Exemption Granted by the Minister: Shows

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 requiring the use of a sales recording module (SRM). This document explains the exemption respecting shows.


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.


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2016-05 version

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