Exemption Granted by the Minister Respecting New Establishments
The Exemption Granted by the Minister: New Establishments (DIS-350.60.11.NE-V) ended on June 30, 2024. However, an operator who began operating a restaurant establishment after October 31, 2023, can request an exemption in an exceptional situation that keeps them from using a certified SRS due to the the nature of their operations, IT constraints, the unavailability of an installer or any other similar situation. To benefit from the exemption, the operator must call us.
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To be eligible for the exemption, the operator of a restaurant establishment must be registered for the GST and QST and must have their Revenu Québec mandatory billing number and authorization code.
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- A person who ordinarily makes taxable supplies of property or services in a restaurant establishment (or at its entrance or near it) where alcoholic beverages are provided under a bar permit and who makes their first taxable supply after October 31, 2023, can also request this exemption if they are in an exceptional situation that keeps them from using a certified SRS and they meet the other requirements.
- 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.