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, and its instructions no longer apply. However, if you began operating a restaurant establishment after October 31, 2023, but before June 1, 2025, you could have been exempted from certain mandatory billing requirements until June 30, 2025, in an exceptional situation that kept you from using a certified sales recording system (SRS) due to the nature of your operations, IT constraints, the unavailability of an installer or any other similar situation.
You may also have been entitled to an exemption if you were newly subject to mandatory billing measures under the Act respecting the implementation of certain provisions of the Budget Speech of 22 March 2022 and amending other legislative provisions (for example, if you operated a food truck or a restaurant establishment situated in a theme park or other similar place).
To benefit from the exemption, you had to call us.
The terms and conditions of an exemption were determined by the Minister.
Eligibility requirements
To be entitled to the exemption, you had to meet the following conditions:
- You were registered for the GST and QST.
- You had a mandatory billing file number.
- You 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, you entered into a written agreement with a developer or supplier before June 1, 2025, under which a certified SRS was installed before July 1, 2025.
- For an SRS undergoing certification, you entered into a written agreement with a developer or supplier before June 1, 2025, under which the SRS would be certified and installed in your establishment before July 1, 2025.
- You filed and continued to file all returns and reports you were required to file under Québec fiscal law.
- You had no outstanding debt under Québec fiscal law or, if you did owe an amount, you entered into and complied with a payment agreement, or collection of your debt was legally suspended.
- A person who ordinarily made 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 made their first taxable supply after October 31, 2023, but before June 1, 2025, could also request this exemption if they were in an exceptional situation that kept them from using a certified SRS and they met the other requirements.
- We reserve the right to determine, during a review or an inspection, whether a restaurant establishment operator or another person was eligible for an exemption.
To read the full text, see Exemption Granted by the Minister: New Establishments (DIS-350.60.11.NE-V) on the Exemptions page.