Summary of the Exemption Granted by the Minister Respecting the Société des Loteries du Québec
When the Société des loteries du Québec acts in the capacity of a restaurant establishment operator, it is exempted from having to produce bills using a sales recording module (SRM) for the supply of meals in its establishments.
When the Société des loteries du Québec acts in the capacity of a bar operator, it is also exempted from having to produce bills using an SRM for the supply of certain property or services made in its establishments (or at their entrances or near the establishments).
The Société des loteries du Québec does not have 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 a supply of property or services in its establishments (or at their entrances or near the establishments).
In addition, the Société des loteries du Québec does not have to enter into a written agreement with another person that makes supplies on an exceptional basis in its establishments (or at their entrances or near the establishments).
When making a supply of taxable meals (including the supply of an alcoholic beverage served without food), the Société des loteries du Québec must, however, provide clients with bills containing all the information required under the terms of the exemption.
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 (in French only), see DIS-350.57.LO, Dispense du ministre – Société des loteries du Québec, 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.