Exemption Granted by the Minister: New Establishments
DIS-350.60.11.NE-V
Under section 350.60.11 of the Act respecting the Québec sales tax (CQLR, c. T-0.1), certain operators of restaurant establishments or persons in certain categories could be exempted from mandatory billing obligations requiring a Revenu Québec-certified sales recording system (SRS). This document explains the exemption respecting new establishments in the restaurant sector.
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The Exemption Granted by the Minister: New Establishments (DIS-350.60.11.NE-V) ended on June 30, 2024, and its instructions no longer apply. However, if you began operating a restaurant establishment after October 31, 2023, but before June 1, 2025, you could be exempted from certain mandatory billing requirements until June 30, 2025, in an exceptional situation that keeps you from using a certified SRS due to the nature of your operations, IT constraints, the unavailability of an installer or any other similar situation.
You may also be entitled to an exemption if you're newly subject to mandatory billing measures under the Act respecting the implementation of certain provisions of the Budget Speech of 22 March 2022 and amending other legislative provisions (for example, if you operate a food truck or a restaurant establishment situated in a theme park or other similar place).
To benefit from the exemption, you must call us.
The terms and conditions of an exemption are determined by the Minister.
For information on the eligibility requirements, see Exemption Granted by the Minister Respecting New Establishments.
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Note
We reserve 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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2024-03 version
2023-11 version