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Information for Caterers and Tourist Accommodation Establishments Offering Restaurant Services

Two new brochures—Caterers (IN-582.4-V) and Tourist Accommodation Establishments (IN-582.5-V)—are now available on our website. These new publications present the criteria for determining whether the following establishments are subject to the new tax measures in the restaurant sector:

  • establishments that offer catering services
  • tourist accommodation establishments that offer restaurant services, such as an inn or a bed and breakfast

Billing is mandatory in all Québec restaurant establishments that are subject to the above-mentioned measures. In addition, all such establishments that are registered for the QST must, by November 1, 2011, generate bills using a sales recording module (SRM).

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