Summaries of the Exemptions Granted by the Minister Respecting Shows
Certain restaurant establishment operators or classes of persons may exceptionally be granted an exemption from mandatory billing obligations respecting shows.
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 that presents a show in 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 the establishment.
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 property or services associated with a show, other than an admission, in their establishment (or at its entrance or near the establishment).
An operator of an establishment covered by a bar permit 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 where the supply made under the agreement is associated with a show. 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) where the supply made under the agreement is associated with a show.
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) where the supply is associated with a show.
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) where the supply is associated with a show.
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: Shows (DIS-350.60.11.SP-V) on the Exemptions page.
If you use an SRM
A bar operator that presents in its establishment a show, such as a musical act, a comedy act a dance act or a nude act, can be granted an exemption from having to produce bills using a sales recording module (SRM) for a show, or property or services associated with a show presented in the operator's establishment (or at its entrance or near the establishment). Note that in the supply of admission to such a show, the operator is not required to provide a bill produced using an SRM.
In addition, such a bar operator can be granted an exemption from having to file form VD-350.51.1-V, Information Return for the Entering Into, Change or Expiry of an Agreement Respecting the Taxable Supply of Property or Services in a Restaurant Establishment, when a person ordinarily makes supplies in the operator's establishment (or at its entrance or near the establishment). This person can also be granted an exemption from the obligations, including that of having to produce bills using an SRM for the supply of a show or certain services and property pertaining to the show. Moreover, the person that presents a show and collects admission fees for it can be exempted from having to produce bills for the admission fees using an SRM.
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 using an SRM for the supply of taxable meals (including the supply of an alcoholic beverage served without food) or admission.
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 the summary.
To read the full text, see Exemption Granted by the Minister: Shows (DIS-350.57.SP-V) on the Exemptions page.