Restaurants and Hotels

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In establishments where most food and beverage sales (90% or more) are taxable, operators must collect the GST and the QST on all basic groceries sold. However, such foods and beverages are not taxable if sold in a form that does not allow them to be consumed immediately, considering:

  • the type of item (for example, an uncooked pizza)
  • the quantity sold (for example, a one-litre container of ice cream)
  • its packaging
Examples

Examples of commercial establishments that must collect the GST and QST are:

  • bars fast-food and take-out-and-delivery restaurants
  • catering establishments
  • lounges
  • mobile canteens
  • restaurants
  • snack bars

Sweetened baked goods and similar products

In establishments selling sweetened baked goods and similar products, operators must collect the taxes on the items sold, with the exception of products that are not intended to be consumed on the premises and that:

  • are either prepackaged for sale to consumers in quantities of more than five single servings; or
  • are not prepackaged but are sold in quantities of more than five single servings (for example, a whole pie).
Mandatory billing in the restaurant sector

All restaurant establishments must provide their clients with bills. Restaurant establishments that are QST registrants must provide their clients with a bill produced using a sales recording module (SRM).

For more information, click Restaurant Sector.

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