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 425.1.1
Disposition versions

Full text
425.1.1. Despite the first paragraph of section 425, a registrant who makes a supply referred to in any of sections 350.51, 350.51.1, 350.60.4, 350.60.5 and 350.62 shall show on the invoice referred to in any of those sections and that the registrant is required to provide to the recipient the consideration paid or payable by the recipient for the supply as well as the tax payable in respect of the supply in such a way that the amount of the tax is shown clearly and separately from the tax provided for in Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15).
2010, c. 5, s. 243; 2015, c. 8, s. 156; 2021, c. 18, s. 198; 2023, c. 10, s. 8.
425.1.1. Despite the first paragraph of section 425, a registrant who makes a supply referred to in any of sections 350.51, 350.51.1 and 350.62 shall show on the invoice referred to in any of those sections and that the registrant is required to provide to the recipient the consideration paid or payable by the recipient for the supply as well as the tax payable in respect of the supply in such a way that the amount of the tax is shown clearly and separately from the tax provided for in Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15).
2010, c. 5, s. 243; 2015, c. 8, s. 156; 2021, c. 18, s. 198.
425.1.1. Despite the first paragraph of section 425, a registrant who makes a taxable supply referred to in section 350.51 or 350.51.1, other than a zero-rated supply, shall show on the invoice referred to in either of those sections and that the registrant is required to provide to the recipient the consideration paid or payable by the recipient for the supply as well as the tax payable in respect of the supply in such a way that the amount of the tax is shown clearly and separately from the tax under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15).
2010, c. 5, s. 243; 2015, c. 8, s. 156.
425.1.1. Despite the first paragraph of section 425, a registrant who makes a taxable supply of a meal, other than a zero-rated supply, shall show on the invoice referred to in section 350.51 and that the registrant is required to provide to the recipient the consideration paid or payable by the recipient for the supply as well as the tax payable in respect of the supply in such a way that the amount of the tax is shown clearly and separately from the tax under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15).
2010, c. 5, s. 243.
Section 425.1.1 of this Act will be amended by section 156 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.
© Gouvernement du Québec