Summary of the Exemption Granted by the Minister Respecting Shows
A bar operator that presents in its establishment a show, such as a musical act, a comedy act a dance act or a nude act, can be granted an exemption from having to produce bills using a sales recording module (SRM) for a show, or property or services associated with a show presented in the operator's establishment (or at its entrance or near the establishment). Note that in the supply of admission to such a show, the operator is not required to provide a bill produced using an SRM.
In addition, such a bar operator can be granted an exemption 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 supplies in the operator's establishment (or at its entrance or near the establishment). This person can also be granted an exemption from the obligations, including that of having to produce bills using an SRM for the supply of a show or certain services and property pertaining to the show. Moreover, the person that presents a show and collects admission fees for it can be exempted from having to produce bills for the admission fees using an SRM.
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 using an SRM for the supply of taxable meals (including the supply of an alcoholic beverage served without food) or admission.
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 to such supplies, 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.SP-V, Exemption Granted by the Minister: Shows, 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.