Mandatory Billing in the Restaurant Sector
The Québec government is committed to fighting tax evasion.
In the restaurant sector, the goal is to reduce tax losses by implementing measures to ensure that all sales are reported and that the taxes paid by customers are actually remitted to the government.
Thanks to the tax measures that have been put in place, Revenu Québec expects to recover more than $2.1 billion by 2018-2019.
To help the people subject to the new measures, a wealth of useful information and publications have been added to Revenu Québec's website.
Consult this subsection if you operate a restaurant establishment (This link will open a new window) (a bar, a restaurant or a business that provides catering services) or ordinarily make supplies of property or services in a bar or resto bar, regardless of whether you are registered for the QST. The pages in it contain:
- the conditions for being subject to the mandatory billing measures;
- information about the tax measures in effect in the restaurant sector; and
- instructions for complying 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.
If you believe a person subject to mandatory billing measures is not meeting its fiscal obligations, click How to Report a Failure to Meet Fiscal Obligations.
Penalties and fines in the restaurant sector
Regardless of whether you are registered for the QST, you will be liable to penalties and fines if you fail to comply with the mandatory billing measures in all of your establishments.