RQConf_PartnerLoginUrl RQConf_CheckUrl

The Charter of the French language and its regulations govern the consultation of English-language content.

Person Who Ordinarily Supplies Property or Services in, at the Entrance of or Near a Bar

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.
Note End of note

One mission. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter