T-0.1 - Act respecting the Québec sales tax

Section 350.60.4 Disposition versions

2024-05-07

350.60.4. The operator of an establishment providing restaurant services who is a registrant and who makes a taxable supply of a meal (other than a zero-rated supply) in the course of operating the establishment shall, subject to the prescribed cases and conditions,

(1)  send the prescribed information to the Minister in the prescribed manner and at the prescribed time; and

(2)  provide an invoice produced in the prescribed manner and containing the prescribed information to the recipient at the time payment of the consideration is due, immediately after the consideration is paid, or, in the case of a supply made for no consideration, without delay after the supply is made and keep a copy of the invoice.

In addition, if the establishment providing restaurant services is a place where alcoholic beverages are provided under a bar permit issued under the Act respecting liquor permits (chapter P-9.1) and authorizing the sale of alcoholic beverages for consumption on the premises, the operator shall also, subject to the prescribed cases and conditions, when making a taxable supply described in the third paragraph, other than a zero-rated supply,

(1)  send the prescribed information to the Minister in the prescribed manner and at the prescribed time; and

(2)  provide an invoice produced in the prescribed manner and containing the prescribed information to the recipient at the time payment of the consideration is due, immediately after the consideration is paid, or, in the case of a supply made for no consideration, without delay after the supply is made and keep a copy of the invoice.

A taxable supply to which the second paragraph refers is

(1)  the supply of an admission made, for consideration, in the establishment, at its entrance or near the establishment, regardless of whether the consideration includes the supply of beverages; or

(2)  any other supply of a property or service ordinarily made, for consideration, in the establishment, at its entrance or near the establishment, and intended primarily for the use of the clients of the establishment.

Where the operator has adjusted, refunded or credited an amount in favour of, or to, the recipient, in accordance with section 447 or 448, in respect of the supply referred to in the first or second paragraph for which an invoice has been produced in the manner provided for in either of those paragraphs, the operator shall, subject to the prescribed cases and conditions,

(1)  send the prescribed information to the Minister in the prescribed manner and at the prescribed time; and

(2)  issue to the recipient, within a reasonable time, the credit note referred to in paragraph 1 of section 449 produced in the prescribed manner and containing the prescribed information, unless the recipient issues to the operator the debit note referred to in that paragraph 1, and keep a copy of the credit note.

Where the operator has, in accordance with paragraph 1 of section 447 or 448, adjusted an amount in favour of the recipient in respect of the supply referred to in the first or second paragraph for which an invoice has been produced before payment and where the consideration and the tax in respect of that supply have not been charged to the recipient’s account, the following rules apply:

(1)  despite paragraph 1 of section 449, the operator is not required to issue a credit note to the recipient; and

(2)  the fourth paragraph does not apply in respect of the adjustment.

The obligations under the second paragraph do not apply

(1)  to a supply made by means of a vending machine; or

(2)  to a supply of a property or service made in a room in a tourist accommodation establishment duly registered under the Tourist Accommodation Act (chapter H-1.01) as a general tourist accommodation establishment.

2023, c. 10, s. 7; 2024, c. 11, s. 167.

Amendments made by 2024, c. 11, s. 167 can be applied from 1 November 2023.

2023-11-01

350.60.4. The operator of an establishment providing restaurant services who is a registrant and who makes a taxable supply of a meal (other than a zero-rated supply) in the course of operating the establishment shall, subject to the prescribed cases and conditions,

(1)  send the prescribed information to the Minister in the prescribed manner and at the prescribed time; and

(2)  provide an invoice produced in the prescribed manner and containing the prescribed information to the recipient without delay after its production and keep a copy of the invoice.

In addition, if the establishment providing restaurant services is a place where alcoholic beverages are provided under a bar permit issued under the Act respecting liquor permits (chapter P-9.1) and authorizing the sale of alcoholic beverages for consumption on the premises, the operator shall also, subject to the prescribed cases and conditions, when making a taxable supply described in the third paragraph, other than a zero-rated supply,

(1)  send the prescribed information to the Minister in the prescribed manner and at the prescribed time; and

(2)  provide an invoice produced in the prescribed manner and containing the prescribed information to the recipient without delay after its production and keep a copy of the invoice.

A taxable supply to which the second paragraph refers is

(1)  the supply of an admission made, for consideration, in the establishment, at its entrance or near the establishment, regardless of whether the consideration includes the supply of beverages; or

(2)  any other supply of a property or service ordinarily made, for consideration, in the establishment, at its entrance or near the establishment, and intended primarily for the use of the clients of the establishment.

Where the operator has adjusted, refunded or credited an amount in favour of, or to, the recipient, in accordance with section 447 or 448, in respect of the supply referred to in the first or second paragraph for which an invoice has been produced in the manner provided for in either of those paragraphs, the operator shall, subject to the prescribed cases and conditions,

(1)  send the prescribed information to the Minister in the prescribed manner and at the prescribed time; and

(2)  issue to the recipient, within a reasonable time, the credit note referred to in paragraph 1 of section 449 produced in the prescribed manner and containing the prescribed information, unless the recipient issues to the operator the debit note referred to in that paragraph 1, and keep a copy of the credit note.

Where the operator has, in accordance with paragraph 1 of section 447 or 448, adjusted an amount in favour of the recipient in respect of the supply referred to in the first or second paragraph for which an invoice has been produced before payment and where the consideration and the tax in respect of that supply, or a part of them, have not been charged to the recipient’s account, the following rules apply:

(1)  despite paragraph 1 of section 449, the operator is not required to issue a credit note to the recipient; and

(2)  the fourth paragraph does not apply in respect of the adjustment.

The obligations under the second paragraph do not apply

(1)  to a supply made by means of a vending machine; or

(2)  to a supply of a property or service made in a room in a tourist accommodation establishment duly registered under the Tourist Accommodation Act (chapter H-1.01) as a general tourist accommodation establishment.

2023, c. 10, s. 7.