Summary of the Exemption Granted by the Minister Respecting the Société des Loteries du Québec
When the Société des loteries du Québec acted in the capacity of a restaurant establishment operator, it was exempted from having to produce bills using a sales recording module (SRM) for the supply of meals in its establishments.
When the Société des loteries du Québec acted in the capacity of a bar operator, it was also exempted from having to produce bills using an SRM for the supply of certain property or services made in its establishments (or at their entrances or near the establishments).
The Société des loteries du Québec did not have 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 made a supply of property or services in its establishments (or at their entrances or near the establishments).
In addition, the Société des loteries du Québec did not have to enter into a written agreement with another person that made supplies on an exceptional basis in its establishments (or at their entrances or near the establishments).
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.
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 Dispense du ministre – Société des loteries du Québec (DIS-350.57.LO, in French only) on the Exemptions page.