Exemption Granted by the Minister: Group Events

Under section 350.57 of the Act respecting the Québec sales tax (CQLR, c. T-0.1), certain restaurant establishment operators or persons in certain categories may exceptionally be granted an exemption from the obligations under the mandatory billing measures that require the use of a sales recording module (SRM). This document explains the exemption respecting group events.


Revenu Québec reserves the right to determine, during a review or an inspection, whether or not a restaurant establishment operator or another person responsible for the establishment is, in fact, eligible for an exemption.

Our downloadable documents may not comply with Web accessibility standards. If you are having problems using them, please contact us.

2016-05 version

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter