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.

A bar operator that presented in its establishment a show, such as a musical act, a comedy act, a dance act or a nude act, could 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 was not required to provide a bill produced using an SRM.

In addition, such a bar operator could 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 made supplies in the operator's establishment (or at its entrance or near the establishment). This person could 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 presented a show and collected admission fees for it could be exempted from having to produce bills for the admission fees using an SRM.

Such a bar operator could be exempted from having to enter into a written agreement with another person that made supplies on an exceptional basis in the operator's establishment (or at its entrance or near the establishment).

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.