Tax Evasion in the Restaurant Sector

Revenu Québec has recovered more than $2 billion through the measures implemented to fight tax evasion in the restaurant sector.

Our goal is to reduce the loss of tax revenues — estimated at $420 million for 2007-2008 — by ensuring that taxes paid by customers are remitted to the government and that restaurant establishments report all their income.

All restaurateurs and caterers are required to provide their customers with bills. Moreover, restaurateurs and caterers who are registered for the QST must produce bills with a sales recording module (SRM). This also applies to operators of bars and persons that ordinarily make supplies in bars and resto bars.

Customers have the right to expect that restaurateurs report their actual sales and that they remit to the government the taxes collected on each sale. Moreover, tax evasion in the restaurant sector results in unfair competition for law-abiding restaurateurs. It is a matter of fairness for all taxpayers.

Shared success

We would like to thank the organizations listed below for their participation in various working committees, which has helped foster equity in the restaurant sector.

  • Association des restaurateurs du Québec
  • Conseil des chaînes de restaurants du Québec
  • Association des hôteliers du Québec
  • Canadian Federation of Independent Business
  • Association des terrains de camping du Québec
  • Hotel Association of Greater Montréal
  • Corporation des propriétaires de bars, brasseries et tavernes du Québec
  • Association québécoise de la vie nocturne
  • Union des tenanciers de bars du Québec

If you are subject to the mandatory billing measures and you would like more information, click Mandatory Billing in the Restaurant Sector in the Businesses section of our website.

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