Summary of the Exemption Granted by the Minister Respecting New Establishments
Operators of restaurant establishments that are GST/QST registrants, and that plan to open a new establishment after October 31, 2023, may be exempted, in the new establishment, from the obligation requiring them to use a certified sales recording system (SRS) and to send the prescribed information to Revenu Québec, in these situations:
- The SRS intended for the establishment is not yet certified but is registered with Revenu Québec.
- The certified SRS the operator chose cannot be installed due to installation delays beyond their control.
In such cases, a registrant person under agreement with the operator of a restaurant establishment to ordinarily make supplies of admissions, property or services in, at the entrance of or near the establishment (“person concerned”) may also be exempted from using a certified SRS when they make their first supply of property or services respecting the restaurant establishment after October 31, 2023.
An operator is still required to report the entering into, change or expiry of an agreement with a person concerned. This is done using form VD-350.51.1-V, Information Return for the Entering Into, Change or Expiry of an Agreement Respecting the Taxable Supply of Property or Services in a Restaurant Establishment.
Moreover, the operator or the person concerned must give their client a bill (and keep a copy) with the following prescribed information when they make taxable supplies of meals, property or services:
- the name under which they conduct business;
- the restaurant establishment's address (except for food trucks);
- the date the bill is prepared;
- the bill's unique identifying number;
- a sufficiently detailed description of each food item or beverage, or each property or service, that was supplied;
- a note that an admission fee or a payment of other property or another service gives entitlement to one or more beverages, where applicable, and the following information:
- the number of beverages included;
- a description of each beverage included;
- the price of each food item or beverage, or each property or service, sold (if an item is free of charge, it must state so on the bill);
- a note that the price of each beverage includes the specific tax on alcoholic beverages or a note of the amount if the specific tax is not included, where applicable;
- the value of the consideration paid or payable (the subtotal before taxes);
- the GST registration number;
- the QST registration number;
- the total GST paid or payable;
- the total QST paid or payable;
- the total amount of the supply including the GST, QST and value of the consideration paid or payable for the supply (the total amount of the bill, including taxes).
The exemption is valid from November 1, 2023, to February 29, 2024. When an operator ceases to be exempt from the requirements for a certified SRS in their restaurant establishment because the SRS has been certified and installed, they can no longer benefit from the exemption in that restaurant establishment. Likewise, if a concerned person ceases to be exempt, they can no longer benefit from the exemption.
After that period, an operator or a person concerned can request a new exemption in an exceptional situation that keeps them from using a certified SRS, that relates to their operational needs, IT constraints or the unavailability of an installer, or in any other similar situation. To benefit from the exemption, the operator or person concerned must call Revenu Québec.
This text is a summary of the exemption. The full text of the exemption takes precedence over the summary.
For the full text, refer to the Exemption Granted by the Minister: New Establishments (DIS-350.60.11-NE-V) under the Restaurant sector heading on the Exemptions page.
To be eligible for the exemption, the operator of a restaurant establishment or person concerned must be registered for the GST and QST and must have their Revenu Québec mandatory billing number and authorization code.
The operator or person concerned must call Revenu Québec to determine whether they are eligible for the exemption. They must also inform Revenu Québec without delay of any change in or exceptional situation.
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.