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EZ107-060001/001/VAN to EZ107-060001/006/VAN
Desktop and Network Printers   including Accessories, Supplies and Services

B.17 T1204 - Invoicing Instructions

(a) Pursuant to paragraph 221(1)(d) of the Income Tax Act, payments made by departments and agencies to contractors under applicable services contracts (including contracts involving a mix of goods and services) must be reported on a T1204 Government Service Contract Payments slip.

(b) To enable departments and agencies to comply with this requirement, the Contractor must provide the information listed below with its first invoice. Where the required information includes a Social Insurance Number (SIN), the information should be provided in a separate envelope marked "PROTECTED" and attached to the invoice:

(i) the legal name of the business entity or sole proprietorship, as applicable, i.e. the legal name associated with the Business Number (BN) or Social Insurance Number (SIN), as well as the address and the postal code;

(ii) the legal nature of the Contractor, i.e., corporation, partnership, sole proprietorship, or joint venture;

(iii) the BN if the Contractor is a corporation or partnership; the SIN if the entity is a sole proprietorship; provided, however, that:

(A) if the Contractor is a partnership and does not have a BN, then the partner who has signed the contract must provide its SIN;

(B) if the Contractor is a joint venture, then the BN of all contractors comprising the joint venture that will receive payment (SIN for applicable contractor(s) without a BN);

(vi) the following certification signed by the Contractor or an authorized officer:

"I certify that I have examined the information provided by the Contractor regarding its legal nature, legal name, and Canada Revenue Agency identifier, as applicable, and that it is correct and complete, and fully discloses the identification of this Contractor."