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

Section 350.51.1r2 Disposition versions

2017-04-12

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; O.C. 321-2017, s. 11.

2016-02-01

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 241(1) of the Excise Tax Act (R.S.C. 1985, c. E-15);

(4)  the registration number assigned to the person pursuant to section 415 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.