Exemptions

Some exemptions from mandatory billing obligations have been granted.

Restaurant sector

To date, the following exemptions regarding the use of a certified sales recording system (SRS) have been granted in the restaurant sector:

Exemption Granted by the Minister: Restaurant Establishments Equipped With a Sales Recording Module (SRM) and Whose Certified Sales Recording System (SRS) Will Be Installed After May 31, 2025 (DIS-350.60.11.ME-V) [2025-04 version]
Exemption Granted by the Minister: New Establishments (DIS-350.60.11.NE-V)
Exemption Granted by the Minister: Tax-Exempt Supplies (DIS-350.60.11.FE-V)
Exemption Granted by the Minister: Outfitters (DIS-350.60.11.PO-V)
Exemption Granted by the Minister: Shows (DIS-350.60.11.SP-V)
Exemption Granted by the Minister: Accessory Supplies (DIS-350.60.11.FA-V)

To date, the following exemptions regarding the use of a sales recording module (SRM) have been granted in the restaurant sector:

Exemption Granted by the Minister: Group Events (DIS-350.57.EG-V)
Exemption Granted by the Minister: Tax-Exempt Supplies (DIS-350.57.FE-V)
Exemption Granted by the Minister: Outfitters (DIS-350.57.PO-V)
Exemption Granted by the Minister: Shows (DIS-350.57.SP-V)
Exemption Granted by the Minister: Accessory Supplies (DIS-350.57.FA-V)
Dispense du ministre – Société des loteries du Québec (DIS-350.57.LO, in French only)

To date, the following exemptions have been granted in the remunerated passenger transportation sector:

Exemption Granted by the Minister: Limousines (DIS-350.64.LI-V)
Exemption Granted by the Minister: Report Containing the Prescribed Information (DIS-350.64.RA-V)