An operator of a restaurant establishment that holds a restaurant permit, a pub permit, a tavern permit, a bar permit or an event permit issued under the Act respecting liquor permits, is no longer exempted from having to provide bills produced using a sales recording module (SRM) for the supply of a beverage served, without food, for consumption on the premises in an establishment holding a liquor permit.

After September 2, 2015, the exemption ceases to apply as soon as an operator activates an SRM in its establishment, except in the case where an SRM is activated to replace a damaged one. No such exemption will be granted as of February 1, 2016.

Without the exemption, an operator must provide clients with bills produced using an SRM for the supply of beverages served without food in its establishment.

In addition, an operator will be subject to new requirements under the mandatory billing measures. These requirements involve the following:

• the supply of certain property or services made in the operator's establishment (or at its entrance or near the establishment);  
• filing form VD-350.51.1-V, Information Return for the Entering Into, Change or Expiry of an Agreement Respecting the Taxable Supply of Property or Services in a Restaurant Establishment, when a person ordinarily makes a supply of property or services in its establishments (or at their entrances or near the establishments);
• entering, in an SRM, information about a written agreement entered into with another person that makes supplies in the operator's establishment on an exceptional basis (or at its entrance or near the establishment).

The above is only a summary of the revocation of the exemption. Note that the full text of the revocation of the exemption takes precedence over this summary.

To read the full text, see Revocation of an Exemption Granted by the Minister: Resto Bars (DIS-350.57.RB-V) in the Exemptions section under Publication of Information.