You are subject to mandatory billing measures if:

• you ordinarily make taxable supplies of property or services in, at the entrance of or near a restaurant establishment;
• the establishment provides alcoholic beverages under a bar permit issued under the Act respecting liquor permits and authorizing their sale for consumption on the premises; and
• you make the supplies under an agreement (verbal or written) entered into with the operator of the establishment or a person related to the operator.

More specifically, you must meet the mandatory billing obligations if you make:

• the supply of an admission, for consideration, in, at the entrance of or near a restaurant establishment, regardless of whether the consideration includes the supply of beverages;
• any other supply of a property or service (such as a cloakroom service) ordinarily made, for consideration, in, at the entrance of or near a restaurant establishment and intended primarily for the use of the establishment's clients.