Exemptions Granted to Certain Restaurant Establishment Operators or Classes of Persons
Certain restaurant establishment operators or classes of persons may exceptionally be granted an exemption from mandatory billing obligations in the restaurant sector.
The following pages give a summary of the exemptions that have been granted to date. 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.
Exemption granted by the Minister: New establishments
An exemption from certain mandatory billing obligations may be granted to operators of a restaurant establishment whose operations began after October 31, 2023, and who request the exemption.
For more information, see Exemption Granted by the Minister Respecting New Establishments.
Revenu Québec reserves the right to determine, during a review or an inspection, whether a restaurant establishment operator or another person is eligible for an exemption.