Obligations of Persons That Are Not QST Registrants

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If you are subject to the mandatory billing measures but you are not a QST registrant because you are a small supplier, the law requires that you:

  • provide bills to your clients that meet the requirements;
  • keep a paper or electronic copy of each bill.

Providing bills

There is no way to avoid mandatory billing. You must give a bill directly to every client without delay and at all times. You can produce bills using a sales recording system (SRS) or you can produce hand-written bills.

Information that must appear on bills

You operate a restaurant or a business that provides catering services

Your bills must contain the following information:

  1. the name of under which the operator conducts business
  2. the address of the establishment
  3. the date the bill is prepared 
  4. the bill number
  5. a sufficiently detailed description of each food item and beverage sold (for example, vegetable soup, salad bar, daily special No. 1, table d'hôte No. 2, coffee, soft drink and glass of wine) 
  6. the price for each food item and beverage sold (if an item is free of charge, it must be indicated as such on the bill) 
  7. the total amount of the bill 

You ordinarily make supplies in an operator's bar

Your bills must contain the following information:

  1. the name under which you conduct business
  2. the address of the establishment (must correspond to the premises where the property and services are offered) 
  3. the date the bill is prepared 
  4. the bill number 
  5. a sufficiently detailed description of each property item or service sold (such as a cloakroom service or admission) 
  6. the price for each property item or service sold (if an item or service is free of charge, it must be indicated as such on the bill) 
  7. the total amount of the bill 

Note

If admission or any other property item or service includes at least one beverage, the bill must show the following information: the number of drinks included as well as a detailed description of each drink.

Menus 

If you use generic terms on your bills (for example, “daily special No. 1” or “table d'hôte No. 2”), you must keep a copy of your menus and other similar documents. The copies you keep must describe the food items and beverages corresponding to the generic terms and provide the prices and the dates the prices apply. The term “various” cannot be used in a description.

Note that this requirement does not apply to buffets.

Keeping bills and supporting documents 

You must keep a copy of each bill, either on paper or electronically, as well as supporting documents for any adjustment made to a transaction or the cancellation of a transaction. You are required to keep the bills and supporting documents for six years after the last year to which they relate.

For more information about mandatory billing and other subjects (such as group events and package deals), consult the publication Mandatory Billing Information: Bars and Restaurants (IN-575-V).

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