Mandatory Billing in the Restaurant Sector
Consult this section if you:
- operate a restaurant establishment (a bar, a restaurant or a business that provides catering services); or
- ordinarily make supplies of property or services in, at the entrance of or near a restaurant establishment where alcoholic beverages are provided under a bar permit.
You'll find information on:
- the factors that determine whether you are subject to the mandatory billing measures;
- your obligations relating to the tax measures in the restaurant sector;
- specifics about entering prescribed information and giving customers bills in your sector of activity.
As of November 1, 2023, operators of new restaurant establishments may be exempted from mandatory billing obligations, under certain conditions.
For more information, see Summary of the Exemption Granted by the Minister Respecting New Establishments.