including consideration for a service, or for the use of property, that is provided by the person and to which section 29 of the Act applies, but not including any consideration for supplies of rights to participate in games of chance conducted by the person, supplies deemed under section 60 of the Act to have been made by the person, supplies by way of sale of immovables or capital property of the person, supplies of financial instruments, and supplies deemed under any of sections 209, 286 and 323.1 to 323.3 of the Act to have been made by the person or supplies by the person to which section 290 of the Act applies;
ii
.
the total of all amounts paid or credited to recipients in the fiscal year as a reduction in, or a rebate or refund of, all or part of the consideration for supplies that the person made to them;
(
d
)
the amount, if any, by which the total referred to in subclause i exceeds the total referred to in subclause ii:
i
.
the total of all amounts each of which is consideration that becomes due, or is paid without becoming due, to the person in the fiscal year for a supply of a right to participate in a game of chance conducted by the person or for a supply that he is deemed under section 60 of the Act to have made in the fiscal year in respect of a bet;
ii
.
the total of all amounts each of which is an amount of money paid or payable by the person as a prize or winnings in the game or in satisfaction of the bet, or is the consideration paid or payable by him for property or a service that is given as a prize or winnings in the game or in satisfaction of the bet;
(
3
)
C is the total of the following amounts:
(
a
)
all amounts each of which is an amount of money that is interest or dividends that the person receives in the fiscal year;
(
b
)
all amounts of money that are distributed in the fiscal year to the person by a trust, otherwise than as a distribution of capital, in respect of the person’s right as a beneficiary, within the meaning of the second paragraph of section 646 of the Taxation Act (chapter I-3), under the trust;
(
c
)
all amounts that become due, or are paid without becoming due, to the person in the fiscal year in respect of a debt security issued by him to one of the following persons, or a loan granted to him by one of the following persons, but excluding any amount in respect of a loan where the interest on the loan is payable at least annually and is calculated at a rate that would be reasonable, in the circumstances, if the loan had been made between persons dealing with each other at arm’s length;
i
.
another person with whom the person was not dealing at arms’s length at the time the loan was granted or the security was issued, as the case may be; or
ii
.
another person who is, agreed to become or ceased to be an officer, employee, shareholder, partner or member of the person;
(
d
)
all consideration that becomes due, or is paid without becoming due, to the person in the fiscal year for an equity security issued by him; and
(
e
)
all monetary contributions of capital that are received by the person in the fiscal year, other than government funding and amounts referred to in any of clauses
a
to
d
; and
(
4
)
D is the total of the following amounts:
(
a
)
25% of the total determined for B in this formula determined for the fiscal year; and
(
b
)
all amounts paid by the person in the fiscal year as repayments of amounts that are included in the total for B or C for the fiscal year, or would be so included if the person had received them in the fiscal year.
O.C. 1607-92, s. 383R2
;
O.C. 1463-2001, s. 22
.
383R3
.
For the purposes of the formula appearing in subparagraph 2 of the first paragraph of section 383R2, where the denominator of the fraction is nil or a negative amount, it shall be deemed to be equal to 1 where the numerator is nil, and in any other case, it shall be deemed to be equal to the numerator.
O.C. 1607-92, s. 383R3
.
PRESCRIBED GOVERNMENT ORGANIZATION
O.C. 1149-2006, s. 4
.
383R4
.
For the purposes of the definition of “non-profit organization” in section 383 of the Act, a prescribed government organization is
(
1
)
an organization referred to in section 2.1 of the Public Service Body Rebate (GST/HST) Regulations (SOR/91-37); or
(
2
)
a mandatary of the Gouvernement du Québec, except an entity listed in Schedule III and a government department, that would be a non-profit organization within the meaning of section 1 of the Act if the definition of that expression were read without reference to “a government”.
O.C. 1149-2006, s. 4
;
O.C. 1116-2007, s. 9
;
O.C. 66-2016, s. 2
.
REBATE TO PUBLIC SERVICE BODIES
386R1
.
For the purposes of section 386 of the Act, the property and services listed in sections 386R2 to 386R9.1 are prescribed property and services for determining the rebate payable to a person referred to as “the person” in those sections.
O.C. 1607-92, s. 386R1
;
O.C. 1108-95, s. 6
;
O.C. 1635-96, s. 16
;
321-2017
O.C. 321-2017
,
s.
16
1
.
386R2
.
Property or services that are primarily for consumption, use or supply by the person in the course of making supplies of a residential complex or a residential unit by way of lease, licence or similar arrangement, other than supplies of short-term accommodation and supplies that are exempt supplies by reason of paragraph 2 of section 98 or section 99 of the Act are prescribed property or services, where:
(
1
)
in the case of property or services primarily for consumption, use or supply in the course of making supplies of residential units in a multiple unit residential complex that contains more than 2 residential units that is owned by the person or has been supplied to him by way of lease, licence or similar arrangement, all or substantially all of the residential units in the complex are supplied for the purpose of being occupied otherwise than exclusively by the following persons:
(
a
)
seniors;
(
b
)
youths;
(
c
)
students;
(
d
)
persons with a disability, persons in distress or other persons in need of assistance;
(
e
)
individuals whose means or income is such that they are eligible as lessees or are entitled to reduced lease payments;
(
f
)
individuals for whom solely a public sector body pays consideration for the supplies of accommodation and who either pay no consideration for those supplies or pay consideration that is significantly less than the consideration that they could reasonably be expected to pay for comparable supplies made by a person in the business of making such supplies for the purpose of earning a profit; or
(
g
)
any combination of persons described in subparagraphs
a
to
f
;
(
2
)
in any other case, the principal purpose of the person in carrying on the activity of supplying the complex or unit is not that of providing accommodation for persons referred to in any of subparagraphs
a
to
f
of paragraph 1.
O.C. 1607-92, s. 386R2
;
O.C. 1463-2001, s. 23
.
386R3
.
Property or a service that is primarily for consumption, use or supply by the person in the course of making a supply of a parking space referred to in section 101.1 of the Act for a particular period, if the supply is incidental to the use of land, a residential complex or a residential unit and property and services for use by the person primarily in the course of making supplies by way of lease, licence or similar arrangement of the land, residential complex or residential unit during the particular period are prescribed property or services because of section 386R2, is a prescribed property or service.
O.C. 1607-92, s. 386R3
;
O.C. 1463-2001, s. 24
.
386R4
.
Property or services that are primarily for consumption, use or supply by the person in the course of making the following supplies are prescribed property or services:
(
1
)
supplies of land, a building or a part of a building to a person other than a public sector body, where the supplies are exempt supplies by reason of section 99 of the Act; and
(
2
)
exempt supplies of parking spaces, where those supplies are incidental to the use of the land, building or part of a building.
O.C. 1607-92, s. 386R4
.
386R5
.
Property or services that are primarily for consumption, use or supply by the person in the course of making the following supplies are prescribed property or services:
(
1
)
supplies of land, a building or a part of a building to a public sector body for a period, where the supplies are exempt supplies by reason of section 99 of the Act and where the property or services would be prescribed property or services by reason of section 386R2 if the supplies of the land, building or part of a building made by the body during that period were made by the person; and
(
2
)
exempt supplies of parking spaces, where those supplies are incidental to the use of the land, building or part of a building.
O.C. 1607-92, s. 386R5
.
386R5.1
.
Excisable goods that are acquired by a person for the purpose of making a supply of the excisable goods for consideration that is not included as part of the consideration for a meal supplied together with the excisable goods are prescribed property, except where tax is payable in respect of the supply by the person of the excisable goods.
O.C. 1466-98, s. 5
;
S.Q. 2019, c .14, s. 658
.
386R6
.
A membership in a club the main purpose of which is to provide dining, recreational or sporting facilities is prescribed property.
O.C. 1607-92, s. 386R6
.
386R7
.
Property or services that are acquired or brought into Québec by the person exclusively for the personal consumption, use or enjoyment — in this section referred to as the “benefit” — of a particular individual who is, agreed to become or ceased to be an officer, employee or member of the person, or of another individual related to the particular individual, are prescribed property or services, except where, as the case may be:
(
1
)
the person supplies the property or services to the particular individual or the other individual for consideration that becomes due in the year in which the property or services were acquired or brought into Québec by the person and that is equal to the fair market value of the property or services at the time the consideration becomes due and tax is payable in respect of the supply; or
(
2
)
if no amount were payable by the particular individual for the benefit, no amount in respect of the benefit would be included in computing the income of the particular individual under sections 34 to 47.17 of the Taxation Act (chapter I-3) for the purposes of that Act.
O.C. 1607-92, s. 386R7
.
386R8
.
Property or a service that is supplied to another person is a prescribed property or service if
(
1
)
an amount is required under section 37, 41, 41.1.1, 41.1.2 or 111 of the Taxation Act (chapter I-3) to be included in computing the income of the other person for the purposes of that Act; and
(
2
)
section 290 of the Act does not apply to the supply or the section does apply to the supply but no tax is payable in respect of it.
O.C. 1607-92, s. 386R8
;
O.C. 1463-2001, s. 25
.
386R9
.
(Revoked).
O.C. 1607-92, s. 386R9
;
O.C. 1463-2001, s. 26
.
386R9.1
.
Property or a service that is deemed under section 346 of the Act to be acquired or brought into Québec by the person acting as the operator, within the meaning of that section, of a joint venture in respect of which an election under that section is in effect, if any of the co-venturers, within the meaning of that section, of the joint venture would not be entitled to claim a rebate under subdivision 5 of Division I of Chapter VII of Title I of the Act in respect of the property or service if it were otherwise acquired or brought into Québec for the same purpose as that for which it is acquired or brought into Québec by the person on behalf of the co-venturer and if tax were payable by the co-venturer in respect of the property or service, is a prescribed property or service.
O.C. 1463-2001, s. 27
;
O.C. 1149-2006, s. 5
;
321-2017
O.C. 321-2017
,
s.
17
1
.
386R9.2
.
(Revoked).
O.C. 1463-2001, s. 27
;
321-2017
O.C. 321-2017
,
s.
18
1
.
386R10
.
Section 386R2 applies, with the necessary modifications, in respect of property or services for consumption, use or supply in the course of making a supply of land referred to in section 100 of the Act as if the land were a residential complex.
O.C. 1607-92, s. 386R10
.
386R11
.
(Revoked).
O.C. 1108-95, s. 7
;
O.C. 1635-96, s. 17
.
386R12
.
(Revoked).
O.C. 1108-95, s. 7
;
O.C. 1635-96, s. 17
.
386R13
.
(Revoked).
O.C. 1108-95, s. 7
;
O.C. 1635-96, s. 17
.
386R14
.
(Revoked).
O.C. 1108-95, s. 7
;
O.C. 1635-96, s. 17
.
386R15
.
(Revoked).
O.C. 1108-95, s. 7
;
O.C. 1635-96, s. 17
.
386R16
.
(Revoked).
O.C. 1108-95, s. 7
;
O.C. 1635-96, s. 17
.
386R17
.
(Revoked).
O.C. 1108-95, s. 7
;
O.C. 1635-96, s. 17
.
386.1.1R1
.
For the purposes of section 386.1.1 of the Act, property and services listed in sections 386R2 to 386R9.1 are prescribed property and services for determining the rebate payable to a person referred to as “the person” in those sections.
321-2017
O.C. 321-2017
,
s.
19
1
.
COMPENSATION TO MUNICIPALITIES
O.C. 1108-95, s. 7
;
O.C. 1470-2002, s. 9
.
388.1R1
.
For the purposes of section 388.1 of the Act, the municipalities listed in Schedule II.1 and the municipalities resulting from an amalgamation of municipalities including a municipality referred to in that Schedule or having annexed the entire territory of a municipality referred to in that Schedule under the Act respecting municipal territorial organization (chapter O-9) are prescribed municipalities.
O.C. 1108-95, s. 7
.
388.1R2
.
For the purposes of section 388.1 of the Act, the prescribed time is a time not later than 31 December for 1992 and the prescribed time is 30 June for each year from 1993 to 1996.
O.C. 1108-95, s. 7
.
388.1R3
.
For the purposes of section 388.1 of the Act, the prescribed amount is:
(
1
)
in the case of a municipality referred to in Schedule II.1, the amount provided for in that Schedule for that municipality; or
(
2
)
in the case of a municipality resulting from an amalgamation of municipalities or having annexed the entire territory of another municipality under the Act respecting municipal territorial organization (chapter O-9), the amount constituted by the sum of the amounts provided for in Schedule II.1 for each of the municipalities referred to in that Schedule that is a party to the amalgamation or annexation.
O.C. 1108-95, s. 7
.
388.2R1
.
For the purposes of section 388.2 of the Act, the prescribed amount is:
(
1
)
for Ville de Laval, $2,000,000 in respect of the year 2001, $4,000,000 in respect of the year 2002, $6,500,000 in respect of the year 2003 and $4,227,979.95 in respect of the year 2015;
(
2
)
for Ville de Montréal, $31,900,000 in respect of the year 2001 and $23,007,038.61 in respect of the year 2015; and
(
3
)
for Ville de Québec, $6,700,000 in respect of the year 2001 and $4,832,199.33 in respect of the year 2015.
O.C. 1470-2002, s. 10
;
321-2017
O.C. 321-2017
,
s.
20
1
.
388.4R1
.
For the purposes of section 388.4 of the Act, the municipalities referred to in the Agreement on a new fiscal and financial partnership with the municipalities, entered into on 27 April 2006, and the Northern villages and the Kativik Regional Government established under the Act respecting Northern villages and the Kativik Regional Government (chapter V-6.1), as listed in Schedule II.1.1, are prescribed municipalities.
O.C. 1162-2007, s. 1
.
388.4R2
.
For the purposes of section 388.4 of the Act, the prescribed time is, for each of the years 2007 to 2013, on or before 31 March of the following year.
O.C. 1162-2007, s. 1
.
388.4R3
.
For the purposes of section 388.4 of the Act, the prescribed amount for each of the municipalities referred to in section 388.4R1 is the amount determined in the Agreement on a new fiscal and financial partnership with the municipalities by the Ministère des Affaires municipales, des Régions et de l’Occupation du territoire and provided for in Schedule II.1.1 for each of the municipalities.
O.C. 1162-2007, s. 1
.
STREAMLINED METHOD FOR DETERMINING CERTAIN REBATES
O.C. 1463-2001, s. 28
.
389R1
.
For the purposes of section 389 of the Act, the person referred to in section 389R8 is a prescribed person and the rules in sections 389R2 to 389R11 are prescribed rules.
O.C. 1463-2001, s. 28
.
389R1.1
.
For the purposes of sections 389R2 to 389R11,
“
charity
”
has the meaning assigned by section 383 of the Act; and
“
consideration
”
has the meaning assigned by section 383R1.
321-2017
O.C. 321-2017
,
s.
21
1
.
389R2
.
For the purposes of sections 389R8 and 389R9, the threshold amount for a particular fiscal year of a person is equal to the total of
(
1
)
the amount determined by the formula
A x 365/B; and
(
2
)
the total of all amounts each of which is an amount in respect of an associate of the person who was associated with the person at the end of the fiscal year of the associate that is the last fiscal year of the associate ending in the fiscal year immediately preceding the particular fiscal year of the person, determined by the formula
C x 365/D.
In applying the formulas provided for in the first paragraph,
(
1
)
A is the total of all consideration, other than consideration referred to in section 75.2 of the Act that is attributable to goodwill of a business, for taxable supplies, other than supplies of financial services and supplies by way of sale of immovables that are capital property of the person, made by the person that became due, or was paid without having become due, to the person in the fiscal year immediately preceding the particular fiscal year of the person;
(
2
)
B is the number of days in the fiscal year immediately preceding the particular fiscal year;
(
3
)
C is the total of all consideration, other than consideration referred to in section 75.2 of the Act that is attributable to goodwill of a business, for taxable supplies, other than supplies of financial services and supplies by way of sale of immovables that are capital property of the associate, made by the associate that became due, or was paid without having become due, to the associate in the fiscal year of the associate; and
(
4
)
D is the number of days in the fiscal year of the associate.
O.C. 1463-2001, s. 28
.
389R3
.
For the purposes of sections 389R8 and 389R9, the threshold amount for a particular fiscal quarter in a particular fiscal year of a person is equal to the total of
(
1
)
all consideration, other than consideration referred to in section 75.2 of the Act that is attributable to goodwill of a business, for taxable supplies, other than supplies of financial services and supplies by way of sale of immovables that are capital property of the person, made by the person that became due, or was paid without having become due, to the person in the fiscal quarters ending in the particular fiscal year immediately preceding the particular fiscal quarter of the particular fiscal year; and
(
2
)
all amounts each of which is an amount in respect of an associate of the person who was associated with the person at the beginning of the particular fiscal quarter and is equal to the total of all consideration, other than consideration referred to in section 75.2 of the Act that is attributable to the goodwill of a business, for taxable supplies, other than supplies of financial services and supplies by way of sale of immovables that are capital property of the associate, made by the associate that became due, or was paid without having become due, to the associate in the fiscal quarters of the associate that end in the particular fiscal year before the beginning of the particular fiscal quarter.
O.C. 1463-2001, s. 28
.
389R4
.
For the purposes of sections 389R2 and 389R3, if consideration, or a part of it, for a taxable supply, other than a supply by way of sale of an immovable, made by a person in the course of activities engaged in by the person in a division or branch of the person becomes due, or is paid without having become due, to the person at a time when the division or branch is a small supplier division, within the meaning of section 337.2 of the Act, that consideration or part of it, as the case may be, is deemed not to be consideration for a taxable supply.
O.C. 1463-2001, s. 28
.
389R5
.
For the purposes of sections 389R8 and 389R9, the purchase threshold for a fiscal year of a person is equal to the total of all amounts each of which is
(
1
)
an amount that became due, or was paid without having become due, by the person in the preceding fiscal year for a taxable supply, other than a zero-rated supply, of property or a service that was acquired in Québec by the person or was acquired outside Québec by the person and brought into Québec by the person; and
(
2
)
either
(
a
)
included in determining the cost to the person of the property or service for the purposes of the Taxation Act (chapter I-3), or
(
b
)
tax payable by the person in respect of the acquisition or bringing into Québec of the property or service.
O.C. 1463-2001, s. 28
.
389R6
.
If property or a service is acquired by a person for consumption, use or supply in the course of activities engaged in by the person in a division or branch of the person and, at a time when the division or branch is a small supplier division, within the meaning of section 337.2 of the Act, an amount becomes due, or is paid without having become due, by the person for the supply of the property or service, the amount shall not be included in determining the purchase threshold under section 389R5 for any fiscal year of the person.
O.C. 1463-2001, s. 28
.
389R7
.
For the purposes of sections 389R1 to 389R11, if, under section 86, 89 or 90 of the Act, tax in respect of a supply of property or a service becomes payable by a person on a particular day, the consideration on which that tax is calculated is deemed to have become due on that day.
O.C. 1463-2001, s. 28
.
389R8
.
For the purposes of section 389 of the Act, a person is a prescribed person on the first day of a claim period of the person where
(
1
)
the threshold amount for the person’s fiscal year that includes the claim period does not exceed $1,000,000;
(
2
)
if the person’s fiscal quarter that includes the claim period is not the first fiscal quarter in the fiscal year, the threshold amount for the fiscal quarter does not exceed $1,000,000;
(
3
)
the purchase threshold for the fiscal year does not exceed $4,000,000; and
(
4
)
it is reasonable to expect at the beginning of the claim period that the purchase threshold for the person’s next fiscal year will not exceed $4,000,000.
O.C. 1463-2001, s. 28
;
O.C. 701-2013, s. 25
.
389R9
.
For the purposes of section 389 of the Act, a person ceases to be a prescribed person at the earliest of
(
1
)
if the threshold amount for a fiscal year of the person exceeds $1,000,000, the end of the first fiscal quarter in that fiscal year;
(
2
)
if the threshold amount for the second or third fiscal quarter in a fiscal year of the person exceeds $1,000,000, the end of the first fiscal quarter in that fiscal year for which the threshold amount exceeds $1,000,000; and
(
3
)
if the purchase threshold for a fiscal year of the person exceeds $4,000,000, the end of the first fiscal quarter in that fiscal year.
O.C. 1463-2001, s. 28
;
O.C. 701-2013, s. 26
.
389R10
.
For the purpose of determining in accordance with sections 389R1 to 389R9 the amount of a rebate under subdivision 5 of Division I of Chapter VII of Title I of the Act in respect of property or a service for a particular claim period of a particular person, the amount of tax under section 16 or 17 of the Act, as the case may be, that became payable, or was paid without having become payable, by the particular person during the particular claim period in respect of the supply or bringing into Québec of the property or service is deemed to be equal to the amount determined by the formula
A x B.
In applying the formula provided for in the first paragraph,
(
1
)
A is the tax fraction; and
(
2
)
B is the total of all amounts each of which is
(
a
)
the consideration that became due, or was paid without having become due, by the particular person during the period in respect of the supply of the property or service to the particular person,
(
b
)
the tax under section 16 or 17 of the Act that became payable, or was paid without having become payable, by the particular person during the period in respect of the supply or bringing into Québec of the property or service,
(
c
)
in the case of corporeal movable property that was brought into Québec by the particular person, the amount of a duty or tax imposed in respect of the property under the Excise Tax Act (R.S.C. 1985, c. E-15), other than Part IX, the Customs Act (R.S.C. 1985, c. 1, (2nd Supplement)), the Special Import Measures Act (R.S.C. 1985, c. S-15) or any other law relating to customs that became due, or was paid without having become due, by the particular person during the period,
(
c.
1
)
the tax imposed in respect of the property or service under Part IX of the Excise Tax Act that became due or was paid without having become due by the particular person during the period,
(
d
)
a reasonable gratuity paid by the particular person during the period in connection with the supply, or
(
e
)
interest, a penalty or other amount paid by the particular person during the period if it was charged to the particular person by the supplier of the property or service because an amount of consideration, or an amount of a duty or tax referred to in subparagraph
c
or
c
.1, that was payable in respect of the supply or bringing into Québec, was overdue.
However, this section applies only if
(
1
)
the movable property or service is supplied in Québec to the particular person by another person or the corporeal movable property is supplied outside Québec to the particular person by another person and brought into Québec by the particular person; and
(
2
)
the particular person is entitled to claim a rebate under subdivision 5 of Division I of Chapter VII of Title I of the Act in respect of the property or service for any claim period of the particular person.
O.C. 1463-2001, s. 28
;
O.C. 1149-2006, s. 6
;
O.C. 701-2013, s. 27
;
321-2017
O.C. 321-2017
,
s.
22
1
.
389R11
.
For the purpose of determining in accordance with sections 389R1 to 389R9 the amount of a rebate under subdivision 5 of Division I of Chapter VII of Title I of the Act payable to a partnership, employer, charity or public institution in respect of property or a service acquired or brought into Québec by a member of the partnership, an employee of the employer, or a volunteer who has given services to the charity or public institution and in respect of which the member, employee or volunteer was liable to pay tax under section 16 or 17 of the Act, the amount of that tax is deemed, for the purpose of applying sections 212 and 212.1 of the Act, to be equal to the amount that would be determined under section 389R10 if that section applied to the acquisition or bringing into Québec by the member, employee or volunteer.
O.C. 1463-2001, s. 28
;
O.C. 1149-2006, s. 7
;
321-2017
O.C. 321-2017
,
s.
23
1
.
PRESCRIBED MANDATARIES
O.C. 701-2013, s. 28
.
399.1R1
.
For the purposes of section 399.1 of the Act, an entity listed in Schedule III is a prescribed mandatary.
O.C. 701-2013, s. 28
.
MOTOR VEHICLES SHIPPED OUT OF QUÉBEC
O.C. 1470-2002, s. 11
.
402.12R1
.
For the purposes of section 402.12 of the Act, the following terms and conditions are the prescribed terms and conditions:
(
1
)
a person who is entitled to a rebate shall file a return signed by the mandatary indicating that the mandatary acted on that person’s behalf for the acquisition of the motor vehicle;
(
2
)
the motor vehicle shall have been registered in the name of the mandatary and of the person entitled to the rebate;
(
3
)
other than the persons indicated paragraph 2, only the supplier can have registered the vehicle in his name before the vehicle is shipped out of Québec;
(
4
)
the motor vehicle’s registration shall have been cancelled within 15 days of the vehicle’s delivery to the mandatary;
(
5
)
before the motor vehicle is shipped out of Québec, the motor vehicle shall not have been the object of a supply other than that between the supplier, the mandatary and the person entitled to the rebate;
(
6
)
the application for a rebate shall be accompanied by the original of the following documents:
(
a
)
the purchase contract for each vehicle;
(
b
)
proof of payment of the tax;
(
c
)
the document provided by the Société de l’assurance automobile du Québec confirming the cancellation of the vehicle’s registration within 15 days of the vehicle’s delivery to the mandatary and that bears the indication “Cancellation of registration of vehicle licensed elsewhere”;
(
d
)
where the motor vehicle is exported outside Canada, a customs document proving that the vehicle was exported or, where the vehicle is shipped out of Québec but within Canada, a document from the carrier confirming that the motor vehicle was shipped out of Québec;
(
7
)
the person shall not file more than 1 application per month.
O.C. 1470-2002, s. 11
.
REBATE TO AN INVESTMENT PLAN OR A SEGREGATED FUND OF AN INSURER
320-2017
O.C. 320-2017
,
s.
3
1
.
402.23R1
.
For the purposes of section 402.23 of the Act, the rebate to which a listed financial institution is entitled is equal to,
(
1
)
if the listed financial institution is a provincial stratified investment plan, the aggregate of all amounts each of which is an amount determined for a provincial series of the investment plan by the formula
(A − B) × C;
