Summaries of the Exemptions Granted by the Minister Respecting Accessory Supplies
Certain restaurant establishment operators or classes of persons may exceptionally be granted an exemption from mandatory billing obligations respecting accessory supplies.
The exemption that applies depends on whether you use a certified sales recording system (SRS) compatible with the WEB-SRM or a sales recording module (SRM).
If you use a certified SRS compatible with the WEB-SRM
An operator of a restaurant establishment where alcoholic beverages are provided under a bar permit issued under the Act respecting liquor permits and authorizing their sale for consumption on the premises may be exempted from certain mandatory billing obligations in their establishment if the sale of meals is only accessory to the operator's principal activities. This exemption could be granted for golf clubs, water parks or hotels, for example.
An operator that is a registrant may be exempted from the obligations to give every customer a bill produced using a certified SRS and to send Revenu Québec the prescribed information when making a taxable supply of an admission or any other property or service in the course of their principal activities in their establishment (or at its entrance or near the establishment).
An operator of an establishment covered by a bar permit may be exempted from reporting information to Revenu Québec about an agreement entered into with a person that ordinarily makes taxable supplies of admissions, property or services in, at the entrance of or near their establishment, or from reporting changes to or the expiry of such an agreement. Lastly, the operator may be exempted from sending Revenu Québec the prescribed information about an agreement entered into with a person that makes supplies of property or services on an exceptional basis in their establishment (or at its entrance or near the establishment).
An operator that is a registrant and is covered by this exemption must, however, give customers a bill or credit note produced using a certified SRS and send Revenu Québec the prescribed information for the taxable supply of meals (including the supply of an alcoholic beverage served without food) or when an amount for such supplies is adjusted, repaid or credited.
Furthermore, a person that ordinarily makes taxable supplies of admissions or any other property or service in, at the entrance of or near a restaurant establishment covered by a bar permit may, if the establishment is covered by this exemption and the person is a registrant, be exempted from using a certified SRS, giving every customer a bill produced using such an SRS and sending the prescribed information to Revenu Québec when making a taxable supply of an admission or any other property or service in the establishment (or at its entrance or near the establishment). The person may also be exempted from the obligations to display or produce a user report with a certified SRS and to send Revenu Québec the prescribed information in the report for the establishment.
If this person (person concerned) is not a registrant, they may be exempted from producing and giving every customer a bill when making a taxable supply of an admission or any other property or service in such an establishment (or at its entrance or near the establishment).
This text is a summary of the exemption. The full text of the exemption takes precedence over the summary.
For the full text, see Exemption Granted by the Minister: Accessory Supplies (DIS-350.60.11.FA-V) on the Exemptions page.
If you use an SRM
A bar operator can be exempted from having to produce bills using a sales recording module (SRM) when the place covered by the operator's licence is a large facility where the operator's principal activities take place and when the sale of meals is only accessory to these activities. The operator can be exempted from having to provide bills produced using an SRM for the supply of certain property or services, other than meals, made in the course of the operator's principal activities in this establishment (or at its entrance or near the establishment). This exemption could be granted in the case of a golf club, a water park or a hotel, for example.
In addition, such a bar operator can be exempted from having to file form VD-350.51.1-V, Information Return Concerning Contracts Respecting the Supply of Property or Services in a Restaurant Establishment, when a person ordinarily makes a supply of property or services in the operator's establishment (or at its entrance or near the establishment). This person can also be exempted from having to produce bills using an SRM for the supply of certain property and services.
Such a bar operator can be exempted from having to enter into a written agreement with another person that makes supplies on an exceptional basis in the operator's establishment (or at its entrance or near the establishment).
An operator covered by this exemption must, however, provide clients with bills produced by an SRM for the supply of taxable meals (including the supply of an alcoholic beverage served without food).
In addition, when there is no obligation to produce bills using an SRM, the usual rules set forth in the Act respecting the Québec sales tax apply, notably the requirement to list the amount of tax on bills.
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: Accessory Supplies (DIS-350.57.FA-V) on the Exemptions page.