Published | Categories : GST and QST, Programs, Tax evasion

Information for Cideries, Wineries, Vineyards, and Other Alcohol or Spirits Manufacturing Businesses

You may be subject to the measures concerning mandatory billing and the implementation of SRMs in the bar sector if you operate a cidery, a winery, a vineyard or an alcohol or spirits manufacturing business (hereinafter, "wineries and cideries").

Operators of wineries and cideries that wish to sell and serve alcoholic beverages for consumption on premises laid out to ordinarily provide, for consideration, meals for consumption on the premises, (including beverages only) are required to implement the required measures no matter which type of liquor permit they hold.

Note that the supplies covered by the measures include:

  • the sale of alcoholic or non-alcoholic beverages served by the glass for consumption on premises laid out to ordinarily provide meals (including beverages only);
  • the sale of food consumed by clients on premises laid out to ordinarily provide meals (including beverages only);
  • the sale of a complete bottle and served to the client by the operator, as in a restaurant or a bar, for consumption on premises laid out to ordinarily provide meals (including beverages only);
  • the sale of alcohol during a reception (bar service) for consumption on premises laid out to ordinarily provide meals (including beverages only).

However, tasting activities, the sole purpose of which is to promote the sale of products manufactured by the wineries and cideries, are not subject to the measures, whether they are free of charge or not. The quantity of alcohol served for this purpose must be minimal. Furthermore, guided tours and sales of supplies in a boutique are not subject to the measures, as they are not supplies of meals.

Subsidy

Cideries, wineries, vineyards and other similar businesses that are subject to the measures have until March 31, 2017, to comply with them. To be fair towards such businesses, a subsidy may be granted if the SRM is activated no later than March 31, 2017. Subsidy applications must be sent no later than May 31, 2017. For more information, see Subsidy Program for Operators of Bars and Resto Bars (IN-574-V).

To determine whether or not you are subject to mandatory billing, contact us.

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