The operator of a restaurant establishment that was equipped with a sales recording module (hereinafter “SRM”) before November 1, 2023, could be exempted from the obligation to use a sales recording system (SRS) that was certified and adapted to be compatible with the WEB-SRM (hereinafter “certified SRS”) and to use the certified SRS to send prescribed information to Revenu Québec, if the certified SRS could not be installed before June 1, 2025. This exemption could be extended to operators that planned to install an SRS that was undergoing certification but would not be certified and installed before that date.

If the operator was entitled to the exemption, they could continue using their SRM until the earlier of the following dates:

• the date the certified SRS was installed
• August 31, 2025

To be entitled to the exemption, the operator had to meet the following conditions:

• Their establishment was equipped with at least one functioning SRM as of May 31, 2025.
• They planned to install an SRS that had been certified by Revenu Québec or was on the list of SRSs undergoing certification published on our website.
• For a certified SRS, the operator entered into a written agreement with a developer or supplier before June 1, 2025, under which a certified SRS would be installed between June 1, 2025, and August 31, 2025, inclusive.
• For an SRS undergoing certification, the operator entered into a written agreement with a developer or supplier before June 1, 2025, under which the SRS would be certified and installed in the operator's establishment between June 1, 2025, and August 31, 2025.
• They continued to give their customers bills produced using their SRM(s) until the certified SRS was installed.
• They saved a backup copy of the data on their SRM(s) starting May 31, 2025.
• They filed and continued to file the returns and reports they were required to file under Québec fiscal law.
• They have no outstanding debt under Québec fiscal law or, if they did owe an amount, they entered into and complied with a payment agreement, or collection of their debt was legally suspended.

In addition, a person who was a registrant and who, in a restaurant establishment where alcoholic beverages were served under a bar permit (or at the entrance of or near such an establishment), ordinarily made taxable supplies of admissions, goods or services under an agreement entered into with the operator of the establishment (hereinafter “person concerned”) could also be exempted from the obligation to use a certified SRS and send the prescribed information to Revenu Québec. To be exempted, the person concerned had to also meet the above conditions, with the necessary adaptations. 

This exemption took effect on June 1, 2025, and expired for the operator on the earlier of the following dates:

• the date the certified SRS was installed in the establishment
• August 31, 2025

The above is only a summary of the exemption. Note that the full text of the exemption takes precedence over the summary.

To read the full text, see Exemption Granted by the Minister: Restaurant Establishments Equipped With a Sales Recording Module (SRM) and Whose Certified Sales Recording System (SRS) Will Be Installed After May 31, 2025 (DIS-350.60.11.ME-V) [2025-04] on the Exemptions page.