Tourist Accommodation Establishments
If you operate a tourist accommodation establishment, such as an inn or a bed and breakfast, and you offer restaurant or bar services, you may be subject to mandatory billing. Your tourist accommodation establishment includes a restaurant establishment if:
- a place in your establishment is laid out so that 20 or more people can simultaneously consume meals on the premises;
- meals for consumption elsewhere than on the premises are provided; or
- you offer catering services (for cocktail parties, banquets, weddings, conventions, etc.), regardless of whether it is the establishment's principal business activity.
Your tourist accommodation establishment does not include a restaurant establishment if:
- you provide only clients of the establishment with self-serve breakfast included with an overnight stay. “Self-serve breakfast” means breakfast that is included in the price of an overnight stay and that is offered only to clients of the establishment, in a place reserved for that purpose where they serve themselves.
- you provide only clients of the establishment with breakfast included in the price of a room at a hotel, motel or inn and the clients must pay this charge regardless of whether they eat the meal. This is considered a single supply and not a supply of a meal.
You offer a night's stay including breakfast as a package and your clients must pay the price of the breakfast regardless of whether they eat the meal, because it is included in the price. The dining area of your tourist accommodation establishment is laid out so that you can also offer restaurant services at lunch and dinner. Is your establishment subject to the mandatory billing measures?
Yes, if you also offer lunch and dinner and the dining area allows 20 people or more to simultaneously consume meals on the premises.
In addition, you must give a bill to each client that eats breakfast included in a package (night's stay and breakfast), even if the amount of the bill is nil.
You offer a night's stay and a package that includes a night's stay and breakfast, but your clients are free to pay only for the night's stay. The dining area of your tourist accommodation establishment is laid out so that you can offer à la carte restaurant services to both guests of your hotel establishment and the general public. Is your establishment subject to mandatory billing in the restaurant sector?
Yes, if an area is laid out to ordinarily provide meals, for consideration, and the area allows 20 people or more to simultaneously consume meals on the premises. However, if the dining room does not allow 20 people or more to simultaneously consume meals, it may fall under one of the exceptions in the definition of restaurant establishment.