A restaurant establishment operator that holds an outfitter's licence, issued under the Act Respecting the Conservation and Development of Wildlife or the Act Respecting Hunting and Fishing Rights in the James Bay and New Québec Territories, can be exempted from having to produce bills using a sales recording module (SRM) when supplying meals in its establishment.

In order for the operator to be granted the exemption, the supply of meals in its restaurant establishment must meet the following two conditions:

• The meals must be supplied within the territory covered by the outfitter's licence. 
• The supply of meals must not exceed $30,000 in the four calendar quarters preceding a given quarter. These sales exclude, however, the meals included in a hunting or fishing package that also includes lodging. 

In such a case, the bar operator can also be exempted from having to produce bills using an SRM when it supplies certain property, other than a meal, or certain services in the operator's establishment (or at its entrance or near the establishment).

In addition, such a bar operator can be exempted 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 a supply of property or services in the operator's establishment (or at its entrance or near the establishment). This person can also be granted an exemption from obligations including having to produce bills using an SRM for the supply of services and property.

Such a bar operator can be granted an exemption 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).

This exemption is valid for a given calendar quarter and the month that follows it. When an operator ceases to benefit from the exemption for a quarter, the operator can no longer benefit from the present exemption afterwards. In addition, the exemption is automatically revoked where a person that ordinarily makes a supply of property or services in an operator's establishment (or at its entrance or near the establishment) no longer benefits from an exemption.

The operator of a restaurant establishment  covered by this exemption must, however, provide clients with bills for taxable meals (including the supply of an alcoholic beverage served without food) bearing the following information:

• the name under which the operator conducts business;
• the address of the establishment (it must correspond to the address of the place where the property and services are supplied);
• the date the bill was prepared;
• the bill number;
• a detailed description of each food item and beverage sold;
• the price of each food item and beverage sold (if an item is free of charge, it must be indicated as such on the bill);
• the total before taxes;
• the GST registration number;
• the QST registration number;
• the amount of GST;
• the amount of QST;
• the total of the bill including taxes.

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.

To read the full text, see Exemption Granted by the Minister: Outfitters (DIS-350.57.PO-V) in the Exemptions section under Publication of Information.