Tax Evasion in the Restaurant Sector
Revenu Québec has recovered more than $2.5 billion through the measures implemented to fight tax evasion in the restaurant sector.
The goal of the mandatory billing measures for restaurants and bars is to reduce the loss of tax revenues, respectively estimated at $420 million and $76 million annually before the measures were implemented.
All restaurateurs and bar operators are required to provide their customers with bills and, if they are registered for the QST, ensure that the bills include the prescribed information. This also applies to persons that ordinarily make a supply of products and services in an operator's establishment.
Customers have the right to expect that operators of restaurant establishments 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.
We would like to thank the following organizations, associations and groups for their participation in various working committees, which has helped foster equity in the restaurant sector:
- Association des Cidriculteurs artisans du Québec
- Association des hôtels du grand Montréal
- Association des Producteurs de cidre du Québec
- Association des restaurateurs de rue du Québec
- Association des vignerons du Québec
- Association Hôtellerie du Québec
- Association Restauration Québec
- Camping Québec
- Conseil des vins du Québec
- Corporation des propriétaires de bars, brasseries et tavernes du Québec
- Événements Attractions Québec
- Fédération canadienne de l'entreprise indépendante
- Groupe Normandin
- Projet Y
- Restaurants Canada
- Union des producteurs agricoles
- Union des tenanciers de bars du Québec
- Vignerons indépendants du Québec
If you are subject to the mandatory billing measures in the restaurant sector and you would like more information, click Mandatory Billing in the Restaurant Sector.
Since November 1, 2023, the restaurant sector has been undergoing an IT shift to replace the sales recording module (SRM) with a cloud solution (the WEB-SRM). This is the same IT solution already in use in the remunerated passenger transportation sector.
By May 31, 2025, operators of restaurant establishments subject to mandatory billing measures will be required to send us their transaction data using a certified sales recording system (SRS) compatible with the WEB-SRM and give every customer a bill produced using that SRS.
For more information about the new IT solution, see Required equipment.