Persons Subject to Mandatory Billing in the Restaurant Sector
If you operate a restaurant establishment, such as a restaurant or bar, you are subject to mandatory billing measures and must comply with them.
You may also be considered the operator of a restaurant establishment in the following situations:
- You operate a tourist accommodation establishment, such as an inn or a bed and breakfast, and you offer restaurant or bar services.
- You operate a place where meals for consumption elsewhere than on the premises are provided or you operate a business that provides catering services.
- You operate a place where meals are provided for consumption that is situated in an amusement park or other similar place.
- You hold an event on a site covered by an event permit.
- You operate a winery, cidery or other alcohol manufacturing business.
- You hold an event in a site other than the place covered by your liquor permit.
A public service body that is a small supplier not registered for the GST and QST and that operates a restaurant establishment is not subject to mandatory billing measures.
You may be subject to mandatory billing measures if you make taxable supplies of property or services (such as cloakroom services) in, at the entrance of or near a restaurant establishment where alcoholic beverages are provided.
For more information, see Person Who Ordinarily Makes Supplies of Property or Services in, at the Entrance of or Near a Bar.