Information for Restaurateurs

This document is intended for restaurateurs who operate an establishment where meals are generally sold for consumption on the premises or elsewhere than on the premises, or where a catering business is carried on. This guide outlines the practical application of the tax measures related to mandatory billing in such restaurant establishment(s).


Note that documents IN-582.2-V, Package Deals, and IN-582.1-V, Group Events, are no longer available. However, the information found in these documents is now published in Appendix 1 and Appendix 2, respectively, of guide IN-575-V, Information for Restaurateurs.

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