Additional Obligations of Bar Operators

If you operate a bar (This link will open a new window), you must fulfill the same mandatory billing obligations as restaurant operators and caterers, in addition to the obligations described below.

Obligation to provide bills for the supply of admission and other property or services

If you operate a bar, you must also provide clients with a bill for the following supplies:

  • the sale of admission in an establishment (or at its entrance or near the establishment), regardless of whether the sale includes the supply of a beverage
  • the sale of other property or services ordinarily made in the establishment (at its entrance or near the establishment) and intended mainly (more than 50%) for clients of the establishment

However, you do not have to provide bills for the following supplies:

  • sales made using an automatic vending machine
  • the rental of a room in a tourist accommodation establishment that is authorized under the Act respecting tourist accommodation establishments to use the designation "hotel," "motel" or "inn."

To see what information a bill produced by a sales recording module (SRM) must contain, click Obligations of Persons That Are QST Registrants.

Obligation to report information about every contract entered into with a person that ordinarily makes supplies in an operator's bar

If you operate a bar, you are obligated to report information about every contract entered into with a person that ordinarily makes supplies of property or services, for consideration, in your bar (at its entrance or near the establishment). This same obligation applies to such contracts entered into with a person related to you.

More specifically, you are required to provide us with information about the entering into, modification or expiration of such contracts. To do this, you must file form VD-350.51.1-V, Information Return Concerning Contracts Respecting the Supply of Property or Services in a Restaurant Establishment. The deadline for filing the form is 30 days after the date on which the contract is entered into or modified, or the date on which it expires.

Example

The operator of a bar enters into a contract with a person that undertakes to regularly supply a cloakroom service in the operator's bar. In this case, the operator is required to file form VD-350.51.1-V to report information about the contract that was entered into.

The person ordinarily providing the cloakroom service must provide each client with a bill. If this person is a QST registrant, the bills must be produced using an SRM.

Obligation to enter into a written agreement with any person that makes supplies on an exceptional basis in an operator's bar

If you operate a bar, you must enter into a written contract with every person that makes supplies of property or services on an exceptional basis in your bar (at its entrance or near the establishment). The contract must be in force before the person makes supplies in your bar.

You must also enter information about the written contract in your SRM using the “Événement de groupe” (group event) feature of your sales recording system (SRS). The SRS in your establishment must therefore have this feature. See our list of certified SRSs for more information about them and their features.

Information about written agreements that must be recorded in an SRM

If you operate a bar and you enter into a written agreement with a person that makes supplies in your bar on an exceptional basis, the information listed below must be included with the information you enter in your SRM using the “Événement de groupe” feature of your SRS.

  • The unique reference number that the operator entered on the written agreement
  • The estimated value of the price payable for the supplies made by the person on an exceptional basis
  • The date(s) on which the person makes the supplies on an exceptional basis
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