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.

If you operate a bar, you have additional obligations. For more information, see Additional Obligations of Bar Operators.

Person who ordinarily makes supplies of property or services in, at the entrance of or near a bar

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.