Summaries of the Exemptions Granted by the Minister Respecting Outfitters
Certain restaurant establishment operators or classes of persons may exceptionally be granted an exemption from mandatory billing obligations respecting outfitters.
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
A restaurant establishment operator that holds an outfitter's licence issued under the Act respecting the conservation and development of wildlife or the Act respecting hunting and fishing rights in the James Bay and New Québec territories may be exempted from certain mandatory billing obligations in their establishment.
For an operator to be granted the exemption, the total taxable supply of meals (other than zero-rated supplies) made in its establishment must not exceed $30,000 in the four calendar quarters preceding a given calendar quarter. These sales exclude the meals included in a hunting and fishing package that also includes lodging.
An operator that is a registrant may be exempted from the obligations to install a certified SRS in their establishment, to give every customer a bill produced using such an SRS and to send Revenu Québec the prescribed information when making a taxable supply of meals in the establishment. The operator may also be exempted from the obligations to display or provide a user report produced with a certified SRS and to send Revenu Québec the prescribed information in the report for the establishment.
In addition, if the restaurant establishment is a place 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, the operator 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 taxable property or service in, at the entrance of or near the establishment. The operator may also 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 is still required to give their customers a bill (and keep a copy) with the following prescribed information when they make a taxable supply of meals (including an alcoholic beverage served without food):
- the name they do business under;
- the restaurant establishment's address;
- the date the bill is prepared;
- the bill's unique identifying number;
- a sufficiently detailed description of each food item or beverage that was supplied;
- the price of each food item or beverage sold (if an item is free of charge, it must state so on the bill);
- a note that the price of each beverage includes the specific tax on alcoholic beverages or a note of the amount if the specific tax is not included, where applicable;
- the value of the consideration paid or payable (the subtotal before taxes);
- the GST registration number;
- the QST registration number;
- the total GST paid or payable;
- the total QST paid or payable;
- the total amount of the supply including the GST, QST and value of the consideration paid or payable for the supply (the total amount of the bill, including taxes).
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 where alcoholic beverages are provided under 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 exemption is valid for a given calendar quarter and the month that follows it. When an operator ceases to benefit from the exemption for a quarter, they can no longer benefit from the exemption thereafter. Likewise, a person concerned ceases to be exempt when the operator ceases to be exempt.
In addition, an operator or a person concerned ceases to be exempt and can no longer benefit from this exemption in the restaurant establishment concerned when the operator equips the restaurant with a certified SRS, or when the person concerned has a certified SRS for the establishment and starts using it to send Revenu Québec the prescribed information.
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: Outfitters (DIS-350.60.11.PO-V) on the Exemptions page.
If you use an SRM
A restaurant establishment operator that holds an outfitter's licence, issued under the Act Respecting the Conservation and Development of Wildlife or the Act Respecting Hunting and Fishing Rights in the James Bay and New Québec Territories, can be exempted from having to produce bills using a sales recording module (SRM) when supplying meals in its establishment.
In order for the operator to be granted the exemption, the supply of meals in its restaurant establishment must meet the following two conditions:
- The meals must be supplied within the territory covered by the outfitter's licence.
- The supply of meals must not exceed $30,000 in the four calendar quarters preceding a given quarter. These sales exclude, however, the meals included in a hunting or fishing package that also includes lodging.
In such a case, the bar operator can also be exempted from having to produce bills using an SRM when it supplies certain property, other than a meal, or certain services in the operator's establishment (or at its entrance or near the establishment).
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 granted an exemption from obligations including having to produce bills using an SRM for the supply of services and property.
Such a bar operator can be granted an exemption 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).
This exemption is valid for a given calendar quarter and the month that follows it. When an operator ceases to benefit from the exemption for a quarter, the operator can no longer benefit from the present exemption afterwards. In addition, the exemption is automatically revoked where a person that ordinarily makes a supply of property or services in an operator's establishment (or at its entrance or near the establishment) no longer benefits from an exemption.
The operator of a restaurant establishment covered by this exemption must, however, provide clients with bills for taxable meals (including the supply of an alcoholic beverage served without food) bearing the following information:
- the name under which the operator conducts business;
- the address of the establishment (it must correspond to the address of the place where the property and services are supplied);
- the date the bill was prepared;
- the bill number;
- a detailed description of each food item and beverage sold;
- the price of each food item and beverage sold (if an item is free of charge, it must be indicated as such on the bill);
- the total before taxes;
- the GST registration number;
- the QST registration number;
- the amount of GST;
- the amount of QST;
- the total of the bill including taxes.
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 to such supplies, 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 this summary.
To read the full text, see Exemption Granted by the Minister: Outfitters (DIS-350.57.PO-V) on the Exemptions page.