T-0.1 - Act respecting the Québec sales tax

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350.60.8. Except in the prescribed cases, the operator of an establishment providing restaurant services who is a registrant shall, where the establishment is referred to in the second paragraph of section 350.60.4, enter into an agreement for the supply of a property or service made on an exceptional basis by a person in that establishment, at its entrance or near the establishment, before the supply is made. The operator shall send the prescribed information relating to the agreement to the Minister in the prescribed manner and at the prescribed time.
2023, c. 10, s. 7.