The operator of a restaurant establishment that was equipped with a sales recording module (hereinafter “SRM”) before November 1, 2023, can be exempted from the obligation to use a sales recording system that has been certified and is adapted to be compatible with the WEB-SRM (hereinafter “certified SRS”) and to use the certified SRS to send prescribed information to Revenu Québec, if the certified SRS cannot be installed before June 1, 2025.

If the operator is entitled to the exemption, they can continue using their SRM until the earlier of the following dates: the date the certified SRS is installed in the establishment and August 31, 2025.

To be entitled to the exemption, the operator must meet the following conditions:

• Their establishment was equipped with at least one functioning SRM as of May 31, 2025.
• They entered into a written agreement with a developer or supplier under which a certified SRS will be installed between June 1, 2025, and August 31, 2025, inclusive.
• They continue to give their customers bills produced using their SRM(s) until the certified SRS has been installed.
• They save a backup copy of the data on their SRM(s) as of May 31, 2025.
• They filed and continue to file the returns and reports they are required to file under Québec fiscal law.
• They have no outstanding debt under Québec fiscal law or, if they do owe an amount, they have entered into and are complying with a payment agreement, or collection of their debt has been legally suspended.

In addition, a person who is a registrant and who, in a restaurant establishment where alcoholic beverages are served under a bar permit (or at the entrance of or near such an establishment), ordinarily makes supplies of admissions, goods or services under an agreement entered into with the operator of the establishment (hereinafter “person concerned”) can also be exempted from the obligation to use a certified SRS and send the prescribed information to Revenu Québec. To be exempted, the person concerned must also meet the above conditions, with the necessary adaptations. 

This exemption takes effect on June 1, 2025, and expires for the operator on the earlier of the following dates: the date the certified SRS is installed in the establishment and August 31, 2025.

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: Restaurant Establishments Equipped With a Sales Recording Module (SRM) and Whose Certified Sales Recording System (SRS) Will Be Installed After May 31, 2025 (DIS-350.60.11.ME-V) on the Exemptions page.