News and Insights

Revenu Québec Information Bulletin for Restaurateurs Throughout Québec

Tax Development Mar 28, 2011

The province of Québec has issued this bulletin which contains information regarding the mandatory billing now in place for all restaurant establishments in Québec.  A restaurateur refers to an establishment where: meals are generally sold for on-site consumption; take out meals are sold; or a catering business is carried on.  Effective November 1, 2011, all restaurant establishments that are subject to the mandatory billing measures and that are QST registrants, must produce bills to their clients that are produced by a sales recording module.  

A subsidy program has been established to help restaurateurs subject to the new measure acquire sales recording modules (SRMs) and update or acquire the equipment required for the proper function of the SRM.  Where SRMs are activated by March 31, 2011, a higher subsidy may be available.  Restaurant establishments that are subject to the measures and that are QST registrants must include specific information on their bills of sale given to their customers, as outlined in the bulletin.  In addition, specific information produced by the SRM, such as a barcode, must be included in the footer of each bill.  

More information on this program is available in bulletins, “Subsidy Program for Restaurateurs” (IN-574-V); “Requirements for Leased or Rented Equipment Under the Subsidy Program for Restaurateurs” (IN-574.A-V); “Information for Restaurateurs” (IN-575-V); and “SRM User Guide” (IN-577-V) at the links below:  

QC IN-522-V
QC IN-574-V
QC IN-574.A-V
QC IN-575-V
QC IN-577-V