Eligible person

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Any person that

  • is a QST registrant;
  • at any time between April 21, 2015, and January 31, 2016,
    • operates a bar or resto bar, or
    • ordinarily makes supplies in a bar or resto bar;
  • must at all times, once an SRM is activated, provide its clients with a bill produced using an SRM;
  • is required to file, with Revenu Québec, all the Sommaire périodique des ventes reports (periodic sales summaries) required for each of the SRMs installed in each of the person's establishments once the SRMs are activated.

However, this term does not include a person that

  • takes advantage of the Companies' Creditors Arrangement Act (R.S.C. 1985, c. C-36) or the Bankruptcy and Insolvency Act (R.S.C. 1985, c. B-3), or is the subject of proceedings under those acts;
  • has proceedings initiated against it, because of its liquidation, dissolution or winding-up; or
  • ceases or expects to cease carrying on activities in the year after applying for the subsidy.

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