Additional Obligations of Bar Operators
If you operate a bar, you must meet the same obligations as any person subject to the mandatory billing measures in the restaurant sector.
In addition, you must meet the obligations described below.
If you hold a bar permit for your restaurant establishment, you must also provide customers with a bill for the following supplies made in, at the entrance of or near the establishment:
- the taxable sale of an admission to an establishment, regardless of whether the sale includes the supply of a beverage;
- the sale of other property or services ordinarily made in the establishment and intended mainly for the establishment's customers (such as cloakroom service).
If you operate a bar, you must report information about any agreement entered into (verbally or in writing) with a person that ordinarily makes taxable supplies of property or services, such as cloakroom service, in, at the entrance of or near your bar. This same obligation applies to such agreements entered into with a person related to you.
More specifically, you must send us information about the entering into, change or expiry of such agreements by:
- filing 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, within 30 days after the date the agreement is entered into, or changed or expires, but before either of the following dates, as applicable:
- the date the first supply under the agreement is made,
- the effective date of the change or expiry of the agreement;
- using your certified sales recording system (SRS) (designed to communicate with the WEB-SRM), before the date the first supply under the agreement is made or before the effective date of the change or expiry of the agreement, as applicable.
Regardless of whether you use form VD-350.51.1-V or your SRS, you must provide us with the following information:
- the reason for the information return (agreement was entered into, or changed or expired);
- the date the agreement was entered into, or changed or expired;
- the effective date of the agreement or the change thereto;
- a description of the property or services that are supplied or the object of the change to the agreement;
- how often the property or services are supplied;
- the time of day the property or services are supplied;
- the first and last name of the person that ordinarily makes the supply of property or services, or the name of the person's business, as applicable;
- the person's QST registration number (e.g. 1234567890TQ0001);
- the person's Québec enterprise number, if applicable;
- the person's address and postal code;
- the person's area code, phone number and extension.
If you operate a bar, you must enter into an agreement (verbal or written) with any person that supplies property or services on an exceptional basis in, at the entrance of or near your establishment (such as merchandise for a one-time event).
You must enter into the agreement before the person makes the supply and send us the information about the agreement via your certified SRS.
The transaction description must be for a contract (“contrat”) in your SRS and must have the following details:
- a reference (e.g. the contract reference number);
- the actual date of the supply of the property or service; and
- a brief description of the contract.
You don't have to produce a document for this type of transaction (“Tiers inhabituel”). However, you must print a duplicate of the transaction for your records. The document produced must say “*** COPIE DU COMMERÇANT ***”, “NE PAS REMETTRE AU CLIENT” and “TIERS INHABITUEL.”
If you are still using a sales recording module (SRM), see Sales Recording Systems Designed to Work With an SRM to find out how to enter information about the agreement in your SRM.