Mandatory Billing in the Restaurant Sector

The Québec government is engaged in a fight against tax evasion.

The government's objective in the restaurant sector is to reduce tax losses by ensuring that the taxes paid by customers are actually remitted to the State and that all sales are reported in totality.

This is why the Minister of Finance announced, in the 2006-2007 Budget Speech, a series of measures to fight tax evasion in the restaurant sector.

Now that these measures are in force, the government plans on recovering close to $2.3 billion by 2018-2019. This represents more than $300 million per year.

We help restaurant establishments (This link will open a new window) with the implementation of these tax measures by making available information and publications.

Consult this section of our website if you operate a restaurant establishment or if you offer restaurant services in a sleeping-accomodation establishment or a shopping centre. It contains information:

• to help you determine whether any of the tax measures apply to your restaurant establishment
• about the tax measures
• on how to comply with the tax measures

The restaurant sector is not the only sector where tax evasion is an issue. For more information, click fight against tax evasion.