Summary of the Exemption Granted by the Minister Respecting Accessory Supplies
A bar operator can be exempted from having to produce bills using a sales recording module (SRM) when the place covered by the operator's licence is a large facility where the operator's principal activities take place and when the sale of meals is only accessory to these activities. The operator can be exempted from having to provide bills produced using an SRM for the supply of certain property or services, other than meals, made in the course of the operator's principal activities in this establishment (or at its entrance or near the establishment). This exemption could be granted in the case of a golf club, a water park or a hotel, for example.
In addition, such a bar operator can be exempted from having to file form VD-350.51.1-V, Information Return Concerning Contracts Respecting the Supply of Property or Services in a Restaurant Establishment, when a person ordinarily makes a supply of property or services in the operator's establishment (or at its entrance or near the establishment). This person can also be exempted from having to produce bills using an SRM for the supply of certain property and services.
Such a bar operator can be exempted from having to enter into a written agreement with another person that makes supplies on an exceptional basis in the operator's establishment (or at its entrance or near the establishment).
An operator covered by this exemption must, however, provide clients with bills produced by an SRM for the supply of taxable meals (including the supply of an alcoholic beverage served without food).
In addition, when there is no obligation to produce bills using an SRM, the usual rules set forth in the Act respecting the Québec sales tax apply, notably the requirement to list the amount of tax on bills.
The above is only a summary of the exemption. Note that the full text of the exemption takes precedence over this summary.
For the full text, see DIS-350.57.FA-V, Exemption Granted by the Minister: Accessory Supplies, which is available on our website under Documents and Information Subject to the Regulation Respecting the Distribution of Information.
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.