T-0.1 - Act respecting the Québec sales tax

Section 350.60.2 Disposition versions

2023-11-01

350.60.2. For the purposes of this division,

“establishment providing restaurant services” means, as the case may be,

(1)  a place laid out to ordinarily provide, for consideration, meals for consumption on the premises;

(2)  a place where meals for consumption elsewhere than on the premises are provided for consideration; or

(3)  a place where a caterer carries on a business;

“food truck” means a truck or a trailer that is laid out to prepare or serve meals, whether or not they are intended for consumption on the premises, including a truck or a trailer offering beverages exclusively, but does not include a mobile canteen, that is, a vehicle ordinarily going to businesses, factories, worksites, garages, rest areas or other similar places to offer mainly previously prepared and pre-assembled meals, nor a trailer that may be moved without the use of a truck or road vehicle;

“meal” means a food or beverage intended for human consumption but does not include

(1)  a food or beverage supplied through a vending machine; or

(2)  a food or beverage that a recipient receives solely for the purpose of again making a supply of it.

A place described in paragraph 1 or 2 of the definition of “establishment providing restaurant services” in the first paragraph includes such a place situated in an amusement park, recreational park, water park, animal park, zoological garden, aquarium or other similar place.

However, the definition of “establishment providing restaurant services” in the first paragraph does not include, as applicable,

(1)  a place that is reserved exclusively for the personnel of a business and where meals are provided for such personnel;

(2)  a place that is a mobile vehicle in which meals are provided, unless it is a food truck;

(3)  a place where the supplies of meals that are made are exempt supplies of meals exclusively;

(4)  a place where meals are provided, for consideration, to be consumed exclusively in the stands, seats or area reserved for the spectators or participants at a cinema, theatre, amphitheatre, racetrack, arena, stadium, sports centre or any other similar place, except in the case of a cinema, theatre or other similar place, if the supplies made in that place consist mainly in the supply of meals, or of a property or service for which part of the consideration relates to the supply of a meal or authorizes the recipient to receive the supply of a meal or a discount on the value of the consideration for the supply of a meal;

(5)  a place where meals for consumption elsewhere than on the premises are provided for consideration and that is a butcher’s shop, bakery, pastry shop, fish shop, grocery store or any other similar business; or

(6)  a place that is laid out to ordinarily provide, for consideration, meals for consumption on the premises, that is integrated into the business premises of another business of the operator (other than an establishment providing restaurant services) and that is designed in such a way that fewer than 20 persons can consume meals on the premises simultaneously.

2023, c. 10, s. 7.