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Info from Revenue Quebec web site
Mandatory Billing in the Restaurant Sector
Warning Since September 1, 2010, the law has required restaurateurs to provide bills to their clients at all times and not just upon request.
Obligation to Remit Bills to Clients
Since September 1, 2010, all restaurant establishments subject to the new measures, whether registered for the QST or not, must provide their clients with bills and keep a paper or electronic copy of each bill.
Restaurant establishments that hold a pub, tavern or bar permit issued under the Act respecting Liquor permits (chapter P-9.1) are exempted from the requirement to remit a bill to their clients for beverages served on the premises covered by the permit. However, they must remit bills to clients who order food in addition to beverages. Bills must show all items ordered, including beverages.
Billing
Bills must be remitted to clients at all times and without delay. They can be generated electronically using a cash register or a point-of-sale system, or they can be hand-written.
The following basic information must be indicated on each bill:
- the name of the restaurant establishment as indicated in the enterprise register or the name under which the establishment is operating
- the address of the restaurant establishment
- the date the bill was produced
- the identification number specific to each bill
- a detailed description of each food item and beverage sold (for example, vegetable soup, coffee, buffet, salad bar, daily special No. 1, table d'hôte No. 2)
- the price paid or payable for each food item and beverage sold (if an item is free of charge, it is specified on the bill)
- the total or the subtotal before taxes
The following additional information must be shown on each bill produced by restaurant establishments that are QST registrants:
- the GST number
- the QST number
- the amount of each tax
- the total amount of the bill, including taxes
Menus
Any restaurant establishment that uses generic terms on the bills to describe the food or beverages sold (for example, "daily special No. 1" or "table d'hôte No. 2"), must keep a copy of its menus.
Keeping bills
Restaurant establishments must keep an electronic or paper copy of each bill.
For more information about billing requirements, refer to the document Information for Restaurateurs (IN-575-V).
Penalties and Fines in the Restaurant Sector
Restaurant operators must respect the new tax measures and apply them in each of their establishments. A failure to comply could result in penalties and fines.
For example, as of September 1, 2010, all restaurant establishments subject to mandatory billing must:
- provide the required information on bills
- give a bill to each customer
- keep a copy, paper or electronic, of all bills for six years following the year of issue
Sanctions for non-compliance are the following:
- a $100 penalty
- a $300 to $5,000 fine
- a $1,000 to $10,000 fine (for a second offence within five years)
- a $5,000 to $50,000 fine (for subsequent offences within five years)
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