Consolidated Statutes and Regulations
Consolidated Statutes
Consolidated Regulations
Annual Statutes and Regulations
Annual Statutes
Annual Regulations
Additional information
Québec Official Publisher
What’s new?
Information note
Policy of the Minister of Justice
Laws: Amendments
Laws: Provisions not in force
Laws: Provisions brought into force
Annual Statutes: PDF versions since 1996
Regulations: Amendments
Annual Regulations: PDF versions since 1996
Court Decisions
T-0.1 - Act respecting the Québec sales tax
Section 350.59
Disposition versions
350.59. In any proceedings respecting an offence under section 60.3 of the Tax Administration Act (chapter A-6.002), when it refers to section 350.53, an offence under section 60.4 of the Tax Administration Act, when it refers to any of sections 350.51, 350.51.1, 350.55, 350.56 and 350.56.1, an offence under section 61.0.0.1 of the Tax Administration Act, when it refers to section 350.52 or 350.52.1, or an offence under section 485.3, when it refers to section 425.1.1, an affidavit of an employee of the Agence du revenu du Québec attesting that the employee had knowledge that an invoice was provided to the recipient by an operator of an establishment providing restaurant services referred to in section 350.51, by a person referred to in section 350.51.1 or by a person acting on their behalf, is proof, in the absence of any proof to the contrary, that the invoice was prepared and provided by the operator or by such a person and that the amount shown in the invoice as being the consideration corresponds to the consideration received by the operator from the recipient for a supply.
350.59. In any proceedings respecting an offence under section 60.3 of the Tax Administration Act (chapter A-6.002), when it refers to section 350.53, an offence under section 60.4 of the Tax Administration Act, when it refers to any of sections 350.51, 350.55 and 350.56, an offence under section 61.0.0.1 of the Tax Administration Act, when it refers to section 350.52, or an offence under section 485.3, when it refers to section 425.1.1, an affidavit of an employee of the Agence du revenu du Québec attesting that the employee had knowledge that an invoice was provided to the recipient by an operator of an establishment providing restaurant services referred to in section 350.51 or by a person acting on the operator’s behalf, is proof, in the absence of any proof to the contrary, that the invoice was prepared and provided by the operator or the person acting on the operator’s behalf and that the amount shown in the invoice as being the consideration corresponds to the consideration received from the recipient for the supply of a meal.
From 21 April 2015, sections 350.58 and 350.59 of the Act respecting the Québec sales tax are to be read with reference to section 350.56.1 of that Act as provided by section 155 of chapter 8 of the statutes of 2015. (2015, c. 8, s. 375, par. 7).
Section 350.59 of this Act will be replaced by section 155 of chapter 8 of the statutes of 2015 which will come into force on 1 February 2016 or any earlier date set in accordance with paragraph 7 of section 375 of chapter 8 of the statutes of 2015.
350.59. In any proceedings respecting an offence under section 60.3 of the Tax Administration Act (chapter A-6.002), when it refers to section 350.53, an offence under section 60.4 of the Tax Administration Act, when it refers to any of sections 350.51, 350.55 and 350.56, an offence under section 61.0.0.1 of the Tax Administration Act, when it refers to section 350.52, or an offence under section 485.3, when it refers to section 425.1.1, an affidavit of an employee of the Agence du revenu du Québec attesting that the employee had knowledge that an invoice was provided to the recipient by an operator of an establishment providing restaurant services referred to in section 350.51 or by a person acting on the operator’s behalf, is proof, in the absence of any proof to the contrary, that the invoice was prepared and provided by the registrant or the person acting on the operator’s behalf and that the amount shown in the invoice as being the consideration corresponds to the consideration received from the recipient for the supply of a meal.
350.59. In any proceedings respecting an offence under section 60.3 of the Act respecting the Ministère du Revenu (chapter M-31), when it refers to section 350.53, an offence under section 60.4 of the Act respecting the Ministère du Revenu, when it refers to any of sections 350.51, 350.55 and 350.56, an offence under section 61.0.0.1 of the Act respecting the Ministère du Revenu, when it refers to section 350.52, or an offence under section 485.3, when it refers to section 425.1.1, an affidavit of a public servant of the Ministère du Revenu attesting that the public servant had knowledge that an invoice was provided to the recipient by an operator of an establishment providing restaurant services referred to in section 350.51 or by a person acting on the operator’s behalf, is proof, in the absence of any proof to the contrary, that the invoice was prepared and provided by the registrant or the person acting on the operator’s behalf and that the amount shown in the invoice as being the consideration corresponds to the consideration received from the recipient for the supply of a meal.
