Obligations of Persons that Are QST Registrants

If you are a QST registrant and you are subject to the mandatory billing measures, the law requires that you:

  • have the required equipment;
  • provide SRM-generated bills to your clients;
  • file a Sommaire périodique des ventes (periodic sales summary) with us every month.

Required equipment

To produce bills using an SRM, you must use the following devices:

Note

It is your responsibility to ensure that the SRM and SRS clocks are set to the correct time and that the information printed on your bills is accurate.

You operate a restaurant or a business that provides catering services

Information that must appear on SRM-generated bills 

Your bills must show the following information:

  1. the name under which you conduct business (make sure the name entered in the SRM at the time of activation is accurate, as it is the name that will appear in the footer of your bills) 
  2. the address of the establishment, which must correspond to the premises where the property and services are provided (make sure the name entered in the SRM at the time of activation is accurate, as it is the name that will appear in the footer of your bills) 
  3. the date and time (hour and minutes) 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 subtotal before taxes (if only one item is listed, the bill does not need to show the subtotal before taxes)
  8. the GST registration number 
  9. the QST registration number 
  10. the amount of GST 
  11. the amount of QST 
  12. the total amount of the bill, including taxes 
  13. the date and time (hours, minutes and seconds) the bill was printed 
Original bill produced using an SRM (sale of multiple items)Original condensed bill produced using an SRM (sale of one item)

Deliveries and takeout orders 

The requirement to provide clients with bills also applies to deliveries and takeout orders.

However, since the SRM-generated bill is printed on heat-sensitive paper, the information on a bill may be erased if it comes into contact with hot meals ready for takeout or delivery.

Consequently, if you would like to ensure that the information on your bills remains legible until they are given to the client, you can produce a separate delivery document (that does not mention the taxes or the total amount payable) for internal management purposes. The document produced for internal management purposes can be printed using a dot matrix printer, which prints documents that are not as heat-sensitive, and attached to the client's order. Keep in mind, however, that providing clients with this document does not fulfill the obligation of providing clients with original bills. Original bills must also be attached to your clients' orders.

As soon as the delivery person returns to your place of business, the payment method for the sale must be entered in an SRS connected to an SRM.

You operate a bar

Information that must appear on SRM-generated bills 

Your bills must show the following information:

  1. the name under which the you conduct business (make sure the name entered in the SRM at the time of activation is accurate, as it is the name that will appear in the footer of your bills) 
  2. the address of the bar, which must correspond to the premises where the property and services are provided (make sure the name entered in the SRM at the time of activation is accurate, as it is the name that will appear in the footer of your bills)
  3. the date and time (hour and minutes) 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 subtotal before taxes (if only one item or service is listed, the bill does not need to show the subtotal before taxes)
  8. the GST registration number 
  9. the QST registration number 
  10. the amount of GST 
  11. the amount of QST 
  12. the total amount of the bill, including taxes 
  13. the date and time (hours, minutes and seconds) the bill was printed 
Original bill produced using an SRM (sale of multiple items)Original condensed bill produced using an SRM (sale of one item)
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.

You ordinarily make supplies in an operator's bar

Information that must appear on SRM-generated bills 

Your bills must show the following information:

  1. the name under which the person conducts business (make sure the name entered in the SRM at the time of activation is accurate, as it is the name that will appear in the footer of your bills) 
  2. the address of the establishment, which must correspond to the premises where the property and services are provided (make sure the name entered in the SRM at the time of activation is accurate, as it is the name that will appear in the footer of your bills)
  3. the date and time (hour and minutes) the bill is produced 
  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 subtotal before taxes (if only one item or service is listed, the bill does not need to show the subtotal before taxes)
  8. the GST registration number 
  9. the QST registration number 
  10. the amount of GST 
  11. the amount of QST 
  12. the total amount of the bill, including taxes 
  13. the date and time (hours, minutes and seconds) the bill was printed 
Original bill produced using an SRM (sale of multiple items)Original condensed bill produced using an SRM (sale of one item)
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. They must describe the food items and beverages corresponding to the generic terms and provide prices and dates.

Note that this requirement does not apply to buffets.

Admission and other property and services that include at least one beverage

At a bar, if you charge admission or sell other property or services that include at least one beverage, the SRM-generated bill must show a detailed description of each drink. A general note such as “beverage,” “bottle” or “glass” is considered detailed as long as it refers to a beverage that is clearly described in a menu or other similar document. You must keep the menu or similar document that shows the price charged for the beverage on that specific date.

Example

The operator of a bar charges its clients admission. After they pay admission, each client receives four coupons that they can use to get a set number of drinks.

In this situation, the operator must provide the clients with an SRM-generated bill that includes a detailed description (for example, admission including four drinks). The operator is also obligated to keep a reference document, such as a menu, that describes the beverages included with admission (for example, bottle of beer, glass of wine, bottle of water, soft drink), the prices and the date.

Recording a payment method in the SRM

You record a payment method in the SRM when you close out a transaction after receiving payment from the client. Simply enter, in your sales recording system (SRS), the payment method used by the client to pay the bill. Accepted payment methods include cash, credit card and debit card. Note that the SRM can also record a combination of payment methods.

The SRM records transactions that were closed out using the SRS and for which no payment is required, for example, a supply reduced by 100% (a free item).

If you wait until the end of a shift to enter the payment method, you will be in violation of the law.

Note

If you do not record the payment method immediately, you are liable to a fine.

In the case where a client leaves money on the table to pay the bill and then leaves the premises, you must immediately enter the information about the sale (including the payment method) in an SRS connected to an SRM.

However, you can use payment method “Autre” (other) before you receive payment when a beverage is served in a bar, without food. In this case, the usual payment methods (cash, credit card and debit card) are not recorded in the SRM when you close out the transaction.

Discrepancies in sales and tax records

When closing out transactions, you must always use an SRS that is connected to an SRM. If you notice that the sales and tax data compiled by your SRM are different from the data compiled by your SRS, contact your installer.

Keeping bills and supporting documents

The SRM stores information about things such as the bills it produces. In the same way you are responsible for keeping the establishment's other records, you are responsible for keeping the information recorded by your SRM(s). We recommend that you make backup copies of the information on a regular basis to avoid any data recovery fees that you would be charged should the equipment malfunction and result in loss of data. To learn how to make backup copies, follow the instructions in the SRM User Guide (IN-577-V).

You must keep the SRM data with your establishment's accounting records, in a safe place. Just as you do for your accounting records, you must keep the data for six years following the year to which they relate. In addition, you must keep documents that support any adjustment made to a transaction or the cancellation of a transaction (for example, discount coupons).

Printing bills

You cannot print bills more than once, unless a copy of the original bill is to be given to a client. If you print copies, duplicates or facsimiles of bills or reproduce portions or complete bills in any other way, you must use an SRM to do it and the resulting document must clearly specify the type of reproduction that was made.

Unless otherwise provided for by law, you cannot provide clients with any document not printed using an SRM that shows amounts paid or payable for a supply, including the amounts of tax payable.

In the case of a client who is a GST/HST and QST registrant and who would like a bill containing information needed to support input tax credit and refund claims, you are authorized by law to give the client a document with the information. However, you must also give the client the bill printed using an SRM and include a reference to the bill in the document.

For more information on SRM-generated bills and what you need to do before making the supply of your first meal, see document IN-575-V, Mandatory Billing Information: Bars and Restaurants.

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