A restaurant establishment is:

• a place laid out to ordinarily provide, for consideration, meals for consumption on the premises (such as a restaurant, bar, resto-bar or banquet hall), or a place where meals are provided, for consideration, for consumption off the premises (such as a takeout counter, dairy bar, pizzeria or rotisserie), including places situated in:
  • amusement parks,
  • recreational parks,
  • water parks,
  • animal parks,
  • zoological gardens,
  • aquariums,
  • or other similar places;
• a place where a caterer carries on a business;
• a food truck.

The term “restaurant establishment” does not refer to:

• a place where 90% or more of the supplies of meals are tax-exempt sales;
• a place that is reserved exclusively for the personnel of a business and where meals are provided for such personnel;
• a place that is a mobile vehicle in which meals are provided (such as a mobile canteen, an airplane, a ship or a train), except for food trucks;
• a place where meals are provided, for consideration, to be consumed exclusively (90% or more) in the stands, seats or area reserved for the clients of a cinema, a theatre, an amphitheatre, a racetrack, an arena, a stadium, a sports centre or any other similar place, except in the case of a cinema, theatre or other similar place, if the sales made in that place are mainly supplies of:
  • meals, or
  • property or services for which part of the sale relates to a meal or authorizes clients to receive a meal or a discount on the value of a meal;
• a place where meals for consumption elsewhere than on the premises are provided for consideration and that is a butcher's shop, bakery, pastry shop, fish shop, grocery store or any other similar business;
• a place that is laid out to ordinarily provide, for consideration, meals for consumption on the premises, that is integrated into the business premises of another business of the operator that is not a restaurant establishment, and that is designed in such a way that fewer than 20 people can consume meals on the premises simultaneously (for example, a small restaurant in a hotel, a museum or a store).