Summary of the Exemption Granted by the Minister Respecting Group Events

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A restaurant establishment operator that supplies meals as part of a group event covered by a written agreement concluded with a client can be exempted from having to provide a bill produced using a sales recording module (SRM).

A bar operator or a person that ordinarily makes a supply of property or services in said bar (or at its entrance or near the establishment) can also be exempted from having to provide a bill produced using an SRM in a group-event situation similar to the one described above.

If the exemption is granted, the operator or person must email or fax the client covered by the written agreement a scanned copy of the original bill and a payment request. In addition, the operator or person must keep the original bill produced using an SRM, a copy of the payment request, the written agreement and proof that the bill was transmitted.

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.EG-V, Exemption Granted by the Minister: Group Events, which is available on our website under Documents and Information Subject to the Regulation Respecting the Distribution of Information.

Note

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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