Exemptions Granted to Certain Restaurant Establishment Operators or Persons in Certain Categories

Certain restaurant establishment operators or persons in certain categories may exceptionally be granted an exemption from the obligations under the mandatory billing measures requiring the use of a sales recording module (SRM).

The following pages give a summary of the exemptions that have been granted to date. Note that they present only summaries of the exemptions. Note that the full text of any exemption takes precedence over its summary.

For the full text of any exemption, click Exemptions under Publication 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.

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