However, the Société and its subsidiaries must still provide their customers with a bill bearing the information below for each taxable supply of a meal (including an alcoholic beverage served alone), and retain a copy of it:

• the restaurant establishment's name
• the restaurant establishment's address
• the date the bill is prepared
• the bill's unique identifying number
• a description of each beverage or food item supplied
• the price of each beverage or food item 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, including the specific tax on alcoholic beverages, if applicable (the subtotal before GST and QST)
• 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)

This exemption is conditional upon submitting a monthly report to Revenu Québec detailing each taxable supply of a meal made by the Société and its subsidiaries.

When making a supply of taxable meals (including the supply of an alcoholic beverage served without food), the Société des loteries du Québec had to, however, provide clients with bills containing all the information required under the terms of the exemption.

In addition, when there was no obligation to produce bills using an SRM, the usual rules set forth in the Act respecting the Québec sales tax applied to such supplies, notably the requirement to list the amount of tax on bills.